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Impairment charges / (reversals)
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Impairment charges / (reversals)
15 Impairment charges / (reversals)
 
Impairment charges / (reversals) comprise:
  
 
            2019
 
               2018                2017 
Impairment charges on financial assets, excluding receivables
   133    71    70 
Impairment reversals on financial assets, excluding receivables
   (73)    (39)    (32) 
Impairment charges and reversals on non-financial assets and receivables
   109    46    4 
Total
  
 
169
 
  
 
78
 
  
 
42
 
      
 
Impairment charges on financial assets, excluding receivables, from:
  
 
2019
 
   2018    2017 
Shares
   7    5    2 
Debt securities and money market instruments
   50    30    17 
Loans
   76    35    50 
Total
  
 
133
 
  
 
71
 
  
 
70
 
      
 
Impairment reversals on financial assets, excluding receivables, from:
  
 
2019
 
   2018    2017 
Debt securities and money market instruments
   (67)    (34)    (17) 
Loans
   (5)    (3)    (13) 
Other
   (1)    (2)    (2) 
Total
  
 
(73
) 
  
 
(39
) 
  
 
(32
) 
 
 
Impairment charges/(reversals) on non-financial assets and receivables amount to EUR 109 million and are mainly related to a write-off of VOBA and DPAC amounting to EUR 76 million as a result of a liability adequacy test (LAT) deficit in Aegon the Netherlands. Refer to note 34 “Insurance contracts” for further details on the LAT impact. In addition, 2019 includes the dilution of the capital injections in India (ALIC) of EUR 10 million and impairments to software in the Netherlands of EUR 9 million.
Impairment charges/(reversals) on non-financial assets and receivables in 2018 amounted to EUR 46 million mainly due to updated valuations on various real estate properties in the Americas and impairments to software in the Netherlands.
For more details on impairments on financial assets, excluding receivables, refer to note 4 Financial risks.