RGS code BSchSap: debts to participant and…
RGS group BSchSap 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 BSchSap contains 5 accounts (1208310 to 1208350) and belongs in the Dutch annual accounts under Debts to participants and to companies in which an interest is held. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BSchSap |
| Main group | Current liabilities (BSch) |
| Accounts | 5 |
| Account numbers | 1208310 to 1208350 |
| Normal balance | credit |
| Line item in the annual accounts | Debts to participants and to companies in which an interest is held |
| Type | liabilities |
The accounts in RGS group BSchSap
BSchSap includes in RGS 3.8, among others, Debts to participant and to company in which an interest is held 1 and Debts to participant and to company in which an interest is held 2. All 5 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1208310 | BSchSapSp1 | Debts to participant and to company in which an interest is held 1 | Credit | Basic, Sole proprietorship/vof option |
| 1208320 | BSchSapSp2 | Debts to participant and to company in which an interest is held 2 | Credit | Basic, Sole proprietorship/vof option |
| 1208330 | BSchSapSp3 | Debts to participant and to company in which an interest is held 3 | Credit | Basic, Sole proprietorship/vof option |
| 1208340 | BSchSapSp4 | Debts to participant and to company in which an interest is held 4 | Credit | Basic, Sole proprietorship/vof option |
| 1208350 | BSchSapSp5 | Debts to participant and to company in which an interest is held 5 | Credit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BSchSap by default to the line item Debts to participants and to companies in which an interest is held. 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 BSchSap, 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 BSchSap a debit or credit account?
The accounts of BSchSap are in RGS 3.8 normally on the credit side.
Which annual accounts line item does BSchSap belong to?
Jaarrekening.io maps BSchSap by default to Debts to participants and to companies in which an interest is held. You can change that per account during your review.
Which account numbers belong to BSchSap?
In the RGS MKB scheme 1208310 to 1208350.
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