FINANCIAL  INFORMATION  2010 ❏ CONTENTS CONSOLIDATED FINANCIAL STATEMENTS OF  AEGON N.V.  NOTES TO THE CONSOLIDATED FINANCIAL  STATEMENTS OF AEGON N.V.  Consolidated balance sheet 80 Consolidated income statement 81 Consolidated statement of comprehensive income 82 Consolidated statement of changes in equity 83 Consolidated cash flow statement 86 Exchange rates 88 NOTE 1  General information  89 NOTE 2   Summary of significant accounting policies  89 NOTE 3  Critical accounting estimates and judgment  in applying accounting policies  108 NOTE 4 financial and insurance risks 120 NOTE 5  Segment information  147 NOTE 6 Intangible assets 155 NOTE 7 Investments 157 NOTE 8   Investments for account of policyholders 160 NOTE 9  Derivatives 161 NOTE 10  Investments in associates 163 NOTE 11  Reinsurance assets 164 NOTE 12  Deferred expenses and rebates 165 NOTE 13  Other assets and receivables 166 NOTE 14  Cash and cash equivalents 169 NOTE 15  Shareholders’ equity 170 NOTE 16  Convertible core capital securities 175 NOTE 17  Other equity instruments 176 NOTE 18  Trust pass-through securities 177 NOTE 19  Insurance contracts 178 NOTE 20   Insurance contracts for account  of policyholders 180 NOTE 21  Investment contracts 180 NOTE 22   Investment contracts for  account of policyholders 182 78