RGS chart of accounts

RGS code WFbeRlm: interest income receivables…

RGS group WFbeRlm 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 WFbeRlm contains 20 accounts (8402030 up to and including 8402190) and belongs under 11. Other interest income and similar income in the Dutch annual accounts. The normal balance is credit.

Updated 30 October 2026

Key facts

RGS group	WFbeRlm
Main group	Financial income and expenses (WFbe)
Accounts	20
Account numbers	8402030 up to and including 8402190
Normal balance	credit
Item in the Dutch annual accounts	11. Other interest income and similar income

The accounts in RGS group WFbeRlm

WFbeRlm in RGS 3.8 includes, among others, Interest income receivables group companies domestic and Interest income receivables group companies abroad. All 20 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
8402030	WFbeRlmRgi	Interest income receivables group companies domestic	Credit	Basic
8402040	WFbeRlmRgu	Interest income receivables group companies abroad	Credit	Basic
8402050	WFbeRlmRmi	Interest income receivables other affiliated companies domestic	Credit	Basic
8402060	WFbeRlmRmu	Interest income receivables other affiliated companies abroad	Credit	Basic
8402070	WFbeRlmRdi	Interest income receivables participating interests domestic	Credit	Basic, EZ/VOF option
8402080	WFbeRlmRdu	Interest income receivables participating interests abroad	Credit	Basic, EZ/VOF option
8402110	WFbeRlmRlm	Interest on cash and cash equivalents, interest income and similar income	Credit	Basic, EZ/VOF option, ZZP
8402010	WFbeRlmOdr	Interest income deposit accounts, interest income and similar income	Credit	Basic, EZ/VOF option
8402020	WFbeRlmObr	Interest income bank accounts, interest income and similar income	Credit	Basic, EZ/VOF option, ZZP
8402090	WFbeRlmRva	Interest income receivables from shareholders	Credit	Basic, BV only
8402095	WFbeRlmRvf	Interest income receivables from partners	Credit	Basic, EZ/VOF option, sole proprietorship/VOF only
8402100	WFbeRlmRrb	Interest income current accounts directors, interest income and similar income	Credit	Basic, EZ/VOF option
8402105	WFbeRlmRrc	Interest income current accounts supervisory directors, interest income and similar income	Credit	Basic, BV only
8403010	WFbeRlmRbb	Interest income taxes, interest income and similar income	Credit	Basic, EZ/VOF option, ZZP
8402130	WFbeRlmKgd	Interest income cash	Credit	Basic, EZ/VOF option
8402140	WFbeRlmCol	Interest income collateral	Credit	Basic, EZ/VOF option
8402150	WFbeRlmCfv	Interest income CFV	Credit	Basic, EZ/VOF option
8403030	WFbeRlmKsw	Gain on debt forgiveness	Credit	Basic, EZ/VOF option, ZZP
8403020	WFbeRlmAre	Other interest income, interest income and similar income	Credit	Basic, EZ/VOF option
8402190	WFbeRlmInc	Interest income direct debit	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WFbeRlm by default to the item 11. Other interest income and similar income. 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 20 accounts in WFbeRlm, 0 normally have a debit balance and 20 a credit balance. Per scheme option: 20× Basic, 14× EZ/VOF option, 4× ZZP, 1× sole proprietorship/VOF only, 2× BV only. 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 WFbeRlm a debit or credit account?

The accounts of WFbeRlm normally have a credit balance in RGS 3.8.

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

By default, Jaarrekening.io assigns WFbeRlm to 11. Other interest income and similar income. When reviewing, you can change that per account.

Which account numbers belong to WFbeRlm?

In the RGS MKB scheme 8402030 up to and including 8402190.

RGS codes →What is RGS? →

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