No share appreciation rights and share options were granted in  2009 and 2010. The breakdown of the share appreciation rights  and share options granted in 2008 is as follows: senior  executives 4,747,500, other employees 5,822,700. Refer to note 52 for detailed information about the SARs / share  options and the shares and options conditionally granted to the  Executive Board.  NOTE 39 - 42 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF AEGON N.V.  202 1  Impairment charges / (reversals) on financial assets, excluding receivables, are excluded from underlying earnings before tax for segment reporting  (refer to note 5). 2  Of Impairment charges on non-financial assets and receivables EUR 169 million is excluded from underlying earnings before tax for segment reporting  (refer to note 5) (2008 and 2009: nil) NOTE 40  INTEREST CHARGES AND RELATED FEES  NOTE 39  IMPAIRMENT CHARGES / (REVERSALS)  Impairment charges / (reversals) comprise: 2010 2009 2008 Impairment charges on financial assets, excluding receivables  1 615 1,463 1,115  Impairment reversals on financial assets, excluding receivables  1 (90) (136)  (36) Impact of the above impairments on the valuation of insurance assets and liabilities – 4 (7) Impairment charges on non-financial assets and receivables  2 176 38 41 TOTAL  701 1,369 1,113 Impairment charges on fi nancial assets, excluding receivables, from: 2010 2009 2008 Shares 7 96 203 Debt securities and money market instruments 475 1,227 862 Loans 114 131 49 Other 19 3 1 Investments in associates – 6 – TOTAL  615 1,463 1,115 Impairment reversals on fi nancial assets, excluding receivables, from: 2010 2009 2008 Debt securities and money market instruments (73) (116) (36) Loans (17) (20) – TOTAL  (90) (136) (36) 2010 2009 2008 Trust pass-through securities 8 7 8 Subordinated loans – – 2 Borrowings 324 320 410 Other 94 85 106 TOTAL  426 412 526 The interest charges accrued on financial assets and liabilities  that are not carried at fair value through profit or loss  amounted to EUR 303 million (2009: EUR 288 million charge;  2008: EUR 375 million gain). Included in interest charges and related fees is EUR 27 million  that is classified for segment reporting purposes as non  underlying earnings (2009 and 2008: nil).