Notes to the consolidated financial statements of Aegon N.V.  Note 38 250 Movements during the year in non­life insurance: 2013 2012 At January 1 6,746 6,204 Gross premiums – existing and new business 2,147 2,339 Unwind of discount / interest credited 256 251 Insurance liabilities released (942) (1,144) Changes in valuation of expected future claims (1) 24 Change in unearned premiums (1,242) (1,221) Change in unexpired risks (3) (5) Incurred related to current year 637 729 Incurred related to prior years 289 338 Release for claims settled current year (271) (296) Release for claims settled prior years (589) (658) Shadow accounting adjustments (166) 135 Loss recognized as a result of liability adequacy testing 5 170 Change in IBNR 16 (41) Net exchange differences (326) (79) At December 31 6,555 6,746 Movements during the year in incoming reinsurance: 2013 2012 At January 1 3,596 3,862 Gross premium and deposits – existing and new business 1,385 1,816 Unwind of discount / interest credited 241 272 Insurance liabilities released (1,677) (2,229) Change in unearned premiums 7 - Changes in valuation of expected future benefits (29) (28) Net exchange differences (150) (54) Other (90) (43) At December 31 3,284 3,596 Insurance contracts for account of policyholders 2013 2012 At January 1 76,169 72,559 Portfolio transfers and acquisitions (1,121) (68) Gross premium and deposits – existing and new business 11,031 6,627 Unwind of discount / interest credited 7,964 7,255 Insurance liabilities released (6,154) (8,545) Fund charges released (1,216) (940) Changes in valuation of expected future benefits 40 53 Transfer (to) / from insurance contracts 16 (277) Net exchange differences (2,457) (504) Other 40 9 At December 31 84,311 76,169 38 Insurance contracts for account of policyholders Annual Report 2013