RGS chart of accounts

RGS code WOvtRof: Interest income on receivables…

RGS group WOvtRof in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.

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The short answer

RGS group WOvtRof contains 14 accounts (8401010 up to and including 8401120) and belongs in the Dutch annual accounts under 10. Income from receivables that are part of the fixed assets and from securities. The normal balance is credit.

Updated 30 October 2026

Key facts

RGS group	WOvtRof
Main group	Income from receivables that are part of the fixed assets and from securities (WOvt)
Accounts	14
Account numbers	8401010 up to and including 8401120
Normal balance	credit
Line item in the annual accounts	10. Income from receivables that are part of the fixed assets and from securities

The accounts in RGS group WOvtRof

WOvtRof includes in RGS 3.8, among others, Interest income on receivables from group companies, domestic, income from receivables that are part of the fixed assets and… and Interest income on receivables from group companies, foreign, income from receivables that are part of the fixed assets and…. Below are all 14 accounts with number, full code, normal balance and scheme choice.

Account number	RGS code	Description	Normal balance	Scheme choice
8401010	WOvtRofRig	Interest income on receivables from group companies, domestic, income from receivables that are part of the fixed assets and…	Credit	Basic
8401020	WOvtRofRug	Interest income on receivables from group companies, foreign, income from receivables that are part of the fixed assets and…	Credit	Basic
8401030	WOvtRofRvp	Interest income on receivables from participants and other participating interests	Credit	Basic, sole proprietorship/vof choice
8401031	WOvtRofRvi	Interest income on receivables from other affiliated companies, domestic, income from receivables that are part of the fixed assets…	Credit	Basic
8401032	WOvtRofRvu	Interest income on receivables from other affiliated companies, foreign, income from receivables that are part of the fixed assets…	Credit	Basic
8401040	WOvtRofRid	Interest income on receivables from participating interests, domestic, income from receivables that are part of the fixed assets and from…	Credit	Basic, sole proprietorship/vof choice
8401050	WOvtRofRud	Interest income on receivables from participating interests, foreign, income from receivables that are part of the fixed assets and from…	Credit	Basic, sole proprietorship/vof choice
8401060	WOvtRofRva	Interest income on receivables from shareholders, income from receivables that are part of the fixed assets and from securities	Credit	Basic, BV only
8401070	WOvtRofRvd	Interest income on receivables from management, income from receivables that are part of the fixed assets and from securities	Credit	Basic, sole proprietorship/vof choice
8401080	WOvtRofRov	Interest income on other receivables, income from receivables that are part of the fixed assets and from securities	Credit	Basic, sole proprietorship/vof choice
8401090	WOvtRofDiv	Dividend on securities, income from receivables that are part of the fixed assets and from securities	Credit	Basic, sole proprietorship/vof choice
8401100	WOvtRofOoe	Income from other securities, income from receivables that are part of the fixed assets and from securities	Credit	Basic, sole proprietorship/vof choice
8401110	WOvtRofRor	Interest income on other current accounts	Credit	Basic, sole proprietorship/vof choice
8401120	WOvtRofLen	Interest income on loans granted (u/g), income from receivables that are part of the fixed assets and from securities	Credit	Basic, sole proprietorship/vof choice

How this group appears in the profit and loss account

Jaarrekening.io maps WOvtRof by default to the line item 10. Income from receivables that are part of the fixed assets and from securities. 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 Income from receivables that are part of the fixed assets and from securities (WOvt).

Posting to these accounts

Of the 14 accounts in WOvtRof, 0 have a normal debit balance and 14 a normal credit balance. By scheme choice: 14× Basic, 9× sole proprietorship/vof choice, 1× 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

RGS 3.8 final, referentiegrootboekschema.nl

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The substantive accuracy and completeness of the Dutch annual accounts remain the responsibility of the board.

Frequently asked questions

Is WOvtRof a debit or credit account?

The accounts of WOvtRof normally sit on the credit side in RGS 3.8.

Which line item of the annual accounts does WOvtRof belong to?

Jaarrekening.io maps WOvtRof by default to 10. Income from receivables that are part of the fixed assets and from securities. You can change this per account when you review.

Which account numbers belong to WOvtRof?

In the RGS MKB scheme 8401010 up to and including 8401120.

RGS codes →What is RGS? →

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