RGS chart of accounts

RGS code WFbeOrl: interest expense pension…

RGS group WFbeOrl in the reference ledger scheme 3.8, with account numbers, debit or credit and the item in the Dutch annual accounts.

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The short answer

RGS group WFbeOrl contains 9 accounts (8406010 up to and including 8406090) and belongs under 13. Interest expense and similar charges in the Dutch annual accounts. The normal balance is debit.

Updated 30 October 2026

Key facts

RGS group	WFbeOrl
Main group	Financial income and expenses (WFbe)
Accounts	9
Account numbers	8406010 up to and including 8406090
Normal balance	debit
Item in the Dutch annual accounts	13. Interest expense and similar charges

The accounts in RGS group WFbeOrl

WFbeOrl in RGS 3.8 includes, among others, Interest expense pension obligations and Interest expense annuity obligations. All 9 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
8406010	WFbeOrlRpe	Interest expense pension obligations	Debit	Basic, EZ/VOF option
8406020	WFbeOrlRli	Interest expense annuity obligations	Debit	Basic, EZ/VOF option
8406030	WFbeOrlRlb	Interest expense taxes	Debit	Basic, EZ/VOF option
8406040	WFbeOrlRos	Interest expense other debts, interest expense and similar charges	Debit	Basic, EZ/VOF option
8406050	WFbeOrlRkb	Interest and bank charges	Debit	Basic, EZ/VOF option
8406060	WFbeOrlWbs	Interest on deposits	Debit	Basic, EZ/VOF option
8406070	WFbeOrlRld	Interest on discount (disagio)	Debit	Basic, EZ/VOF option
8406085	WFbeOrlOvp	Interest expense accrued liabilities	Debit	Basic
8406090	WFbeOrlOrl	Other interest expense, interest expense and similar charges	Debit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WFbeOrl by default to the item 13. Interest expense and similar charges. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. In the profit and loss account by nature (model E) this is the classification of Title 9 Book 2 DCC; the group belongs to main group Financial income and expenses (WFbe).

Posting to these accounts

Of the 9 accounts in WFbeOrl, 9 normally have a debit balance and 0 a credit balance. Per scheme option: 9× Basic, 8× EZ/VOF option. An entry on the other side reduces the balance.

You book costs and income in the financial year to which they relate, even if the payment falls in a different year. At the end of the year, the balances of this group go to the profit and loss account and not to the balance sheet.

Sources

RGS 3.8 final version, referentiegrootboekschema.nl

Legal notice: this information is of a general nature and does not replace tax or legal advice or an accountant's audit. The substantive correctness and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is WFbeOrl a debit or credit account?

The accounts of WFbeOrl normally have a debit balance in RGS 3.8.

Which item of the Dutch annual accounts does WFbeOrl belong to?

By default, Jaarrekening.io assigns WFbeOrl to 13. Interest expense and similar charges. When reviewing, you can change that per account.

Which account numbers belong to WFbeOrl?

In the RGS MKB scheme 8406010 up to and including 8406090.

RGS codes →What is RGS? →

Preparing Dutch annual accounts?

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