RGS code BFvaOvr: principal: loans, advances…
RGS group BFvaOvr 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 BFvaOvr contains 20 accounts (0309020 to 0309129) and belongs in the Dutch annual accounts under Other receivables. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | BFvaOvr |
| Main group | Financial fixed assets (BFva) |
| Accounts | 20 |
| Account numbers | 0309020 to 0309129 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Other receivables |
| Type | assets |
The accounts in RGS group BFvaOvr
BFvaOvr includes in RGS 3.8, among others, Principal: loans, advances and guarantees in favour of directors (non-current) and Cumulative repayments and impairment: loans, advances and guarantees directors (non-current). All 20 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0309020 | BFvaOvrVob | Principal: loans, advances and guarantees in favour of directors (non-current) | Debit | Basic, BV only |
| 0309120 | BFvaOvrVoa | Cumulative repayments and impairment: loans, advances and guarantees directors (non-current) | Credit | Basic, BV only |
| 0309021 | BFvaOvrVgb | Principal: loans, advances and guarantees in favour of former directors (non-current) | Debit | Basic, BV only |
| 0309121 | BFvaOvrVga | Cumulative repayments and impairment: loans, advances and guarantees former directors (non-current) | Credit | Basic, BV only |
| 0309022 | BFvaOvrVoc | Principal: loans, advances and guarantees in favour of supervisory board members (non-current) | Debit | Basic, BV only |
| 0309122 | BFvaOvrVca | Cumulative repayments and impairment: loans, advances and guarantees supervisory board members (non-current) | Credit | Basic, BV only |
| 0309023 | BFvaOvrVgc | Principal: loans, advances and guarantees in favour of former supervisory board members (non-current) | Debit | Basic, BV only |
| 0309123 | BFvaOvrVaw | Cumulative repayments and impairment: loans, advances and guarantees former supervisory board members (non-current) | Credit | Basic, BV only |
| 0309024 | BFvaOvrLvl | Principal: receivables from loans and advances to members (non-current) | Debit | Basic, Sole proprietorship/vof option, BV only |
| 0309124 | BFvaOvrLvc | Cumulative repayments and impairment: loans and advances to members (non-current) | Credit | Basic, BV only |
| 0309025 | BFvaOvrHva | Principal: receivables from loans and advances to holders of registered shares (non-current) | Debit | Basic, BV only |
| 0309125 | BFvaOvrHvc | Cumulative repayments and impairment: loans and advances to holders of registered shares (non-current) | Credit | Basic, BV only |
| 0309009 | BFvaOvrTsl | Principal: subsidies receivable (non-current) | Debit | Basic, Sole proprietorship/vof option |
| 0309019 | BFvaOvrTsc | Cumulative repayments and impairment: subsidies receivable (non-current) | Credit | Basic |
| 0309050 | BFvaOvrWaa | Principal: security deposits (non-current) | Debit | Basic, Sole proprietorship/vof option |
| 0309150 | BFvaOvrWac | Cumulative repayments and impairment: security deposits (non-current) | Credit | Basic |
| 0309039 | BFvaOvrLed | Principal: member accounts (non-current) | Debit | Basic |
| 0309139 | BFvaOvrLec | Cumulative repayments and impairment: member accounts (non-current) | Credit | Basic |
| 0309029 | BFvaOvrOvl | Principal: other financial fixed assets (non-current) | Debit | Basic, Sole proprietorship/vof option |
| 0309129 | BFvaOvrOvc | Cumulative repayments and impairment: other financial fixed assets (non-current) | Credit | Basic |
How this group ends up on the balance sheet
Jaarrekening.io maps BFvaOvr by default to the line item Other receivables. 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 Financial fixed assets (BFva).
Posting to these accounts
Of the 20 accounts in BFvaOvr, 10 have a normal debit balance and 10 a normal credit balance. By scheme option: 20× Basic, 4× Sole proprietorship/vof option, 12× BV only. Accounts on the other side reduce the amount of the group, for example as a correction or depreciation.
Sources
Frequently asked questions
Is BFvaOvr a debit or credit account?
The accounts of BFvaOvr 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 BFvaOvr belong to?
Jaarrekening.io maps BFvaOvr by default to Other receivables. You can change that per account during your review.
Which account numbers belong to BFvaOvr?
In the RGS MKB scheme 0309020 to 0309129.
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