| 4500 | SWISSGAAP | Energy costs | Charges denergie | Charges | | |
| 4500 | GENERAL | Energy costs | Charges denergie | Charges | | |
| 4900 | GENERAL | Purchase discounts and rebates | Deductions obtenues (rabais, escomptes) | Charges | | |
| 4900 | PME | Purchase discounts and rebates | Deductions obtenues (rabais, escomptes) | Charges | | |
| 4900 | SWISSGAAP | Purchase discounts and rebates | Deductions obtenues (rabais, escomptes) | Charges | | |
| 5 | GENERAL | Personnel costs | Charges de personnel | Charges | | |
| 5 | SWISSGAAP | Personnel costs | Charges de personnel | Charges | | |
| 5 | PME | Personnel costs | Charges de personnel | Charges | | |
| 5000 | SWISSGAAP | Production wages | Salaires de production | Charges | | |
| 5000 | PME | Production wages | Salaires de production | Charges | | |
| 5000 | GENERAL | Production wages | Salaires de production | Charges | | |
| 5010 | PME | Management salaries | Salaires des cadres | Charges | | |
| 5010 | GENERAL | Management salaries | Salaires des cadres | Charges | | |
| 5010 | SWISSGAAP | Management salaries | Salaires des cadres | Charges | | |
| 5020 | PME | Admin/sales salaries | Salaires administration/vente | Charges | | |
| 5020 | SWISSGAAP | Admin/sales salaries | Salaires administration/vente | Charges | | |
| 5020 | GENERAL | Admin/sales salaries | Salaires administration/vente | Charges | | |
| 5030 | SWISSGAAP | Bonuses and premiums | Gratifications et primes | Charges | | |
| 5030 | PME | Bonuses and premiums | Gratifications et primes | Charges | | |
| 5030 | GENERAL | Bonuses and premiums | Gratifications et primes | Charges | | |
| 5050 | SWISSGAAP | Family allowances | Allocations familiales | Charges | | |
| 5050 | PME | Family allowances | Allocations familiales | Charges | | |
| 5050 | GENERAL | Family allowances | Allocations familiales | Charges | | |
| 5200 | PME | OASI/DI/IC/UI contributions | Prestations sociales AVS/AI/APG/AC | Charges | | |
| 5200 | SWISSGAAP | OASI/DI/IC/UI contributions | Prestations sociales AVS/AI/APG/AC | Charges | | |
| 5200 | GENERAL | OASI/DI/IC/UI contributions | Prestations sociales AVS/AI/APG/AC | Charges | | |
| 5210 | SWISSGAAP | Pension fund (LPP/BVG) | Prevoyance professionnelle LPP | Charges | | |
| 5210 | PME | Pension fund (LPP/BVG) | Prevoyance professionnelle LPP | Charges | | |
| 5210 | GENERAL | Pension fund (LPP/BVG) | Prevoyance professionnelle LPP | Charges | | |
| 5220 | SWISSGAAP | Accident insurance (LAA/UVG) | Assurance accidents LAA | Charges | | |
| 5220 | GENERAL | Accident insurance (LAA/UVG) | Assurance accidents LAA | Charges | | |
| 5220 | PME | Accident insurance (LAA/UVG) | Assurance accidents LAA | Charges | | |
| 5230 | PME | Sickness daily allowance | Indemnites journalieres maladie (IJM) | Charges | | |
| 5230 | GENERAL | Sickness daily allowance | Indemnites journalieres maladie (IJM) | Charges | | |
| 5230 | SWISSGAAP | Sickness daily allowance | Indemnites journalieres maladie (IJM) | Charges | | |
| 5270 | PME | Other social costs | Autres charges sociales | Charges | | |
| 5270 | SWISSGAAP | Other social costs | Autres charges sociales | Charges | | |
| 5270 | GENERAL | Other social costs | Autres charges sociales | Charges | | |
| 5700 | SWISSGAAP | Other personnel expenses | Charges annexes du personnel | Charges | | |
| 5700 | GENERAL | Other personnel expenses | Charges annexes du personnel | Charges | | |
| 5700 | PME | Other personnel expenses | Charges annexes du personnel | Charges | | |
| 5790 | PME | Meals, gifts for staff | Repas, boissons, cadeaux personnel | Charges | | |
| 5790 | GENERAL | Meals, gifts for staff | Repas, boissons, cadeaux personnel | Charges | | |
| 5790 | SWISSGAAP | Meals, gifts for staff | Repas, boissons, cadeaux personnel | Charges | | |
| 5800 | PME | Temporary staff | Personnel temporaire / interim | Charges | | |
| 5800 | SWISSGAAP | Temporary staff | Personnel temporaire / interim | Charges | | |
| 5800 | GENERAL | Temporary staff | Personnel temporaire / interim | Charges | | |
| 5810 | GENERAL | Recruitment costs | Frais de recrutement | Charges | | |
| 5810 | PME | Recruitment costs | Frais de recrutement | Charges | | |
| 5810 | SWISSGAAP | Recruitment costs | Frais de recrutement | Charges | | |