RJ 410 and 420: other information and the appropriation of the result

The short answer

Medium-sized and large entities add other information to the annual accounts and management report, including the auditor's report and the articles-of-association provisions on profit (art. 2:392 DCC), and state in the notes the appropriation of the result or the proposal for it (art. 2:380c DCC). Micro and small entities are exempt from both. Everyone states at the top of the balance sheet whether the appropriation has been processed.

Updated 30 October 2026

Key facts

What the other information is

The board adds the following information to the annual accounts and the management report:

a. the auditor's report referred to in article 393(5) or a statement of why it is missing;

b. a description of the provision in the articles of association on the appropriation of profit;

The law then adds: for a cooperative or mutual insurance association, the statutory provision on contributing to a deficit, insofar as it deviates from the law; who holds special control rights under the articles; shares without voting rights or with limited profit rights; and branch offices with their country and any differing trade name (under c to f). The information may not conflict with the annual accounts and management report (paragraph 2).

The other information is not part of the annual accounts or the management report, but is part of the annual report documents. The Council prefers a separate heading "Other information", under which you may refer to a place in the annual report documents where an item already appears (RJ 410.101). A medium-sized entity does not disclose the control rights and the shares without voting or profit rights (art. 2:397(7) DCC).

The profit provision in the articles: no bare reference

"See article 25 of the articles of association" is not enough. You reproduce the provision word for word or summarise it (RJ 420.105). For many BVs (private limited companies) it amounts to this: the profit is at the disposal of the general meeting, which can only distribute insofar as equity exceeds the statutory and other reserves required by law or the articles, and a distribution takes effect only after approval by the board (art. 2:216 DCC). If the articles say nothing about profit, you state that. For how the distribution test works, see article 2:216 DCC.

The appropriation of the result in the notes

The legal entity states the appropriation of the profit or the treatment of the loss, or, as long as this has not been determined, the proposal for it.

When the accounts are prepared, the appropriation is usually not yet determined; you then state the board's proposal. The Council asks for the declared or proposed dividend per share (RJ 420.108). The document filed is the annual accounts as adopted by the general meeting (RJ 420.106).

Balance sheet before or after appropriation of profit

The law lets you choose whether the balance sheet shows equity with the appropriation of the result processed, or with the proposal if the appropriation is not yet determined; the top of the balance sheet states which choice you made (art. 2:362(2) DCC). If you choose before appropriation, the result after tax is the last item of equity, as "result for the financial year" (art. 11 Besluit modellen jaarrekening (Dutch Annual Accounts Formats Decree); RJ 420.102; RJk A8.103).

The Council recommends the balance sheet before appropriation of profit, because nothing has been decided on the balance sheet date and so there is no obligation. Recognising the proposed dividend as a liability is permitted (RJ 420.101; RJ 160.208). Two things you always process: the movements that law or articles prescribe in the reserves, such as the statutory reserve for capitalised development costs (RJ 420.101; RJk A8.101), and an interim dividend already paid, which you deduct visibly from the result; the balance is called undistributed profit (RJ 160.210).

Case: web shop with interim dividend and statutory reserve

Webwinkel Noorderlicht BV is medium-sized, has 20.000 shares of € 1 and € 300.000 of other reserves. In 2025 it makes a profit after tax of € 180.000. It capitalised € 40.000 of development costs for a new ordering platform and forms a statutory reserve for it at the expense of the result (art. 2:365(2) DCC). In October 2025, after a distribution test, it paid out € 20.000 of interim dividend (€ 1 per share). The board proposes to pay a final dividend of € 50.000 (€ 2,50 per share) and to add the rest to the other reserves.

The notes state the appropriation: € 40.000 to the statutory reserve, € 20.000 interim dividend, € 50.000 proposed final dividend and € 70.000 to the other reserves, together € 180.000. The other information contains the auditor's report and a summary of the profit provision from the articles. Had Noorderlicht been small, the notes on the appropriation and the other information would not apply; the balance sheet would still state whether the appropriation has been processed, and the notes would give the retained part of the result (art. 2:396(3) DCC).

Key figures and ratios (RJ 430)

If you include key figures in the annual report documents, such as EBITDA, solvency or turnover per employee, RJ 430 applies. A figure that does not follow directly from the annual accounts or is not defined anywhere in law, you define, with the calculation and, where possible, a reconciliation to the annual accounts (RJ 430.104). Show the prior-year figure next to it, calculated in the same way, and explain any change in the calculation (RJ 430.105). Such own figures get no more prominent place than the figures from the annual accounts themselves (RJ 430.106). For listed companies a multi-year overview is customary; the Council recommends it to others as well (RJ 430.108).

By size class

For the foundation and association that fall under Title 9, the profit provision and art. 2:380c DCC do not apply; they state the provision in the articles and the appropriation of the result on the basis of art. 2:383a DCC, even if they are small.

Common mistakes

• Referring only to an article of the articles of association in the other information.
• Recognising the proposed dividend as a liability and at the same time stating "before appropriation of profit" at the top of the balance sheet.
• Not deducting a paid interim dividend from the result.
• Forming the statutory reserve only after adoption instead of in the prepared balance sheet.
• For a small BV, including a profit provision from the articles or an appropriation of result that is not mandatory and does not match the general meeting's resolution.

How it works in Jaarrekening.io

In Jaarrekening.io, for a medium-sized or large entity you record the appropriation of the result before the notes are prepared; the notes take over that allocation. The profit provision from the articles goes into the other information. If the articles contain no provision, the app states that in a fixed sentence. For a small entity, the app does not ask about art. 2:380c DCC.

Sources

• Art. 2:362 DCC: balance sheet before or after appropriation of the result (wetten.overheid.nl)
• Art. 2:380c DCC: appropriation of profit or treatment of loss
• Art. 2:392 DCC: other information
• Art. 2:396 DCC: exemptions for the small entity
• Dutch Accounting Standards Board: the Guidelines and the bundles (rjnet.nl)

Read more