RGS code BVorOvr: loans, advances and guarantees…
RGS group BVorOvr in the reference ledger scheme 3.8, with account numbers, debit or credit and the item in the Dutch annual accounts.
The short answer
RGS group BVorOvr contains 14 accounts (1103005 up to and including 1103500) and belongs under B.II.4. Other receivables in the Dutch annual accounts. The normal balance is debit.
Updated 30 October 2026
Key facts
| RGS group | BVorOvr |
| Main group | Receivables (BVor) |
| Accounts | 14 |
| Account numbers | 1103005 up to and including 1103500 |
| Normal balance | debit |
| Item in the Dutch annual accounts | B.II.4. Other receivables |
| Type | assets |
The accounts in RGS group BVorOvr
BVorOvr in RGS 3.8 includes, among others, Loans, advances and guarantees on behalf of directors and former directors, other receivables (current) and Loans, advances and guarantees on behalf of supervisory directors and former supervisory directors, other receivables…. All 14 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1103005 | BVorOvrLvb | Loans, advances and guarantees on behalf of directors and former directors, other receivables (current) | Debit | Basic, BV only |
| 1103006 | BVorOvrLvc | Loans, advances and guarantees on behalf of supervisory directors and former supervisory directors, other receivables… | Debit | Basic, BV only |
| 1103180 | BVorOvrLek | Member accounts, other receivables | Debit | Basic |
| 1103140 | BVorOvrRcb | Current accounts directors, other receivables (current) | Debit | Basic, BV only |
| 1103141 | BVorOvrRcc | Current accounts supervisory directors, other receivables (current) | Debit | Basic, BV only |
| 1103142 | BVorOvrRco | Current accounts others (current) | Debit | Basic, EZ/VOF option |
| 1103143 | BVorOvrRca | Current accounts shareholders (current) | Debit | Basic, BV only |
| 1103010 | BVorOvrWbs | Deposits, other receivables | Debit | Basic, EZ/VOF option |
| 1103090 | BVorOvrVrb | Advance payments | Debit | Basic, EZ/VOF option |
| 1103070 | BVorOvrTvr | Loan interest receivable | Debit | Basic, EZ/VOF option |
| 1103080 | BVorOvrTvo | Other interest receivable | Debit | Basic, EZ/VOF option |
| 1103190 | BVorOvrOvk | Other receivables, other receivables | Debit | Basic, EZ/VOF option, ZZP |
| 1103200 | BVorOvrLen | Loans granted (current) | Debit | Basic, EZ/VOF option |
| 1103500 | BVorOvrNvd | Vouchers still to be received from third parties | Debit | Basic, EZ/VOF option |
How this group ends up on the balance sheet
Jaarrekening.io assigns BVorOvr by default to the item B.II.4. Other receivables. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. On the balance sheet this is the classification of Title 9 Book 2 DCC; the group belongs to main group Receivables (BVor).
Posting to these accounts
Of the 14 accounts in BVorOvr, 14 normally have a debit balance and 0 a credit balance. Per scheme option: 14× Basic, 8× EZ/VOF option, 1× ZZP, 5× BV only. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BVorOvr a debit or credit account?
The accounts of BVorOvr normally have a debit balance in RGS 3.8.
Which item of the Dutch annual accounts does BVorOvr belong to?
By default, Jaarrekening.io assigns BVorOvr to B.II.4. Other receivables. When reviewing, you can change that per account.
Which account numbers belong to BVorOvr?
In the RGS MKB scheme 1103005 up to and including 1103500.
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