Keywords A-Z

Income which a company may freely dispose of.

Business that has its own legal status (corporation or limited liability company).

For corporations, 5% of the net income until 20% of the capital stock has been reached.

Legal and optional reserves appearing on the balance sheet.

Difference between the equity appearing on the balance sheet and actual equity.

Mandatory insurance of associates (in the majority of cases) with the Swiss National Accident Insurance Fund [Caisse nationale suisse d’assurance en cas d'accident (Suva)] or with another union.

Mandatory insurance of associates (in the majority of cases) with the Swiss National Accident Insurance Fund [Caisse nationale suisse d’assurance en cas d'accident (Suva)] or with another union.

Classification of all receipts and disbursements, meaning all receivables and payables.

Payments concerning the current financial year, but for which invoicing or payment will only be made during the subsequent year.

Assets obtained by the spouses during the marriage which are not deemed personal property.

Refers to the acquisition and ownership of goods, services or rights. May refer to the acquisition/ buy-out of a business as part of a development strategy.

Stratégie de recrutement. Recherche proactive d'employés potentiels et prise de contact avec ceux-ci, notamment via les réseaux sociaux personnels (Facebook, Instagram) et de carrière (LinkedIn).

Company, organisation or individual that pays for advertising space or airtime in order to display an advertisement or message to a target audience.

The extent to which the knowledge, reactions and behaviors of a target group are influenced and spurred by a method of advertising.

Intermediary that sends an advertising message from the sender (offeror) to the recipient.