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    Complete multilingual Swiss SME chart of accounts (for reference only)

    Double-Entry Accounting with vat/sales tax and foreign currencies

    Presentation of the complete and multilingual SME accounts template. Template to be used only to see the complete list of all SME accounts. It is particularly useful when you want to add new accounts to your chart of accounts; in this case, just open the template and check the numbering to enter the correct account number, according to the rules of the Swiss Code of Obligations.

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    Template documentation

    Do not use this template to create a new accounting, but use a chart of accounts specific to your legal entity type.


    This chart of accounts contains an English translation, carried out by SA, of all the accounts and groups specified in the Swiss SME chart of accounts (Sterchi, Mattle, Helbing) available in the respective book with pertinant explanations (available only in national languages).

    All the descriptions of the accounts are available in different languages together with the accounts for various types of companies, which are not normally used in one single chart of accounts.

    This template is solely used as a reference as it contains:

    • all accounts and groups in different languages, for sole proprietorships and legal entities.
    • the account descriptions and groups in different languages.

    The columns and the headings of the file are in German; to change the language of the file go to the page convert to new file.

    The SME chart of accounts has been updated following the amendments to the Swiss Code of Obligations that came into force on the January 1, 2023.

    List of accounts and groups

    All accounts and groups are listed below for reference purposes. See also (KMU Deutsch, PME Francais, PMI Italiano).

    The account preview below is in English, but the other languages are also available in the file.

