Notes to the consolidated financial statements of Aegon N.V.  Note 19 220 In the UK, the corporate income tax rate decreased from 24% in 2012 to 23% as from April 1, 2013. The rate will further decrease  to 21% as from April 1, 2014 and to 20% as from April 1, 2015. The beneficial impact of these changes is reflected in the Change  in tax rate/base. In 2013, Other consists of tax effects of the UK Life company that have no direct correlation to the IFRS result and also consists of  the effect of the various tax rates, other than the statutory tax rate, that are applicable to income of the UK Life company.  The following table presents income tax related to components of other comprehensive income. Basic earnings per share is calculated by dividing the net income attributable to equity holders, after deduction of preferred dividends  declared, coupons on perpetual securities and non-cumulative subordinated notes, and coupons and premium on convertible core  capital securities by the weighted average number of common shares, excluding common shares purchased by the company and held as  treasury shares (refer to note 32.1 and 32.3 respectively). Diluted earnings per share is calculated by adjusting the average number of shares outstanding for share options. For the purpose  of calculating diluted earnings per share, Aegon assumed that all dilutive share options have been exercised at the exercise price,  or adjusted exercise price if necessary. The proceeds are regarded as having been received from the issue of common shares at  the average market price of the Aegon N.V. share during the year. The difference between the number of dilutive options issued and  the number of common shares that would have been issued at the average market price has been treated as an issue of common  shares for no consideration. Annual Report 2013 2013 2012 2011 Net income / (loss) attributable to equity holders 846 1,582 887 Dividends on preferred shares (83) (59) (59) Coupons on perpetual securities (146) (172) (177) Coupons and premium on convertible core capital securities - - (750) Coupons on non-cumulative subordinated notes (21) (23) - Net income / (loss) attributable to equity holders for basic earnings per share  calculation 596 1,328 (99) Net income / (loss) attributable to common shareholders 593 1,328 (99) Net income / (loss) attributable to common shareholders B 3 - - Weighted average number of common shares outstanding (in million) 2,035 1,907 1,852 Weighted average number of common shares B outstanding (in million) 366 - - Basic earnings per common share (EUR per share) 0.29 0.70 (0.05) Basic earnings per common share B (EUR per share) 0.01 - - 2013 2012 2011 Items that will not be reclassified to profit and loss: Changes in revaluation reserve real estate held for own use 1 1 (1) Remeasurements of defined benefit plans (202) 37 180 (201) 38 179 Items that may be reclassified subsequently to profit and loss: Gains / losses on revaluation of available-for-sale investments 1,004 (1,192) (940) Gains / losses transferred to the income statement on disposal and impairment of available-for-sale  investments 69 117 147 Changes in cash flow hedging reserve 192 27 (361) Movement in foreign currency translation and net foreign investment hedging reserve 21 3 (12) Other - (6) - 1,286 (1,051) (1,166) Total income tax related to components of other comprehensive income 1,085 (1,013) (987) 19 Earnings per share Basic earnings per share Diluted earnings per share