79 ANNUAL REPORT 2010 NOTE 23  Borrowings 182 NOTE 24  Provisions 184 NOTE 25  Defined benefit plans 184 NOTE 26   Deferred revenue liabilities 191 NOTE 27   Deferred tax 191 NOTE 28 Other liabilities 194 NOTE 29   Accruals 194 NOTE 30   Premium income and premiums to reinsurers 195 NOTE 31   Investment income 195 NOTE 32  Fee and commission income 196 NOTE 33  Income from reinsurance ceded 196 NOTE 34  Results from financial transactions 197 NOTE 35  Other income 198 NOTE 36  Policyholder claims and benefits 198 NOTE 37  Profit sharing and rebates 199 NOTE 38  Commissions and expenses 199 NOTE 39  Impairment charges / (reversals) 202 NOTE 40  Interest charges and related fees 202 NOTE 41  Other charges 203 NOTE 42  Income tax 203 NOTE 43  Earnings per share  204 NOTE 44 Dividend per common share  206 NOTE 45 Guarantees in insurance contracts  206 NOTE 46 Capital and solvency 210 NOTE 47  Summary of total financial assets and  financial liabilities at fair value through  profit or loss  212 NOTE 48  Commitments and contingencies 213 NOTE 49   Securities lending and repurchase activities  and assets accepted and pledged as collateral 215 NOTE 50  Business combinations  216 NOTE 51 Group companies  218 NOTE 52 Related party transactions 220 NOTE 53 Events after the balance sheet date  224 Independent auditor’s report  225 Balance sheet 227 Income statement 228 NOTE 1  General information  229 NOTE 2  Summary of significant accounting policies  229 NOTE 3  Shares in group companies  231 NOTE 4  Loans to group companies  232 NOTE 5  Other investments 232 NOTE 6 Receivables 232 NOTE 7 Other assets  232 NOTE 8  Share capital  233 NOTE 9  Shareholders’ equity 235 NOTE 10  Convertible core capital securities 237 NOTE 11  Other equity instruments 238 NOTE 12 Long-term borrowings  239 NOTE 13  Short-term borrowings 240 NOTE 14 Other liabilities  240 NOTE 15 Number of employees  240 NOTE 16  Accountants remuneration 241 NOTE 17  Events after the balance sheet date  241 Independent auditor’s report  242 Proposal for profit appropriation  243 Major shareholders  244 Quarterly results - unaudited  246 Glossary 247 Forward-looking statements  252 SHARPENING OUR FOCUS ADDITIONAL INFORMATION OTHER INFORMATION NOTES TO THE FINANCIAL STATEMENTS OF  AEGON N.V.  FINANCIAL STATEMENTS OF AEGON N.V. OTHER INFORMATION