This document is Work in Progress

Introduction

An XBRL CH report represents the financial statements and tax-related information of Swiss entity as structured, machine-readable data.

In a traditional financial statement, amounts are primarily presented for people to read. In an XBRL CH report, each reported amount is also associated with a standardised concept and with information such as the reporting entity, reporting period and currency.

This common structure enables software applications and receiving authorities to process the information more consistently, perform certain automated checks and reduce the need to re-enter the same data manually.

In Banana Accounting, the accounts in the operational chart of accounts are mapped to the corresponding XBRL CH taxonomy concepts. The  XBRL Report Switzerland (eBilanz) [TEST] extension then uses this mapping to prepare, review and generate the XBRL CH report.

On this page

This page explains the fundamental concepts behind XBRL:

• What XBRL is and how an XBRL taxonomy differs from an XBRL report.
• The purpose and scope of the XBRL CH Taxonomy.
• The entities and reporting components covered by the taxonomy.
• How Banana Accounting map accounting data and generates an XBRL CH report.

The page provides a conceptual overview. 

Detailed instruction for configuring and using the extension are available in the XBRL Report Switzerland (eBilanz) [TEST].

NOTE

• XBRL CH is currently in a pilot phase and is not yet production-ready standard. 
• As a result, the extension offered by Banana Accounting is also currently available in test version only.

DISCLAIMER

• This page describes concepts defined by the XBRL CH taxonomy and Swiss legislation, for informational purposes only.
• Banana Accounting provides a technical tool for mapping and generating the XBRL CH file according to the standard, but does not provide tax advice. 
• For an assessment of your specific tax situation, please consult a tax advisor or fiduciary.

Understanding XBRL

XBRL stands for eXtensible Business Reporting Language and this is the global standard for digital business and financial reporting. 

It is the representation standard used to codify accounting data.

XBRL does not define accounting or tax rules.

It provides the technical language used to represent reporting data, while an XBRL taxonomy defines the concepts and rules applicable to a specific reporting domain.

XBRL taxonomy and XBRL report

An XBRL taxonomy defines what can be reported in a specific reporting domain.

It contains:

• The concepts that can or must be reported.
• Their labels and relationships.
• Presentation and calculation structures.
• References and validation rules.

An XBRL report, historically called an instance document, contains the facts reported by a specific entity. 

Each fact is associated with a concept defined by the applicable taxonomy and with contextual information such as:

• A taxonomy concept.
• The reporting entity.
• A reporting date or period.
• A unit of measurement, such as the reporting currency.

In simple terms, the taxonomy defines the reporting model, while the XBRL report contains the entity's actual data.

The XBRL standard is maintained by XBRL International, a global non-profit organization that operates in the public interest.

The XBRL CH taxonomy

State of Development of the XBRL CH Taxonomy

The CH Taxonomy 2025, version 1.0, has been published.

The availability of electronic filing depends on implementation by the competent authorities.

The  XBRL Report Switzerland (eBilanz) [TEST] is currently available for testing and is not intended for production use or official filing.

Purpose and scope

The XBRL CH taxonomy provides a standardised framework for:

• Representing Swiss financial statements and tax-related information in a structured machine-readable format. 

Its purpose is to facilitate:

• The preparation.
• Processing.
• Analysis.
• Electronic transmission of financial and tax-related information for legal entities. 

It is not intended for individual tax returns.

The CH Taxonomy 2025 was developed by XBRL Switzerland in collaboration with the Swiss Tax Conference. 

Its financial reporting concepts are based on the Swiss Code of Obligations and practical reporting needs, while additional concepts support the reporting needs of cantonal tax authorities.

Users

XBRL CH reports can be prepared, processed and analysed by different stakeholders:

Entities covered

This taxonomy is applicable to:

• Stock companies (AG).
• Limited liability companies (GmbH).
• Cooperatives.
• Associations and foundations subject to accounting requirements under the Swiss Code of Obligations.

The reporting components and taxonomy concepts applicable to a specific entity depend on:

• Its legal form.
• Reporting obligations.
• Individual circumstances.

Report components

• The financial components are based on the Swiss Code of Obligations. 
• Some concepts also cover the reporting need of cantonal tax authorities. 

The components actually required depend on the reporting entity and the applicable legal requirements - not every entity needs to complete all of them.