    Template preview

    GroupAccountDescriptionBClassSum In
      Swiss chart of accounts for SME  
     1000Cash on hand A1100
     1005Cash on hand in foreign currency A1100
     1020Bank account A1100
     1025Bank account in foreign currency A1100
     1041Promissory notes to collect1100
     1045Credit cards / Debit cards1100
     1050Short-term deposit investments1100
     1051Short-term fiduciary investments1100
    100 Cash and cash equivalents 10
     1060Stocks (listed)1106
     1061Participation certificates (listed)1106
     1062Investment funds (listed)1106
     1063Bonds (listed)1106
     1064Cryptocurrencies 1106
     1068Short-term securities fluctuation reserve1106
     1069Short-term securities value adjustments1106
     1070Financial derivatives1106
     1078Other short-term assets fluctuation reserve1106
     1079Other short-term assets value adjustments1106
    106 Short-term assets listed on the stock exchange 10
     1090Internal transfers1109
     1091Transfer account for salaries1109
     1099Clarification account1109
    109 Transfer accounts 10
     1100Receivables Switzerland1110
     1101Receivables abroad1110
     1102Receivables abroad in foreign currency1110
     1109Receivables towards third parties value adjustments1110
     1110Receivables towards subsidiary A1110
     1119Receivables towards group companies value adjustments1110
     1120Receivables towards person involved A1110
     1121Receivables towards member of the Board of Directors A1110
     1122Receivables towards member of Executive Board A1110
     1123Receivables towards group company A1110
     1124Receivables towards close person A1110
     1125Receivables towards auditor1110
     1129Receivables towards shareholders value adjustments1110
    110 Receivables from deliveries and services 10
     1140Advances and loans1114
     1149Other short-term receivables towards third parties value adjustments1114
     1150Loans to subsidiary A1114
     1159Other short-term receivables towards group companies value adjustments1114
     1160Loans to person involved A1114
     1161Loans to member of the Board of Directors A1114
     1162Loans to member of Executive Board A1114
     1163Loans to group company A1114
     1164Loans to close person A1114
     1169Other loans to shareholders value adjustments1114
     1170Input tax on materials, goods, services and energy, cl. 41114
     1171Input tax on investments, remaining operating expenses, cl. 1/5-81114
     1172Input tax compensation under the reporting method1114
     1173Input tax reduction1114
     1174Input tax correction1114
     1175Settlement account VAT1114
     1176Withholding tax1114
     1177Receivables towards Directorate General of Customs1114
     1178Direct taxes1114
     1179Tax at source1114
     1180AHV, IV, EO, ALV current account1114
     1181Current account family allowance fund1114
     1182Current account pension funds1114
     1183Current account accident insurance1114
     1184Daily sickness benefits insurance current account1114
     1190WIR accounts1114
     1192Advance payments to suppliers1114
     1193Rent deposits1114
     1199Other short-term receivables value adjustments1114
    114 Other short-term receivables 10
     1200Inventories of commercial products A1120
     1207Change in commercial product inventories1120
     1208Advance payments for commercial products1120
     1209Commercial products inventories value adjustments1120
     1210Inventories of raw materials A1120
     1217Change in raw materials1120
     1218Advance payments for raw materials1120
     1219Raw material inventories value adjustments1120
     1220Inventories of finished products1120
     1221Inventories of semi-finished products1120
     1227Change in production material1120
     1228Advance payments for production material1120
     1229Production material inventories value adjustments1120
     1230Auxiliary material inventories1120
     1231Consumables inventories1120
     1232Packaging inventories1120
     1237Change in auxiliary material and consumables1120
     1238Advance payments for auxiliary material and consumables1120
     1239Auxiliary material and consumables value adjustments1120
     1240Compulsory inventories1120
     1247Changes in compulsory inventories1120
     1249Compulsory inventories value adjustments1120
     1250Goods on delivery1120
     1257Changes in goods on delivery1120
     1259Goods on delivery value adjustments1120
     1260Finished products1120
     1267Changes in finished products1120
     1269Finished products value adjustments1120
     1270Semi-finished products1120
     1277Changes in semi-finished products1120
     1279Semi-finished products value adjustments1120
     1280Non-invoiced services1120
     1287Changes in non-invoiced services1120
     1289Non-invoiced services value adjustments1120
    120 Inventories and non-invoiced services 10
     1300Prepaid expenses1130
     1301Accrued income1130
     1303Discount on liabilities1130
    130 Accrued income and prepaid expenses 10
    10 Current assets 1
     1401Participation certificates 1140
     1402Investment funds 1140
     1403Bonds 1140
     1404Cryptocurrencies (Investments)1140
     1408Fixed assets securities fluctuation reserve1140
     1409Fixed assets securities value adjustments1140
     1410Long-term financial investments1140
     1411Rent deposits1140
     1419Other financial investments value adjustments1140
     1449Long-term receivables towards third parties value adjustments1140
     1450Loans to participation A1140
     1451Mortgages to participation A1140
     1459Long-term receivables towards participations value adjustments1140
     1460Loans/Mortgages to person involved A1140
     1461Loans/Mortgages to member of the Board of Directors A1140
     1462Loans/Mortgages to member of Executive Board A1140
     1463Loans/Mortgages to group company A1140
     1464Loans/Mortgages to close person A1140
     1469Long-term receivables towards shareholders value adjustments1140
     1470Employer contribution reserve1140
    140 Financial assets 14
     1480Participation A1148
