242 ❏ OTHER INFORMATION INDEPENDENT AUDITOR’S REPORT REPORT ON THE COMPANY FINANCIAL STATEMENTS MANAGEMENT’S RESPONSIBILITY AUDITOR’S RESPONSIBILITY REPORT ON OTHER LEGAL AND REGULATORY  REQUIREMENTS ERNST & YOUNG ACCOUNTANTS LLP OPINION WITH RESPECT TO THE COMPANY  FINANCIAL STATEMENTS TO: THE SUPERVISORY BOARD AND THE  EXECUTIVE BOARD OF AEGON N.V. We have audited the accompanying company financial  statements 2010 of AEGON N.V., The Hague (as set out on pages  226 to 241), which comprise the balance sheet as at December  31, 2010, the income statement for the year then ended and the  notes, comprising a summary of the significant accounting  policies and other explanatory information. Management is responsible for the preparation and fair  presentation of these company financial statements and for the  preparation of the Report of the Executive Board, both in  accordance with Part 9 of Book 2 of the Dutch Civil Code.  Furthermore management is responsible for such internal  control as it determines is necessary to enable the preparation  of the company financial statements that are free from material  misstatement, whether due to fraud or error. Our responsibility is to express an opinion on the company  financial statements based on our audit. We conducted our  audit in accordance with Dutch law, including the Dutch  Standards on Auditing. This requires that we comply with  ethical requirements and plan and perform the audit to obtain  reasonable assurance about whether the company financial  statements are free from material misstatement. An audit involves performing procedures to obtain audit  evidence about the amounts and disclosures in the company  financial statements. The procedures selected depend on the  auditor’s judgment, including the assessment of the risks of  material misstatement of the company financial statements,  whether due to fraud or error. signed by A.F.J. van Overmeire The Hague, March 23, 2011 Pursuant to the legal requirement under Section 2:393 sub 5 at  e and f of the Dutch Civil Code, we have no deficiencies to  report as a result of our examination whether the Report of the  Executive Board, to the extent we can assess, has been  prepared in accordance with Part 9 of Book 2 of this Code, and  whether the information as required under Section 2:392 sub 1  at b-h has been annexed. Further we report that the Report of  the Executive Board, to the extent we can assess, is consistent  with the company financial statements as required by Section  2:391 sub 4 of the Dutch Civil Code. In our opinion, the company financial statements give a true  and fair view of the balance sheet of AEGON N.V. as at  December 31, 2010 and of its result and for the year then ended  in accordance with Part 9 of Book 2 of the Dutch Civil Code. We believe that the audit evidence we have obtained is sufficient  and appropriate to provide a basis for our audit opinion. In making those risk assessments, the auditor considers internal  control relevant to the entity’s preparation and fair presentation  of the company financial statements in order to design audit  procedures that are appropriate in the circumstances, but not  for the purpose of expressing an opinion on the effectiveness of  the entity’s internal control. An audit also includes evaluating  the appropriateness of accounting policies used and the  reasonableness of accounting estimates made by management,  as well as evaluating the overall presentation of the company  financial statements.