Articles 2:380 up to and including 2:380d DCC explained
Five short articles with fixed disclosures in the notes to Dutch annual accounts: turnover by activity and area, events after the balance sheet date, the identity of the entity, the appropriation of profit and profit certificates.
The short answer
Article 2:380 DCC requires net turnover split by activity and area (large only). Article 2:380a requires events after the balance sheet date with significant financial consequences, 2:380b name, legal form, seat and KVK number, 2:380c the appropriation of profit or the proposal for it, and 2:380d the number of profit certificates. Small gives only 2:380a and 2:380b; micro gives none of them.
Updated 30 October 2026
Key facts
| Place in the law | Division 5 of Title 9. Articles 2:380a, 2:380c and 2:380d were, until 1 November 2015, other information in art. 2:392 DCC |
| 2:380 turnover split | Large only: exemption for small (art. 2:396(5) DCC) and medium-sized (art. 2:397(4) DCC) |
| 2:380a and 2:380b | Small, medium-sized and large; a small entity omits 2:380a from the published notes (art. 2:396(8) DCC) |
| 2:380c and 2:380d | Medium-sized and large; not for small (art. 2:396(7) DCC); 2:380c not for the foundation and association of art. 2:360(3) (art. 2:392(5) DCC) |
| Elaboration | RJ 350 (turnover split), RJ 160 and RJk A4 (events after the balance sheet date), RJ 300 (general information), RJ 420 and RJk A8 (appropriation of profit) |
Article 2:380: turnover by activity and by area
1. If the organisation of the entity's business is geared to activities in different lines of business, figures shall be used to give insight into the extent to which each of the types of those activities has contributed to net turnover.
2. Net turnover shall be split in a corresponding manner by the distinct areas in which the entity supplies goods and services.
3. Article 379(4) applies mutatis mutandis.
What this means. If a large entity works in clearly different activities, such as construction and maintenance, or production and rental, it shows in amounts how much each activity contributes to net turnover. It also splits turnover by the areas where it supplies. RJ 350.202 requires the amounts to add up to net turnover in the profit and loss account; a percentage alone is not enough. For the area, the country of the customer or the place where the service is performed counts, not the country of dispatch (RJ 350.208). The RJ recommends showing an activity or area of more than 10% of turnover separately (RJ 350.203). Anyone who fears harm from the disclosure can request exemption through paragraph 3 from the Minister of Economic Affairs, as with article 2:379.
Additional segment information on result and assets per segment is not a statutory obligation. RJ 350 regulates how you give it if you choose to, and it then follows the breakdown the board uses internally.
Article 2:380a: events after the balance sheet date
Stated shall be the events after the balance sheet date, not included in the balance sheet or profit and loss account, with significant financial consequences for the entity and the companies included in its consolidated annual accounts taken together, with a statement of the size of those consequences.
What this means. There are two kinds of events after the balance sheet date. The first kind sheds new light on the situation at the balance sheet date, for example the bankruptcy in February of a customer that already stopped paying in December: you process that in the figures. The second kind is a new development, such as a fire in March or the takeover of a competitor: it does not change the figures, but you state it with the financial consequences if they are significant. Article 2:380a is about that second kind. Favourable events count too (RJ 160.405).
The disclosure covers what is known until the annual accounts are prepared. If, between preparation and adoption, information emerges about the situation at the balance sheet date that is indispensable for the insight, the annual accounts are adjusted accordingly before they are adopted (art. 2:362(6) DCC). The elaboration is in RJ 160 and for micro and small in RJk A4; see also what are events after the balance sheet date.
Article 2:380b: who prepares the annual accounts
Disclosed shall be:
a. the name of the entity;
b. the legal form of the entity;
c. the seat of the entity; and
d. the number assigned by the Chamber of Commerce referred to in article 9, part a, of the Trade Register Act 2007, under which the entity is registered in the Business Register.
What this means. At the top of the notes are the registered name, the legal form, the registered seat and the KVK number. The seat is the place named in the articles of association, not automatically the office address; if the business moves from Utrecht to Amersfoort without an amendment of the articles, Utrecht remains the seat. A trade name is not the name of the entity. RJk B18.104 places them in the general part of the notes; RJ 300.104a names the same four details for medium-sized and large.
Articles 2:380c and 2:380d: appropriation of profit and profit certificates
Article 380c: The entity shall state the appropriation of the profit or the treatment of the loss, or, as long as this has not been determined, the proposal for it.
Article 380d: The entity shall state the number of profit certificates and similar rights, with a statement of the powers they give.
What this means. Article 2:380c asks what happens to the result: how much dividend, how much to the reserves, or how a loss is treated. If the general meeting has not yet met, you state the board's proposal. This goes in the notes. What remains in the other information is the reproduction of the statutory rule on the appropriation of profit (art. 2:392(1)(b) DCC). At the top of the balance sheet it also says whether the appropriation has already been processed in it (art. 11 Besluit modellen jaarrekening).
Article 2:380d is about profit certificates: rights to a share of the profit that are not shares, for example issued to founders. You state how many there are and which rights they give. Most BVs do not have them; then there is nothing to state. Elaboration: RJ 410 and 420 and for the treatment in equity RJ 240.
