Notes to the financial statements of Aegon N.V.  Note 9 300 Annual Report 2013 Share  capital Paid- in  surplus Revaluation  account Remeasurement  of defined  benefit plans of  group companies Legal  reserves  FCTR Legal  reserves  group  companies Retained  earnings Treasury  shares Net  income/ (loss) Total At January 1, 2012 310 8,787 3,634 - (910) 3,285 5,277 (252) 869 21,000 Changes in  accounting policies  relating to IFRS 10  and 11  1) - - 17 - - - (139) - - (122) Changes in  accounting policies  relating to IAS 19 1) - - - (979) - - - - 15 (964) At January 1, 2012  (restated) 310 8,787 3,651 (979) (910) 3,285 5,138 (252) 884 19,914 Net income 2011  retained - - - - - 884 - (884) - Net income 2012 - - - - - - - 1,581 1,581 Total net income /  (loss) - - - - - 884 - 697 1,581 Foreign currency  translation  differences and  movement in  foreign investment  hedging reserves - - - - (113) - - - - (113) Changes in  revaluation  subsidiaries - - 2,573 - - - - - - 2,573 Remeasurement of  defined benefit  plans of group  companies - - - (106) - - - - - (106) Transfer to legal  reserve - - 193 - - 189 (333) - - 49 Other - - 19 - - - (25) - - (6) Other  comprehensive  income / (loss) - - 2,785 (106) (113) 189 (358) - - 2,397 Shares issued 2 - - - - - - - 2 Dividend common  shares 7 (7) - - - (148) - - (148) Dividend preferred  shares - - - - - (59) - - (59) Treasury shares - - - - - (6) 9 - 3 Dividend withholding  tax reduction - - - - - 3 - - 3 Coupons and  premium on  convertible core  capital securities  and coupon on  perpetual  securities, net of  tax - - - - - (195) - - (195) Other - - - - - (10) - - (10) At December 31,  2012 319 8,780 6,436 (1,085) (1,023) 3,474 5,249 (243) 1,581 23,488 1  Amounts have been restated for the changes in accounting policies as describes in note 2 of the consolidated financial statements.