255 The amounts recognized in the statement of financial position are determined as follows: 1  Assets held by Aegon the Netherlands backing retirement benefits of EUR 2,194 million (2012: EUR 2,280 million) do not meet the definition of plan assets and  as such were not deducted in calculating this amount. Instead, these assets are recognized as general account assets. Consequently, the return on these assets  does not form part of the calculation of defined benefit expenses. The fair value of Aegon’s own transferable financial instruments included in plan assets and the fair value of other assets used by  Aegon included in plan assets was nil in both 2013 and 2012. Defined benefit expenses are included in “Commissions and expenses” in the income statement. 2013 2012 Defined benefit expenses Retirement  benefit plans Other post- employment- benefit plans Total Retirement  benefit plans Other post- employment  benefit plans Total Current year service cost 88 10 98 97 9 106 Net interest on the net defined benefit liability  (asset) 124 9 134 141 11 152 Past service cost 1 - 1 4 (33) (29) Total defined benefit expenses 214 19 233 242 (13) 229 2011 Retirement  benefit plans Other post- employment  benefit plans Total Current year service cost 92 8 100 Net interest on the net defined benefit liability  (asset) 125 12 137 Past service cost (66) 1 (65) Total defined benefit expenses 151 21 172 2013 2012 Retirement  benefit plans Other post- employment- benefit plans Total Retirement  benefit plans Other post- employment  benefit plans Total Present value of wholly or partly funded  obligations 3,376 - 3,376 3,617 - 3,617 Fair value of plan assets (2,909) - (2,909) (2,747) - (2,747) 467 ­ 467 870 ­ 870 Present value of wholly unfunded obligations  1) 2,323 236 2,559 2,412 246 2,658 At December 31 2,790 236 3,026 3,282 246 3,528 2013 2012 Movements during the year in defined  benefit plans Retirement  benefit plans Other post- employment- benefit plans Total Retirement  benefit plans Other post- employment  benefit plans Total At January 1 3,282 246 3,528 3,038 274 3,312 Defined benefit expenses 214 19 233 242 (13) 229 Remeasurements of defined benefit plans (558) (4) (562) 146 3 149 Contributions paid (23) - (23) (37) - (37) Benefits paid (96) (16) (112) (99) (16) (115) Net exchange differences (27) (9) (36) (6) (3) (9) Other (1) - (1) (2) 1 (1) At December 31 2,790 236 3,026 3,282 246 3,528