     1489Participations value adjustments1148
    148 Participations 14
     1500Machinery and equipment1150
     1501Production plants1150
     1507Leased machinery and equipment1150
     1508Advance payments for machinery and equipment1150
     1509Depreciation and value adjustments to machinery and equipment1150
     1510Furniture and installations1150
     1511Workshop installations1150
     1512Shop installations1150
     1513Office furniture1150
     1517Leased furniture and installations1150
     1518Advance payments for furniture and installations1150
     1519Depreciation and value adjustments to furniture and installations1150
     1520Office machines1150
     1521Information technology1150
     1522Communication technology1150
     1527Leased office machines, information and communication technology1150
     1528Advance payments for office machines, information and communication technology1150
     1529Depreciation and value adjustments to office machines, information and communication technology1150
     1530Vehicle A1150
     1537Leased vehicles1150
     1538Advance payments for vehicles1150
     1539Depreciation and value adjustments to vehicles1150
     1540Tools and equipment1150
     1547Leased tools and equipment1150
     1548Advance payments for tools and equipment1150
     1549Depreciation and value adjustments to tools and equipment1150
     1550Storage facilities1150
     1557Leased storage facilities1150
     1558Advance payments for storage facilities1150
     1559Depreciation and value adjustments to storage facilities1150
     1570Fixed facilities1150
     1572Movable structures1150
     1577Leased fixed facilities and installations1150
     1578Advance payments for fixed facilities and installations1150
     1579Depreciation and value adjustments to fixed facilities and installations1150
     1590Linen and work clothing1150
     1591Moulds and models1150
     1597Other leased movable tangible assets1150
     1598Advance payments for other movable tangible assets1150
     1599Depreciation and value adjustments to other movable tangible assets1150
    150 Movable tangible assets 14
     1600Commercial properties1160
     1601Commercial properties land1160
     1606Commercial properties renovation1160
     1607Leased commercial properties1160
     1608Advance payments for commercial properties1160
     1609Depreciation and value adjustments to commercial properties1160
     1611Factories land1160
     1617Leased factories1160
     1618Advance payments for factories1160
     1619Depreciation and value adjustments to factories1160
     1620Workshops and ateliers1160
     1621Workshops and ateliers land1160
     1627Leased workshops and ateliers1160
     1628Advance payments for workshops and ateliers1160
     1629Depreciation and value adjustments to workshops and ateliers1160
     1631Warehouses land1160
     1637Leased warehouses1160
     1638Advance payments for warehouses1160
     1639Depreciation and value adjustments to warehouses1160
     1640Exhibition buildings1160
     1641Sales buildings1160
     1642Sales buildings land1160
     1647Leased exhibition and sales buildings1160
     1648Advance payments for exhibition and sales buildings1160
     1649Depreciation and value adjustments to exhibition and sales buildings1160
     1650Office and administration buildings1160
     1652Office and administration buildings land1160
     1657Leased office and administration buildings1160
     1658Advance payments for office and administration buildings1160
     1659Depreciation and value adjustments to office and administration buildings1160
     1660Staff housing1160
     1661Other residential buildings1160
     1662Other residential buildings land1160
     1667Leased residential buildings1160
     1668Advance payments for residential buildings1160
     1669Depreciation and value adjustments to residential buildings1160
     1680Undeveloped land1160
     1687Leased undeveloped land1160
     1688Advance payments for undeveloped land1160
     1689Depreciation and value adjustments to undeveloped land1160
    160 Fixed tangible assets 14
     1709Depreciation and value adjustments to patents, know-how and recipes1170
     1719Depreciation and value adjustments to brands, samples, models and plans1170
     1722Rights of use1170
     1723Company rights1170
     1729Depreciation and value adjustments to licences, concessions, rights of use and company rights1170
     1731Publishing rights1170
     1732Contractual rights1170
     1739Depreciation and value adjustments to copyrights, publishing rights and contractual rights1170
     1740In-house developed software1170
     1741Purchased software and licences1170
     1749Depreciation and value adjustments to software1170
     1750Own development1170
     1751Purchased development1170
     1759Depreciation and value adjustments to development1170
     1779Depreciation and value adjustments to goodwill1170
     1790Other intangible assets1170
     1799Depreciation and value adjustments to other intangible assets1170
    170 Intangible assets 14
     1850Unpaid share capital1180
     1850(2)Unpaid nominal capital1180
     1850(3)Unpaid participation certificate capital1180
     1850(4)Unpaid foundation capital1180
     1851Unpaid participation capital1180
    180 Unpaid share capital or foundation capital 14
    14 Fixed assets 1
    1 Total assets 00
     2000Costs of materials and goods payables2200
     2001Third-party/subcontracted services payables 2200
     2002Personnel expenses payables2200
     2004Other operating expenses payables2200
     2030Advance payments from third parties2200
     2050Payables due to participation A2200
     2060Payables due to person involved A2200
     2061Payables due to member of the Board of Directors A2200
     2062Payables due to member of Executive Board A2200
     2063Payables due to group company A2200
     2064Payables due to close person A2200
     2065Payables due to auditor2200
    200 Accounts payable 20
     2100Current account A2210
     2107Loan A2210
     2109Mortgage A2210
     2111WIR commitments2210
     2120Financial leasing commitments2210
