Notes to the consolidated financial statements of Aegon N.V.  Note 45 262 The decrease of deferred corporate income tax liabilities primarily relates to a decrease of unrealized profits in 2013 in respect of  financial assets due to an increase in market interest rates partially offset by tightening of credit spreads. Prior year adjustments  (refer to note 18) led to an increase of deferred corporate income tax liabilities, with the main impact on financial assets, insurance  contracts and defined benefit plans. In 2012, Other in real estate results from a restructuring of the real estate portfolio. Deferred corporate income tax assets are recognized for tax losses carried forward to the extent that the realization of the related  tax benefit through future taxable profits is probable. For an amount of gross EUR 358 million; tax EUR 71 million (2012: gross  EUR 88 million; tax EUR 16 million) the realization of the deferred tax asset is dependent on the projection of future taxable profits  from existing business in excess of the profits arising from the reversal of existing taxable temporary differences. For the following amounts, arranged by loss carry forward periods, the deferred corporate income tax asset is not recognized: Deferred corporate income tax assets in respect of deductible temporary differences are recognized to the extent that the realization  of the related tax benefit through future taxable profits is probable. For the following amounts relating to available-for-sale financial  assets, defined benefit plans and other items the recognition of the deferred corporate income tax asset is dependent on future taxable  profits in excess of the profits arising from the reversal of existing taxable temporary differences: Annual Report 2013 Real  estate Financial  assets Insurance  contracts Deferred expenses,  VOBA and other  intangible assets Defined  Benefit  plans Losses Other Total At January 1, 2013 376 3,598 (2,692) 3,318 (627) (587) (370) 3,016 Acquisitions through business  combinations - - - 1 - - - 1 Disposal of a business - - - - - 1 1 2 Charged to income statement (4) (625) 737 330 33 (157) (86) 227 Charged to equity (1) (1,107) - - 191 (1) (21) (940) Net exchange differences (1) (80) 78 (165) 17 27 18 (107) Other 3 (19) - (9) - (3) 66 38 At December 31, 2013 371 1,766 (1,876) 3,475 (386) (720) (394) 2,237 At January 1, 2012 261 1,999 (2,335) 3,283 (622) (623) (275) 1,688 Charged to income statement (16) 503 (406) 42 (26) 26 (87) 36 Charged to equity (1) 923 - - (42) 4 23 907 Net exchange differences (1) (52) 22 (1) 4 4 - (24) Other 133 225 27 (6) 59 2 (31) 409 At December 31, 2012 376 3,598 (2,692) 3,318 (627) (587) (370) 3,016 Gross amounts Not recognized deferred tax assets 2013 2012 2013 2012 < 5 years 105 145 29 37 ≥ 5 – 10 years 38 21 9 5 ≥ 10 – 15 years 151 - 52 - ≥ 15 – 20 years 10 17 3 5 Indefinitely 720 920 185 209 At December 31 1,024 1,103 278 257 Gross amounts Deferred tax assets 2013 2012 2013 2012 Deferred corporate income tax asset dependent on retaining bonds and similar  investments until the earlier of market recovery or maturity 1,201 890 420 311 Deferred corporate income tax asset dependent on the realization of capital profits 470 683 164 239 Other 30 3 9 1 At December 31 1,701 1,576 593 551