Define the commonly used abbreviation CHF.

The basic elements of financial statements include assets, liabilities, equity, income/revenues, expenses/costs, and equity changes. Assets are resources owned by a company that have monetary value and can provide future economic benefits. Liabilities are the obligations of a company to pay out a sum of money or provide goods/services in the future. Equity represents the residual interest in the assets of a company after deducting liabilities. Income/revenues are the inflow of economic resources resulting from the provision of goods or services. Expenses/costs are the outflow of economic resources resulting from the production of goods or services. Finally, equity changes represent the movement in capital held by a company, such as capital contributions, dividend payments, or share buybacks. These elements are used to present a complete and accurate picture of a company's financial position, performance, and cash flows.