RGS code BEivGok: ordinary shares…
RGS group BEivGok 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 BEivGok contains 7 accounts (0501010 up to and including 0501080) and belongs in the annual accounts under A.I. Issued capital. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BEivGok |
| Main group | Group equity - Equity - Capital (BEiv) |
| Accounts | 7 |
| Account numbers | 0501010 up to and including 0501080 |
| Normal balance | credit |
| Line item in the annual accounts | A.I. Issued capital |
| Type | equity |
The accounts in RGS group BEivGok
In RGS 3.8, BEivGok includes among others Ordinary shares share capital and Preference shares. Below are all 7 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 0501010 | BEivGokGea | Ordinary shares share capital | Credit | Basic, BV only |
| 0501040 | BEivGokPra | Preference shares | Credit | Basic, BV only |
| 0501050 | BEivGokPri | Priority shares | Credit | Basic, BV only |
| 0501070 | BEivGokCva | Depositary receipts for shares | Credit | Basic, BV only |
| 0501030 | BEivGokZea | Non-voting shares | Credit | Basic, BV only |
| 0501020 | BEivGokWia | Non-profit-sharing shares | Credit | Basic, BV only |
| 0501080 | BEivGokEia | Own shares | Credit | Basic, BV only |
How this group ends up on the balance sheet
Jaarrekening.io maps BEivGok by default to the line item A.I. Issued capital. 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 BEivGok, 0 have a normal debit balance and 7 a normal credit balance. By scheme choice: 7× Basic, 7× BV only. A posting to the other side reduces the balance.
Sources
Frequently asked questions
Is BEivGok a debit or credit account?
The accounts of BEivGok are normally on the credit side in RGS 3.8.
Which line item of the annual accounts does BEivGok belong to?
Jaarrekening.io maps BEivGok by default to A.I. Issued capital. You can change that per account during your review.
Which account numbers belong to BEivGok?
In the RGS SME scheme 0501010 up to and including 0501080.
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Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
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