AEGON N.V. (2008) Notes to the consolidated financial statements [extract] Note 2.12 Reinsurance assets [extract] Reinsurance assets are measured consistently with the amounts associated with the underlying insurance contracts and in accordance with the terms of each reinsurance contract. They are subject to impairment testing and are derecognized when the contractual rights are extinguished or expire or when the contract is transferred to another party.
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