236 NOTES TO THE FINANCIAL STATEMENTS OF AEGON N.V.  NOTE 10 Share  capital Paid-in- surplus Revaluation  account Legal  reserves  FCTR Legal  reserves  group  companies Retained  earnings Treasury  shares Net  income /  (loss) Total At January 1, 2009 251 7,096   (6,919)  (2,180) 415 9,199 (725) (1,082) 6,055 Reclassifi cation – – – – 212  (212) – –  – Net loss 2008 retained – – – – – (1,082) – 1,082 – Net income 2009  –  – – – – – – 204 204 Total net income / (loss) – – – – – (1,082) – 1,286 204 Foreign currency translation  differences and movement in foreign  investment hedging reserves – – 38 (144) – – – – (106) Changes in revaluation subsidiaries – – 5,361 – – – – – 5,361 Transfer to legal reserve – – 87 – 849 (909) – – 27 Disposal of group assets – – 59 29 – – – – 88 Other – – – – – (11) – – (11) Other comprehensive income / (loss) – – 5,545 (115) 849 (920) – – 5,539 Dividend preferred shares – – – – – (122) – – (122) Shares issued 27 810 – – – (285) 443 – 995 Repurchased and sold own shares – – – – – (27) 31 – 4 Coupons and premium on convertible  core capital securities and coupon  on perpetual securities, net of tax – – – – – (330) – – (330) Other – – – – – (1) – – (1) Changes in equity from relation  with shareholders 27 810 – – – (765) 474 – 546 AT DECEMBER 31, 2009 278 7,906 (1,374) (2,295) 1,476 6,220 (251) 204 12,164 The balance of the revaluation account, which includes  revaluation reserves for real estate and investments that do not  have a frequent market listing, consists for EUR 5,970 million  (2009: EUR 2,787 million) of items with positive revaluation and  for EUR (2,420) million of items with negative revaluation  (2009: EUR (4,161) million). The revaluation account and legal reserves, foreign currency  translation reserve and other, can not be freely distributed.  In case of negative balances for individual reserves legally to  be retained, no distributions can be made out of retained  earnings to the level of these negative amounts.  Certain of AEGON’s subsidiaries, principally insurance  companies, are subject to restrictions on the amounts of funds  they may transfer in the form of cash dividends or otherwise to  their parent companies. There can be no assurance that these  restrictions will not limit or restrict AEGON in its ability to pay  dividends in the future.  OPTAS N.V., an indirect subsidiary of AEGON N.V., holds statutory  reserves of EUR 895 million (2009: EUR 861 million) which are  restricted. Included in AEGON N.V.’s legal reserves is an amount  of EUR 355 million related to OPTAS N.V. which represents the  increase in statutory reserves since the acquisition of OPTAS N.V.  by AEGON (2009: EUR 321 million). In 2009, the acquired  negative goodwill related to OPTAS (EUR 212 million) has been  reclassified to the legal reserves in respect of group companies.