XBRL Report Switzerland (eBilanz) [TEST]

This document is Work in Progress

Introduction

This document covers the following topics:

• Prerequisites.
• Extension status.
• Supported legal forms.
• Current workflow for creating the XBRL CH file.
• Phase A - How to map the chart of accounts to the XBRL CH chart of accounts.
• Phase B - How to create the instance of XBRL CH file.

Prerequisites

Download and install Banana Accounting+ Dev Channel (Version 10.2.10 or later).

Extension status

• This extension is currently in test.
• This is not intended for production use and means some details may change without notice.
• Taxonomy supported: last version of 31.05.2025.
• Version of Extension 1.0.
• Type of accounting supported:
  • Double  entry without VAT and without foreign currencies.
  • Double  entry with VAT.
  • Double  entry with foreign currencies.
  • Double  entry with VAT and foreign currencies.

Installing and using the extension

• Install the [DEV] Schweizer eBilanz (XBRL) extension. 
• Visit the Extensions Management documentation to learn how to install the extension.
• Once installed, the extension will be visible in the Extensions menu where it can be run.
• To learn more about the context of XBRL CH.

Supported legal forms

The legal forms currently supported by this extension are: 

• Company limited by shares.
• The Limited Liability Company.
• Associations.
• Foundations.

Workflow for creating the XBRL CH file

• The main purpose of the extension is to import accounting data and tax-relevant information from the year-end accounting document prepared for the tax return of the supported legal entity.
• It then builds a complete mapping between the operating accounts in that document and the accounts required by the XBRL CH standard.
• Once this mapping has been reviewd and verified, the file can be created.
• The XBRL CH account references are those used in the Swiss SME chart of accounts.

Phase A - Account mapping

To perform the account mapping, follow these steps:

1. Open the accounting document with the year-end closed accounts.
   1. Making sure the company's registration details have been entered and that the accounting period matches the one currently supported by the XBRL CH file (currently, 2025 accounting data).

2. Go to the "Extensions" menu, select "[DEV] Swiss Electronic Balance Sheet XBRL", the click "[DEV] 1. Account Mapping...".

• This process processes the operating accounts in the open document, identifying those linked to the SME chart of accounts, so they can be matched to the chart of accounts required by the XBRL CH standard.

3. The "Swiss eBalance Mapping" dialog opens, showing a table with the operating chart of accounts and the proposed matches to the XBRL chart of accounts.

• In this dialog you need to verify that the mapping between the operating accounts and the XBRL CH accounts is correct.
• You can see 6 columns that are:
  • Account: is your number of operating account.
  • Description: A text to indicate the name of the account.
  • SME Ref.: If your account is not mapped, you can select this line and select your SME reference to be able to associate it with an SME account that references the XBRL CH accounts. If you want to change the association that has been made with your operating account and the XBRL one, you can also change it if it is mapped to the SME one.
  • XBRL Debit: This value is defined by taxonomy of XBRL CH. This XBRL element to map the account/group to when its balance is Debit.
  • XBRL Credit: This value is defined by taxonomy of XBRL CH. This XBRL element to map the account/group to when its balance is in Credit.
  • XBRL Status: indicates whether the operating account of the row has been mapped with that of the XBRL. In this case the value can assume two states: mapped or unmapped.
• Operating accounts that the extension cannot automatically match to an XBRL account will show the status "unmapped".

4. Make any necessary corrections to the unmapped accounts. 

• Any accounts that remain unmapped will be flagged as an error in the XBRL CH file.

Phase B - Creating instance XBRL CH file

Once the mapping between the operating accounts and the XBRL accounts ha been validated, you can proceed to create the file. To do so:

1. Open the menu for the document on which the mapping was performed.
2. Select "[DEV] Swiss Electronic Balance Sheet XBRL" → "2. [DEV] Create Electronic Balance Sheet.".
3. The Swiss eBalance Report dialog opens four sections.
   1. General.
   2. Company information.
   3. Allocation of profits.
   4. Notes.

General

This section shows:

• The taxonomy version used to export the accounting data in XBRL format.
• The accounting reference period which is must match the fiscal year of the document.

It also asks which output type to generate. Two options are avaible:

• Print preview.
• XML file.

If "Print preview" is selected, you can also include:

• Verification reports by checking the "Include verification reports" option. 
• These let you review any accounting errors or unmatched XBRL account associations.

If XML file is selected instead, the system asks you to choose a save location and saves the file: 

• This will be the final file to be sent. 
• By default, the file isn't automatically displayed after saving; selecting the "Automatically open XML file" option will open the file as soon as the saving process is complete.

Company information

Company data is partly retrived automatically from the accounting document's information - specifically, the data entered via the main menu:

• File→File Properties (basic data)→Accounting and Address. 

In particular, the following data is retrieved:

• Company name.
• Address.
• City/Town.
• Postal code.
• Country.
• Currency.

UID

• The UID number must be entered manually by the user. 
• The UID number is a unique identifier assigned to every active company, in the standard format CHE-XXX.XXX.XXX.
• This consisting of nine digits preceded by the country prefix.
• For further details, please refer to the official page of Swiss Confederation - Federal Statistical Office: Enterprise Identification Number UID.
• To verify your UID number, you can consult official page of Swiss Confederation - Federal Statistical Office: UID register.

Legal forms

• A field for the company's legal form is also included, to be selected manually from a drop-down menu. 
• Unlike the other company data, this field is not retrieved automatically from the accounting document.
• It must select the legal form matching their company from those currently supported by the XBRL CH standard (Company limited by shares, The Limited Liability Company, Associations,Foundations).

Allocation of profits

This section allows you to set the allocation of profit across:

1. Legal reserves.
2. Optional reserves.
3. Dividends.
4. Other allocations.

The allocation can be entered either as an absolute amount, i.e. a specific figure, or as a percentage of profit to be assigned to each individual item.

This section also shows the profit carried forward at the beginning and end of the fiscal year, the profit available for allocation, and the resulting amount of profit remaining after entering the allocation amounts or percentages.

Entering the profit allocation does not automatically generate an accounting entry to validate it. This means that, after entering the allocations, the corresponding accounting entries must be recorded manually in the document to reflect the decided profit distribution. 

If the profit allocation has already been decided beforehand and the relevant accounting entries have already been recorded, then in this section you will need to verify that values entered exactly match those already recorded in the accounts.

Notes to Statement of Financial Position

To manage the notes, reference is made to the content of the Documents table. 

The Documents table must be created within the accounting document. 

Once created, the Documents table can no longer be deleted.

To add it, go to the main menu:

• Tools → Add/Remove Functionalities...
• Then select Add Document Table

A new documents table is then created.

The table consists of three columns:

1. Id.
2. Description.
3. Attachments.

Id

• the name of attached document. The Id is free text, but should be unique within the table.
• For clarity, it is recommended to adopt an identifying prefix (for example attachment_) for attachments related to the XBRL eletronic balance sheet. However this is simply a suggested convention for explanatory purposes, not a binding rule recognized or automatically interpreted by the Banana.

Description

• describes the content of the document (what the document represents).

Attachaments

Contains the actual content of the attachment.

To insert an attachament:

• It must click on the corresponding cell under the Attachaments column and set the cell format to text/html.
• Once this setting is confirmed, the content of the attachment can be edited directly within that cell.
• To insert an attachment, click the corresponding cell in the "Attachments" column and set the cell format to "text/html." 
• Once this setting is confirmed, the attachment's content can be edited directly by clicking the button inside the cell that allows you to type within the attachment editing dialog.