{"id":1081,"date":"2026-05-04T12:56:52","date_gmt":"2026-05-04T12:56:52","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/ham2-overview\/"},"modified":"2026-06-16T14:35:24","modified_gmt":"2026-06-16T14:35:24","slug":"ham2-overview","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/en\/ham2-overview\/","title":{"rendered":"HAM2 Overview"},"content":{"rendered":"<style>.kb-row-layout-id1081_859d13-39 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1081_859d13-39 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1081_859d13-39 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1081_859d13-39 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1081_859d13-39 > 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#1A202C);border-left:38px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1081_bf535f-d8 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/handbuch-hrm2-vollversion\/\"><span class=\"kt-btn-inner-text\">Handbook HAM2 &#8211; Full Version<\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1081_ea77a9-4e.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1081_ea77a9-4e.kb-button{width:382px;}.wp-block-kadence-advancedbtn .kb-btn1081_ea77a9-4e.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:17px solid var(--global-palette1, #3182CE);border-right:17px solid var(--global-palette1, #3182CE);border-bottom:17px solid var(--global-palette1, #3182CE);border-left:17px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1081_ea77a9-4e.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1081_ea77a9-4e.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:17px solid var(--global-palette3, #1A202C);border-right:17px solid var(--global-palette3, #1A202C);border-bottom:17px solid var(--global-palette3, #1A202C);border-left:17px solid var(--global-palette3, #1A202C);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1081_ea77a9-4e.kb-button{border-top:17px solid var(--global-palette1, #3182CE);border-right:17px solid var(--global-palette1, #3182CE);border-bottom:17px solid var(--global-palette1, #3182CE);border-left:17px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 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#1A202C);border-left:17px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1081_ea77a9-4e kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/harmonised-chart-of-accounts\/\"><span class=\"kt-btn-inner-text\">Chart of Accounts and Functional Classification<\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1081_86b598-95.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1081_86b598-95.kb-button{width:370px;}.wp-block-kadence-advancedbtn .kb-btn1081_86b598-95.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:38px solid var(--global-palette1, #3182CE);border-right:38px solid var(--global-palette1, #3182CE);border-bottom:38px solid var(--global-palette1, #3182CE);border-left:38px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1081_86b598-95.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1081_86b598-95.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:38px solid var(--global-palette3, #1A202C);border-right:38px solid var(--global-palette3, #1A202C);border-bottom:38px solid var(--global-palette3, #1A202C);border-left:38px solid var(--global-palette3, #1A202C);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1081_86b598-95.kb-button{border-top:38px solid var(--global-palette1, #3182CE);border-right:38px solid var(--global-palette1, #3182CE);border-bottom:38px solid var(--global-palette1, #3182CE);border-left:38px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 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#1A202C);border-left:38px solid var(--global-palette3, #1A202C);}}<\/style><a class=\"kb-button kt-button button kb-btn1081_86b598-95 kt-btn-size-xlarge kt-btn-width-type-fixed kb-btn-global-fill kt-btn-has-text-true kt-btn-has-svg-false wp-block-kadence-singlebtn\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/index\/\"><span class=\"kt-btn-inner-text\">Index Chart of Accounts HAM2<\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button, ul.menu .wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button{width:382px;}.wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button{color:var(--global-palette7, #EDF2F7);background:var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:38px solid var(--global-palette1, #3182CE);border-right:38px solid var(--global-palette1, #3182CE);border-bottom:38px solid var(--global-palette1, #3182CE);border-left:38px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button:focus{color:var(--global-palette7, #EDF2F7);background:var(--global-palette3, #1A202C);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;border-top:38px solid var(--global-palette3, #1A202C);border-right:38px solid var(--global-palette3, #1A202C);border-bottom:38px solid var(--global-palette3, #1A202C);border-left:38px solid var(--global-palette3, #1A202C);}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button{border-top:38px solid var(--global-palette1, #3182CE);border-right:38px solid var(--global-palette1, #3182CE);border-bottom:38px solid var(--global-palette1, #3182CE);border-left:38px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button:focus{border-top:38px solid var(--global-palette3, #1A202C);border-right:38px solid var(--global-palette3, #1A202C);border-bottom:38px solid var(--global-palette3, #1A202C);border-left:38px solid var(--global-palette3, #1A202C);}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button{border-top:38px solid var(--global-palette1, #3182CE);border-right:38px solid var(--global-palette1, #3182CE);border-bottom:38px solid var(--global-palette1, #3182CE);border-left:38px solid var(--global-palette1, #3182CE);}.wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn1081_ca25bf-0b.kb-button:focus{border-top:38px solid var(--global-palette3, #1A202C);border-right:38px solid var(--global-palette3, #1A202C);border-bottom:38px solid var(--global-palette3, #1A202C);border-left:38px solid var(--global-palette3, 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class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"hide","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-1081","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>HAM2 Overview - SRS-CSPCP neu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/neu.srs-cspcp.ch\/en\/ham2-overview\/\" \/>\n<meta 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