| 1 | PME | Assets | Actifs | Attivi | | |
| 1 | SWISSGAAP | Assets | Actifs | Attivi | | |
| 1 | GENERAL | Assets | Actifs | Attivi | | |
| 10 | PME | Current assets | Actifs circulants | Attivi | | |
| 10 | SWISSGAAP | Current assets | Actifs circulants | Attivi | | |
| 10 | GENERAL | Current assets | Actifs circulants | Attivi | | |
| 100 | PME | Cash and cash equivalents | Liquidites | Attivi | | |
| 100 | SWISSGAAP | Cash and cash equivalents | Liquidites | Attivi | | |
| 100 | GENERAL | Cash and cash equivalents | Liquidites | Attivi | | |
| 1000 | PME | Cash on hand | Caisse | Attivi | | |
| 1000 | SWISSGAAP | Cash on hand | Caisse | Attivi | | |
| 1000 | GENERAL | Cash on hand | Caisse | Attivi | | |
| 1001 | PME | Secondary cash | Caisse 2 / caisse secondaire | Attivi | | |
| 1001 | SWISSGAAP | Secondary cash | Caisse 2 / caisse secondaire | Attivi | | |
| 1001 | GENERAL | Secondary cash | Caisse 2 / caisse secondaire | Attivi | | |
| 1009 | PME | Foreign currency cash | Caisse en devises | Attivi | | |
| 1009 | SWISSGAAP | Foreign currency cash | Caisse en devises | Attivi | | |
| 1009 | GENERAL | Foreign currency cash | Caisse en devises | Attivi | | |
| 1010 | PME | Postal account | Compte postal | Attivi | | |
| 1010 | SWISSGAAP | Postal account | Compte postal | Attivi | | |
| 1010 | GENERAL | Postal account | Compte postal | Attivi | | |
| 1019 | PME | Postal account foreign currency | Compte postal devises | Attivi | | |
| 1019 | SWISSGAAP | Postal account foreign currency | Compte postal devises | Attivi | | |
| 1019 | GENERAL | Postal account foreign currency | Compte postal devises | Attivi | | |
| 1020 | PME | Bank CHF | Banque CHF | Attivi | | |
| 1020 | SWISSGAAP | Bank CHF | Banque CHF | Attivi | | |
| 1020 | GENERAL | Bank CHF | Banque CHF | Attivi | | |
| 1021 | PME | Bank EUR | Banque EUR | Attivi | | |
| 1021 | SWISSGAAP | Bank EUR | Banque EUR | Attivi | | |
| 1021 | GENERAL | Bank EUR | Banque EUR | Attivi | | |
| 1022 | PME | Bank USD | Banque USD | Attivi | | |
| 1022 | SWISSGAAP | Bank USD | Banque USD | Attivi | | |
| 1022 | GENERAL | Bank USD | Banque USD | Attivi | | |
| 1023 | PME | Bank (other currency) | Banque (autre devise) | Attivi | | |
| 1023 | SWISSGAAP | Bank (other currency) | Banque (autre devise) | Attivi | | |
| 1023 | GENERAL | Bank (other currency) | Banque (autre devise) | Attivi | | |
| 1040 | PME | Cheques | Cheques | Attivi | | |
| 1040 | SWISSGAAP | Cheques | Cheques | Attivi | | |
| 1040 | GENERAL | Cheques | Cheques | Attivi | | |
| 1060 | PME | Listed securities | Titres avec cours boursier | Attivi | | |
| 1060 | SWISSGAAP | Listed securities | Titres avec cours boursier | Attivi | | |
| 1060 | GENERAL | Listed securities | Titres avec cours boursier | Attivi | | |
| 1069 | PME | Securities valuation adjustment | Ajustement valeur des titres | Attivi | | |
| 1069 | SWISSGAAP | Securities valuation adjustment | Ajustement valeur des titres | Attivi | | |
| 1069 | GENERAL | Securities valuation adjustment | Ajustement valeur des titres | Attivi | | |
| 110 | PME | Trade receivables | Creances resultant de ventes et prestations | Attivi | | |
| 110 | SWISSGAAP | Trade receivables | Creances resultant de ventes et prestations | Attivi | | |
| 110 | GENERAL | Trade receivables | Creances resultant de ventes et prestations | Attivi | | |
| 1100 | PME | Trade receivables (Debtors) | Creances clients (debiteurs) | Attivi | | |
| 1100 | SWISSGAAP | Trade receivables (Debtors) | Creances clients (debiteurs) | Attivi | | |