RGS code BVorVop: current account participant…
RGS group BVorVop 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 BVorVop contains 6 accounts (1103120 up to and including 1103125) and belongs under B.II.3. Receivables from participants and from companies in which an interest is held in the Dutch annual accounts. The normal balance is debit.
Updated 30 October 2026
Key facts
| RGS group | BVorVop |
| Main group | Receivables (BVor) |
| Accounts | 6 |
| Account numbers | 1103120 up to and including 1103125 |
| Normal balance | debit |
| Item in the Dutch annual accounts | B.II.3. Receivables from participants and from companies in which an interest is held |
| Type | assets |
The accounts in RGS group BVorVop
BVorVop in RGS 3.8 includes, among others, Current account participant and participating interest 1 (current) and Current account participant and participating interest 2 (current). All 6 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1103120 | BVorVopVr1 | Current account participant and participating interest 1 (current) | Debit | Basic, EZ/VOF option |
| 1103121 | BVorVopVr2 | Current account participant and participating interest 2 (current) | Debit | Basic, EZ/VOF option |
| 1103122 | BVorVopVr3 | Current account participant and participating interest 3 (current) | Debit | Basic, EZ/VOF option |
| 1103123 | BVorVopVr4 | Current account participant and participating interest 4 (current) | Debit | Basic, EZ/VOF option |
| 1103124 | BVorVopVr5 | Current account participant and participating interest 5 (current) | Debit | Basic, EZ/VOF option |
| 1103125 | BVorVopVo1 | Receivable / loan participant and participating interest 1 | Debit | Basic, EZ/VOF option |
How this group ends up on the balance sheet
Jaarrekening.io assigns BVorVop by default to the item B.II.3. Receivables from participants and from companies in which an interest is held. 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 6 accounts in BVorVop, 6 normally have a debit balance and 0 a credit balance. Per scheme option: 6× Basic, 6× EZ/VOF option. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BVorVop a debit or credit account?
The accounts of BVorVop normally have a debit balance in RGS 3.8.
Which item of the Dutch annual accounts does BVorVop belong to?
By default, Jaarrekening.io assigns BVorVop to B.II.3. Receivables from participants and from companies in which an interest is held. When reviewing, you can change that per account.
Which account numbers belong to BVorVop?
In the RGS MKB scheme 1103120 up to and including 1103125.
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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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