RGS code BSchAos: mortgages from credit…
RGS group BSchAos 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 BSchAos contains 5 accounts (1201060 to 1201100) and belongs in the Dutch annual accounts under Other liabilities. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BSchAos |
| Main group | Current liabilities (BSch) |
| Accounts | 5 |
| Account numbers | 1201060 to 1201100 |
| Normal balance | credit |
| Line item in the annual accounts | Other liabilities |
| Type | liabilities |
The accounts in RGS group BSchAos
BSchAos includes in RGS 3.8, among others, Mortgages from credit institutions (current) and Loans from credit institutions (current). All 5 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1201060 | BSchAosHvk | Mortgages from credit institutions (current) | Credit | Basic, Sole proprietorship/vof option |
| 1201080 | BSchAosLvk | Loans from credit institutions (current) | Credit | Basic, Sole proprietorship/vof option |
| 1201070 | BSchAosFvk | Financing from credit institutions (current) | Credit | Basic, Sole proprietorship/vof option |
| 1201090 | BSchAosAos | Repayment obligations, other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1201100 | BSchAosMvl | Market value adjustment of the fixed-rate loan (current) | Credit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BSchAos by default to the line item Other liabilities. 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 Current liabilities (BSch).
Posting to these accounts
Of the 5 accounts in BSchAos, 0 have a normal debit balance and 5 a normal credit balance. By scheme option: 5× Basic, 5× Sole proprietorship/vof option. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BSchAos a debit or credit account?
The accounts of BSchAos are in RGS 3.8 normally on the credit side.
Which annual accounts line item does BSchAos belong to?
Jaarrekening.io maps BSchAos by default to Other liabilities. You can change that per account during your review.
Which account numbers belong to BSchAos?
In the RGS MKB scheme 1201060 to 1201100.
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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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