| 1100 | GENERAL | Trade receivables (Debtors) | Creances clients (debiteurs) | Attivi | | |
| 1101 | PME | Receivables from related parties | Creances envers entreprises liees | Attivi | | |
| 1101 | SWISSGAAP | Receivables from related parties | Creances envers entreprises liees | Attivi | | |
| 1101 | GENERAL | Receivables from related parties | Creances envers entreprises liees | Attivi | | |
| 1102 | PME | Receivables in foreign currency | Creances en devises | Attivi | | |
| 1102 | SWISSGAAP | Receivables in foreign currency | Creances en devises | Attivi | | |
| 1102 | GENERAL | Receivables in foreign currency | Creances en devises | Attivi | | |
| 1105 | PME | Credit card receivables | Creances cartes de credit | Attivi | | |
| 1105 | SWISSGAAP | Credit card receivables | Creances cartes de credit | Attivi | | |
| 1105 | GENERAL | Credit card receivables | Creances cartes de credit | Attivi | | |
| 1109 | PME | Allowance for doubtful accounts | Ducroire | Attivi | | |
| 1109 | SWISSGAAP | Allowance for doubtful accounts | Ducroire | Attivi | | |
| 1109 | GENERAL | Allowance for doubtful accounts | Ducroire | Attivi | | |
| 114 | PME | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 114 | SWISSGAAP | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 114 | GENERAL | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 1140 | PME | Advances and loans | Avances et prets | Attivi | | |
| 1140 | SWISSGAAP | Advances and loans | Avances et prets | Attivi | | |
| 1140 | GENERAL | Advances and loans | Avances et prets | Attivi | | |
| 1141 | PME | Receivables from shareholders | Creances envers actionnaires | Attivi | | |
| 1141 | SWISSGAAP | Receivables from shareholders | Creances envers actionnaires | Attivi | | |
| 1141 | GENERAL | Receivables from shareholders | Creances envers actionnaires | Attivi | | |
| 1170 | PME | Input VAT on goods and services | Impot prealable TVA sur materiel et prestations | Attivi | | |
| 1170 | SWISSGAAP | Input VAT on goods and services | Impot prealable TVA sur materiel et prestations | Attivi | | |
| 1170 | GENERAL | Input VAT on goods and services | Impot prealable TVA sur materiel et prestations | Attivi | | |
| 1171 | PME | Input VAT on investments | Impot prealable TVA sur investissements | Attivi | | |
| 1171 | SWISSGAAP | Input VAT on investments | Impot prealable TVA sur investissements | Attivi | | |
| 1171 | GENERAL | Input VAT on investments | Impot prealable TVA sur investissements | Attivi | | |
| 1176 | PME | Withholding tax recoverable | Impot anticipe a recuperer | Attivi | | |
| 1176 | SWISSGAAP | Withholding tax recoverable | Impot anticipe a recuperer | Attivi | | |
| 1176 | GENERAL | Withholding tax recoverable | Impot anticipe a recuperer | Attivi | | |
| 1180 | PME | Advances to suppliers | Acomptes verses aux fournisseurs | Attivi | | |
| 1180 | SWISSGAAP | Advances to suppliers | Acomptes verses aux fournisseurs | Attivi | | |
| 1180 | GENERAL | Advances to suppliers | Acomptes verses aux fournisseurs | Attivi | | |
| 1190 | PME | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 1190 | SWISSGAAP | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 1190 | GENERAL | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 120 | PME | Inventory and work in progress | Stocks et prestations non facturees | Attivi | | |
| 120 | SWISSGAAP | Inventory and work in progress | Stocks et prestations non facturees | Attivi | | |
| 120 | GENERAL | Inventory and work in progress | Stocks et prestations non facturees | Attivi | | |
| 1200 | PME | Merchandise | Marchandises | Attivi | | |
| 1200 | SWISSGAAP | Merchandise | Marchandises | Attivi | | |
| 1200 | GENERAL | Merchandise | Marchandises | Attivi | | |
| 1210 | PME | Raw materials | Matieres premieres | Attivi | | |
| 1210 | SWISSGAAP | Raw materials | Matieres premieres | Attivi | | |
| 1210 | GENERAL | Raw materials | Matieres premieres | Attivi | | |
| 1215 | PME | Auxiliary and consumable materials | Matieres auxiliaires et consommables | Attivi | | |
| 1215 | SWISSGAAP | Auxiliary and consumable materials | Matieres auxiliaires et consommables | Attivi | | |
| 1215 | GENERAL | Auxiliary and consumable materials | Matieres auxiliaires et consommables | Attivi | | |
| 1220 | PME | Work in progress | Produits en cours | Attivi | | |