     2130Bond loans2210
     2140Other onerous debts due to third parties2210
     2150Debts due to participation A2210
     2160Debts due to person involved A2210
     2161Debts due to member of the Board of Directors A2210
     2162Debts due to member of Executive Board A2210
     2163Debts due to group company A2210
     2164Debts due to close person A2210
     2170Debts due to pension funds2210
    210 Short-term interest-bearing debts 20
     2200VAT due2220
     2200AAutomatic VAT2220
     2201VAT settlement account2220
     2202VAT due compensation according to the reporting method2220
     2203Acquisition tax2220
     2206Withholding tax2220
     2207Stamp duty2220
     2208Direct taxes2220
     2209Tax at source2220
     2210Debts due to third parties2220
     2250Debts due to participation A2220
     2260Debts due to person involved A2220
     2261Debts due to member of the Board of Directors A2220
     2262Debts due to member of Executive Board A2220
     2263Debts due to group company A2220
     2264Debts due to close person A2220
     2265Debts due to auditor2220
     2269Adopted distributions (dividends)2220
     2270AHV, IV, EO, ALV current account2220
     2271Family allowance fund current account2220
     2272Pension funds current account2220
     2273Accident insurance current account 2220
     2274Daily sickness benefits insurance current account2220
    220 Other short-term debts 20
     2300Accrued expenses2230
     2301Revenues received in advance2230
     2303Receivables discount2230
     2330Provisions for warranty commitments 2230
     2331Provisions for purchase commitments2230
     2340Provisions for direct taxes2230
     2341Provisions for indirect taxes2230
     2350Provisions for repairs and maintenance2230
     2351Provisions for renovation of tangible assets2230
     2352Provisions for research2230
     2353Provisions for development2230
     2354Provisions for restructuring2230
     2355Provisions for environmental protection measures2230
     2360Provisions for threatening losses from ongoing business2230
     2370Provisions for pension funds commitments2230
     2371Provisions for salary commitments2230
     2380Provisions for participations commitments2230
     2381Provisions for commitments to shareholders2230
     2390Provisions to ensure the lastingly prosperity of the company2230
     2391Other short-term provisions2230
    230 Accruals and deferred income, short-term provisions 20
    20 Short-term third party capital 2
     2400Loan A2240
     2401Mortgage A2240
     2420Financial leasing commitments2240
     2430Debenture loans2240
     2470Loans to participation A2240
     2471Mortgage to participation A2240
     2480Loans/Mortgages to person involved A2240
     2481Loans/Mortgages to the Board of Directors A2240
     2482Loans/Mortgages to member of Executive Board A2240
     2483Loans/Mortgages to group company A2240
     2484Loans/Mortgages to close person A2240
     2490Pension funds loans 2240
     2491Mortgages to pension funds2240
    240 Long-term interest-bearing debts 24
     2500Debts due to third parties2250
     2550Debts due to participation A2250
     2560Debts due to person involved A2250
     2561Debts due to member of the Board of Directors A2250
     2562Debts due to member of Executive Board A2250
     2563Debts due to group company A2250
     2564Debts due to close person A2250
     2570Debts due to pension funds2250
    250 Other long-term debts 24
     2630Provisions for warranty commitments 2260
     2631Provisions for purchase commitments2260
     2640Provisions for direct taxes2260
     2641Provisions for indirect taxes2260
     2650Provisions for repairs and maintenance2260
     2651Provisions for renovation of tangible assets2260
     2652Provisions for research2260
     2653Provisions for development2260
     2654Provisions for restructuring2260
     2655Provisions for environmental protection measures2260
     2660Provisions for threatening losses from ongoing business2260
     2670Provisions for pension funds commitments2260
     2671Provisions for salary commitments2260
     2680Provisions for participations commitments2260
     2681Provisions for commitments to shareholders2260
     2690Provisions to ensure the lastingly prosperity of the company2260
     2691Other long-term provisions 2260
    260 Long-term provisions and similar statutory positions 24
    24 Long-term third party capital 2
      Equity (legal entities)  
     2800Share capital category A2280
     2800(2)Nominal capital category A2280
     2800(3)Participation certificate capital category A2280
     2800(4)Foundation capital2280
     2810Participation capital2280
    280 Nominal capital or capital of the foundation 28
     2900Premium at foundation or in the event of a capital increase2290
     2901Other contributions or allocations2290
     2902Premium from merger, demerger or asset transfer2290
     2903Reserves from capital contributions (fiscally recognised)2290
     2904Profit from capital reduction 2290
     2905Profit/loss from own capital share acquisition2290
     2950Legal retained earnings2290
     2955Revaluation reserve2290
     2959Reserves for own shares (indirect acquisition)2290
     2960Statutory retained earnings2290
     2961Decided retained earnings2290
     2962Profit/loss from own capital share acquisition2290
     2965Own shares2290
     2965(2)Own nominal shares2290
     2965(3)Own share certificates2290
     2966Own participation certificates2290
     2970Profit or loss carried forward2290
     2971Interim dividend distribution2290
     2972Contribution of interim profit to the legal retained earnings2290
     2973Contribution of interim profit to the voluntary retained earnings2290
     2979Annual profit or loss2290
    290 Reserves, own capital share and profit or loss 28
      Equity (sole proprietorships)  
     2800.EOwn capital 228
     2801.ESpouse individual property 228
     2820.ECapital contributions and capital withdrawals228
     2821.EIndividual property contributions and individual property withdrawals of the spouse228
     2850.EPrivate cash withdrawals228
