192 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF AEGON N.V.  NOTE 27 Real  estate Financial  assets Insurance  contracts Deferred  expenses,  VOBA  and other  intangible  assets  Defi ned  benefi t  plans Losses Other Total At January 1, 2010 472 (376) (1,997) 3,352 12 (762) (162) 539 Acquisitions through  business combinations – – – – – – 4 4 Disposal of a business – (7) 21 (9) – – – 5 Charged to income  statement (16) (44) 146 (183) (9) 7 (14) (113) Charged to equity 1 958 – – – – 47 1,006 Net exchange differences 6 (32) (133) 222 5 (50) (3) 15 Other 15 (98) (61) (3) 3 152 (152) (144) AT DECEMBER 31, 2010 478 401 (2,024) 3,379 11 (653) (280) 1,312 At January 1, 2009 513 (1,693) (2,540) 3,379 35 (575) (142) (1,023) Acquisitions through  business combinations – – – 2 – – 1 3 Disposal of a business – (10) (34) (95) 2 28 12 (97) Charged to income  statement  (39) (1,158) 593  26   (6)  (101)  (26)  (711) Charged to equity 1  2,428 6   (5) –   (126) 11  2,315  Net exchange differences  (3) 30  (47) 44   (6) 8   (10) 16  Other –  27 25  1   (13) 4   (8) 36 AT DECEMBER 31, 2009 472 (376) (1,997) 3,352 12 (762) (162) 539 Deferred tax assets comprise temporary differences on: 2010 2009 Real estate (204)  (197) Financial assets (104)  (2) Insurance and investment contracts 689 780  Deferred expenses, VOBA and other intangible assets 5  (376) Defi ned benefi t plans 25 23  Losses 17 5  Other 84 45  AT DECEMBER 31 512 278  Deferred tax liabilities comprise temporary differences on: 2010 2009 Real estate 274 275  Financial assets 297  (378) Insurance and investment contracts (1,335)  (1,217) Deferred expenses, VOBA and other intangible assets 3,384 2,976  Defi ned benefi t plans 36 35  Losses (636)  (757) Other (196)  (117) AT DECEMBER 31 1,824 817 