| 2410 | PME | Mortgages | Dettes hypothecaires | Passivi | | |
| 2420 | PME | Bond loans | Emprunts obligataires | Passivi | | |
| 2450 | PME | Long-term loans | Prets a long terme | Passivi | | |
| 2451 | PME | Loans from related parties | Prets envers entreprises liees | Passivi | | |
| 2500 | PME | Other long-term liabilities | Autres dettes a long terme | Passivi | | |
| 2600 | PME | Long-term provisions | Provisions a long terme | Passivi | | |
| 28 | PME | Equity | Fonds propres | Passivi | | |
| 2800 | PME | Share capital | Capital social / capital-actions | Passivi | | |
| 2850 | PME | Partner current accounts | Comptes courants des associes | Passivi | | |
| 2900 | PME | Legal capital reserve | Reserve legale issue du capital (agio) | Passivi | | |
| 2950 | PME | Legal retained earnings reserve | Reserve legale issue du benefice | Passivi | | |
| 2960 | PME | Voluntary retained earnings | Reserves facultatives | Passivi | | |
| 2961 | PME | Treasury shares | Propres actions (valeur negative) | Passivi | | |
| 2970 | PME | Retained earnings brought forward | Benefice / perte reporte | Passivi | | |
| 2979 | PME | Net income/loss of the year | Benefice / perte de lexercice | Passivi | | |
| 3 | PME | Operating revenue | Produits dexploitation | Ricavi | | |
| 30 | PME | Sales and services revenue | Produits de ventes et prestations | Ricavi | | |
| 3000 | PME | Sales of finished goods | Ventes de produits finis | Ricavi | | |
| 3001 | PME | Sales of semi-finished goods | Ventes de produits semi-finis | Ricavi | | |
| 3200 | PME | Sales of merchandise | Ventes de marchandises | Ricavi | | |
| 3400 | PME | Service revenue | Prestations de services | Ricavi | | |
| 3600 | PME | Other revenue | Autres produits et prestations | Ricavi | | |
| 3700 | PME | Own consumption | Prestations propres, prelevements privés | Ricavi | | |
| 3710 | PME | Capitalized own work | Prestations propres activees | Ricavi | | |
| 3800 | PME | Sales discounts and rebates | Deductions sur ventes (rabais, escomptes) | Ricavi | | |
| 3805 | PME | Bad debt losses | Pertes sur debiteurs | Ricavi | | |
| 3900 | PME | Change in inventory FG/WIP | Variation stocks produits finis/en-cours | Ricavi | | |
| 4 | PME | Cost of materials, merchandise, services | Charges de materiel, marchandises et prestations | Costi | | |
| 4000 | PME | Raw material costs | Charges de matieres premieres | Costi | | |
| 4070 | PME | Change in raw materials inventory | Variation stocks matieres premieres | Costi | | |
| 4200 | PME | Merchandise purchases | Achats de marchandises | Costi | | |
| 4270 | PME | Change in merchandise inventory | Variation stocks marchandises | Costi | | |
| 4400 | PME | Third-party services | Charges de prestations de tiers | Costi | | |
| 4500 | PME | Energy costs | Charges denergie | Costi | | |
| 4900 | PME | Purchase discounts and rebates | Deductions obtenues (rabais, escomptes) | Costi | | |
| 5 | PME | Personnel costs | Charges de personnel | Costi | | |
| 5000 | PME | Production wages | Salaires de production | Costi | | |
| 5010 | PME | Management salaries | Salaires des cadres | Costi | | |
| 5020 | PME | Admin/sales salaries | Salaires administration/vente | Costi | | |
| 5030 | PME | Bonuses and premiums | Gratifications et primes | Costi | | |
| 5050 | PME | Family allowances | Allocations familiales | Costi | | |
| 5200 | PME | OASI/DI/IC/UI contributions | Prestations sociales AVS/AI/APG/AC | Costi | | |
| 5210 | PME | Pension fund (LPP/BVG) | Prevoyance professionnelle LPP | Costi | | |
| 5220 | PME | Accident insurance (LAA/UVG) | Assurance accidents LAA | Costi | | |
| 5230 | PME | Sickness daily allowance | Indemnites journalieres maladie (IJM) | Costi | | |
| 5270 | PME | Other social costs | Autres charges sociales | Costi | | |
| 5700 | PME | Other personnel expenses | Charges annexes du personnel | Costi | | |
| 5790 | PME | Meals, gifts for staff | Repas, boissons, cadeaux personnel | Costi | | |
| 5800 | PME | Temporary staff | Personnel temporaire / interim | Costi | | |
| 5810 | PME | Recruitment costs | Frais de recrutement | Costi | | |