     2851.EIn kind withdrawals228
     2852.EPrivate share of operating expenses228
     2853.EPrivate flat rental value228
     2854.EPrivate insurance premiums228
     2855.EPrivate pension contributions228
     2856.EPrivate taxes228
     2891.EAnnual profit or loss228
      Equity (partnership)  
     2800.PPartner A equity at the beginning of the financial year228
     2810.PPartner A capital contributions and capital withdrawals228
     2820.PPartner A cash withdrawals228
     2821.PPartner A in kind withdrawals228
     2822.PPartner A private share of operating expenses228
     2823.PPartner A private flat rental value228
     2824.PPartner A private insurance premiums228
     2825.PPartner A private pension contributions228
     2826.PPartner A private taxes228
     2830.PPartner A annual profit or loss228
     2850.PLimited partner A equity at the beginning of the financial year228
     2860.PLimited partner A capital contributions and capital withdrawals228
     2870.PLimited partner A cash withdrawals228
     2871.PLimited partner A in kind withdrawals228
     2872.PLimited partner A private share of operating expenses228
     2873.PLimited partner A private flat rental value228
     2874.PLimited partner A private insurance premiums228
     2875.PLimited partner A private pension contributions228
     2876.PLimited partner A private taxes228
     2880.PLimited partner A annual profit or loss228
    297 Profit/Loss from Balance Sheet 28
    28 Equity 2
    2 Total liabilities 00
     3000Gross revenues from product A 430
     3000(2)Gross revenues from cash sales 430
     3001Gross revenues from retail credit sales430
     3002Gross revenues from wholesale credit sales430
     3007Gross revenues from ancillary services (postage and packing)430
     3008Changes in receivables 430
     3091Rebates and price reductions430
     3093Commissions to third parties430
     3094Collection charges430
     3095Losses on receivables, changes in value adjustments430
     3096Exchange rate differences430
     3097Freights, postages430
    30 Manufactured products revenues 3
     3200Gross revenues from item A 432
     3200(2)Gross revenues from cash sales 432
     3201Gross revenues from retail credit sales432
     3202Gross revenues from wholesale credit sales432
     3203Gross revenues from purchase prices432
     3207Gross revenues from ancillary services (postage and packing)432
     3208Changes in receivables 432
     3291Rebates and price reductions432
     3293Commissions to third parties432
     3294Collection charges432
     3295Losses on receivables, changes in value adjustments432
     3296Exchange rate differences432
     3297Freights, postages432
    32 Revenues from resale of goods 3
     3400Gross revenues from provided service A434
     3400(2)Gross revenues in cash434
     3401Gross revenues on credit434
     3407Gross revenues from ancillary services 434
     3408Changes in receivables 434
     3491Rebates and price reductions434
     3493Commissions to third parties434
     3494Collection charges434
     3495Losses on receivables, changes in value adjustments434
     3496Exchange rate differences434
    34 Revenues from provided services  3
     3600Revenues from raw materials436
     3601Revenues from auxiliary materials436
     3602Revenues from garbages436
     3607Revenues from ancillary services 436
     3608Changes in receivables 436
     3609Decrease in ancillary revenues436
     3610Revenues from product A licence436
     3619Decrease in revenues from licences, patents, etc.436
     3670Revenues from staff provision436
     3680Other revenues436
     3691Rebates and price reductions436
    36 Other revenues from deliveries and services 3
     3700Own production of movable tangible assets437
     3701Own production of fixed tangible assets437
     3702Own repair of movable tangible assets437
     3703Own repair of fixed tangible assets437
     3710Own consumption of product A437
     3720Own consumption of product A437
     3740Own consumption of provided service A437
     3790In kind withdrawals437
    37 Own contributions and own consumption 3
     3801Rebates and price reductions438
     3803Commissions to third parties438
     3804Collection charges438
     3805Losses on receivables, changes in value adjustments438
     3806Exchange rate differences438
     3807Shipping costs438
     3809VAT net tax rate438
     3810Credit/debit card fees438
     3860Changes in warranty provisions438
     3861Changes in deductible provisions438
    38 Decrease in revenues 3
     3900Changes in finished products inventories439
     3901Changes in semi-finished products inventories439
     3940Changes in non-invoiced services value439
    39 Changes in inventories of semi-finished products, finished products and value of non-invoiced services 3
    3 Net revenues from supplies and services 02
     4000Purchases of product A material 340
     4000(2)Purchases of equipment340
     4001Purchases of components340
     4002Purchases of accessories340
     4003Purchases of other materials 340
     4004Purchases of auxiliary and consumable materials340
     4005Purchases of packing material340
     4006Third-party services340
     4007Direct purchasing expenses340
     4008Changes in inventories340
     4009Purchase price reductions340
     4060Sector A third-party services340
     4070Incoming freight340
     4071Import duties340
     4072Incoming shipments340
     4080Changes in sector A inventories340
     4086Sector A material losses340
     4091Rebates and price reductions340
     4093Commissions to third parties340
     4096Exchange rate differences340
    40 Material costs 4
     4200Purchases of resale product A342
     4205Purchases of packing material342
     4207Direct purchasing expenses342
     4208Changes in inventories342
     4209Purchase price reductions342
     4270Incoming freight342
     4271Import duties342
     4272Incoming shipments342
     4280Changes in sector A inventories342
     4286Sector A loss of goods342
     4291Rebates and price reductions342
     4293Purchasing commissions342
