| 1 | GENERAL | Assets | Actifs | Attivi | | |
| 10 | GENERAL | Current assets | Actifs circulants | Attivi | | |
| 100 | GENERAL | Cash and cash equivalents | Liquidites | Attivi | | |
| 1000 | GENERAL | Cash on hand | Caisse | Attivi | | |
| 1001 | GENERAL | Secondary cash | Caisse 2 / caisse secondaire | Attivi | | |
| 1009 | GENERAL | Foreign currency cash | Caisse en devises | Attivi | | |
| 1010 | GENERAL | Postal account | Compte postal | Attivi | | |
| 1019 | GENERAL | Postal account foreign currency | Compte postal devises | Attivi | | |
| 1020 | GENERAL | Bank CHF | Banque CHF | Attivi | | |
| 1021 | GENERAL | Bank EUR | Banque EUR | Attivi | | |
| 1022 | GENERAL | Bank USD | Banque USD | Attivi | | |
| 1023 | GENERAL | Bank (other currency) | Banque (autre devise) | Attivi | | |
| 1040 | GENERAL | Cheques | Cheques | Attivi | | |
| 1060 | GENERAL | Listed securities | Titres avec cours boursier | Attivi | | |
| 1069 | GENERAL | Securities valuation adjustment | Ajustement valeur des titres | Attivi | | |
| 110 | GENERAL | Trade receivables | Creances resultant de ventes et prestations | Attivi | | |
| 1100 | GENERAL | Trade receivables (Debtors) | Creances clients (debiteurs) | Attivi | | |
| 1101 | GENERAL | Receivables from related parties | Creances envers entreprises liees | Attivi | | |
| 1102 | GENERAL | Receivables in foreign currency | Creances en devises | Attivi | | |
| 1105 | GENERAL | Credit card receivables | Creances cartes de credit | Attivi | | |
| 1109 | GENERAL | Allowance for doubtful accounts | Ducroire | Attivi | | |
| 114 | GENERAL | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 1140 | GENERAL | Advances and loans | Avances et prets | Attivi | | |
| 1141 | GENERAL | Receivables from shareholders | Creances envers actionnaires | Attivi | | |
| 1170 | GENERAL | Input VAT on goods and services | Impot prealable TVA sur materiel et prestations | Attivi | | |
| 1171 | GENERAL | Input VAT on investments | Impot prealable TVA sur investissements | Attivi | | |
| 1176 | GENERAL | Withholding tax recoverable | Impot anticipe a recuperer | Attivi | | |
| 1180 | GENERAL | Advances to suppliers | Acomptes verses aux fournisseurs | Attivi | | |
| 1190 | GENERAL | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 120 | GENERAL | Inventory and work in progress | Stocks et prestations non facturees | Attivi | | |
| 1200 | GENERAL | Merchandise | Marchandises | Attivi | | |
| 1210 | GENERAL | Raw materials | Matieres premieres | Attivi | | |
| 1215 | GENERAL | Auxiliary and consumable materials | Matieres auxiliaires et consommables | Attivi | | |
| 1220 | GENERAL | Work in progress | Produits en cours | Attivi | | |
| 1250 | GENERAL | Finished goods | Produits finis | Attivi | | |
| 1260 | GENERAL | Unbilled services | Prestations non facturees | Attivi | | |
| 1270 | GENERAL | Advances on inventory | Acomptes verses sur stocks | Attivi | | |
| 1280 | GENERAL | Inventory writedown | Correction de valeur stocks | Attivi | | |
| 130 | GENERAL | Prepaid expenses and accrued income | Actifs de regularisation | Attivi | | |
| 1300 | GENERAL | Prepaid expenses | Charges payees davance | Attivi | | |
| 1301 | GENERAL | Accrued income | Produits a recevoir | Attivi | | |
| 14 | GENERAL | Fixed assets | Actifs immobilises | Attivi | | |
| 140 | GENERAL | Financial investments | Immobilisations financieres | Attivi | | |
| 1400 | GENERAL | Long-term securities | Titres a long terme | Attivi | | |
| 1410 | GENERAL | Long-term receivables from third parties | Creances a long terme envers tiers | Attivi | | |
| 1420 | GENERAL | Long-term receivables from related parties | Creances a long terme envers entreprises liees | Attivi | | |
| 1440 | GENERAL | Long-term loans | Prets a long terme | Attivi | | |
| 1480 | GENERAL | Equity investments | Participations | Attivi | | |
| 150 | GENERAL | Movable tangible assets | Immobilisations corporelles meubles | Attivi | | |
| 1500 | GENERAL | Machinery and equipment | Machines et appareils | Attivi | | |