RGS code BSchOvs: current account directors…
RGS group BSchOvs 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 BSchOvs contains 15 accounts (1209020 to 1290180) and belongs in the Dutch annual accounts under Other liabilities. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BSchOvs |
| Main group | Current liabilities (BSch) |
| Accounts | 15 |
| Account numbers | 1209020 to 1290180 |
| Normal balance | credit |
| Line item in the annual accounts | Other liabilities |
| Type | liabilities |
The accounts in RGS group BSchOvs
BSchOvs includes in RGS 3.8, among others, Current account directors (current) and Current account supervisory board members (current). All 15 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1209020 | BSchOvsRcb | Current account directors (current) | Credit | Basic, BV only |
| 1209025 | BSchOvsRcc | Current account supervisory board members (current) | Credit | Basic, BV only |
| 1209045 | BSchOvsRco | Current account others (current) | Credit | Basic, Sole proprietorship/vof option |
| 1209010 | BSchOvsSaa | Debts to shareholders | Credit | Basic, BV only |
| 1209065 | BSchOvsOvi | Other staff obligations, other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1209070 | BSchOvsTbd | Dividend distributions payable, other liabilities | Credit | Basic, BV only |
| 1209090 | BSchOvsGif | Donation obligations | Credit | Basic, Sole proprietorship/vof option |
| 1209100 | BSchOvsSuv | Repayment of subsidies, other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1209110 | BSchOvsStp | Pension premiums payable, pension liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1209150 | BSchOvsOvs | Other liabilities (miscellaneous) | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1209135 | BSchOvsWaa | Security deposits, other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1209160 | BSchOvsSta | Bottle deposits outstanding, other liabilities | Credit | Basic, Sole proprietorship/vof option |
| 1209170 | BSchOvsVou | Vouchers outstanding | Credit | Basic, Sole proprietorship/vof option |
| 1209175 | BSchOvsVvd | Third-party vouchers sold | Credit | Basic, Sole proprietorship/vof option |
| 1290180 | BSchOvsZua | Stamps outstanding with customers | Credit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BSchOvs 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 15 accounts in BSchOvs, 0 have a normal debit balance and 15 a normal credit balance. By scheme option: 15× Basic, 11× Sole proprietorship/vof option, 1× ZZP, 4× BV only. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BSchOvs a debit or credit account?
The accounts of BSchOvs are in RGS 3.8 normally on the credit side.
Which annual accounts line item does BSchOvs belong to?
Jaarrekening.io maps BSchOvs by default to Other liabilities. You can change that per account during your review.
Which account numbers belong to BSchOvs?
In the RGS MKB scheme 1209020 to 1290180.
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Preparing Dutch annual accounts?
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