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A Swiss balance sheet (bilan<\/em>) is the financial statement that sets a company’s assets against its liabilities and equity at a specific date, so that assets always equal liabilities plus equity. It is regulated by the Swiss Code of Obligations, which specifies the minimum content and structure of the balance sheet, the income statement and the notes, mandates a conservative approach to valuation and allows the creation of hidden reserves. Article 959a CO fixes the minimum structure: assets in decreasing order of liquidity, liabilities by maturity. My Swiss Company SA has prepared Swiss balance sheets for international companies since 1989, across Geneva, Lucerne and Zug.<\/p>\n<\/div>\n The Swiss balance sheet is a snapshot of a company’s financial position at a specific date: it provides an instant picture of what the company owns and what it owes. Assets appear on one side, liabilities and equity on the other, and the two sides always balance — total assets equal borrowed capital plus equity (assets = liabilities + equity).<\/p>\n The balance sheet is regulated by the Swiss Code of Obligations (art. 957 ss CO), which prescribes detailed accounting and financial-reporting requirements for all types of entities, from individual enterprises to large corporations. The law mandates a conservative approach to valuation, allows for the creation of hidden reserves, and specifies the minimum content and structure for the balance sheet, the income statement and the associated notes.<\/p>\n Because it is federal law, this framework applies identically in every canton — Geneva, Lucerne, Zug or elsewhere. Whatever the company’s size, the balance sheet is the reference document that banks, tax authorities and investors read first to judge its solidity.<\/p>\n Article 959a CO sets the minimum structure of the balance sheet. On the assets side, items are listed in decreasing order of liquidity — current assets first, then fixed assets. On the liabilities side, items are ordered by maturity — short-term borrowed capital, long-term borrowed capital, then equity.<\/p>\n Current assets are items expected to become cash within a year or the ordinary operating cycle; fixed assets are held for long-term use.<\/p>\n Borrowed capital is split by maturity, and equity closes the balance sheet.<\/p>\nContents<\/h3>\n
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What a Swiss balance sheet is — and what it shows<\/h2>\n
The minimum structure of a Swiss balance sheet (art. 959a CO)<\/h2>\n
Assets: current and fixed<\/h3>\n
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Liabilities and equity<\/h3>\n
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