| 5820 | SWISSGAAP | Travel and representation expenses | Frais de deplacement / representation | Costi | | |
| 5820 | GENERAL | Travel and representation expenses | Frais de deplacement / representation | Costi | | |
| 5820 | PME | Travel and representation expenses | Frais de deplacement / representation | Costi | | |
| 5880 | GENERAL | Continuing education | Formation continue | Costi | | |
| 5880 | SWISSGAAP | Continuing education | Formation continue | Costi | | |
| 5880 | PME | Continuing education | Formation continue | Costi | | |
| 5900 | SWISSGAAP | Continuing education | Formation continue | Costi | | |
| 5900 | GENERAL | Continuing education | Formation continue | Costi | | |
| 5900 | PME | Continuing education | Formation continue | Costi | | |
| 6 | GENERAL | Other operating, depreciation and financial expenses | Autres charges dexploitation, amortissements et charges financieres | Costi | | |
| 6 | SWISSGAAP | Other operating, depreciation and financial expenses | Autres charges dexploitation, amortissements et charges financieres | Costi | | |
| 6 | PME | Other operating, depreciation and financial expenses | Autres charges dexploitation, amortissements et charges financieres | Costi | | |
| 60 | GENERAL | Occupancy costs | Charges de locaux | Costi | | |
| 60 | SWISSGAAP | Occupancy costs | Charges de locaux | Costi | | |
| 60 | PME | Occupancy costs | Charges de locaux | Costi | | |
| 6000 | SWISSGAAP | Rent | Loyers | Costi | | |
| 6000 | PME | Rent | Loyers | Costi | | |
| 6000 | GENERAL | Rent | Loyers | Costi | | |
| 6030 | PME | Rent-related utilities | Charges annexes des locaux (chauffage, electricite) | Costi | | |
| 6030 | GENERAL | Rent-related utilities | Charges annexes des locaux (chauffage, electricite) | Costi | | |
| 6030 | SWISSGAAP | Rent-related utilities | Charges annexes des locaux (chauffage, electricite) | Costi | | |
| 6040 | SWISSGAAP | Cleaning costs | Frais de nettoyage | Costi | | |
| 6040 | GENERAL | Cleaning costs | Frais de nettoyage | Costi | | |
| 6040 | PME | Cleaning costs | Frais de nettoyage | Costi | | |
| 61 | PME | Maintenance, repairs, replacements | Entretien, reparations, remplacements | Costi | | |
| 61 | GENERAL | Maintenance, repairs, replacements | Entretien, reparations, remplacements | Costi | | |
| 61 | SWISSGAAP | Maintenance, repairs, replacements | Entretien, reparations, remplacements | Costi | | |
| 6100 | GENERAL | Building maintenance | Entretien, reparations, remplacements | Costi | | |
| 6100 | PME | Building maintenance | Entretien, reparations, remplacements | Costi | | |
| 6100 | SWISSGAAP | Building maintenance | Entretien, reparations, remplacements | Costi | | |
| 6105 | SWISSGAAP | Leasing movable assets | Leasing immobilisations meubles | Costi | | |
| 6105 | PME | Leasing movable assets | Leasing immobilisations meubles | Costi | | |
| 6105 | GENERAL | Leasing movable assets | Leasing immobilisations meubles | Costi | | |
| 62 | GENERAL | Vehicle and transport costs | Charges de vehicules et transports | Costi | | |
| 62 | SWISSGAAP | Vehicle and transport costs | Charges de vehicules et transports | Costi | | |
| 62 | PME | Vehicle and transport costs | Charges de vehicules et transports | Costi | | |
| 6200 | PME | Vehicle expenses | Charges de vehicules | Costi | | |
| 6200 | SWISSGAAP | Vehicle expenses | Charges de vehicules | Costi | | |
| 6200 | GENERAL | Vehicle expenses | Charges de vehicules | Costi | | |
| 6210 | SWISSGAAP | Fuel | Carburant | Costi | | |
| 6210 | GENERAL | Fuel | Carburant | Costi | | |
| 6210 | PME | Fuel | Carburant | Costi | | |
| 6220 | GENERAL | Vehicle maintenance | Entretien et reparations vehicules | Costi | | |
| 6220 | SWISSGAAP | Vehicle maintenance | Entretien et reparations vehicules | Costi | | |
| 6220 | PME | Vehicle maintenance | Entretien et reparations vehicules | Costi | | |
| 6260 | SWISSGAAP | Vehicle leasing | Leasing vehicules | Costi | | |
| 6260 | PME | Vehicle leasing | Leasing vehicules | Costi | | |
| 6260 | GENERAL | Vehicle leasing | Leasing vehicules | Costi | | |
| 6270 | GENERAL | Third-party transport | Frais de transport tiers | Costi | | |
| 6270 | PME | Third-party transport | Frais de transport tiers | Costi | | |