| 1220 | GENERAL | Work in progress | Produits en cours | Attivi | | |
| 1220 | SWISSGAAP | Work in progress | Produits en cours | Attivi | | |
| 1250 | PME | Finished goods | Produits finis | Attivi | | |
| 1250 | GENERAL | Finished goods | Produits finis | Attivi | | |
| 1250 | SWISSGAAP | Finished goods | Produits finis | Attivi | | |
| 1260 | PME | Unbilled services | Prestations non facturees | Attivi | | |
| 1260 | SWISSGAAP | Unbilled services | Prestations non facturees | Attivi | | |
| 1260 | GENERAL | Unbilled services | Prestations non facturees | Attivi | | |
| 1270 | PME | Advances on inventory | Acomptes verses sur stocks | Attivi | | |
| 1270 | SWISSGAAP | Advances on inventory | Acomptes verses sur stocks | Attivi | | |
| 1270 | GENERAL | Advances on inventory | Acomptes verses sur stocks | Attivi | | |
| 1280 | PME | Inventory writedown | Correction de valeur stocks | Attivi | | |
| 1280 | SWISSGAAP | Inventory writedown | Correction de valeur stocks | Attivi | | |
| 1280 | GENERAL | Inventory writedown | Correction de valeur stocks | Attivi | | |
| 130 | PME | Prepaid expenses and accrued income | Actifs de regularisation | Attivi | | |
| 130 | SWISSGAAP | Prepaid expenses and accrued income | Actifs de regularisation | Attivi | | |
| 130 | GENERAL | Prepaid expenses and accrued income | Actifs de regularisation | Attivi | | |
| 1300 | PME | Prepaid expenses | Charges payees davance | Attivi | | |
| 1300 | SWISSGAAP | Prepaid expenses | Charges payees davance | Attivi | | |
| 1300 | GENERAL | Prepaid expenses | Charges payees davance | Attivi | | |
| 1301 | PME | Accrued income | Produits a recevoir | Attivi | | |
| 1301 | SWISSGAAP | Accrued income | Produits a recevoir | Attivi | | |
| 1301 | GENERAL | Accrued income | Produits a recevoir | Attivi | | |
| 14 | PME | Fixed assets | Actifs immobilises | Attivi | | |
| 14 | SWISSGAAP | Fixed assets | Actifs immobilises | Attivi | | |
| 14 | GENERAL | Fixed assets | Actifs immobilises | Attivi | | |
| 140 | PME | Financial investments | Immobilisations financieres | Attivi | | |
| 140 | SWISSGAAP | Financial investments | Immobilisations financieres | Attivi | | |
| 140 | GENERAL | Financial investments | Immobilisations financieres | Attivi | | |
| 1400 | PME | Long-term securities | Titres a long terme | Attivi | | |
| 1400 | SWISSGAAP | Long-term securities | Titres a long terme | Attivi | | |
| 1400 | GENERAL | Long-term securities | Titres a long terme | Attivi | | |
| 1410 | PME | Long-term receivables from third parties | Creances a long terme envers tiers | Attivi | | |
| 1410 | SWISSGAAP | Long-term receivables from third parties | Creances a long terme envers tiers | Attivi | | |
| 1410 | GENERAL | 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 | | |
| 1420 | SWISSGAAP | Long-term receivables from related parties | Creances a long terme envers entreprises liees | Attivi | | |
| 1420 | GENERAL | Long-term receivables from related parties | Creances a long terme envers entreprises liees | Attivi | | |
| 1440 | PME | Long-term loans | Prets a long terme | Attivi | | |
| 1440 | SWISSGAAP | Long-term loans | Prets a long terme | Attivi | | |
| 1440 | GENERAL | Long-term loans | Prets a long terme | Attivi | | |
| 1480 | PME | Equity investments | Participations | Attivi | | |
| 1480 | SWISSGAAP | Equity investments | Participations | Attivi | | |
| 1480 | GENERAL | Equity investments | Participations | Attivi | | |
| 150 | PME | Movable tangible assets | Immobilisations corporelles meubles | Attivi | | |
| 150 | SWISSGAAP | Movable tangible assets | Immobilisations corporelles meubles | Attivi | | |
| 150 | GENERAL | Movable tangible assets | Immobilisations corporelles meubles | Attivi | | |
| 1500 | PME | Machinery and equipment | Machines et appareils | Attivi | | |
| 1500 | SWISSGAAP | Machinery and equipment | Machines et appareils | Attivi | | |
| 1500 | GENERAL | Machinery and equipment | Machines et appareils | Attivi | | |