RGS chart of accounts

RGS code BEivKa3: business capital…

RGS group BEivKa3 in reference ledger scheme 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.

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The short answer

RGS group BEivKa3 contains 7 accounts (0509210 up to and including 0509280) and belongs in the annual accounts under A.VI. Other reserves. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	BEivKa3
Main group	Group equity - Equity - Capital (BEiv)
Accounts	7
Account numbers	0509210 up to and including 0509280
Normal balance	debit and credit
Line item in the annual accounts	A.VI. Other reserves
Type	equity

The accounts in RGS group BEivKa3

In RGS 3.8, BEivKa3 includes among others Business capital excluding tax reserves tax equity of a business of natural persons and Private deposits partner 3. Below are all 7 accounts with number, full code, normal balance and scheme choice.

Account number	RGS code	Description	Normal balance	Scheme choice
0509210	BEivKa3Ond	Business capital excluding tax reserves tax equity of a business of natural persons	Credit	Basic, EZ/VOF choice, sole proprietorship/vof only
0509230	BEivKa3Prs	Private deposits partner 3	Credit	Basic, EZ/VOF choice, sole proprietorship/vof only
0509240	BEivKa3Pro	Private withdrawals partner 3	Debit	Basic, EZ/VOF choice, sole proprietorship/vof only
0509250	BEivKa3Poc	Private cash withdrawals partner 3	Debit	Basic, EZ/VOF choice, sole proprietorship/vof only
0509260	BEivKa3Png	Private withdrawals in kind and goods partner 3	Debit	Basic, EZ/VOF choice, sole proprietorship/vof only
0509270	BEivKa3Pbe	Private taxes partner 3	Debit	Basic, EZ/VOF choice, sole proprietorship/vof only
0509280	BEivKa3Ppr	Private premiums partner 3	Debit	Basic, EZ/VOF choice, sole proprietorship/vof only

How this group ends up on the balance sheet

Jaarrekening.io maps BEivKa3 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 BEivKa3, 5 have a normal debit balance and 2 a normal credit balance. By scheme choice: 7× Basic, 7× EZ/VOF choice, 7× sole proprietorship/vof only. The accounts with the other side reduce the amount of the group, for example as a correction or depreciation.

Sources

RGS 3.8 final, referentiegrootboekschema.nl

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The accuracy and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is BEivKa3 a debit or credit account?

The accounts of BEivKa3 are normally on the debit and credit side in RGS 3.8 (it differs per account, see the table).

Which line item of the annual accounts does BEivKa3 belong to?

Jaarrekening.io maps BEivKa3 by default to A.VI. Other reserves. You can change that per account during your review.

Which account numbers belong to BEivKa3?

In the RGS SME scheme 0509210 up to and including 0509280.

RGS codes →What is RGS? →

Preparing Dutch annual accounts?

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