RGS code WWfaBwv: Impairments of financial fixed…
RGS group WWfaBwv 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 WWfaBwv contains 5 accounts (8405004 up to and including 8405110) and belongs in the Dutch annual accounts under 12. Changes in value of receivables that are part of the fixed assets and of securities. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | WWfaBwv |
| Main group | Changes in value of financial fixed assets and securities (WWfa) |
| Accounts | 5 |
| Account numbers | 8405004 up to and including 8405110 |
| Normal balance | debit and credit |
| Line item in the annual accounts | 12. Changes in value of receivables that are part of the fixed assets and of securities |
The accounts in RGS group WWfaBwv
WWfaBwv includes in RGS 3.8, among others, Impairments of financial fixed assets and Exceptional increases in value of securities, changes in value of financial fixed assets and securities. Below are all 5 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 8405004 | WWfaBwvFva | Impairments of financial fixed assets | Debit | Basic, sole proprietorship/vof choice |
| 8405080 | WWfaBwvWse | Exceptional increases in value of securities, changes in value of financial fixed assets and securities | Credit | Basic, sole proprietorship/vof choice |
| 8405050 | WWfaBwvOef | Impairments of securities, changes in value of financial fixed assets and securities | Debit | Basic, sole proprietorship/vof choice |
| 8405100 | WWfaBwvTwf | Reversal of impairments of financial fixed assets, changes in value of financial fixed… | Credit | Basic, sole proprietorship/vof choice |
| 8405110 | WWfaBwvTwe | Reversal of impairments of securities, changes in value of financial fixed assets and… | Credit | Basic, sole proprietorship/vof choice |
How this group appears in the profit and loss account
Jaarrekening.io maps WWfaBwv by default to the line item 12. Changes in value of receivables that are part of the fixed assets and of 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 Changes in value of financial fixed assets and securities (WWfa).
Posting to these accounts
Of the 5 accounts in WWfaBwv, 2 have a normal debit balance and 3 a normal credit balance. By scheme choice: 5× Basic, 5× 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 WWfaBwv a debit or credit account?
The accounts of WWfaBwv 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 WWfaBwv belong to?
Jaarrekening.io maps WWfaBwv by default to 12. Changes in value of receivables that are part of the fixed assets and of securities. You can change this per account when you review.
Which account numbers belong to WWfaBwv?
In the RGS MKB scheme 8405004 up to and including 8405110.
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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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