RGS code BEivWer: negative credit-entry reserve…
RGS group BEivWer 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 BEivWer contains 9 accounts (0504010 to 0504090) and belongs in the Dutch annual accounts under Legal reserves. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BEivWer |
| Main group | Group assets - Equity - Capital (BEiv) |
| Accounts | 9 |
| Account numbers | 0504010 to 0504090 |
| Normal balance | credit |
| Line item in the annual accounts | Legal reserves |
| Type | equity |
The accounts in RGS group BEivWer
BEivWer includes in RGS 3.8, among others, Negative credit-entry reserve resulting from the conversion of the share capital of an NV (public limited company)… and Non-distributable reserve resulting from the conversion of the share capital of an NV (public limited company) into the…. All 9 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0504010 | BEivWerNba | Negative credit-entry reserve resulting from the conversion of the share capital of an NV (public limited company)… | Credit | Basic, BV only |
| 0504020 | BEivWerRla | Non-distributable reserve resulting from the conversion of the share capital of an NV (public limited company) into the… | Credit | Basic, BV only |
| 0504030 | BEivWerRvi | Legal reserve for contribution in kind | Credit | Basic, BV only |
| 0504040 | BEivWerRvl | Legal reserve for financing of transactions in own shares | Credit | Basic, BV only |
| 0504050 | BEivWerRvg | Legal reserve for capitalised costs of incorporation and issue of shares | Credit | Basic, BV only |
| 0504060 | BEivWerRgk | Legal reserve for capitalised development costs | Credit | Basic, BV only |
| 0504070 | BEivWerRed | Legal reserve for participating interests | Credit | Basic, BV only |
| 0504080 | BEivWerRvo | Legal reserve for translation differences on translating invested capital and the result of… | Credit | Basic, BV only |
| 0504090 | BEivWerKoe | Translation differences reserve | Credit | Basic, BV only |
How this group ends up on the balance sheet
Jaarrekening.io maps BEivWer by default to the line item Legal 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 9 accounts in BEivWer, 0 have a normal debit balance and 9 a normal credit balance. By scheme option: 9× Basic, 9× BV only. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BEivWer a debit or credit account?
The accounts of BEivWer are in RGS 3.8 normally on the credit side.
Which annual accounts line item does BEivWer belong to?
Jaarrekening.io maps BEivWer by default to Legal reserves. You can change that per account during your review.
Which account numbers belong to BEivWer?
In the RGS MKB scheme 0504010 to 0504090.
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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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