| 1 | PME | Assets | Actifs | Attivi | | |
| 10 | PME | Current assets | Actifs circulants | Attivi | | |
| 100 | PME | Cash and cash equivalents | Liquidites | Attivi | | |
| 1000 | PME | Cash on hand | Caisse | Attivi | | |
| 1001 | PME | Secondary cash | Caisse 2 / caisse secondaire | Attivi | | |
| 1009 | PME | Foreign currency cash | Caisse en devises | Attivi | | |
| 1010 | PME | Postal account | Compte postal | Attivi | | |
| 1019 | PME | Postal account foreign currency | Compte postal devises | Attivi | | |
| 1020 | PME | Bank CHF | Banque CHF | Attivi | | |
| 1021 | PME | Bank EUR | Banque EUR | Attivi | | |
| 1022 | PME | Bank USD | Banque USD | Attivi | | |
| 1023 | PME | Bank (other currency) | Banque (autre devise) | Attivi | | |
| 1040 | PME | Cheques | Cheques | Attivi | | |
| 1060 | PME | Listed securities | Titres avec cours boursier | Attivi | | |
| 1069 | PME | Securities valuation adjustment | Ajustement valeur des titres | Attivi | | |
| 110 | PME | Trade receivables | Creances resultant de ventes et prestations | Attivi | | |
| 1100 | PME | Trade receivables (Debtors) | Creances clients (debiteurs) | Attivi | | |
| 1101 | PME | Receivables from related parties | Creances envers entreprises liees | Attivi | | |
| 1102 | PME | Receivables in foreign currency | Creances en devises | Attivi | | |
| 1105 | PME | Credit card receivables | Creances cartes de credit | Attivi | | |
| 1109 | PME | Allowance for doubtful accounts | Ducroire | Attivi | | |
| 114 | PME | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 1140 | PME | Advances and loans | Avances et prets | Attivi | | |
| 1141 | PME | Receivables from shareholders | Creances envers actionnaires | Attivi | | |
| 1170 | PME | Input VAT on goods and services | Impot prealable TVA sur materiel et prestations | Attivi | | |
| 1171 | PME | Input VAT on investments | Impot prealable TVA sur investissements | Attivi | | |
| 1176 | PME | Withholding tax recoverable | Impot anticipe a recuperer | Attivi | | |
| 1180 | PME | Advances to suppliers | Acomptes verses aux fournisseurs | Attivi | | |
| 1190 | PME | Other short-term receivables | Autres creances a court terme | Attivi | | |
| 120 | PME | Inventory and work in progress | Stocks et prestations non facturees | Attivi | | |
| 1200 | PME | Merchandise | Marchandises | Attivi | | |
| 1210 | PME | Raw materials | Matieres premieres | Attivi | | |
| 1215 | PME | Auxiliary and consumable materials | Matieres auxiliaires et consommables | Attivi | | |
| 1220 | PME | Work in progress | Produits en cours | Attivi | | |
| 1250 | PME | Finished goods | Produits finis | Attivi | | |
| 1260 | PME | Unbilled services | Prestations non facturees | Attivi | | |
| 1270 | PME | Advances on inventory | Acomptes verses sur stocks | Attivi | | |
| 1280 | PME | Inventory writedown | Correction de valeur stocks | Attivi | | |
| 130 | PME | Prepaid expenses and accrued income | Actifs de regularisation | Attivi | | |
| 1300 | PME | Prepaid expenses | Charges payees davance | Attivi | | |
| 1301 | PME | Accrued income | Produits a recevoir | Attivi | | |
| 14 | PME | Fixed assets | Actifs immobilises | Attivi | | |
| 140 | PME | Financial investments | Immobilisations financieres | Attivi | | |
| 1400 | PME | Long-term securities | Titres a long terme | Attivi | | |
| 1410 | PME | Long-term receivables from third parties | Creances a long terme envers tiers | Attivi | | |
| 1420 | PME | Long-term receivables from related parties | Creances a long terme envers entreprises liees | Attivi | | |
| 1440 | PME | Long-term loans | Prets a long terme | Attivi | | |
| 1480 | PME | Equity investments | Participations | Attivi | | |
| 150 | PME | Movable tangible assets | Immobilisations corporelles meubles | Attivi | | |
| 1500 | PME | Machinery and equipment | Machines et appareils | Attivi | | |