| Code | System | English | Francais | Type | Postable | VAT |
|---|---|---|---|---|---|---|
| 7010 | PME | Non-operating expenses | Charges des activites annexes | Charges | ||
| 7500 | PME | Operating real estate income | Produits des immeubles dexploitation | Produits | ||
| 7510 | PME | Operating real estate expenses | Charges des immeubles dexploitation | Charges | ||
| 8 | PME | Extraordinary, non-operating results and taxes | Resultats extraordinaires, hors exploitation et impots | Résultat | ||
| 8000 | PME | Extraordinary income | Produits extraordinaires | Produits | ||
| 8100 | PME | Non-operating income | Produits hors exploitation | Produits | ||
| 8200 | PME | Exceptional income | Produits exceptionnels | Produits | ||
| 8500 | PME | Extraordinary expenses | Charges extraordinaires | Charges | ||
| 8510 | PME | Non-operating expenses | Charges hors exploitation | Charges | ||
| 8520 | PME | Exceptional expenses | Charges exceptionnelles | Charges | ||
| 8700 | PME | Prior-period expenses/income | Charges / produits hors periode | Résultat | ||
| 8900 | PME | Direct taxes | Impots directs | Charges | ||
| 8910 | PME | Cantonal/municipal taxes | Impots cantonaux/communaux | Charges | ||
| 8920 | PME | Federal taxes | Impots federaux | Charges | ||
| 9 | PME | Closing | Cloture | Résultat | ||
| 9100 | PME | Closing balance sheet | Bilan de cloture | Résultat | ||
| 9200 | PME | Annual result | Resultat de lexercice | Résultat |