AEGOF Aegon Ltd (PK)

United States

Securities and Exchange Commission

Washington, D.C. 20549

Form 6-K

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16

Under the Securities Exchange Act of 1934

October 15, 2019

Commission File No. 1-10882

AEGON N.V.

Aegonplein 50

2591 TV THE HAGUE

The Netherlands

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

☒ Form 20-F         ☐ Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule

101(b)(1): ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule

101(b)(7): ☐

This document has been prepared for incorporation by reference in Aegon’s registration statement under the Securities Act of 1933 on Form F-3 filed on August 31, 2017.

Effective January 1, 2019 Aegon adopted a voluntary accounting policy change related to the liability adequacy test (LAT) of Aegon the Netherlands, which is applied retrospectively.

The recognition of a LAT deficit in Aegon the Netherlands triggered a review and change of its existing accounting policy related to the LAT. The change relates to the period considered for the unrealized gains on financial assets that are accounted for at amortized cost which are taken into account in the LAT, specifically where they relate to intercompany transactions between insurance and non-insurance entities.

The change does not impact other reporting units within Aegon as this change is specific to Aegon the Netherlands.

The impact of the voluntary accounting policy change resulted in a restatement of certain balances as of December 31, 2018 and for the six-month period ended June 30, 2018. Refer to note 2 of the unaudited condensed consolidated interim financial statements as of June 30, 2019 and for the six-month period then ended included in Aegon N.V.’s Current Report on Form 6-K filed with the SEC on August 15, 2019.

The impact of the voluntary accounting policy change on comparative numbers for the financial years 2017 and 2016, which were not restated, is provided in the following tables, including references to the notes to the consolidated financial statements as published in Aegon’s 2018 Annual Report on Form 20-F.

¹ As reported in Aegon’s Annual Report on Form 20-F dated March 21, 2019.    

² As reported in Aegon’s Annual Report on Form 20-F dated March 22, 2018.    

³ As reported in Aegon’s unaudited condensed consolidated interim financial statements as of June 30, 2019 on Form 6-K dated August 15, 2019.    

¹ As reported in Aegon’s Annual Report on Form 20-F dated March 21, 2019.