List of Definitions
ADR
American Depository Receipt. Ahold's common shares are listed on the Euronext Amsterdam and
the Swiss Exchange. Ahold also has a listing on the New York Stock Exchange, here the shares
trade in the form of American Depository Shares and are evidenced by sponsored American
Depository Receipts ("ADR").
ADS
AFM
American Depository Shares. See also ADR.
Netherlands Authority for the Financial Markets, a supervisory body for the Dutch financial
markets, including Euronext.
Class action lawsuit
A legal action in which a representative plaintiff sues or a representative defendant is sued on
behalf of a class of plaintiffs or defendants who have the same interests in the litigation as their
representative and whose rights or liabilities can be more efficiently determined as a group than in
a series of individual suits.
Comparable sales
Identical sales plus sales from replacement stores. See also Identical sales.
Consolidation Presentation as one economic entity of the earnings of a parent and subsidiary (subsidiaries)
subsequent to the date of the acquisition. The parent company owns more than 50% of the voting
common stock and is therefore in control. In consolidation, the reporting mechanism is the entire
group and not the separate companies.
Currency impact The impact of using different exchange rates to translate the sales of our subsidiaries to Euros.
The sales of the previous year are restated using the actual exchange rates in order to eliminate
this currency impact.
Dutch GAAP
EURIBOR
Generally Accepted Accounting Principles in The Netherlands.
(Euro Interbank Offered Rate) is the rate at which euro interbank term deposits within the euro
zone are offered by one prime bank to another prime bank. See also LIBOR.
Euronext Amsterdam
Amsterdam Stock Exchange.
Fiscal year
Fiscal year: the 2002 fiscal year ended December 29, 2002.
Forensic investigation
Forensic accounting provides for an accounting analysis that is suitable to a court of law which
will form the basis for discussion, debate and ultimately dispute resolution. Forensic accounting
encompasses investigative accounting and litigation support.
IAS
International Accounting Standards.
IFRS International Financial Reporting Standards.
Identical sales Identical sales compare sales from exactly the same stores.
LIBOR The BBA LIBOR is the most widely used benchmark or reference rate for short term interest rates.
It is compiled by the BBA and released to the market at about 11.00 each day. LIBOR stands for
the London Interbank Offered Rate and is the rate of interest at which banks borrow funds from
other banks, in marketable size, in the London Interbank market. See also EURIBOR.
SAC Stichting Ahold Continuïteit, the Ahold Continuity Foundation.
Sarbanes-Oxley The Sarbanes-Oxley Act of 2002 contains a number of sweeping reforms to corporate governance
and accounting and applies to all companies that are required to file periodic reports with the
United States Securities and Exchange Commission.
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