XBRL Mapping Reference

Mapping between the Chart of Accounts and XBRL Concepts

Definition of mapping

Mapping is the process of associating the accounts used in the accounting file with corresponding concepts in the XBRL CH Taxonomy.

An XBRL concept represents a specific financial statement item, such as:

• Assets.
• Cash and cash equivalents.
• Trade receivables.
• Equity.
• Revenue.
• Personnel expenses.

Each concept has a unique tag, such as:

ct:Asset

ct:CashAndCashEquivalents

ct:Equity

Mapping therefore makes it possible to convert account balances into structured data for inclusion in the XBRL file.

Reference Chart of Accounts

The mapping used by the extension is based on the Swiss SME chart of accounts.

This chart of accounts is organised into several levels:

• Operating accounts, such as: 1000 - Cash on hand.
• Account groups, such as: 100 - Cash and cash equivalents.
• Main financial statement groups, such as: 1 - Total assets.

The account numbers, groups, and ranges in the mapping table refer to this chart of accounts.

Mapping process

When creating the XBRL file, the extension performs the following steps:

1. It identifies the account used in the accounting file.
2. It determines the corresponding account or group in the Swiss SME chart of accounts.
3. It applies the mapping rule definition or that account number or range.
4. It associates the balance with the corresponding XBRL CH taxonomy concept.
5. It includes the resulting value in the XBRL file.

For example, accounts from 1000 to 1051 belong to group 100 - cash and cash equivalents and are mapped to:

ct:CashAndCashEquivalents

Custom Chart of Accounts

A company's operating chart of accounts may differ from the the Swiss SME chart of accounts.

In this case, the extension allows you to add the SME Account column to the Account table. For each operating account, this column specifies the corresponding account in the Swiss SME chart of accounts.

The mapping process is then:

1. Company operating account.
2. SME account specified in the SME Account column.
3. XBRL concept defined in the mapping table.

This makes it possible to use a customised chart of accounts without changing the standard mapping rules.

Mapping base on the Account Balance

An account may require different XBRL concepts depending on the nature of its balance.

The mapping table can therefore specify:

• An XBRL tag for a debit balance.
• An alternative XBRL tag for a credit balance.
• Whether the sign of the amount must be reversed.

For example, an account normally used for an asset may have a credit balance. In this case, the mapping can associate the amount with a liability concept.

How to read the mapping table

The mapping table contains the following fields:

• Group: technical identifier of the mapping rule.
• From Account: first account included in the range.
• To Account: last account included in the range.
• XBRL Tag Debit: XBRL concept used for a debit balance.
• XBRL Tag Credit (if different): alternative concept used for a credit balance. If this field is empty, the concept specified under XBRL Tag Debit is used.
• Reverse Sign: indicates whether the sign of the amount must be reversed during export.
• Description: English description of the mapped item.

Group identifiers

The value in the Group column is a technical identifier and must not be confused with an account number.

For example:

When the same group requires multiple mapping rules, additional identifiers are used to distinguish different account ranges or mapping destinations.

Mapping status

The mapping is under development and is not yet final.

The mapping rules may be updated following changes to the XBRL CH taxonomy, the extension, or the reference chart of accounts.

Reports of missing mappings, incorrect associations, or possible improvements help increase the completeness and reliability of the export process.

Mapping Table SME Accounts with Xbrl concepts

Version 20260610 / XBRLCH 2025-05-31