     4296Exchange rate differences342
    42 Costs of goods for resale  4
     4400Expenses for service A344
     4407Direct purchasing expenses344
     4409Deductions obtained on purchases344
     4470Direct purchase expenses for purchased services344
     4491Rebates and price reductions344
     4493Purchasing commissions344
     4496Exchange rate differences344
    44 Expenses for purchased services 4
     4500Heat electricity345
     4501Industrial electricity345
     4510Natural gas345
     4511Liquid gas in cylinders345
     4520Heating oil345
     4521Coal, briquettes, wood345
    45 Energy consumption for production 4
     4600Other material costs of production346
     4620Other costs of goods for resale 346
     4640Other costs of services346
     4650Packaging costs346
     4660Changes in warranty provisions346
     4661Changes in deductible provisions346
    46 Other costs of materials, goods for resale and services 4
     4700Incoming freight347
     4701Import duties347
     4702Incoming shipments347
    47 Direct purchasing expenses 4
     4801Rebates and price reductions348
     4803Purchasing commissions348
     4804Exchange rate differences348
    48 Purchase price reductions 4
     4900Changes in goods for resale inventories349
     4901Changes in raw material inventories349
     4902Changes in production material inventories349
     4903Changes in auxiliary material and consumables inventories349
     4904Changes in compulsory inventories349
     4905Changes in goods on delivery inventories349
     4980Material losses349
     4986Losses of goods for resale349
    49 Changes in inventories, material and goods losses 4
    4 Costs for material, goods, services and energy 02
     5000Salaries 350
     5005Social insurance benefits350
     5006Provision of personnel350
     5007Social insurance expenses350
     5008Other personnel expenses350
     5009Benefits from third parties350
     5070AHV, IV, EO, ALV350
     5071Family allowance350
     5072Pension funds350
     5073Accident insurance350
     5074Daily sickness benefits insurance 350
     5079Tax at source350
     5080Staff recruitment350
     5081Education and training350
     5082Reimbursements of actual expenses350
     5083Reimbursements of flat-rate expenses350
     5089Other personnel expenses350
     5090Temporary staff350
    50 Personnel expenses - production 5
     5200Salaries 352
     5205Social insurance benefits352
     5206Provision of personnel352
     5207Social insurance expenses352
     5208Other personnel expenses352
     5209Benefits from third parties352
     5270AHV, IV, EO, ALV352
     5271Family allowance352
     5272Pension funds352
     5273Accident insurance352
     5274Daily sickness benefits insurance 352
     5279Tax at source352
     5280Staff recruitment352
     5281Education and training352
     5282Reimbursements of actual expenses352
     5283Reimbursements of flat-rate expenses352
     5289Other personnel expenses352
     5290Temporary staff352
    52 Personnel expenses - commerce  5
     5400Salaries 354
     5405Social insurance benefits354
     5406Provision of personnel354
     5407Social insurance expenses354
     5408Other personnel expenses354
     5409Benefits from third parties354
     5470AHV, IV, EO, ALV354
     5471Family allowance354
     5472Pension funds354
     5473Accident insurance354
     5474Daily sickness benefits insurance 354
     5479Tax at source354
     5480Staff recruitment354
     5481Education and training354
     5482Reimbursements of actual expenses354
     5483Reimbursements of flat-rate expenses354
     5489Other personnel expenses354
     5490Temporary staff354
    54 Personnel expenses - supply of services 5
     5600Salaries 356
     5603Salaries to participants and members of the Executive Board356
     5604Board of Directors fees356
     5605Social insurance benefits356
     5606Provision of personnel356
     5607Social insurance expenses356
     5608Other personnel expenses356
     5609Benefits from third parties356
     5670AHV, IV, EO, ALV356
     5671Family allowance356
     5672Pension funds356
     5673Accident insurance356
     5674Daily sickness benefits insurance 356
     5679Tax at source356
     5680Staff recruitment356
     5681Education and training356
     5682Reimbursements of actual expenses356
     5683Reimbursements of flat-rate expenses356
     5689Other personnel expenses356
     5690Temporary staff356
    56 Personnel expenses - administration 5
     5700AHV, IV, EO, ALV357
     5701AHV, IV, EO holder357
     5710Family allowance357
     5720Pension funds357
     5730Accident insurance357
     5740Daily sickness benefits insurance 357
     5790Tax at source357
    57 Social insurance expenses 5
     5800Advertisements of job openings 358
     5801Recruitment commissions358
     5810Training necessary for business needs358
     5811Professional training358
     5820Travel expenses358
     5821Food expenses358
     5822Accommodation expenses358
     5830Management flat-rate expenses358
     5831Executive Board flat-rate expenses358
     5832Board of Directors flat-rate expenses358
     5840Staff canteen meals358
     5841Staff canteen beverages 358
     5845Revenues for meals (as expense reduction)358
     5846Revenues for beverages (as expense reduction)358
     5880Staff events358
     5881Company sports group358
     5890Private share of personnel expenses358
    58 Other personnel expenses 5
     5900Benefits from third parties359
     5901Temporary staff359
    59 Benefits from third parties 5
    5 Personnel expenses 02
     6000Factory rent360
     6001Workshop and atelier rent360
     6002Warehouse rent360
     6003Showrooms and shop floors rent360
     6004Office and administration rooms rent360
     6005Staff rooms rent360
     6006Garage, parking rent360
     6030Factory additional costs360
     6031Workshop and atelier additional costs360
     6032Warehouse additional costs360
     6033Showrooms and shop floors additional costs360
     6034Office and administration rooms additional costs360
     6035Staff rooms additional costs360
     6036Garage additional costs360
