Financial Statements
Page
Index to the Financial Statements
00 Ahold
BOARD GOVERNANCE HIGHLIGHTS OPERATING REVIEW FINANCIAL INVESTOR REL AT IONS
89
90
92
94
94
94
105
114
119
122
123
129
131
131
133
137
139
140
141
142
143
144
144
146
147
149
153
154
157
158
158
159
160
161
169
192
195
196
Consolidated Statements of Operations
Consolidated Balance Sheets
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements
1 The company and its operations
2 Basis of presentation and accounting principles under Dutch GAAP
3 Restatements and reclassifications to the financial position
and results for 2001 and 2000 under Dutch GAAP
4 Acquisitions
5 Exceptional loss on related party default guarantee
6 Goodwill
7 Business segment information
8 Restructuring provisions
9 Salaries and benefits
10 Remuneration
11 Stock based compensation plans
12 Income taxes
13 Basic and diluted income (loss) after preferred dividends per common share
14 Other intangible assets
15 Tangible fixed assets
16 Investments in joint ventures and equity investees
17 Other financial assets
18 Inventory
19 Accounts receivable
20 Cash and cash equivalents
21 Changes in shareholders' equity
22 Pensions and other retirement benefits
23 Other provisions
24 Loans
25 Financial lease commitments
26 Other non-current liabilities
27 Current liabilities
28 Related party transactions
29 Financial instruments
30 Commitments and contingencies
31 Reconciliation of Dutch GAAP to US GAAP
32 List of subsidiaries and affiliates of Ahold
Parent Company Statements of Operations and Balance Sheets
Notes to the Parent Company Statements of Operations and Balance Sheets
ANNUAL REPORT 2002 87
