Notes to the consolidated financial statements of Aegon N.V.  Note 15 218 15 Impairment charges / (reversals) 16 Interest charges and related fees 17 Other charges Annual Report 2013 Other charges of EUR 134 million in 2013 mainly include EUR 71 million related to an increase in reserves in connection with  the company’s use of the Social Security Administration’s death master-file in the United States. Additionally, it includes a loss of  EUR 22 million related to the sale of national independent financial advisor Positive Solutions in the United Kingdom.  There are no interest charges and related fees that are classified for segment reporting purposes as non underlying earnings. The interest charges accrued on financial assets and liabilities that are not carried at fair value through profit or loss amounted to  EUR 239 million (2012: EUR 392 million; 2011: EUR 284 million). For more details on impairments on financial assets, excluding receivables, refer to note 4 Financial and insurance risks. Included in impairment charges on non-financial assets and receivables is the impairment on goodwill and future servicing rights on  the Polish pension business totaling EUR 163 million. Refer to note 21 for more details. 1  Impairment charges/(reversals) on financial assets, excluding receivables, are excluded from underlying earnings before tax for segment reporting (refer to note 5). 2  Of impairment charges on non-financial assets and receivables EUR 170 million is excluded from underlying earnings before tax for segment reporting (refer to  note 5) (2012: EUR 0 million and 2011: EUR 75 million) Impairment charges / (reversals) comprise: 2013 2012 2011 Impairment charges on financial assets, excluding receivables  1) 203 243 461 Impairment reversals on financial assets, excluding receivables  1) (77) (70) (55) Impairment charges and reversals on non-financial assets and receivables  2) 167 26 77 Total 294 199 483 Impairment charges on financial assets, excluding receivables, from: 2013 2012 2011 Shares 3 8 10 Debt securities and money market instruments 131 153 345 Loans 67 80 99 Investments in associates 1 1 1 Other - 1 6 Total 203 243 461 Impairment reversals on financial assets, excluding receivables, from: 2013 2012 2011 Debt securities and money market instruments (61) (54) (48) Loans (15) (16) (7) Total (77) (70) (55) 2013 2012 2011 Trust pass-through securities 8 8 8 Subordinated loans 3 3 1 Borrowings 312 425 362 Other 31 83 120 Total 355 519 491 2013 2012 2011 Other charges 134 52 69