RGS chart of accounts

RGS code BSchSao: debt to other affiliated…

RGS group BSchSao in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.

✓ First annual accounts free ✓ Micro to large entities ✓ Dutch GAAP: Title 9, Book 2 DCC ✓ Primary database in the EU

The short answer

RGS group BSchSao contains 5 accounts (1208210 to 1208250) and belongs in the Dutch annual accounts under Other liabilities. The normal balance is credit.

Updated 30 October 2026

Key facts

RGS groupBSchSao
Main groupCurrent liabilities (BSch)
Accounts5
Account numbers1208210 to 1208250
Normal balancecredit
Line item in the annual accountsOther liabilities
Typeliabilities

The accounts in RGS group BSchSao

BSchSao includes in RGS 3.8, among others, Debt to other affiliated company 1 and Debt to other affiliated company 2. All 5 accounts are listed below with number, full code, normal balance and scheme option.

Account numberRGS codeDescriptionNormal balanceScheme option
1208210BSchSaoSo1Debt to other affiliated company 1CreditBasic
1208220BSchSaoSo2Debt to other affiliated company 2CreditBasic
1208230BSchSaoSo3Debt to other affiliated company 3CreditBasic
1208240BSchSaoSo4Debt to other affiliated company 4CreditBasic
1208250BSchSaoSo5Debt to other affiliated company 5CreditBasic

How this group ends up on the balance sheet

Jaarrekening.io maps BSchSao 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 BSchSao, 0 have a normal debit balance and 5 a normal credit balance. By scheme option: 5× Basic. An entry on the other side reduces the balance.

Sources

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The accuracy and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is BSchSao a debit or credit account?

The accounts of BSchSao are in RGS 3.8 normally on the credit side.

Which annual accounts line item does BSchSao belong to?

Jaarrekening.io maps BSchSao by default to Other liabilities. You can change that per account during your review.

Which account numbers belong to BSchSao?

In the RGS MKB scheme 1208210 to 1208250.

Read more

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.

Get started