Which class states what
| Class | 2:380 turnover | 2:380a after balance sheet date | 2:380b identity | 2:380c and 2:380d |
|---|---|---|---|---|
| Micro (balance sheet total ≤ € 450.000, net turnover ≤ € 900.000, < 10 employees) | No | No, unless needed for the insight (art. 2:362(4) DCC; RJk M1.202) | No: division 5 lapses (art. 2:395a(6) DCC) | No |
| Small (balance sheet total ≤ € 7,5 mln, net turnover ≤ € 15 mln, < 50 employees) | No (art. 2:396(5) DCC) | Yes, but not in the published notes (art. 2:396(8) DCC) | Yes | No (art. 2:396(7) DCC) |
| Medium-sized (balance sheet total ≤ € 25 mln, net turnover ≤ € 50 mln, < 250 employees) | No (art. 2:397(4) DCC) | Yes | Yes | Yes |
| Large (balance sheet total > € 25 mln, net turnover > € 50 mln, ≥ 250 employees) | Yes | Yes | Yes | Yes |
For a micro entity the RJk is broader than the bare exemption: if serious uncertainty about continuity looms or its liquidation bases are applied, the micro entity also gives additional details, and from financial year 2026 these go into the filed document (RJk M1.202 and M1.401). A foundation or association under Title 9 states no appropriation of profit under 2:380c, but does state the statutory rule and the appropriation of the result under article 2:383a.
Articles 2:380 up to and including 2:380d read in financial years 2025, 2026 and 2027 as they have read since November 2015. RJ 160 and RJk A4 have been amended with effect from financial year 2026; the RJk version contains, among other things, a new paragraph on preference dividend that is already recognised as a liability at the balance sheet date (RJk A4.109).
Case: a large dairy group and a small contractor
Zuivel Lemmerkade BV (fictitious, large) has in 2026 a net turnover of € 84 million from three activities and four sales areas. On 15 February 2027, after the balance sheet date but before preparation, a storage facility burns down; the damage is € 3,5 million, of which the insurer covers € 2,8 million. The board proposes to distribute € 2 million of the € 6,4 million profit.
| Net turnover 2026 by activity | Amount | By area | Amount |
|---|---|---|---|
| Cheese | € 52 mln | Netherlands | € 30 mln |
| Butter | € 20 mln | Germany | € 28 mln |
| Whey protein | € 12 mln | Rest of EU | € 18 mln |
| Outside the EU | € 8 mln | ||
| Total | € 84 mln | Total | € 84 mln |
The notes therefore contain: the turnover table (2:380), the fire with an expected loss of € 0,7 million after insurance (2:380a), name, legal form, seat and KVK number (2:380b) and the proposal to distribute € 2 million and add € 4,4 million to the other reserves (2:380c). The BV has not issued profit certificates; 2:380d then yields no disclosure.
Bouwbedrijf Ter Heide BV (fictitious, small) loses a € 400.000 contract in January 2027 because the client goes bankrupt; the contract only started in January. Ter Heide states this in the notes of the prepared annual accounts with the expected consequences (2:380a), but omits the disclosure from the version it files with the KVK. Had the client in December already failed to pay an outstanding invoice of € 60.000, that would have been an event that clarifies the situation at the balance sheet date: Ter Heide writes that receivable down in the 2026 annual accounts.
What goes wrong in practice
- Still putting the appropriation of profit, the events after the balance sheet date and the profit certificates under the other information. Since 1 November 2015 they belong in the notes; the other information contains only the statutory rule.
- Only disclosing an event that clarifies the situation at the balance sheet date, instead of processing it in the figures.
- Filling in the office address or the trade name where the registered seat and the registered name belong.
- As a small BV, filing the events after the balance sheet date along with the rest or leaving them out of the prepared annual accounts; the law asks for the reverse.
- Giving a turnover split in percentages that does not agree with net turnover.
How it works in Jaarrekening.io
The app puts name, legal form, registered seat and KVK number in the notes and uses a deviating registered seat if you record one. It asks for events after the balance sheet date for small, medium-sized and large; in the filing version of a small entity it omits that disclosure. The appropriation of profit belongs to medium-sized and large, the turnover split to large only. The first annual accounts in your account are free, for every size class.
Sources
- Art. 2:380 BW: turnover by activity and area (wetten.overheid.nl)
- Art. 2:380a BW: events after the balance sheet date (wetten.overheid.nl)
- Art. 2:380b BW: name, legal form, seat and KVK number (wetten.overheid.nl)
- Art. 2:380c BW: appropriation of profit (wetten.overheid.nl)
- Art. 2:380d BW: profit certificates (wetten.overheid.nl)
- Art. 2:392 BW: other information (wetten.overheid.nl)
- Art. 2:396 BW: exemptions for small entities (wetten.overheid.nl)
- RJ bundle for medium-sized and large entities (rjnet.nl)
- RJk bundle for micro and small entities (rjnet.nl)
Frequently asked questions
Must a small BV state events after the balance sheet date in the notes?
Yes, in the annual accounts the board prepares, if they have significant financial consequences (art. 2:380a DCC). In the notes that the small BV files with the KVK, this disclosure is omitted (art. 2:396(8) DCC).
Does the appropriation of profit belong in the other information or in the notes?
In the notes. Since the amendment of 1 November 2015, the statement of the appropriation of profit or the proposal for it is in article 2:380c DCC. The other information retains only the reproduction of the statutory rule on the appropriation of profit (art. 2:392(1)(b) DCC). A small entity is exempt from both.
Which details does article 2:380b DCC require?
The name, legal form and registered seat of the entity and the number under which it is registered in the Business Register, the KVK number. These details are usually in the general part of the notes.
Who must split net turnover by activity and area?
Only a large entity. Small (art. 2:396(5) DCC) and medium-sized (art. 2:397(4) DCC) are exempt from article 2:380 DCC. The split is given in amounts that add up to net turnover.
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