261 44 Deferred revenue liabilities 45 Deferred tax Other, in 2012, includes the tax asset in respect of the winding up of some entities. 2013 2012 At January 1 104 103 Income deferred 9 9 Release to income statement (23) (11) Net exchange differences (1) 1 Other (2) 2 At December 31 88 104 2013 2012 Deferred tax assets 37 93 Deferred tax liabilities 2,273 3,109 Total net deferred tax liability / (asset) 2,237 3,016 Deferred tax assets comprise temporary differences on: 2013 2012 Real estate - 9 Financial assets (3) 25 Deferred expenses, VOBA and other intangible assets 2 1 Defined benefit plans 4 - Losses 21 7 Other 13 51 At December 31 37 93 Deferred tax liabilities comprise temporary differences on: 2013 2012 Real estate 371 385 Financial assets 1,763 3,623 Insurance and investment contracts (1,876) (2,691) Deferred expenses, VOBA and other intangible assets 3,476 3,319 Defined benefit plans (382) (627) Losses (698) (580) Other (380) (320) At December 31 2,273 3,109