148 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF AEGON N.V.  NOTE 5 Income statement –  Underlying earnings Americas The  Nether- lands United  Kingdom New  Markets Holding  and other  activities Elimi- nations Total Associates  elimi- nations Total  IFRS  based 2009 Underlying earnings  before tax 817   398  52  170   (252)  –   1,185   (12)  1,173  Fair value items  (87)  (374) 28  3   (114) –   (544) –   (544) Realized gains / (losses)  on investments 63  351 79 5 20 – 518  (1) 517 Impairment charges  (1,065)  (132)  (184)  (27)  (5) –   (1,413) 3   (1,410) Impairment reversals 115  21 – – – – 136 – 136 Other income / (charges)  (3)  –  67   (387) –  –   (323) –   (323) Run-off businesses  (13)  –  –  –  –  –   (13) –   (13) Income / (loss)  before tax  (173)  264  42   (236)  (351) –   (454)  (10)  (464) Income tax  (expense) / benefi t  669   (23)  (33)  (53)  98   –   658   10   668  NET INCOME / (LOSS) 496   241  9   (289)  (253) –  204  –  204  Inter-segment underlying  earnings  (19)  (11) 3   (5) 32  Revenues 2009 Life insurance gross  premiums  5,961   3,066   7,014   1,284   –   –   17,325  (423)  16,902  Accident and health  insurance  1,689   206   –   68   –   –   1,963   –   1,963  General insurance –  457 – 151 – – 608 – 608 Total gross premiums 7,650  3,729 7,014 1,503 – – 19,896  (423) 19,473 Investment income 3,913   2,211  2,296  283  86   (42) 8,747   (66) 8,681  Fee and commission  income 896  383 174 140 – – 1,593 – 1,593 Other revenues 2  – – 2 1 – 5  (1) 4 TOTAL REVENUES 12,461   6,323  9,484  1,928  87   (42) 30,241   (490) 29,751  Inter-segment revenues 1  2 2 – 37