| 30 | SWISSGAAP | Sales and services revenue | Produits de ventes et prestations | Ricavi | | |
| 3000 | SWISSGAAP | Sales of finished goods | Ventes de produits finis | Ricavi | | |
| 3000 | PME | Sales of finished goods | Ventes de produits finis | Ricavi | | |
| 3000 | GENERAL | Sales of finished goods | Ventes de produits finis | Ricavi | | |
| 3001 | SWISSGAAP | Sales of semi-finished goods | Ventes de produits semi-finis | Ricavi | | |
| 3001 | GENERAL | Sales of semi-finished goods | Ventes de produits semi-finis | Ricavi | | |
| 3001 | PME | Sales of semi-finished goods | Ventes de produits semi-finis | Ricavi | | |
| 3200 | PME | Sales of merchandise | Ventes de marchandises | Ricavi | | |
| 3200 | GENERAL | Sales of merchandise | Ventes de marchandises | Ricavi | | |
| 3200 | SWISSGAAP | Sales of merchandise | Ventes de marchandises | Ricavi | | |
| 3400 | SWISSGAAP | Service revenue | Prestations de services | Ricavi | | |
| 3400 | PME | Service revenue | Prestations de services | Ricavi | | |
| 3400 | GENERAL | Service revenue | Prestations de services | Ricavi | | |
| 3600 | SWISSGAAP | Other revenue | Autres produits et prestations | Ricavi | | |
| 3600 | GENERAL | Other revenue | Autres produits et prestations | Ricavi | | |
| 3600 | PME | Other revenue | Autres produits et prestations | Ricavi | | |
| 3700 | PME | Own consumption | Prestations propres, prelevements privés | Ricavi | | |
| 3700 | GENERAL | Own consumption | Prestations propres, prelevements privés | Ricavi | | |
| 3700 | SWISSGAAP | Own consumption | Prestations propres, prelevements privés | Ricavi | | |
| 3710 | PME | Capitalized own work | Prestations propres activees | Ricavi | | |
| 3710 | SWISSGAAP | Capitalized own work | Prestations propres activees | Ricavi | | |
| 3710 | GENERAL | Capitalized own work | Prestations propres activees | Ricavi | | |
| 3800 | PME | Sales discounts and rebates | Deductions sur ventes (rabais, escomptes) | Ricavi | | |
| 3800 | GENERAL | Sales discounts and rebates | Deductions sur ventes (rabais, escomptes) | Ricavi | | |
| 3800 | SWISSGAAP | Sales discounts and rebates | Deductions sur ventes (rabais, escomptes) | Ricavi | | |
| 3805 | PME | Bad debt losses | Pertes sur debiteurs | Ricavi | | |
| 3805 | GENERAL | Bad debt losses | Pertes sur debiteurs | Ricavi | | |
| 3805 | SWISSGAAP | Bad debt losses | Pertes sur debiteurs | Ricavi | | |
| 3900 | GENERAL | Change in inventory FG/WIP | Variation stocks produits finis/en-cours | Ricavi | | |
| 3900 | SWISSGAAP | Change in inventory FG/WIP | Variation stocks produits finis/en-cours | Ricavi | | |
| 3900 | PME | Change in inventory FG/WIP | Variation stocks produits finis/en-cours | Ricavi | | |
| 4 | SWISSGAAP | Cost of materials, merchandise, services | Charges de materiel, marchandises et prestations | Costi | | |
| 4 | PME | Cost of materials, merchandise, services | Charges de materiel, marchandises et prestations | Costi | | |
| 4 | GENERAL | Cost of materials, merchandise, services | Charges de materiel, marchandises et prestations | Costi | | |
| 4000 | PME | Raw material costs | Charges de matieres premieres | Costi | | |
| 4000 | SWISSGAAP | Raw material costs | Charges de matieres premieres | Costi | | |
| 4000 | GENERAL | Raw material costs | Charges de matieres premieres | Costi | | |
| 4070 | GENERAL | Change in raw materials inventory | Variation stocks matieres premieres | Costi | | |
| 4070 | SWISSGAAP | Change in raw materials inventory | Variation stocks matieres premieres | Costi | | |
| 4070 | PME | Change in raw materials inventory | Variation stocks matieres premieres | Costi | | |
| 4200 | GENERAL | Merchandise purchases | Achats de marchandises | Costi | | |
| 4200 | PME | Merchandise purchases | Achats de marchandises | Costi | | |
| 4200 | SWISSGAAP | Merchandise purchases | Achats de marchandises | Costi | | |
| 4270 | PME | Change in merchandise inventory | Variation stocks marchandises | Costi | | |
| 4270 | SWISSGAAP | Change in merchandise inventory | Variation stocks marchandises | Costi | | |
| 4270 | GENERAL | Change in merchandise inventory | Variation stocks marchandises | Costi | | |
| 4400 | GENERAL | Third-party services | Charges de prestations de tiers | Costi | | |
| 4400 | SWISSGAAP | Third-party services | Charges de prestations de tiers | Costi | | |
| 4400 | PME | Third-party services | Charges de prestations de tiers | Costi | | |
| 4500 | PME | Energy costs | Charges denergie | Costi | | |