| 5820 | GENERAL | Travel and representation expenses | Frais de deplacement / representation | Costi | | |
| 5880 | GENERAL | Continuing education | Formation continue | Costi | | |
| 5900 | GENERAL | Continuing education | Formation continue | Costi | | |
| 6 | GENERAL | Other operating, depreciation and financial expenses | Autres charges dexploitation, amortissements et charges financieres | Costi | | |
| 60 | GENERAL | Occupancy costs | Charges de locaux | Costi | | |
| 6000 | GENERAL | Rent | Loyers | Costi | | |
| 6030 | GENERAL | Rent-related utilities | Charges annexes des locaux (chauffage, electricite) | Costi | | |
| 6040 | GENERAL | Cleaning costs | Frais de nettoyage | Costi | | |
| 61 | GENERAL | Maintenance, repairs, replacements | Entretien, reparations, remplacements | Costi | | |
| 6100 | GENERAL | Building maintenance | Entretien, reparations, remplacements | Costi | | |
| 6105 | GENERAL | Leasing movable assets | Leasing immobilisations meubles | Costi | | |
| 62 | GENERAL | Vehicle and transport costs | Charges de vehicules et transports | Costi | | |
| 6200 | GENERAL | Vehicle expenses | Charges de vehicules | Costi | | |
| 6210 | GENERAL | Fuel | Carburant | Costi | | |
| 6220 | GENERAL | Vehicle maintenance | Entretien et reparations vehicules | Costi | | |
| 6260 | GENERAL | Vehicle leasing | Leasing vehicules | Costi | | |
| 6270 | GENERAL | Third-party transport | Frais de transport tiers | Costi | | |
| 63 | GENERAL | Property insurance, fees, permits | Assurances-choses, droits, taxes | Costi | | |
| 6300 | GENERAL | Property insurance | Assurances-choses | Costi | | |
| 6310 | GENERAL | Stamp duties | Droits de timbre | Costi | | |
| 6330 | GENERAL | Fees and permits | Taxes et permissions | Costi | | |
| 64 | GENERAL | Energy and waste disposal | Energie et elimination des dechets | Costi | | |
| 6400 | GENERAL | Admin energy costs | Charges denergie administrative | Costi | | |
| 6460 | GENERAL | Waste disposal | Elimination des dechets | Costi | | |
| 65 | GENERAL | Administration and IT | Administration et informatique | Costi | | |
| 6500 | GENERAL | Office supplies | Fournitures de bureau | Costi | | |
| 6510 | GENERAL | Telecommunications | Telecommunications | Costi | | |
| 6513 | GENERAL | Internet and hosting | Internet et hebergement | Costi | | |
| 6520 | GENERAL | Postage and shipping | Frais de port et courrier | Costi | | |
| 6530 | GENERAL | Professional memberships | Cotisations professionnelles | Costi | | |
| 6540 | GENERAL | Consulting fees | Honoraires de conseil (juridique, fiscal, comptable) | Costi | | |
| 6570 | GENERAL | IT expenses | Charges informatiques | Costi | | |
| 66 | GENERAL | Advertising | Publicite | Costi | | |
| 6600 | GENERAL | Advertising costs | Charges publicitaires | Costi | | |
| 6620 | GENERAL | Samples and promotional gifts | Echantillons et cadeaux publicitaires | Costi | | |
| 6640 | GENERAL | Trade fairs and exhibitions | Foires et expositions | Costi | | |
| 67 | GENERAL | Other operating expenses | Autres charges dexploitation | Costi | | |
| 6700 | GENERAL | Miscellaneous operating expenses | Autres charges dexploitation diverses | Costi | | |
| 68 | GENERAL | Depreciation and impairments | Amortissements et corrections de valeur | Costi | | |
| 6800 | GENERAL | Depreciation of tangible assets | Amortissements des immobilisations corporelles | Costi | | |
| 6810 | GENERAL | Depreciation of intangible assets | Amortissements des immobilisations incorporelles | Costi | | |
| 6820 | GENERAL | Financial asset impairments | Corrections de valeur actifs financiers | Costi | | |
| 69 | GENERAL | Financial income and expense | Charges et produits financiers | Costi | | |
| 6900 | GENERAL | Interest expense | Charges financieres (interets debiteurs) | Costi | | |
| 6940 | GENERAL | Bank charges | Frais bancaires | Costi | | |
| 6950 | GENERAL | Foreign exchange losses | Pertes de change | Costi | | |
| 6990 | GENERAL | Financial income | Produits financiers (interets, dividendes) | Ricavi | | |
| 6995 | GENERAL | Foreign exchange gains | Gains de change | Ricavi | | |
| 7 | GENERAL | Non-operating results | Resultats des activites annexes dexploitation | Ricavi | | |
| 7000 | GENERAL | Non-operating income | Produits accessoires | Ricavi | | |