     6030(2)Heating additional costs360
     6031(2)Electricity, gas, water additional costs360
     6032(2)Caretaker additional costs360
     6040Factory cleaning360
     6041Workshop and atelier cleaning360
     6042Warehouse cleaning360
     6043Showrooms and shop floors cleaning360
     6044Office and administration rooms cleaning360
     6045Staff rooms cleaning360
     6040(2)Cleaning staff 360
     6041(2)Third-party cleaning services360
     6042(2)Cleaning materials360
     6050Factory maintenance360
     6051Workshop and atelier maintenance360
     6052Warehouse maintenance360
     6053Showrooms and shop floors maintenance360
     6054Office and administration rooms maintenance360
     6055Staff rooms maintenance360
     6056Garage maintenance360
     6051(2)Small investments360
     6052(2)Subscription services360
     6059Insurance services360
     6060Factory leasing360
     6061Workshop and atelier leasing360
     6062Warehouse leasing360
     6063Showrooms and shop floors leasing360
     6064Office and administration rooms leasing360
     6065Staff rooms leasing360
     6066Garage leasing360
     6070Ground rents360
     6090Private share of facility expenses360
    60 Facility expenses 6
     6100MRR machines and apparatuses361
     6101MRR furniture and equipment361
     6102MRR tools and devices 361
     6105Leasing of manufacturing plants361
     6110MRR shop equipment361
     6111MRR showroom equipment361
     6115Leasing of sales equipment 361
     6120MRR central warehouse361
     6121MRR warehouse A361
     6125Leasing of warehouse equipment361
     6130MRR office furniture361
     6131MRR office machines361
     6132MRR information technology361
     6133MRR communication technology361
     6135Leasing of office equipment361
     6140MRR staff canteen furniture 361
     6141MRR staff rooms furniture 361
     6145Leasing of staff equipment361
     6190Insurance services361
    61 Maintenance, repairs, replacements (MRR): leasing of movable tangible assets 6
     6220Liability insurance362
     6221Comprehensive insurance362
     6222Legal protection insurance362
     6230Road taxes 362
     6232Vehicle taxes362
     6260Vehicle leasing362
     6264Vehicle rentals362
     6270Private share of vehicle expenses362
     6281Freight forwarder362
     6282Cargo domicile362
    62 Vehicle and transport expenses 6
     6300Natural hazard insurance 363
     6301Glass breakage insurance363
     6302Theft insurance363
     6310Business liability insurance363
     6311Warranty insurance363
     6312Legal protection insurance363
     6320Business interruption insurance363
     6330Death risk insurance363
     6331Guarantee premiums363
     6371Operating licences363
    63 Property insurance, charges, fees, permits 6
     6400Industrial electricity364
     6401Heat electricity364
     6402Electricity for lighting 364
     6410Natural gas364
     6411Liquid gas in cylinders364
     6420Heating oil364
     6421Coal, briquettes, wood364
     6460Garbage collection364
     6461Hazardous waste collection364
     6462Waste water364
    64 Energy and disposal costs 6
     6500Office equipment365
     6503Specialist publications, newspapers, periodicals365
     6521Donations, grants365
     6531Business consultancy365
     6532Legal advice365
     6540Board of Directors expenses365
     6541General meeting expenses365
     6542Auditing expenses365
     6550Formation, capital increase and organisational expenses365
     6551Collection and execution costs365
     6555Management fees365
     6559Other administration costs365
     6560Private share of administration costs365
     6570Hardware leasing365
     6571Software leasing365
     6572Hardware rent365
     6573Software rent365
     6580Licenses and updates expenses365
     6581Hardware maintenance/hotline365
     6582Software maintenance/hotline365
     6585Dedicated phone line expenses365
     6590Basic advice365
     6591Individual development, individual adjustments365
     6592Implementation costs365
     6590(2)IT development - project A365
    65 Administrative and IT expenses 6
     6601Radio advertising366
     6602TV advertising366
     6604Internet and social media366
     6610Printed advertisements, advertising material366
     6611Advertising items, samples, billboards and electronic adverts366
     6620Shop windows, decorations366
     6621Trade fairs, exhibitions366
     6640Expenses 366
     6641Customer care366
     6642Gifts to customers366
     6660Advertising contributions366
     6670Customer events366
     6671Media contacts366
     6672Corporate anniversaries 366
     6680Advertising consultancy366
     6681Market analysis366
     6690Private share of advertising expenses366
    66 Advertising expenses 6
     6700Business information367
     6701Debt collection367
     6710Operational safety367
     6720Project A research367
     6721Project A development 367
     6740Input tax correction (in the case of mixed use)367
     6790Other operating expenses367
     6791Private shares367
    67 Other operating expenses 6
     6800Fixed assets securities value adjustments368
     6801Other financial assets value adjustments 368
     6804Long-term receivables towards third parties value adjustments368
     6805Long-term receivables towards participations value adjustments368
     6806Long-term receivables towards shareholders value adjustments368
     6810Participation A value adjustments368
     6820Depreciation and value adjustments to machinery and equipment368
     6821Depreciation and value adjustments to furniture and installations368
     6822Depreciation and value adjustments to office machines, information and communication technology368
     6823Depreciation and value adjustments to vehicles368
     6824Depreciation and value adjustments to tools and equipment368
     6825Depreciation and value adjustments to storage facilities368
     6827Depreciation and value adjustments to fixed facilities and installations368
     6829Depreciation and value adjustments to other movable tangible assets368
     6830Depreciation and value adjustments to commercial properties368
