Consolidated financial statements of Aegon N.V. 126 Consolidated statement of changes in equity of Aegon N.V.  For the year ended December 31, 2012 Amounts in EUR million Note Share  capital Retained  earnings Revaluation  reserves Re- measure- ment of  defined  benefit  plans Other  reserves Other  equity  instru- ments Issued  capital and  reserves  1) Non- control- ling  interests Total At January 1, 2012 (restated  for IAS 19) 9,097 9,418 3,464 (979) (964) 4,720 24,756 14 24,770 Changes in accounting policies  relating to IFRS 10  2) - (122) - - - - (122) - (122) Changes in accounting policies  relating to IFRS 11  2) - - 17 - (17) - - - - At January 1, 2012 (restated) 9,097 9,296 3,481 (979) (981) 4,720 24,634 14 24,648 Net income / (loss) recognized  in the income statement - 1,581 - - - - 1,581 1 1,582 Other comprehensive income: Items that will not be  reclassified to profit or loss: Changes in revaluation reserve  real estate held for own use - - (5) - - - (5) - (5) Remeasurements of defined  benefit plans - - - (149) - - (149) - (149) Income tax relating to items  that will not be reclassified - - 1 37 - - 38 - 38 Items that may be reclassified  subsequently to profit or loss: Gains / (losses) on revaluation  of available-for-sale  investments - - 4,176 - - - 4,176 4,176 (Gains) / losses transferred to  income statement on disposal  and impairment of available- for-sale investments - - (465) - - - (465) - (465) Changes in cash flow hedging  reserve - - (86) - - - (86) - (86) Movements in foreign currency  translation and net foreign  investment hedging reserves - - - 6 (116) - (110) - (110) Equity movements of joint  ventures - - - - 27 - 27 - 27 Equity movements of associates - - - - 22 - 22 - 22 Income tax relating to items  that may be reclassified - (6) (1,048) - 3 - (1,051) - (1,051) Transfer from / to other  headings (19) 19 - - - - - - Other - - - - - - - (2) (2) Total other comprehensive  income / (loss) ­ (25) 2,592 (106) (64) ­ 2,397 (2) 2,395 Total comprehensive income /  (loss) for 2012 ­ 1,556 2,592 (106) (64) ­ 3,978 (1) 3,977 Shares issued and withdrawn 2 - - - - - 2 - 2 Treasury shares - 3 - - - - 3 - 3 Dividends paid on common  shares - (148) - - - - (148) - (148) Preferred dividend - (59) - - - - (59) - (59) Coupons on perpetual securities - (172) - - - - (172) - (172) Issuance of non-cumulative  subordinated notes - - - - - 271 271 - 271 Coupons on non-cumulative  subordinated notes - (23) - - - - (23) - (23) Cost of issuance of non- cumulative subordinated  notes (net of tax) - (10) - - - - (10) - (10) Dividend withholding tax  reduction - 3 - - - - 3 - 3 Share options and share-based  incentive plans - - - - - 27 27 - 27 At December 31, 2012 32, 33, 34 9,099 10,446 6,073 (1,085) (1,045) 5,018 28,506 13 28,519 1  Issued capital and reserves attributable to equity holders of Aegon N.V. 2  Amounts have been restated for the changes in accounting policies IFRS 10, 11 and IAS 19. Refer to note 2 for details about these changes. Annual Report 2013