The current presentation differs from last year’s presentation in some aspects besides IFRS 17 and IFRS 9. Where applicable, in accordance with IFRS, comparative figures have been included in the new presentation format, including related disclosures, to ensure comparability. These changes in presentation have no impact on net result nor equity.

In accordance with IFRS10 “Consolidated financial statements” definition of control and prompted by the acquisition of Aegon NL, a.s.r. has adopted a change in presentation and as such will no longer consolidate the fund investment contracts and related liabilities of the institution for occupational retirement provision (IORP) entities onto the statement of financial position. The adoption of this policy has no impact on a.s.r.’s past or future financial position, financial performance, or cash flows. The comparative figures have been restated accordingly.