RGS code WFbeRls: Interest expense on subordinated…
RGS group WFbeRls in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.
The short answer
RGS group WFbeRls contains 21 accounts (8404010 up to and including 8404145) and belongs in the Dutch annual accounts under 13. Interest expense and similar charges. The normal balance is debit.
Updated 30 October 2026
Key facts
| RGS group | WFbeRls |
| Main group | Financial income and expenses (WFbe) |
| Accounts | 21 |
| Account numbers | 8404010 up to and including 8404145 |
| Normal balance | debit |
| Line item in the annual accounts | 13. Interest expense and similar charges |
The accounts in RGS group WFbeRls
WFbeRls includes in RGS 3.8, among others, Interest expense on subordinated loans and Interest expense on convertible loans. Below are all 21 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 8404010 | WFbeRlsRal | Interest expense on subordinated loans | Debit | Basic, sole proprietorship/vof choice |
| 8404015 | WFbeRlsRcl | Interest expense on convertible loans | Debit | Basic, sole proprietorship/vof choice |
| 8404020 | WFbeRlsRob | Interest expense on bond loans | Debit | Basic, sole proprietorship/vof choice |
| 8404030 | WFbeRlsRol | Interest expense on private loans | Debit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8404040 | WFbeRlsRhl | Interest expense on mortgage loans | Debit | Basic, sole proprietorship/vof choice |
| 8404050 | WFbeRlsRle | Interest expense on other loans | Debit | Basic, sole proprietorship/vof choice |
| 8404060 | WFbeRlsRef | Interest expense on financing | Debit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8404065 | WFbeRlsRlk | Interest expense to credit institutions | Debit | Basic, sole proprietorship/vof choice |
| 8404070 | WFbeRlsRlv | Interest expense on lease liabilities | Debit | Basic, sole proprietorship/vof choice |
| 8404076 | WFbeRlsVob | Interest expense on advance payments received on orders | Debit | Basic |
| 8404077 | WFbeRlsTbw | Interest expense on bills of exchange and cheques | Debit | Basic |
| 8404080 | WFbeRlsRgi | Interest expense on debts to group companies, domestic, interest expense and similar charges | Debit | Basic |
| 8404090 | WFbeRlsRgu | Interest expense on debts to group companies, foreign, interest expense and similar charges | Debit | Basic |
| 8404150 | WFbeRlsRmi | Interest expense on debts to other affiliated companies, domestic, interest expense and similar charges | Debit | Basic |
| 8404160 | WFbeRlsRmu | Interest expense on debts to other affiliated companies, foreign, interest expense and similar charges | Debit | Basic |
| 8404110 | WFbeRlsRdi | Interest expense on debts to participating interests, domestic, interest expense and similar charges | Debit | Basic, sole proprietorship/vof choice |
| 8404120 | WFbeRlsRdu | Interest expense on debts to participating interests, foreign, interest expense and similar charges | Debit | Basic, sole proprietorship/vof choice |
| 8404130 | WFbeRlsRsa | Interest expense on debts to shareholders, interest expense and similar charges | Debit | Basic, BV only |
| 8404135 | WFbeRlsRsf | Interest expense on debts to partners | Debit | Basic, sole proprietorship/vof choice, sole proprietorship/vof only |
| 8404140 | WFbeRlsRsd | Interest expense on debts to directors, interest expense and similar charges | Debit | Basic, sole proprietorship/vof choice |
| 8404145 | WFbeRlsRsc | Interest expense on debts to supervisory directors, interest expense and similar charges | Debit | Basic, BV only |
How this group appears in the profit and loss account
Jaarrekening.io maps WFbeRls by default to the line item 13. Interest expense and similar charges. This is a proposal based on the RGS code; the balance of all accounts in the group adds up to that line item. In the profit and loss account by nature (model E) this is the layout of Title 9, Book 2 of the Dutch Civil Code; the group belongs to main group Financial income and expenses (WFbe).
Posting to these accounts
Of the 21 accounts in WFbeRls, 21 have a normal debit balance and 0 a normal credit balance. By scheme choice: 21× Basic, 13× sole proprietorship/vof choice, 2× ZZP (freelancer), 1× sole proprietorship/vof only, 2× BV only. A posting to the other side reduces the balance.
You post costs and income in the financial year to which they relate, even if the payment falls in another year. At the end of the year, the balances of this group go to the profit and loss account, not the balance sheet.
Sources
Frequently asked questions
Is WFbeRls a debit or credit account?
The accounts of WFbeRls normally sit on the debit side in RGS 3.8.
Which line item of the annual accounts does WFbeRls belong to?
Jaarrekening.io maps WFbeRls by default to 13. Interest expense and similar charges. You can change this per account when you review.
Which account numbers belong to WFbeRls?
In the RGS MKB scheme 8404010 up to and including 8404145.
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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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