     6831Depreciation and value adjustments to factories368
     6832Depreciation and value adjustments to workshops and ateliers368
     6833Depreciation and value adjustments to warehouses368
     6834Depreciation and value adjustments to exhibition and sales buildings368
     6835Depreciation and value adjustments to office and administration buildings368
     6836Depreciation and value adjustments to residential buildings368
     6837Depreciation and value adjustments to undeveloped land368
     6840Depreciation and value adjustments to patents, know-how and recipes368
     6841Depreciation and value adjustments to brands, samples, models and plans368
     6842Depreciation and value adjustments to licences, concessions, rights of use and company rights368
     6843Depreciation and value adjustments to copyrights, publishing rights and contractual rights368
     6845Depreciation and value adjustments to development368
     6847Depreciation and value adjustments to goodwill368
     6849Depreciation and value adjustments to other intangible assets368
    68 Depreciation and value adjustments to fixed assets positions 6
     6900Bank interest fees369
     6901Loan interest fees369
     6902Mortgage interest fees369
     6903Default interest fees369
     6904Interest fees from advance payments received369
     6905Interest fees from financial leasing369
     6920Person involved A interest fees369
     6921Member of the Board of Directors A interest fees369
     6922Member of Executive Board A interest fees369
     6923Group company A interest fees369
     6924Close person A interest fees369
     6930Pension funds loans interest fees369
     6940Bank charges369
     6941Custody fees369
     6942Exchange losses on short-term assets listed on the stock exchange369
     6943Exchange losses on financial assets369
     6944Exchange losses on interest-bearing debts369
     6945Granted customer accounts 369
     6946Exchange loss on cryptocurrencies 369
     6947Factoring fee369
     6949Currency losses369
     6950Revenues from bank deposits369
     6951Revenues from short-term financial investments369
     6952Revenues from short-term securities369
     6953Revenues from other short-term assets369
     6960Revenues from fixed assets securities369
     6961Revenues from other financial assets369
     6962Revenues from participations369
     6963Revenues from long-term receivables369
     6980Revenues from person involved A369
     6981Revenues from member of the Board of Directors A369
     6982Revenues from member of Executive Board A369
     6983Revenues from group company A369
     6984Revenues from close person A369
     6990Default interest income, remuneration interest369
     6991Revenue from advance payments to suppliers369
     6992Exchange gains on short-term assets listed on the stock exchange369
     6993Exchange gains on financial assets369
     6995Discounts received from suppliers369
     6996Exchange gain on cryptocurrencies 369
     6999Currency gains369
    69 Financial expenses and revenues 6
    6 Other operating expenses, depreciation, value adjustments and financial results 02
     7000Gross profits370
     7009Decrease in revenues370
     7010Material costs370
     7011Personnel expenses370
     7012Facility expenses370
     7013Maintenance, repairs, replacements, leasing expenses370
     7014Vehicle and transport expenses370
     7015Property insurance, charges, fees, permits370
     7016Energy and disposal costs370
     7017Administrative and IT expenses370
     7018Advertising expenses370
     7019Other expenses370
    70 Result from ancillary activities 7
     7502Rental income from commercial premises375
     7503Rental income from flats375
     7504Rental income from garages375
     7505Opted rental income 375
     7508Share of heating, lighting375
     7509Other real estate income375
     7510Mortgage interest fees375
     7511Real estate maintenance375
     7512Charges, fees, property taxes375
     7513Insurance premiums375
     7514Water, waste water375
     7515Waste, disposal375
     7516Administrative expenses375
     7517Heating, lighting, water375
     7518Depreciation and value adjustment375
     7519Other real estate expenses375
    75 Result from operational real estate 7
    7 Ancillary operating result 02
     8000Non-operating costs380
     8100Non-operating revenues380
    80 Non-operating costs and revenues 8
     8500Extraordinary provisions385
     8501Extraordinary depreciation and value adjustment385
     8503Extraordinary currency losses385
     8504Extraordinary losses on disposal of fixed assets385
     8505Extraordinary losses on receivables385
     8506Inconvenience compensation payments385
     8510Dissolution of reserves385
     8511Dissolution of provisions no longer required 385
     8513Extraordinary currency gains385
     8514Extraordinary gains on disposal of fixed assets385
     8515Subsidies and other non-payments received with input tax reduction385
     8516Donations and other non-payments received without input tax reduction385
     8517Inconvenience compensation received385
     8600Non-recurring expenses385
     8610Non-recurring revenues385
     8704Creation of employer contribution reserve385
     8709Other expenses unrelated to the period385
     8710Revenues from insurance services or indemnity payments385
     8711Revenues from refunds385
     8712Revenues from reimbursements 385
     8714Dissolution of employer contribution reserve 385
     8719Other revenues unrelated to the period385
    85 Extraordinary, non-recurring or unrelated to the period expenses and revenues 8
     8900Taxes on profits389
     8901Capital taxes389
     8902Direct taxes unrelated to the period389
     8900(2)Cantonal and municipal taxes389
     8901(2)Direct federal taxes389
    89 Direct taxes 8
    8 Non-operating, extraordinary, non-recurring or unrelated to the period result 02
     9200Profit or loss for the year39
    9 Closure 02
    02 Loss(+)/Profit(-) from income statement 297
    00 Difference should be = 0 (empty cell)  




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