XBRL CH report

This document is Work in Progress

Definition of XBRL

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

It is the representation standard used to codify accounting data. 

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:

• The reporting entity.
• Reporting period.
• Unit of measurement.

The taxonomy defines the applicable reporting model, including the available concepts, labels, relationships, presentation structures, calculation rules, references and validation constraints.

A taxonomy defines the reporting model for a specific domain, including:

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

It was developed by XBRL International, a global non-profit organization that operates in the public interest with the goal of improving:

• Accountability.
• Transparency of corporate performance globally.
• Providing an open standard for data exchange for corporate reporting.

The XBRL CH

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

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.

State of Development of the XBRL CH Taxonomy

Swiss XBRL is a recent standard. 

The first version was published in 2025.

It is currently in a pilot phase and is not yet in production.

The XBRL CH Association and the Swiss Tax Conference developed the taxonomy, defining a standard for the presentation of balance sheets and annual financial statements for Swiss companies.

The taxonomy of XBRL CH, is based on the Swiss Code of Obligations and practical needs.

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

In Banana Accounting, the accounts in the entity’s operational chart of accounts are mapped to the corresponding XBRL CH taxonomy concepts through the XBRL Mapping Reference field.

The mapping between the chart of accounts and the XBRL chart of accounts was based on the chart of accounts for SMEs and is under development.

Legal forms 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.

Users

Companies
- To digitize operational accounting and financial data structured according to the XBRL CH taxonomy.

Fiduciaries
- To manage the financial statements of multiple clients in a more standardized manner.

Receiving authorities/entities
- To achieve greater consistency and standardisation of accounting and financial data.

Auditors and consultants
- To perform financial analyses more efficiently, having a uniform basis.

Content

The content of the XBRL CH file corresponds to the following documents:
- General and tax-relevant data (Global common document).
- Statement of Financial Position.
- Statement of Income.
- Statement of Cash Flows.
- Notes to Statement of Financial Position.
- Allocation of Profits.
- Allocation of Reserves.

These components are designed to support financial and tax reporting by Swiss SMEs.

The financial statement component are based on the requirements of the Swiss Code of Obligations, while the taxonomy also includes concepts relevant to the reporting needs of cantonal tax authorities.

The components actually reported depend on the reporting entity and applicable legal and reporting requirements.

Global common document

This data allows the tax authority receiving the XBRL file to identify:

• The company.
• The company's fiscal period.
• The currency used for tax returns.

Specifically, the following information is required:

• Reporting period (corresponding to the tax period of the declaration).
• Company information (name, address, city, zip code, legal form).
• Identification information (UID number).
• Currency.

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 interest attributable to the entity's owners.

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

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

Statement of Income

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

In the XBRL CH taxonomy, it is identified as "200 - Stament of Income".

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.

Extension: XBRL Report Switzerland (eBilanz) [TEST]

With the XBRL Report Switzerland (eBilanz) [TEST] extension offered in Banana Accounting, you can:

• Map the operating chart of accounts to the XBRL file.
• Create an instance of the XBRL file.

The Banana Accounting extension is currently available for testing and is not intended for production use.