content_image/256710.jpg content_image/256711.jpg content_image/256712.jpg content_image/256715.jpg content_image/256716.jpg
The share premium account reflects the balance of paid-in amounts above par value at issuance of new shares less the amounts charged for share dividends and the repayment of share premium to preferred shareholders. Upon the conversion of the preferred shares, share premium on preferred shares have been allocated to share premium relating to common shares. 

## 32.3 Treasury shares 

On the balance sheet date Aegon N.V. and its subsidiaries held 41,307,910 (2012: 28,713,730) of its own common shares with a par value of EUR 0.12 each. 

Movements in the number of treasury shares of Aegon N.V. were as follows: 

<img src='content_image/256710.jpg'>

As part of their insurance and investment operations, subsidiaries within the Group also hold Aegon N.V. common shares, both for their own account and for account of policyholders. These shares have been treated as treasury shares and are (de)recognized at the consideration paid or received. 

<img src='content_image/256711.jpg'>

Aegon does not hold common shares B as treasury shares. 

<img src='content_image/256712.jpg'>

<img src='content_image/256715.jpg'>

<img src='content_image/256716.jpg'>

