RGS code BEivKa5: business equity excluding tax…
RGS group BEivKa5 in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.
The short answer
RGS group BEivKa5 contains 7 accounts (0509410 to 0509480) 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 | BEivKa5 |
| Main group | Group assets - Equity - Capital (BEiv) |
| Accounts | 7 |
| Account numbers | 0509410 to 0509480 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Other reserves |
| Type | equity |
The accounts in RGS group BEivKa5
BEivKa5 includes in RGS 3.8, among others, Business equity excluding tax reserves, tax equity of unincorporated business (natural persons) and Private deposits partner 5. All 7 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0509410 | BEivKa5Ond | Business equity excluding tax reserves, tax equity of unincorporated business (natural persons) | Credit | Basic, Sole proprietorship/vof option, sole proprietorship/vof only |
| 0509430 | BEivKa5Prs | Private deposits partner 5 | Credit | Basic, Sole proprietorship/vof option, sole proprietorship/vof only |
| 0509440 | BEivKa5Pro | Private withdrawals partner 5 | Debit | Basic, Sole proprietorship/vof option, sole proprietorship/vof only |
| 0509450 | BEivKa5Poc | Private cash withdrawal partner 5 | Debit | Basic, Sole proprietorship/vof option, sole proprietorship/vof only |
| 0509460 | BEivKa5Png | Private withdrawal in kind and goods partner 5 | Debit | Basic, Sole proprietorship/vof option, sole proprietorship/vof only |
| 0509470 | BEivKa5Pbe | Private taxes partner 5 | Debit | Basic, Sole proprietorship/vof option, sole proprietorship/vof only |
| 0509480 | BEivKa5Ppr | Private premiums partner 5 | Debit | Basic, Sole proprietorship/vof option, sole proprietorship/vof only |
How this group ends up on the balance sheet
Jaarrekening.io maps BEivKa5 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 BEivKa5, 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
Frequently asked questions
Is BEivKa5 a debit or credit account?
The accounts of BEivKa5 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 BEivKa5 belong to?
Jaarrekening.io maps BEivKa5 by default to Other reserves. You can change that per account during your review.
Which account numbers belong to BEivKa5?
In the RGS MKB scheme 0509410 to 0509480.
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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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