RGS code WRedArv: Result from participating…
RGS group WRedArv 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 WRedArv contains 5 accounts (8420010 up to and including 8420030) and belongs in the Dutch annual accounts under 16. Share in profit/loss of participating interests. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | WRedArv |
| Main group | Share in result of participating interests (WRed) |
| Accounts | 5 |
| Account numbers | 8420010 up to and including 8420030 |
| Normal balance | debit and credit |
| Line item in the annual accounts | 16. Share in profit/loss of participating interests |
The accounts in RGS group WRedArv
WRedArv includes in RGS 3.8, among others, Result from participating interests (dividend) - exemption and Share in profit (loss) of participating interests in group companies - exemption. Below are all 5 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 8420010 | WRedArvAwd | Result from participating interests (dividend) - exemption | Credit | Basic, sole proprietorship/vof choice |
| 8420015 | WRedArvGrp | Share in profit (loss) of participating interests in group companies - exemption | Credit | Basic |
| 8420016 | WRedArvOvd | Share in profit (loss) of other participating interests - exemption | Credit | Basic, sole proprietorship/vof choice |
| 8420020 | WRedArvDvn | Addition to provision relating to participating interests - exemption | Credit | Basic, sole proprietorship/vof choice |
| 8420030 | WRedArvVvi | Release of provision relating to participating interests - exemption | Debit | Basic, sole proprietorship/vof choice |
How this group appears in the profit and loss account
Jaarrekening.io maps WRedArv by default to the line item 16. Share in profit/loss of participating interests. 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 Share in result of participating interests (WRed).
Posting to these accounts
Of the 5 accounts in WRedArv, 1 have a normal debit balance and 4 a normal credit balance. By scheme choice: 5× Basic, 4× sole proprietorship/vof choice. The accounts with the opposite side reduce the amount of the group, for example as a correction or write-off.
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 WRedArv a debit or credit account?
The accounts of WRedArv normally sit on both the debit and credit side in RGS 3.8 (it differs per account, see the table).
Which line item of the annual accounts does WRedArv belong to?
Jaarrekening.io maps WRedArv by default to 16. Share in profit/loss of participating interests. You can change this per account when you review.
Which account numbers belong to WRedArv?
In the RGS MKB scheme 8420010 up to and including 8420030.
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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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