| 1509 | PME | Depreciation on machinery | Amortissements machines et appareils | Attivi | | |
| 1509 | SWISSGAAP | Depreciation on machinery | Amortissements machines et appareils | Attivi | | |
| 1509 | GENERAL | Depreciation on machinery | Amortissements machines et appareils | Attivi | | |
| 1510 | PME | Furniture and fixtures | Mobilier et installations | Attivi | | |
| 1510 | SWISSGAAP | Furniture and fixtures | Mobilier et installations | Attivi | | |
| 1510 | GENERAL | Furniture and fixtures | Mobilier et installations | Attivi | | |
| 1519 | PME | Depreciation on furniture | Amortissements mobilier | Attivi | | |
| 1519 | SWISSGAAP | Depreciation on furniture | Amortissements mobilier | Attivi | | |
| 1519 | GENERAL | Depreciation on furniture | Amortissements mobilier | Attivi | | |
| 1520 | PME | Office machines / IT / software | Machines de bureau / informatique / logiciels | Attivi | | |
| 1520 | SWISSGAAP | Office machines / IT / software | Machines de bureau / informatique / logiciels | Attivi | | |
| 1520 | GENERAL | Office machines / IT / software | Machines de bureau / informatique / logiciels | Attivi | | |
| 1521 | PME | Computer hardware | Materiel informatique | Attivi | | |
| 1521 | SWISSGAAP | Computer hardware | Materiel informatique | Attivi | | |
| 1521 | GENERAL | Computer hardware | Materiel informatique | Attivi | | |
| 1522 | PME | Software | Logiciels | Attivi | | |
| 1522 | SWISSGAAP | Software | Logiciels | Attivi | | |
| 1522 | GENERAL | Software | Logiciels | Attivi | | |
| 1529 | PME | Depreciation on IT | Amortissements informatique | Attivi | | |
| 1529 | SWISSGAAP | Depreciation on IT | Amortissements informatique | Attivi | | |
| 1529 | GENERAL | Depreciation on IT | Amortissements informatique | Attivi | | |
| 1530 | PME | Vehicles | Vehicules | Attivi | | |
| 1530 | SWISSGAAP | Vehicles | Vehicules | Attivi | | |
| 1530 | GENERAL | Vehicles | Vehicules | Attivi | | |
| 1539 | PME | Depreciation on vehicles | Amortissements vehicules | Attivi | | |
| 1539 | SWISSGAAP | Depreciation on vehicles | Amortissements vehicules | Attivi | | |
| 1539 | GENERAL | Depreciation on vehicles | Amortissements vehicules | Attivi | | |
| 1540 | PME | Tools and technical installations | Outillage et installations techniques | Attivi | | |
| 1540 | SWISSGAAP | Tools and technical installations | Outillage et installations techniques | Attivi | | |
| 1540 | GENERAL | Tools and technical installations | Outillage et installations techniques | Attivi | | |
| 1549 | PME | Depreciation on tools | Amortissements outillage | Attivi | | |
| 1549 | SWISSGAAP | Depreciation on tools | Amortissements outillage | Attivi | | |
| 1549 | GENERAL | Depreciation on tools | Amortissements outillage | Attivi | | |
| 160 | PME | Immovable tangible assets | Immobilisations corporelles immeubles | Attivi | | |
| 160 | SWISSGAAP | Immovable tangible assets | Immobilisations corporelles immeubles | Attivi | | |
| 160 | GENERAL | Immovable tangible assets | Immobilisations corporelles immeubles | Attivi | | |
| 1600 | PME | Operating real estate | Immeubles dexploitation | Attivi | | |
| 1600 | SWISSGAAP | Operating real estate | Immeubles dexploitation | Attivi | | |
| 1600 | GENERAL | Operating real estate | Immeubles dexploitation | Attivi | | |
| 1609 | PME | Depreciation on real estate | Amortissements immeubles | Attivi | | |
| 1609 | SWISSGAAP | Depreciation on real estate | Amortissements immeubles | Attivi | | |
| 1609 | GENERAL | Depreciation on real estate | Amortissements immeubles | Attivi | | |
| 1610 | PME | Land | Terrains | Attivi | | |
| 1610 | SWISSGAAP | Land | Terrains | Attivi | | |
| 1610 | GENERAL | Land | Terrains | Attivi | | |
| 170 | PME | Intangible assets | Immobilisations incorporelles | Attivi | | |
| 170 | SWISSGAAP | Intangible assets | Immobilisations incorporelles | Attivi | | |
| 170 | GENERAL | Intangible assets | Immobilisations incorporelles | Attivi | | |
| 1700 | PME | Patents, know-how, licenses, rights | Brevets, know-how, licences, droits | Attivi | | |
| 1700 | SWISSGAAP | Patents, know-how, licenses, rights | Brevets, know-how, licences, droits | Attivi | | |