RGS code BEivFir: reinvestment reserve…
RGS group BEivFir in reference ledger scheme 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.
The short answer
RGS group BEivFir contains 7 accounts (0510020 up to and including 0510090) and belongs in the annual accounts under A.VI. Other reserves. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BEivFir |
| Main group | Group equity - Equity - Capital (BEiv) |
| Accounts | 7 |
| Account numbers | 0510020 up to and including 0510090 |
| Normal balance | credit |
| Line item in the annual accounts | A.VI. Other reserves |
| Type | equity |
The accounts in RGS group BEivFir
In RGS 3.8, BEivFir includes among others Reinvestment reserve tax equity and Tax retirement reserve equity of a business of natural persons. Below are all 7 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 0510020 | BEivFirHer | Reinvestment reserve tax equity | Credit | Basic, EZ/VOF choice, ZZP, sole proprietorship/vof only |
| 0510010 | BEivFirFor | Tax retirement reserve equity of a business of natural persons | Credit | Basic, EZ/VOF choice, ZZP, sole proprietorship/vof only |
| 0510030 | BEivFirOpw | Revaluation reserve equity of a business of natural persons | Credit | Basic, EZ/VOF choice |
| 0510060 | BEivFirExp | Export reserve equity of a business of natural persons | Credit | Basic, EZ/VOF choice |
| 0510070 | BEivFirRis | Risk reserve equity of a business of natural persons | Credit | Basic, EZ/VOF choice |
| 0510080 | BEivFirTer | Return reserve equity of a business of natural persons | Credit | Basic, EZ/VOF choice |
| 0510090 | BEivFirOfr | Other tax reserves equity of a business of natural persons | Credit | Basic, EZ/VOF choice, ZZP |
How this group ends up on the balance sheet
Jaarrekening.io maps BEivFir by default to the line item A.VI. Other reserves. That is a proposal based on the RGS code; the balance of all accounts in the group adds up to that line item. On the balance sheet that is the layout of Title 9 Book 2 DCC; the group belongs to the main group Group equity - Equity - Capital (BEiv).
Posting to these accounts
Of the 7 accounts in BEivFir, 0 have a normal debit balance and 7 a normal credit balance. By scheme choice: 7× Basic, 7× EZ/VOF choice, 3× ZZP, 2× sole proprietorship/vof only. A posting to the other side reduces the balance.
Sources
Frequently asked questions
Is BEivFir a debit or credit account?
The accounts of BEivFir are normally on the credit side in RGS 3.8.
Which line item of the annual accounts does BEivFir belong to?
Jaarrekening.io maps BEivFir by default to A.VI. Other reserves. You can change that per account during your review.
Which account numbers belong to BEivFir?
In the RGS SME scheme 0510020 up to and including 0510090.
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Preparing Dutch annual accounts?
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