Deposits: financial fixed assets or receivables?
You paid three months' rent as a deposit. Is that amount under financial fixed assets or under receivables? The answer depends on when you get it back.
The short answer
A deposit paid is a receivable from the counterparty. If you get it back only after more than twelve months, it is shown under financial fixed assets as an other receivable; within twelve months it belongs among the current receivables. A deposit received is a liability.
Updated 30 October 2026
Key facts
| Law | art. 2:367(f) DCC (other receivables under financial fixed assets), art. 2:370(1)(e) and (2) DCC (current other receivables) |
| Guideline | RJ 222.304 and 222.306; RJ 190.2; RJk A2.105 to A2.107 and B3.101 |
| Applies to | Financial years 2025, 2026 and 2027 |
The criterion: lasting or back within twelve months
The law divides assets according to whether they serve the entity's activities on a lasting basis (art. 2:364(1) DCC). Twelve months is the practical yardstick: an asset that you expect to realise within twelve months after the balance sheet date is current (RJk A2.106). For a receivable under financial fixed assets of which part becomes due within twelve months, you show that part separately in the notes or under current assets (RJk A2.107). The RJ works it out in the same way (RJ 190.206).
For a deposit this means: look at the time of repayment. If it is tied to a rental or lease contract that still runs for more than a year, you do not get it back within twelve months and it is shown under financial fixed assets, among the other receivables (art. 2:367(f) DCC; RJ 222.304). If the contract ends within a year, it is a current other receivable. In the last year of the contract the item therefore moves.
If receivables with a term of more than one year are nevertheless included under current assets, you state that part in the notes (art. 2:370(2) DCC; RJ 222.306). A clearly long-term deposit does not belong there.
Deposit, security, term deposit and bank guarantee
- Deposit or security paid (rent, energy, lease): other receivable, fixed or current depending on term.
- Deposit received (you are the landlord or supplier): a liability, not your own money; shown under liabilities, current or non-current depending on the term.
- Bank term deposit. If the money may in fact be withdrawn immediately, albeit with loss of interest, it is shown under cash and cash equivalents. If it is expected not to be at your disposal for longer than twelve months, it belongs under financial fixed assets (RJ 228.301). If a significant part is not freely available, you state that (art. 2:372(2) DCC).
- Bank guarantee. The bank guarantee itself is not on the balance sheet; the collateral the bank asks for is, as a receivable or as restricted cash and cash equivalents.
Measurement: you recognise the receivable at fair value plus transaction costs and subsequently at amortised cost; without premium, discount or costs that is the nominal amount (RJ 222.201 and 222.202; RJk B3.122). If you expect the landlord to set off part against damage or repairs, you measure the receivable lower (art. 2:387(3) DCC); a small loss of interest on an interest-free deposit is, at customary amounts, usually not material to the view.
Case: rent, lease and energy
Zwaan Webwinkel BV rents a business unit for five years at € 4.000 per month. The deposit is three months' rent: € 12.000. For a car it has a four-year lease contract with a € 3.000 security deposit. The energy contract runs one year with a € 2.500 security deposit. All three come back after the contract.
| Item | Amount | Back after | Place on the balance sheet |
|---|---|---|---|
| Rent deposit | € 12.000 | more than 12 months | financial fixed assets, other receivables |
| Lease security | € 3.000 | more than 12 months | financial fixed assets, other receivables |
| Energy security | € 2.500 | within 12 months | current assets, other receivables |
Financial fixed assets: € 15.000, current: € 2.500. In the fifth rental year the lease still runs for at most twelve months and the € 12.000 moves to current receivables.
Why it matters: Zwaan's other current assets are € 120.000, its current liabilities € 100.000. With the classification above, the sum of current assets is € 122.500 and the current ratio 1,225. If it had booked all three as current, that would be € 137.500 and 1,375. A bank looks at that difference: so choose on the merits, not on the desired figure.
By size class
| Class | What you show |
|---|---|
| Micro entity (balance sheet total ≤ € 450.000, net turnover ≤ € 900.000, < 10 employees) | Only the assets as a whole, divided into fixed and current, without breakdown (art. 2:395a(4) DCC) |
| Small entity (balance sheet total ≤ € 7,5 million, net turnover ≤ € 15 million, < 50 employees) | The main classification of art. 2:364 DCC; the subdivision of art. 2:367 DCC does not have to be shown separately (RJk B3.101) |
| Medium-sized entity (balance sheet total ≤ € 25 million, net turnover ≤ € 50 million, < 250 employees) | In the public balance sheet art. 2:367(a) to (d) DCC; other receivables may be combined (art. 2:397(5) DCC) |
| Large entity (balance sheet total > € 25 million, net turnover > € 50 million, ≥ 250 employees) | The full classification of art. 2:367 DCC and the term beyond one year (art. 2:370(2) DCC) |
Sources
Frequently asked questions
Where does a deposit go on the balance sheet?
A deposit paid is a receivable. If it is repaid only after more than twelve months, it is shown under financial fixed assets among the other receivables. If repayment is expected within twelve months, it is shown under current assets among the other receivables.
Is a deposit a financial fixed asset?
Yes, if repayment follows only after more than a year, for example with a five-year lease. Then it is an other receivable under financial fixed assets. In the last year of the contract it moves to current assets.
How do I book a deposit received?
As a liability. You receive the money, but it is not yours: credit deposits received under liabilities, debit bank. On repayment it works the other way round.
Is a term deposit part of cash and cash equivalents?
Only if it is in fact immediately available, possibly with loss of interest. If it is expected not to be at your disposal for longer than twelve months, it belongs under financial fixed assets (RJ 228.301).
Can I write down a deposit?
Yes. If you expect the counterparty to withhold part for damage or that it cannot meet its obligation, you measure the receivable lower and take the loss to the profit and loss account.
Read more
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.
Get started