Notes to the consolidated financial statements of Aegon N.V.  Note 2 132 2.1.2 Impact of changes in accounting policies on the financial position Impact of changes in accounting policies on the consolidated income statement 2012  (previously  reported) Change in accounting policy 2012  (restated) 2011  (previously  reported) Change in accounting  policy 2011  (restated) IFRS 10/11 IAS 19 IAS 19 Impact of changes in accounting policies on  the consolidated income statement Premium income 19,526 (477) - 19,049 19,521 - 19,521 Investment income 8,501 (88) - 8,413 8,167 - 8,167 Fee and commission income 1,900 (44) - 1,856 1,465 - 1,465 Other revenues 10 (1) - 9 6 - 6 Total revenues 29,937 (610) ­ 29,327 29,159 ­ 29,159 Income from reinsurance ceded 4,128 (32) - 4,096 2,775 - 2,775 Results from financial transactions 13,048 12 - 13,060 (187) - (187) Other income 151 (2) - 149 39 - 39 Total income 47,264 (632) ­ 46,632 31,786 ­ 31,786 Premiums to reinsurers 3,735 (33) - 3,702 3,407 - 3,407 Policyholder claims and benefits 35,155 (490) - 34,665 20,230 - 20,230 Profit sharing and rebates 34 (1) - 33 55 - 55 Commissions and expenses 5,736 (112) (65) 5,559 6,164 (22) 6,142 Impairment charges / (reversals) 206 (7) - 199 483 - 483 Interest charges and related fees 467 52 - 519 491 - 491 Other charges 53 (1) - 52 69 - 69 Total charges 45,386 (592) (65) 44,729 30,899 (22) 30,877 Income before share in profit / (loss) of joint ventures,  associates and tax 1,878 (40) 65 1,903 887 22 909 Share in net result of joint ventures - (13) - (13) - - - Share in net result of associates 26 2 - 28 29 - 29 Income before tax 1,904 (51) 65 1,918 916 22 938 Income tax (expense) / benefit (333) 19 (22) (336) (44) (7) (51) Net income 1,571 (32) 43 1,582 872 15 887 Net income attributable to: Equity holders of Aegon N.V. 1,570 (32) 43 1,581 869 15 884 Non-controlling interests 1 - - 1 3 - 3 Earnings per share (EUR per share) Basic earnings per share 0.69 (0.01) 0.02 0.70 (0.06) 0.01 (0.05) Diluted earnings per share 0.69 (0.01) 0.02 0.70 (0.06) 0.01 (0.05) Earnings per common share calculation Net income attributable to equity holders of Aegon N.V. 1,571 (32) 43 1,582 869 15 884 Preferred dividend (59) - - (59) (59) - (59) Coupons on other equity instruments (195) - - (195) (177) - (177) Coupons and premium on convertible core capital securities (750) - (750) Earnings attributable to common shareholders 1,317 (32) 43 1,328 (117) 15 (102) Weighted average number of common shares outstanding  (in million) 1,907 - - 1,907 1,852 - 1,852 Annual Report 2013