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Mapping Definition in the Context of the XBRL File
Mapping is an association process that occurs between the reference chart of operating accounts and the corresponding XBRL concepts.
XBRL concepts are the individual information items that define an account, such as "Equity" grouping all the accounts corresponding to that item, such as shareholders' equity, capital reserves, premiums, etc.
The account mapping reference in the XBRL file is the Swiss chart of accounts for SMEs. Therefore, any association made through the accounts used in operational accounting will reference the Swiss chart of accounts for SMEs.
The mapping is in development and is not final.
If you find any inaccuracies, missing mappings, or have suggestions, we would appreciate your feedback. Your contribution will help improve the quality and completeness of the XBRL mapping.
Mapping process
The XBRL extension includes a standard mapping between the accounting operating accounts and groups in the Swiss chart of accounts for SMEs (Swiss chart of accounts for SMEs) and the corresponding XBRL concepts.
The XBRL file export process occurs through mapping, in which each accounting element is associated with the element of the selected taxonomy.
The accounts and groups defined in the Swiss chart of accounts for SMEs are associated with one or more XBRL tags.
If your operational chart of accounts differs from the Swiss chart of accounts for SMEs, the extension allows you to add an "SME Account" column to the account table.
To allow for customization of the mapping, you can also use the "SME Accounts" column to associate the account with the SME chart of accounts, ensuring correct mapping in the XBRL application.
The tables below list the concepts used in the XBRL extension.
The account and group number ranges refer to the Swiss chart of accounts for SMEs.
Mapping Table SME Accounts with Xbrl concepts
Version 20260610 / XBRLCH 2025-05-31
| Group | From Account | To Account | XBRL Tag Debit XBRL Tag Credit (if different) | Reverse Sign | Description |
| 1 | ct:Assets | No | Total assets | ||
| 10 | ct:CurrentAssets | No | Current assets | ||
| 100 | 1000 | 1051 | ct:CashAndCashEquivalents ct:ShorttermInterestBearingLiabilities | No | Cash and cash equivalents |
| 106 | 1060 | 1079 | ct:CurrentAssetsWithMarketprice ct:ShorttermInterestBearingLiabilities | No | Short-term assets listed on the stock exchange |
| 109 | 1090 | 1099 | ct:OtherReceivablesByThirdParties ct:OtherShorttermLiabilitiesToThirdParties | No | Transfer accounts |
| 110 | ct:TradeReceivables ct:TradePayables | No | Receivables from deliveries and services | ||
| 110 | 1100 | 1109 | ct:TradeReceivablesByThirdParties ct:TradePayablesToThirdParties | No | Receivables from deliveries and services from third parties |
| 110 | 1110 | 1119 | ct:TradeReceivablesByParticipations ct:TradePayablesToParticipations | No | Receivables from deliveries and services from participations |
| 110 | 1120 | 1129 | ct:TradeReceivablesByShareholdersAndGoverningBody ct:TradePayablesToShareholdersAndGoverningBody | No | Receivables from deliveries and services from related parties and governing bodies |
| 114 | 1140 | 1199 | ct:OtherReceivablesByThirdParties ct:OtherShorttermLiabilitiesToThirdParties | No | Other short-term receivables |
| 120 | 1200 | 1289 | ct:InventoryAndUnbilledServices | No | Inventories and non-invoiced services |
| 130 | 1300 | 1303 | ct:AccruedIncomeAndPrepaidExpenses | No | Accrued income and prepaid expenses |
| 14 | ct:NoncurrentAssets | No | Fixed assets | ||
| 140 | 1400 | 1470 | ct:FinancialAssets | No | Financial assets |
| 148 | 1480 | 1489 | ct:Participations | No | Participations |
| 150 | 1500 | 1599 | ct:MobileTangibleFixedAssets | No | Movable tangible assets |
| 160 | 1600 | 1689 | ct:LandAndBuildings | No | Fixed tangible assets |
| 170 | 1700 | 1799 | ct:IntangibleAssets | No | Intangible assets |
| 180 | 1850 | 1851 | ct:NonPaidInCapital | No | Unpaid share capital or foundation capital |
| 2 | ct:EquityAndLiabilities | Yes | Total liabilities | ||
| 20 | ct:CurrentLiabilities | Yes | Short-term third party capital | ||
| 200 | 2000 | 2068 | ct:TradePayables | Yes | Accounts payable |
| 210 | 2100 | 2170 | ct:ShorttermInterestBearingLiabilities | Yes | Short-term interest-bearing debts |
| 220 | 2200 | 2279 | ct:OtherShorttermLiabilities | Yes | Other short-term debts |
| 230 | 2300 | 2303 | ct:DeferredIncomeAndAccruedExpenses | Yes | Accruals and deferred income |
| 233 | 2330 | 2391 | ct:ShortTermProvisions | Yes | Short-term provisions |
| 24 | ct:LongtermLiabilities | Yes | Long-term third party capital | ||
| 240 | 2400 | 2491 | ct:LongtermInterestBearingLiabilities | Yes | Long-term interest-bearing debts |
| 250 | 2500 | 2570 | ct:OtherLongtermLiabilities | Yes | Other long-term debts |
