21 Changes in shareholders' equity
00 Ahold ANNUAL REPORT 2002 147
BOARD GOVERNANCE HIGHLIGHTS OPERATING REVIEW FINANCIAL INVESTOR REL AT IONS
Restatements relating to periods prior to fiscal 2000 were recorded in the opening accumulated deficit as of January 2,
2000. See Note 3.
Changes in Shareholders' equity are summarized as follows:
Share
capital
Additional Legal and
paid-in statutory
capital reserves
Other
reserves
Accumulated
Deficit
Net income
(loss)
Total
Balance as of January 2, 2000 (as restated)
179
4,225
125
(61)
(2,142)
2,326
Net income (loss)
920
920
Dividend preferred financing shares
(17)
(17)
Issue of common shares
35
4,056
4,091
Issue of cumulative preferred financing shares
29
366
395
Optional stock dividend
4
(4)
(44)
(44)
Exercise of stock options
1
54
55
Adjustment nominal value
21
(21)
Goodwill
(5,353)
(5,353)
Exchange rate differences in foreign interests
(21)
(21)
Appropriation to legal reserve
39
(39)
Balance as of December 31, 2000 (as restated)
269
8,676
164
(82)
(7,595)
920
2,352
Net income (loss)
920
(170)
750
Dividend preferred financing shares
(38)
(38)
Issue of common share
20
2,481
2,501
Optional stock dividend
5
(5)
(94)
(94)
Exercise of stock options
1
66
67
Goodwill adjustments
78
78
Exchange rate differences in foreign interests
(114)
(114)
Minimum pension liability
(6)
(6)
Appropriation to legal reserve
48
(48)
Balance as of December 30, 2001 (as restated)
295
11,218
212
(202)
(6,777)
750
5,496
Balance as of December 30, 2001 (as previously reported)
295
11,218
55
(190)
(6,599)
1,113
5,892
Cumulative restatements change in accounting principle
157
(12)
(178)
(363)
(396)
Balance as of December 30, 2001 (as restated)
295
11,218
212
(202)
(6,777)
750
5,496
Net income (loss)
750
(1,958)
(1,208)
Dividend preferred financing shares
(38)
(38)
Optional stock dividend
3
(3)
(433)
(433)
Exercise of stock options
5
5
Goodwill
32
32
Exchange rate differences in foreign interests
(1,129)
(1,129)
Minimum pension liability
(120)
(120)
Appropriation to legal reserve
79
(75)
4
Balance as of December 29, 2002
298
11,220
291
1,451
(6,541)
(1,208)
2,609
Authorized share capital is comprised of the following classes of shares as of December 29, 2002:
Cumulative preferred shares (800,000 of EUR 500 each)
400
Cumulative preferred financing shares (400,000,000 of EUR 0.25 each)
100
Common shares (1,200,000,000 of EUR 0.25 each)
300
800
