RGS code BVrzOvz: provision for restoration…
RGS group BVrzOvz 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 BVrzOvz contains 17 accounts (0704020 up to and including 0704191) and belongs under B.3. Other provisions in the Dutch annual accounts. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | BVrzOvz |
| Main group | Provisions (BVrz) |
| Accounts | 17 |
| Account numbers | 0704020 up to and including 0704191 |
| Normal balance | credit |
| Item in the Dutch annual accounts | B.3. Other provisions |
| Type | equity and liabilities |
The accounts in RGS group BVrzOvz
BVrzOvz in RGS 3.8 includes, among others, Provision for restoration costs, other provisions and Provision for clean-up of existing environmental pollution. All 17 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0704020 | BVrzOvzVhe | Provision for restoration costs, other provisions | Credit | Basic, EZ/VOF option |
| 0704030 | BVrzOvzVvo | Provision for clean-up of existing environmental pollution | Credit | Basic, EZ/VOF option |
| 0704040 | BVrzOvzVuc | Provision for claims, disputes and legal proceedings | Credit | Basic, EZ/VOF option |
| 0703010 | BVrzOvzVvg | Provision for major maintenance | Credit | Basic, EZ/VOF option |
| 0704050 | BVrzOvzVwp | Provision for removal obligations | Credit | Basic, EZ/VOF option |
| 0704060 | BVrzOvzVlc | Provision for onerous contracts | Credit | Basic, EZ/VOF option |
| 0704070 | BVrzOvzVir | Provision in connection with reorganisations | Credit | Basic, EZ/VOF option |
| 0704080 | BVrzOvzVid | Provision in connection with participating interests | Credit | Basic, EZ/VOF option |
| 0704010 | BVrzOvzGar | Warranty provision | Credit | Basic, EZ/VOF option |
| 0704090 | BVrzOvzJub | Jubilee provision | Credit | Basic, EZ/VOF option |
| 0704100 | BVrzOvzArb | Provision for insurance of disability risks | Credit | Basic, EZ/VOF option |
| 0704120 | BVrzOvzOvz | Other provisions | Credit | Basic, EZ/VOF option |
| 0704160 | BVrzOvzLob | Career guidance provision | Credit | Basic, EZ/VOF option |
| 0704170 | BVrzOvzZoa | Provision for insurance of illness or disability | Credit | Basic, EZ/VOF option |
| 0704180 | BVrzOvzUhp | Provision for employee benefits | Credit | Basic, EZ/VOF option |
| 0704190 | BVrzOvzAgb | Provision for share-based payments | Credit | Basic, EZ/VOF option, BV only |
| 0704191 | BVrzOvzVza | Provision for obligations in respect of illness or disability | Credit | Basic, EZ/VOF option |
How this group ends up on the balance sheet
Jaarrekening.io assigns BVrzOvz by default to the item B.3. Other provisions. 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 Provisions (BVrz).
Posting to these accounts
Of the 17 accounts in BVrzOvz, 0 normally have a debit balance and 17 a credit balance. Per scheme option: 17× Basic, 17× EZ/VOF option, 1× BV only. An entry on the other side reduces the balance.
Sources
Frequently asked questions
Is BVrzOvz a debit or credit account?
The accounts of BVrzOvz normally have a credit balance in RGS 3.8.
Which item of the Dutch annual accounts does BVrzOvz belong to?
By default, Jaarrekening.io assigns BVrzOvz to B.3. Other provisions. When reviewing, you can change that per account.
Which account numbers belong to BVrzOvz?
In the RGS MKB scheme 0704020 up to and including 0704191.
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