| 260 | 2630 | 2695 | ct:LongtermProvisions | Yes | Long-term provisions and similar statutory positions |
| 28 | ct:Equity | Yes | Equity | ||
| 280 | 2800 | 2810 | ct:TiedCapitalFreeFundsAssociationsFoundations | Yes | Nominal capital or capital of the foundation |
| 290 | 2900 | 2985 | ct:RetainedEarningsAccumulatedLosses | Yes | Reserves and profit or loss carried forward |
| 2900 | 2903 | ct:FiscallyRecognisedCapitalReserves | Yes | Fiscally recognisedcapital reserves | |
| 294 | 2940 | ct:RevaluationReserve | Yes | Revaluation reserve | |
| 295 | 2950 | ct:StatutoryProfitReserves | Yes | Statutory profit reserves | |
| 296 | 2960 | 2961 | ct:VoluntaryProfitReserves | Yes | Voluntary profit reserves |
| 297 | 2970 | ct:ProfitOrLossCarriedForward | Yes | Profit or loss carried forward | |
| 2979 | ct:ProfitOrLoss | Yes | Annual profit or loss | ||
| 3 | ct:OperatingIncome | Yes | Net revenues from supplies and services | ||
| 30 | 3000 | 3097 | ct:ProductionRevenues | Yes | Manufactured products revenues |
| 32 | 3200 | 3297 | ct:TradingRevenues | Yes | Revenues from resale of goods |
| 34 | 3400 | 3497 | ct:ServiceRevenues | Yes | Revenues from provided services |
| 36 | 3600 | 3691 | ct:OtherOperatingRevenues | Yes | Other revenues from deliveries and services |
| 37 | 3700 | 3790 | ct:SelfPerformedServices | Yes | Own contributions and own consumption |
| 38 | 3800 | 3809 | ct:RevenueReductions | Yes | Decrease in revenues |
| 39 | 3900 | 3940 | ct:ChangesInventoriesUnfinishedFinishedGoodsAndUnbilledServices | Yes | Changes in inventories of semi-finished products, finished products and value of non-invoiced services |
| 4 | ct:ExpenseForMaterialsGoodsAndServices | No | Costs for material, goods, services and energy | ||
| 40 | 4000 | 4096 | ct:ProductionMaterialExpense | No | Material costs |
| 42 | 4200 | 4296 | ct:TradingGoodsExpense | No | Costs of goods for resale |
| 44 | 4400 | 4496 | ct:ExpensesForPurchasedServices | No | Expenses for purchased services |
| 45 | 4500 | 4540 | ct:EnergyExpenseForProduction | No | Energy consumption for production |
| 46 | 4600 | 4660 | ct:ExpenseForMaterialsGoodsAndServices | No | Other costs of materials, goods for resale and services |
| 47 | 4700 | 4702 | ct:OtherDirectExpenses | No | Direct purchasing expenses |
| 48 | 4800 | 4886 | ct:ChangesInventoriesUnfinishedFinishedGoodsAndUnbilledServices | No | Changes in inventories, material and goods losses |
| 49 | 4900 | 4906 | ct:ExpenseForMaterialsGoodsAndServices | No | Purchase price reductions |
| 5 | 5000 | 5690 | ct:PersonnelExpense | No | Personnel expenses |
| 57 | 5700 | 5790 | ct:SocialSecurityExpense | No | Social insurance expenses |
| 58 | 5800 | 5890 | ct:OtherEmployeeExpensesTotal | No | Other personnel expenses |
| 59 | 5900 | 5901 | ct:CompensationFromThirdParties | No | Benefits from third parties |
| 6 | ct:OtherOperatingExpense | No | Other operating expenses, depreciation, value adjustments and financial results | ||
| 60 | 6000 | 6090 | ct:RentalExpense | No | Facility expenses |
| 61 | 6100 | 6145 | ct:RepairsMaintenanceEnhancementsOrLeasing | No | Maintenance, repairs, replacements (MRR): leasing of movable tangible assets |
| 62 | 6200 | 6282 | ct:VehicleExpenses | No | Vehicle and transport expenses |
| 63 | 6300 | 6371 | ct:InsuranceContributionFeeApprovalExpenses | No | Property insurance, charges, fees, permits |
| 64 | 6400 | 6462 | ct:EnergyAndDisposalExpense | No | Energy and disposal costs |
| 65 | 6500 | 6590 | ct:AdministrativeAndITExpense | No | Administrative and IT expenses |
| 66 | 6600 | 6690 | ct:AdvertisingExpense | No | Advertising expenses |
| 67 | 6700 | 6791 | ct:AllOtherOperatingExpense | No | Other operating expenses |
| 68 | 6800 | 6849 | ct:DepreciationAndValueAdjustmentFixedAssets | No | Depreciation and value adjustments to fixed assets positions |
| 69 | 6900 | 6999 | ct:FinanceExpenseIncome | No | Financial expenses and revenues |
| 7 | ct:OtherOperatingIncome ct:OtherOperatingExpense | Yes | Ancillary operating result | ||
| 70 | 7000 | 7019 | ct:AuxiliaryOperationsAndOperationalPropertiesIncomeAndRevenue | No | Result from ancillary activities |
| 75 | 7500 | 7519 | ct:OtherOperatingIncome ct:OtherOperatingExpense | Yes | Result from operational real estate |
| 8 | ct:NonOperatingExpenseAndIncome | No | Non-operating, extraordinary, non-recurring or unrelated to the period result | ||
| 80 | 8000 | 8100 | ct:NonOperatingExpenseAndIncome | No | Non-operating costs and revenues |
| 85 | 8500 | 8719 | ct:ExtraordinaryExpensesAndIncome | No | Extraordinary, non-recurring or unrelated to the period expenses and revenues |
| 89 | 8900 | 8901 | ct:DirectTaxes | No | Direct taxes |
| 9 | ct:AllocationOfProfits | No | Closure | ||
| 92 | ct:AllocationOfProfits | No | Allocation of profits | ||
| 9200 | ct:AllocationOfProfits | No | Profit or loss for the year |