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The consolidated financial statements of the AEGON Group have been prepared in accordance with International Financial Reporting Standards, as adopted by the European Union (IFRS), which differ in certain respects from those principles generally accepted in the United States (US GAAP). The following information is a summary of the effect on AEGON's shareholders' equity and net income of the application of US GAAP, which is included in further detail in the Form 20-F report filed with the Securities and Exchange Commission. The Form 20-F report is available on request, free of charge, and can also be retrieved from the EDGAR Database of the SEC (see the link on the right side) and via related documents, also on the right side of this page.
* Reflects restatement of certain US GAAP information.
AEGON identified certain changes required to be made to figures presented in accordance with US GAAP for the years ended December 31, 2002, and December 31, 2001. US GAAP net income over 2002 decreased by EUR 98 million, US GAAP comprehensive income for 2002 was EUR 155 million lower and, for 2001 was EUR 297 million lower. None of the changes affected any income or balance sheet figures presented in accordance with Dutch accounting principles.
Source: AEGON Annual Report 2005
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