Articles 2:369 to 2:372 DCC: inventories, receivables, securities and cash

The short answer

Articles 2:369 to 2:372 DCC classify current assets: inventories in four types, receivables in five groups with the maturity over one year, securities with the value of listed securities, and cash and cash equivalents. Securities and cash that are not freely available are disclosed. A small entity gives only the called-up payments and the maturity of the total.

Updated 30 October 2026

Key facts

Article 2:369: inventories

The following are recognised separately under the inventories belonging to current assets:

a. raw materials and consumables;

b. work in progress;

c. finished products and goods for resale;

d. prepayments on inventories.

What this means

Raw materials go into the product, consumables are used up in production. Work in progress is half-finished production in your own account. Finished products you made yourself, goods for resale you bought in to sell on. Prepayments are down payments to suppliers on inventory still to come (RJ 220.501).

Projects in progress on behalf of a customer, such as a renovation or a fixed-price software project, are something different. They appear as their own item on the balance sheet, with the invoiced instalments set against them (RJ 221.406). How you measure inventories is described in measuring inventories.

Article 2:370: receivables

1. The following are recognised separately under the receivables belonging to current assets:

a. receivables from trade debtors;

b. receivables from group companies;

c. receivables from other legal entities and companies that hold a participating interest in the legal entity or in which the legal entity holds a participating interest;

d. called-up payments on issued capital;

e. other receivables, with the exception of those to which articles 371 and 372 apply, and with separate disclosure of the receivables arising from loans and advances to members or holders of registered shares.

2. For each of the groups of receivables referred to in paragraph 1, the amount for which the remaining maturity is longer than one year is indicated.

What this means

The classification mirrors that of financial fixed assets: debtors, the group, participating interests and participants, and the rest, with what shareholders owe shown separately. Part d is the amount that the company has called up from its shareholders on shares that have not yet been fully paid up. A current account of the director-major shareholder with a debit balance belongs under e, with the separate disclosure.

Paragraph 2 asks, per group, which part of the receivables will come in only after more than a year, for example under a payment arrangement with a customer. A receivable that serves the business on a lasting basis, such as a loan for five years, does not belong here but under financial fixed assets. You deduct a provision for doubtful debtors from the receivable; it does not appear among the provisions on the liabilities side (RJ 222.203; art. 2:374(2) DCC).

Articles 2:371 and 2:372: securities and cash and cash equivalents

1. If shares and other forms of interests in companies not included in the consolidation, as referred to in article 361(4), belong to current assets, they are recognised separately under securities. The aggregate value of the other securities belonging to current assets that are admitted to trading on a regulated market or a multilateral trading facility, as referred to in article 1:1 of the Financial Supervision Act (Wet op het financieel toezicht), or on a system comparable to a regulated market or multilateral trading facility from a state that is not a member state, is stated.

2. With regard to the securities, it is stated to what extent they are not at the free disposal of the legal entity.

1. Cash and cash equivalents comprise cash in hand, balances on bank and giro accounts, as well as bills of exchange and cheques.

2. With regard to the balances, it is stated to what extent they are not at the free disposal of the legal entity.

What this means

Securities under current assets are shares and bonds that you do not hold on a lasting basis, such as a temporary investment of surplus cash (RJk B6.102). Interests in affiliated companies outside the consolidation are shown separately, and for the listed remainder you state the total value. If you hold them at cost and the market value is higher, the RJ for medium-sized and large entities also requires that higher value to be stated (RJ 226.303).

Cash and cash equivalents are cash, bank, and bills of exchange and cheques. A deposit may be included if you can access it directly, possibly with loss of interest (RJ 228.301; RJk B7.101). Money that is tied up, you disclose: a G-account for payroll taxes and VAT, a balance blocked as security for a bank guarantee, an account in a country with transfer restrictions. If it is tied up for longer than twelve months, it belongs not under cash but under financial fixed assets (RJ 228.301; RJk B7.102). In measurement you take the blockage into account (RJ 228.201).

Case: the installer with a G-account

Hendriksveen Installatie BV (fictitious, medium-sized) hires out staff and works as a subcontractor, and therefore has a G-account. For a bank guarantee to a client, € 25.000 is blocked until mid-2028. One customer pays an old invoice of € 24.000 in 24 monthly instalments; half of it comes in after 2026. The current assets at 31 December 2025:

The blocked € 25.000 is tied up for longer than twelve months and therefore does not appear here, but under financial fixed assets, with a disclosure of the blockage. The debtors have already been reduced by a provision for uncollectibility. The € 18.000 on the G-account counts as cash, but Hendriksveen may use it only for payroll taxes and VAT; that is stated in the notes.

As a small entity, Hendriksveen could have shown one item of inventories of € 215.000 and one item of receivables of € 467.000, with only the total longer than one year (€ 12.000); the disclosure of the G-account is then not legally mandatory, but useful. As micro, everything sits in total current assets of € 1.025.000.

By size class

Common mistakes

• Booking the provision for doubtful debtors as a provision on the liabilities side instead of deducting it from the debtors.
• Leaving a deposit that is tied up for three years under cash and cash equivalents.
• Not mentioning a G-account or blocked account, while the money cannot be freely spent.
• Netting an overdrawn bank account against a balance at another bank (art. 2:363(2) DCC).
• A two-year payment arrangement without disclosing the part that comes in after a year.

Sources

• Art. 2:369 DCC, text in force from 1 July 2026 (wetten.overheid.nl)
• Overview of amendments to art. 2:369 DCC (wetten.overheid.nl)
• Art. 2:370 DCC, text in force from 1 July 2026 (wetten.overheid.nl)
• Overview of amendments to art. 2:370 DCC (wetten.overheid.nl)
• Art. 2:371 DCC, text in force from 1 July 2026 (wetten.overheid.nl)
• Overview of amendments to art. 2:371 DCC (wetten.overheid.nl)
• Art. 2:372 DCC, text in force from 1 July 2026 (wetten.overheid.nl)
• Overview of amendments to art. 2:372 DCC (wetten.overheid.nl)
• Dutch Accounting Standards Board (RJ): large bundle
• Dutch Accounting Standards Board (RJ): small bundle

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