133 Impact of changes in accounting policies on the consolidated statement of comprehensive income 2012  (previously  reported) Change in accounting policy 2012  (restated) 2011  (previously  reported) Change in accounting  policy 2011  (restated) IFRS 10/11 IAS 19 IAS 19 Impact of changes in accounting policies  on the consolidated statement of  comprehensive income Net income 1,571 (32) 43 1,582 872 15 887 Items that will not be reclassified to profit or loss: Changes in revaluation reserve real estate held for own use (5) - - (5) 3 3 Remeasurements of defined benefit plans - - (149) (149) - (583) (583) Income tax relating to items that will not be reclassified 1 - 37 38 - 179 179 Items that may be reclassified to profit or loss: Gains / (losses) on revaluation of available-for-sale  investments 4,221 (45) - 4,176 3,113 3,113 (Gains) / losses transferred to income statement on  disposal and impairment of available-for-sale investments (465) - - (465) (513) (513) Changes in cash flow hedging reserve (92) 6 (86) 1,058 1,058 Movement in foreign currency translation and net foreign  investment hedging reserves (116) - 6 (110) 409 (29) 380 Equity movements of joint ventures - 27 - 27 - Equity movements of associates 22 - - 22 (18) (18) Income tax relating to items that may be reclassified (1,064) 13 - (1,051) (1,167) 1 (1,166) Other comprehensive income for the period (1) (1) - (2) 4 4 Total other comprehensive income for the period 2,501 ­ (106) 2,395 2,889 (432) 2,457 Total comprehensive income 4,072 (32) (63) 3,977 3,761 (417) 3,344 Total comprehensive income attributable to: Equity holders of Aegon N.V. 4,073 (32) (63) 3,978 3,758 (417) 3,341 Non-controlling interests (1) - - (1) 3 - 3