| 1509 | PME | Depreciation on machinery | Amortissements machines et appareils | Actifs | | |
| 1510 | PME | Furniture and fixtures | Mobilier et installations | Actifs | | |
| 1519 | PME | Depreciation on furniture | Amortissements mobilier | Actifs | | |
| 1520 | PME | Office machines / IT / software | Machines de bureau / informatique / logiciels | Actifs | | |
| 1521 | PME | Computer hardware | Materiel informatique | Actifs | | |
| 1522 | PME | Software | Logiciels | Actifs | | |
| 1529 | PME | Depreciation on IT | Amortissements informatique | Actifs | | |
| 1530 | PME | Vehicles | Vehicules | Actifs | | |
| 1539 | PME | Depreciation on vehicles | Amortissements vehicules | Actifs | | |
| 1540 | PME | Tools and technical installations | Outillage et installations techniques | Actifs | | |
| 1549 | PME | Depreciation on tools | Amortissements outillage | Actifs | | |
| 160 | PME | Immovable tangible assets | Immobilisations corporelles immeubles | Actifs | | |
| 1600 | PME | Operating real estate | Immeubles dexploitation | Actifs | | |
| 1609 | PME | Depreciation on real estate | Amortissements immeubles | Actifs | | |
| 1610 | PME | Land | Terrains | Actifs | | |
| 170 | PME | Intangible assets | Immobilisations incorporelles | Actifs | | |
| 1700 | PME | Patents, know-how, licenses, rights | Brevets, know-how, licences, droits | Actifs | | |
| 1709 | PME | Depreciation on patents | Amortissements brevets / licences | Actifs | | |
| 1770 | PME | Goodwill | Goodwill | Actifs | | |
| 1779 | PME | Depreciation on goodwill | Amortissements Goodwill | Actifs | | |
| 180 | PME | Unpaid share capital | Capital souscrit non libere | Actifs | | |
| 1850 | PME | Unpaid share capital | Capital social non libere | Actifs | | |
| 2 | PME | Liabilities and equity | Passifs | Passifs | | |
| 20 | PME | Short-term liabilities | Dettes a court terme | Passifs | | |
| 200 | PME | Trade payables | Dettes resultant dachats et prestations | Passifs | | |
| 2000 | PME | Trade payables CHF | Dettes fournisseurs CHF | Passifs | | |
| 2001 | PME | Trade payables EUR | Dettes fournisseurs EUR | Passifs | | |
| 2002 | PME | Payables to related parties | Dettes envers entreprises liees | Passifs | | |
| 2030 | PME | Customer advances | Acomptes recus de clients | Passifs | | |
| 210 | PME | Short-term financial liabilities | Dettes financieres a court terme | Passifs | | |
| 2100 | PME | Bank overdraft | Banques (compte courant) | Passifs | | |
| 2120 | PME | Short-term financial debt | Engagements financiers a court terme | Passifs | | |
| 2140 | PME | Other interest-bearing ST liabilities | Autres dettes a court terme portant interets | Passifs | | |
| 2160 | PME | Short-term leasing liabilities | Engagements leasing a court terme | Passifs | | |
| 220 | PME | Other short-term liabilities | Autres dettes a court terme | Passifs | | |
| 2200 | PME | VAT payable | TVA due | Passifs | | |
| 2201 | PME | VAT settlement account | Decompte TVA | Passifs | | |
| 2206 | PME | Withholding tax payable | Impot anticipe du | Passifs | | |
| 2208 | PME | Direct taxes payable | Impots directs | Passifs | | |
| 2210 | PME | Social security payable | Cotisations sociales dues (AVS/AI/APG/AC) | Passifs | | |
| 2270 | PME | Pension fund payable | Institution de prevoyance (LPP) | Passifs | | |
| 2271 | PME | Accident insurance payable | Assurance accidents (LAA) | Passifs | | |
| 2279 | PME | Other social charges payable | Autres charges sociales a payer | Passifs | | |
| 230 | PME | Accrued expenses and deferred income | Passifs de regularisation | Passifs | | |
| 2300 | PME | Other current liabilities | Autres dettes courantes | Passifs | | |
| 2301 | PME | Accrued expenses | Charges a payer | Passifs | | |
| 2302 | PME | Deferred income | Produits constates davance | Passifs | | |
| 2330 | PME | Short-term provisions | Provisions a court terme | Passifs | | |
| 24 | PME | Long-term liabilities | Dettes a long terme | Passifs | | |
| 2400 | PME | Long-term bank debt | Dettes bancaires a long terme | Passifs | | |