Statement of Financial Position

The Statement of Financial Position, also known as the balance sheet, presents the entity's financial position at the end of the reporting period.

It reports:

• Assets: representing the entity's economic resources.
• Liabilities: representing its obligations to third parties.
• Equity: representing the residual amount after deducting liabilities from assets.

In the XBRL CH taxonomy, each line item is identified by a standard concept and associated with:

• The reporting entity.
• The reporting date.
• The relevant currency.

Statement of Income

The Statement of Income, also known as the income statement or profit and loss statement, presents the entity's income and expenses for the reporting period and the resulting net profit or loss.

Each amount is mapped to a standardised concept and associated with the reporting entity, the relevant reporting period and the reporting currency.

The taxonomy organises income and expense items within:

• A defined hierarchy.
• Uses calculation rules to validate certain subtotals.
• Resulting profit or loss.

Statement of Cash Flows

The Statement of Cash Flows shows how the company's liquidity changed over the period, distinguishing between three sources:

1. Operating activities.
2. Investing activities.
3. Financing activities.

The sum of these three flows explains the change from the opening to the closing cash balance.

XBRL CH uses the indirect method:

• Cash flow from operating activities is calculated starting from the profit for the period, adjusted for non-cash items (depreciation, provisions, changes in receivables and payables).

Allocation of Profits

XBRL CH provides a standard Swiss model for the allocation of net profit:

• Describing how the result for the period is distributed between legal reserves.
• Statutory reserves and dividends down to the resulting retained earnings carried forward.

Summary table

Allocation of Reserves

XBRL CH provides for the reporting of capital contribution reserves. The model follow the movements in capital contribution reserves over the period, from the opening balance through any distributions, to the closing balance.

Notes to Financial Statements

Notes to the financial statements are supplementary:

• Descriptive disclosures that complement the balance sheet and income statement.
• Providing further detail on the company's economic, financial and tax situation.

Their content is defined by Art. 959c of the Swiss Code of Obligations.

Some disclosures are mandatory for all entities, while others apply only under specific conditions (e.g. company size, legal form, reporting currency).

Global Common Document

The Global Common Document collects the identification and administrative data the tax authority needs to recognize:

• The company.
• The transmitted document.
• The reporting period.

It also includes certain information specifically required for tax purposes.

Summary table

Mapping accounting data to XBRL CH concepts

The XBRL CH taxonomy organises reporting information through standardised concepts. 

These concepts are not accounting accounts, and the taxonomy is not a chart of accounts.

To prepare an XBRL CH report, each relevant account, or group of accounts, in the entity’s operational chart of accounts must be mapped to the corresponding XBRL CH taxonomy concept.

The taxonomy concepts include references to the Swiss SME chart of accounts. 

These references support the mapping process, but they do not replace an entity-specific assessment. 

The selected concept must correctly represent the accounting content of the mapped account.

In Banana Accounting, the mapping is configured through the XBRL Mapping Reference field. 

The XBRL Report Switzerland extension uses this mapping to assign the accounting balances to the appropriate concepts and reporting components.

Validation and limitations

XBRL validation can verify the technical structure of the report and certain relationships defined by the taxonomy, including specified calculation relationships and required information.

A technically valid XBRL report does not, hower, guarantee:

• The accuracy of the underlying accounting record.
• The appropriateness of the mapping between accounts and taxonomy concepts.
• The completeness of the reported information.
• Compliance with accounting or tax requirements.
• Acceptance of the report by the competent authority.

The reporting entity remains responsible for the accuracy and completeness of the submitted information.

Banana Accounting provides a technical tool for mapping, reviewing and generating the XBRL CH report, it does not provide accounting or tax advice.

Extension: XBRL Report Switzerland (eBilanz) [TEST]

The XBRL Report Switzerland (eBilanz) [TEST] extension uses the accounting data and XBRL Mapping Reference configured in Banana Accounting to prepare an XBRL CH report.

Whit the extension, users can:

• Map the accounts in their operational chart of accounts to the corresponding XBRL CH taxonomy concepts;
• Prepare and review the applicable reporting components;
  generate an XBRL CH report, also known as an instance document;
• Identify certain structural, calculation or missing-data issues before generating the final report.

The extension is currently available for testing and is not intended for production use or official filing.