Financial Statements
Ahold Annual Report 2003
Financial Statements
89
Consolidated Statements of Operations
91
Consolidated Balance Sheets
92 -
93
Consolidated Statements of Cash Flows
94 -
95
Notes to the Consolidated Financial Statements
1 The Company and its operations
96
2 Basis of presentation and accounting principles under Dutch GAAP
96 -
106
3 Acquisitions and divestments
106 -
110
4 Discontinued operations
110 -
112
5 Business segment information
112 -
118
6 Salaries and benefits
118
7 Remuneration
118 -
121
8 Stock-based compensation plans
121 -
125
9 Loss on related party default guarantee
125 -
127
10 Income taxes
128 -
129
11 Basic and diluted net income (loss) after
preferred dividends per common share
130
12 Goodwill
131 -
132
13 Other intangible assets
133
14 Tangible fixed assets
134
15 Investments in joint ventures and equity investees
135 -
136
16 Other financial assets
136
17 Inventory
137
18 Accounts receivable
137 -
139
19 Cash and cash equivalents
139
20 Changes in shareholders' equity
140 -
142
21 Pensions and other retirement benefits
143 -
147
22 Restructuring provisions
147 -
148
23 Other provisions
149
24 Loans
150 -
154
25 Financial lease commitments
154 -
155
