The minimum structure of the Swiss balance sheet

The Swiss balance sheet

The presentation of the minimum balance sheet conforms to article 959 and 959a.

The assets will include current and fixed assets:

Current assets will show the :

  • Cash and short-term listed assets,
  • Receivables from sales of goods and services and short-term receivables,
  • inventories and unbilled services and
  • Accrued assets.

The fixed assets will include the :

  • Financial, tangible and intangible assets
  • Participations and,
  • The unpaid share capital.

Liabilities will include the:

  • Short-term and long-term foreign capital and
  • Equity.

The liabilities will include all current liabilities and accrued liabilities.

Long-term liabilities will include long-term debt and provisions.

Equity will include:

  • The share capital distributed by participation rights,
  • All legal reserves and
  • Own shares of capital as a reduction of equity and losses.

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