| 6600 | PME | Advertising costs | Charges publicitaires | Charges | | |
| 6600 | GENERAL | Advertising costs | Charges publicitaires | Charges | | |
| 6620 | GENERAL | Samples and promotional gifts | Echantillons et cadeaux publicitaires | Charges | | |
| 6620 | PME | Samples and promotional gifts | Echantillons et cadeaux publicitaires | Charges | | |
| 6620 | SWISSGAAP | Samples and promotional gifts | Echantillons et cadeaux publicitaires | Charges | | |
| 6640 | PME | Trade fairs and exhibitions | Foires et expositions | Charges | | |
| 6640 | SWISSGAAP | Trade fairs and exhibitions | Foires et expositions | Charges | | |
| 6640 | GENERAL | Trade fairs and exhibitions | Foires et expositions | Charges | | |
| 67 | GENERAL | Other operating expenses | Autres charges dexploitation | Charges | | |
| 67 | SWISSGAAP | Other operating expenses | Autres charges dexploitation | Charges | | |
| 67 | PME | Other operating expenses | Autres charges dexploitation | Charges | | |
| 6700 | GENERAL | Miscellaneous operating expenses | Autres charges dexploitation diverses | Charges | | |
| 6700 | SWISSGAAP | Miscellaneous operating expenses | Autres charges dexploitation diverses | Charges | | |
| 6700 | PME | Miscellaneous operating expenses | Autres charges dexploitation diverses | Charges | | |
| 68 | GENERAL | Depreciation and impairments | Amortissements et corrections de valeur | Charges | | |
| 68 | SWISSGAAP | Depreciation and impairments | Amortissements et corrections de valeur | Charges | | |
| 68 | PME | Depreciation and impairments | Amortissements et corrections de valeur | Charges | | |
| 6800 | PME | Depreciation of tangible assets | Amortissements des immobilisations corporelles | Charges | | |
| 6800 | GENERAL | Depreciation of tangible assets | Amortissements des immobilisations corporelles | Charges | | |
| 6800 | SWISSGAAP | Depreciation of tangible assets | Amortissements des immobilisations corporelles | Charges | | |
| 6810 | PME | Depreciation of intangible assets | Amortissements des immobilisations incorporelles | Charges | | |
| 6810 | SWISSGAAP | Depreciation of intangible assets | Amortissements des immobilisations incorporelles | Charges | | |
| 6810 | GENERAL | Depreciation of intangible assets | Amortissements des immobilisations incorporelles | Charges | | |
| 6820 | SWISSGAAP | Financial asset impairments | Corrections de valeur actifs financiers | Charges | | |
| 6820 | PME | Financial asset impairments | Corrections de valeur actifs financiers | Charges | | |
| 6820 | GENERAL | Financial asset impairments | Corrections de valeur actifs financiers | Charges | | |
| 69 | GENERAL | Financial income and expense | Charges et produits financiers | Charges | | |
| 69 | PME | Financial income and expense | Charges et produits financiers | Charges | | |
| 69 | SWISSGAAP | Financial income and expense | Charges et produits financiers | Charges | | |
| 6900 | SWISSGAAP | Interest expense | Charges financieres (interets debiteurs) | Charges | | |
| 6900 | GENERAL | Interest expense | Charges financieres (interets debiteurs) | Charges | | |
| 6900 | PME | Interest expense | Charges financieres (interets debiteurs) | Charges | | |
| 6940 | GENERAL | Bank charges | Frais bancaires | Charges | | |
| 6940 | SWISSGAAP | Bank charges | Frais bancaires | Charges | | |
| 6940 | PME | Bank charges | Frais bancaires | Charges | | |
| 6950 | PME | Foreign exchange losses | Pertes de change | Charges | | |
| 6950 | GENERAL | Foreign exchange losses | Pertes de change | Charges | | |
| 6950 | SWISSGAAP | Foreign exchange losses | Pertes de change | Charges | | |
| 6990 | PME | Financial income | Produits financiers (interets, dividendes) | Produits | | |
| 6990 | SWISSGAAP | Financial income | Produits financiers (interets, dividendes) | Produits | | |
| 6990 | GENERAL | Financial income | Produits financiers (interets, dividendes) | Produits | | |
| 6995 | SWISSGAAP | Foreign exchange gains | Gains de change | Produits | | |
| 6995 | GENERAL | Foreign exchange gains | Gains de change | Produits | | |
| 6995 | PME | Foreign exchange gains | Gains de change | Produits | | |
| 7 | SWISSGAAP | Non-operating results | Resultats des activites annexes dexploitation | Produits | | |
| 7 | GENERAL | Non-operating results | Resultats des activites annexes dexploitation | Produits | | |
| 7 | PME | Non-operating results | Resultats des activites annexes dexploitation | Produits | | |
| 7000 | SWISSGAAP | Non-operating income | Produits accessoires | Produits | | |
| 7000 | PME | Non-operating income | Produits accessoires | Produits | | |
| 7000 | GENERAL | Non-operating income | Produits accessoires | Produits | | |