Notes to the consolidated financial statements of Aegon N.V.  Note 2 134 Impact of changes in accounting policies on the consolidated statement of financial position Annual Report 2013 December 31,  2012  (previously  reported) Change in a  ccounting policy December 31,  2012  (restated) January 1,  2012  (previously  reported) Change in accounting policy January 1,  2012  (restated) IFRS 10/11 IAS 19 IFRS 10/11 IAS 19 Impact of changes in accounting policies  on the consolidated statement of  financial position Assets Intangible assets 2,948 (463) - 2,485 3,285 (590) - 2,695 Investments 146,234 (1,213) - 145,021 144,079 (1,374) - 142,705 Investments for account of policyholders 153,670 (702) - 152,968 142,529 (866) - 141,663 Derivatives 21,154 (20) 21,134 15,504 (26) - 15,478 Investments in joint ventures - 1,568 - 1,568 - 1,224 - 1,224 Investments in associates 829 (58) - 771 742 (29) - 713 Reinsurance assets 11,987 (22) - 11,965 11,517 (7) - 11,510 Defined benefit assets 201 - (179) 22 303 - (285) 18 Deferred tax assets 33 60 - 93 89 229 - 318 Deferred expenses 11,687 (43) - 11,644 11,432 (38) - 11,394 Other assets and receivables 7,722 (99) - 7,623 7,792 271 - 8,063 Cash and cash equivalents 9,653 (63) - 9,590 8,104 (109) - 7,995 Total assets 366,118 (1,055) (179) 364,884 345,376 (1,315) (285) 343,776 Equity and liabilities Shareholders' equity 24,669 (154) (1,027) 23,488 21,000 (122) (964) 19,914 Other equity instruments 5,018 - - 5,018 4,720 - - 4,720 Issued capital and reserves attributable to  equity holders of Aegon N.V. 29,687 (154) (1,027) 28,506 25,720 (122) (964) 24,634 Non-controlling interests 13 - - 13 14 - - 14 Group equity 29,700 (154) (1,027) 28,519 25,734 (122) (964) 24,648 Trust pass-through securities 155 - - 155 159 - - 159 Subordinated borrowings 61 (19) - 42 18 (18) - - Insurance contracts 105,209 (1,205) - 104,004 104,974 (1,452) - 103,522 Insurance contracts for account of policyholders 76,871 (702) - 76,169 73,425 (866) - 72,559 Investment contracts 17,768 (1) - 17,767 20,847 (1) - 20,846 Investment contracts for account of policyholders 78,418 - - 78,418 71,433 - - 71,433 Derivatives 17,848 204 - 18,052 12,728 172 - 12,900 Borrowings 12,758 984 - 13,742 10,141 1,075 - 11,216 Provisions 331 (1) - 330 444 - - 444 Defined benefit liabilities 2,222 - 1,328 3,550 2,184 - 1,147 3,331 Deferred revenue liabilities 106 (2) - 104 104 (1) - 103 Deferred tax liabilities 3,622 (33) (480) 3,109 2,499 (27) (468) 2,004 Other liabilities 20,716 (122) - 20,594 19,501 (70) - 19,431 Accruals 333 (4) - 329 1,185 (5) - 1,180 Total liabilities 336,418 (901) 848 336,365 319,642 (1,193) 679 319,128 Total equity and liabilities 366,118 (1,055) (179) 364,884 345,376 (1,315) (285) 343,776