289 Other information Management’s responsibility Independent auditor’s report Report on the consolidated financial statements Auditor’s responsibility Report on other legal and regulatory requirements The Hague, the Netherlands, March 19, 2014 Opinion with respect to the consolidated financial statements  To: The Supervisory Board, the Executive Board and Shareholders of Aegon N.V. We have audited the accompanying consolidated financial statements 2013 of Aegon N.V., The Hague (as set out on pages 122 to 288),  which comprise the consolidated statement of financial position as at December 31, 2013, the consolidated income statement and  statements of comprehensive income, changes in equity and cash flow for the year then ended and notes, comprising a summary of  the significant accounting policies and other explanatory information. Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with  International Financial Reporting Standards as adopted by the European Union and with Part 9 of Book 2 of the Dutch Civil Code, and  for the preparation of the Report of the Executive Board in accordance with Part 9 of Book 2 of the Dutch Civil Code. Furthermore  management is responsible for such internal control as it determines is necessary to enable the preparation of the consolidated  financial statements that are free from material misstatement, whether due to fraud or error. Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit  in accordance with Dutch law, including the Dutch Standards on Auditing. This requires that we comply with ethical requirements  and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from  material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial  statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement  of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the  consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose  of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of  accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall  presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.  In our opinion, the consolidated financial statements give a true and fair view of the statement of financial position of Aegon N.V. as at  December 31, 2013 its result and its cash flows for the year then ended in accordance with International Financial Reporting Standards  as adopted by the European Union and with Part 9 of Book 2 of the Dutch Civil Code. Pursuant to the legal requirement under Section 2:393 sub 5 at e and f of the Dutch Civil Code, we have no deficiencies to report as a  result of our examination whether the Report of the Executive Board, to the extent we can assess, has been prepared in accordance  with Part 9 of Book 2 of this Code, and whether the information as required under Section 2:392 sub 1 at b-h has been annexed.  Further we report that the Report of the Executive Board, to the extent we can assess, is consistent with the consolidated financial  statements as required by Section 2:391 sub 4 of the Dutch Civil Code. Ernst & Young Accountants LLP signed by R.J.W. Lelieveld