193 ANNUAL REPORT 2010 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 124 million; tax EUR 39 million  (2009: gross EUR 178 million; tax EUR 60 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 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: AEGON did not recognize deferred corporate income tax assets  in respect of deductible temporary differences relating to  deferred acquisition costs, insurance contracts, available for  sale financial assets and other items for the amount of gross  EUR 31 million; tax EUR 8 million (2009: gross EUR 32 million;  tax EUR 8 million). Deferred corporate income tax liabilities have not been  recognized for withholding tax and other taxes that would be  payable on the unremitted earnings of certain subsidiaries,  branches, associates and joint ventures. The unremitted  earnings totalled gross EUR 1,757 million; tax EUR 438 million  (2009: gross EUR 1,803 million; tax EUR 460 million).  All deferred taxes are non-current by nature.  Gross amounts Not recognized  deferred tax assets 2010 2009 2010 2009 < 5 years 340 786 69 243 ≥ 5 – 10 year 45 10 15 2 ≥ 10 – 15 years – – – – ≥ 15 – 20 years 45 28 11 7 Indefi nitely 555 769 132 196 AT DECEMBER 31 985 1,593 227 448 Gross amounts Deferred tax assets 2010 2009 2010 2009 Deferred corporate income tax asset dependent on retaining bonds and  similar investments until the earlier of market recovery or maturity 2,407 4,621 811 1,571 Deferred corporate income tax asset dependent on the realization of  capital profi ts 914 811 320 284 AT DECEMBER 31 3,321 5,432 1,131 1,855 SHARPENING OUR FOCUS