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Confederation / Finances / Accounts and balance sheet

The books, as a whole

One set of accounts. Clear connections.

The Confederation’s statement of financial performance, investment account and balance sheet, line by line as the Federal Finance Administration publishes them — with every difference that shows up in the process.

million CHF · The Confederation itself · Precision of the source: Dataset 44, chart «Investitionsrechnung (in Mio.)»

Nettoinvestitionen−5’949million CHF2025 · Accounts · Difference
Investitionseinnahmen1’032million CHF2025 · Accounts · Total
Investitionsausgaben6’981million CHF2025 · Accounts · Total

Figures of one accounting period. Accounts, budget and plan stand side by side; what is planned is never added to closed accounts.

Investitionsrechnung

Item2023Accounts2024Accounts2025Accounts2026Budget2027Budget (draft)2028Planning2029Planning2030Planning
NettoinvestitionenDifference−4’833−4’316−5’949−5’543−5’560−7’337−8’657−9’380
InvestitionseinnahmenTotal1’0029941’0321’0721’1101’1171’1221’095
DividendeneinnahmenTotal832784683838865865875875
Dividendeneinnahmen832784683838865865875875
Rückzahlung DarlehenTotal14715213013314214114099
Rückzahlung Darlehen14715213013314214114099
Übrige InvestitionseinnahmenTotal22592195568727777
Veräusserung Verwaltungsvermögen20551965064646464
Rückzahlung eigener Investitionsbeiträge23234481313
Erhaltene DrittmittelTotal---4536393045
Erhaltene Drittmittel---4536393045
InvestitionsausgabenTotal5’8355’3106’9816’6156’6708’4549’77810’475
Sachanlagen und VorräteTotal4’4073’9404’6514’7564’8216’4977’8048’522
Liegenschaften8299207689491’1021’2971’2871’334
Mobilien25315614912881909286
Vorräte232103102110113109127127
Nationalstrassen2’0671’8392’1201’7511’6321’6731’8371’896
Rüstungsmaterial1’0269211’5121’8181’8933’3284’4625’079
Immaterielle AnlagenTotal5751455722141415
Immaterielle Anlagen5751455722141415
DarlehenTotal68474681111107105119
Darlehen68474681111107105119
BeteiligungenTotal71728826864645137
Beteiligungen71728826864645137
Eigene InvestitionsbeiträgeTotal1’2311’2001’3571’6531’6531’7711’8031’782
Eigene Investitionsbeiträge1’2311’2001’3571’6531’6531’7711’8031’782

million CHF · 6 cells of this table carry a mark instead of a figure.

2027: the budget as the Federal Council proposes it to Parliament (dispatch of August). Parliament adopts it in the winter session; until then it may still change.

Reconciliations

Each line against its sub-items, in the chosen year. The difference stands there even when it is zero. Years with a mark instead of a figure are left out: a check may not choose between «zero» and «no value».

Line checkedStatedComputedDifferenceAllowanceResult
Nettoinvestitionen2 sub-items · Difference−5’949−5’949+01.5adds up
Dividendeneinnahmen1 sub-items · Total683683+01adds up
Rückzahlung Darlehen1 sub-items · Total130130+01adds up
Übrige Investitionseinnahmen2 sub-items · Total219219+01.5adds up
Investitionsausgaben5 sub-items · Total6’9816’981+03adds up
Sachanlagen und Vorräte5 sub-items · Total4’6514’651+03adds up
Immaterielle Anlagen1 sub-items · Total4545+01adds up
Darlehen1 sub-items · Total4646+01adds up
Beteiligungen1 sub-items · Total882882+01adds up
Eigene Investitionsbeiträge1 sub-items · Total1’3571’357+01adds up

All figures in million CHF. The allowance is the rounding of the published figures themselves, not a tolerance.

Bridge to the budget file

The same quantity from two sources of the Finance Administration: the finance portal’s extract and the budget file. The coarser source decides the precision.

  • adds upInvestitionsrechnung: «Nettoinvestitionen» gegen die Gesamthaushalts-CSV (NET_INVESTMENT)2025: stated −5’949, computed −5’948.95538015, difference −0.04461985 Mio. CHF.Allowed are 0.5 Mio. CHF. Der Portalauszug ist auf ganze Mio. CHF gerundet; eine halbe Million ist die Rundung der veröffentlichten Zahl selbst. Die Rohdifferenz je Jahr steht daneben.Largest raw difference: 0.4267 Mio. CHF. · No year differs.
Every seriesEvery series of the fileThe complete catalogue of the budget file with topic, year and unit.Sources & coverageSources & coverageWhat is stored, where it comes from and what is missing.

Source: Eidgenössische Finanzverwaltung EFV, retrieved 17.09.2026. Raw data

Auf ganze Mio. CHF gerundet.

The Confederation’s finance portal · Dataset 44 · Sources & coverage

The Confederation itself. The closings of the seven departments and of the nine authorities and courts stand for themselves; the Finance Administration reconciles them to the whole Confederation in volume 1B, eliminating the services between departments.

Not an official publication. The figures stand as the Federal Finance Administration publishes them; schwur.ch only rounds them.