RGS chart of accounts

RGS code BEivKa4: business equity excluding tax…

RGS group BEivKa4 in reference chart of accounts 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 BEivKa4 contains 7 accounts (0509310 to 0509380) and belongs in the Dutch annual accounts under Other reserves. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	BEivKa4
Main group	Group assets - Equity - Capital (BEiv)
Accounts	7
Account numbers	0509310 to 0509380
Normal balance	debit and credit
Line item in the annual accounts	Other reserves
Type	equity

The accounts in RGS group BEivKa4

BEivKa4 includes in RGS 3.8, among others, Business equity excluding tax reserves, tax equity of unincorporated business (natural persons) and Private deposits partner 4. All 7 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
0509310	BEivKa4Ond	Business equity excluding tax reserves, tax equity of unincorporated business (natural persons)	Credit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only
0509330	BEivKa4Prs	Private deposits partner 4	Credit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only
0509340	BEivKa4Pro	Private withdrawals partner 4	Debit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only
0509350	BEivKa4Poc	Private cash withdrawal partner 4	Debit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only
0509360	BEivKa4Png	Private withdrawal in kind and goods partner 4	Debit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only
0509370	BEivKa4Pbe	Private taxes partner 4	Debit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only
0509380	BEivKa4Ppr	Private premiums partner 4	Debit	Basic, Sole proprietorship/vof option, sole proprietorship/vof only

How this group ends up on the balance sheet

Jaarrekening.io maps BEivKa4 by default to the line item Other reserves. This is a proposal based on the RGS code; the balance of all accounts in the group is added up under that line item. On the balance sheet this follows the layout of Title 9 Book 2 DCC; the group belongs to main group Group assets - Equity - Capital (BEiv).

Posting to these accounts

Of the 7 accounts in BEivKa4, 5 have a normal debit balance and 2 a normal credit balance. By scheme option: 7× Basic, 7× Sole proprietorship/vof option, 7× sole proprietorship/vof only. Accounts on 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 BEivKa4 a debit or credit account?

The accounts of BEivKa4 are in RGS 3.8 normally on the debit and credit side (this differs per account, see the table).

Which annual accounts line item does BEivKa4 belong to?

Jaarrekening.io maps BEivKa4 by default to Other reserves. You can change that per account during your review.

Which account numbers belong to BEivKa4?

In the RGS MKB scheme 0509310 to 0509380.

RGS codes →What is RGS? →

Preparing Dutch annual accounts?

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