Auditors' report
Other information
INTRODUCTION
OPINION WITH RESPECT TO THE CONSOLIDATED FINANCIAL STATEMENTS
OPINION WITH RESPECT TO THE PARENT COMPANY FINANCIAL STATEMENTS
SCOPE
We have audited the financial statements of Koninklijke Ahold N.V. (the "Company"), Zaandam, for the year ended January 1,
2006 as set out on pages 85 to 220. These financial statements consist of the consolidated financial statements and the
parent company financial statements. These financial statements are the responsibility of the Company's management.
Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the Netherlands. Those standards require
that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant estimates made by management,
as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis
for our opinion.
In our opinion, the consolidated financial statements give a true and fair view of the financial position of the Company as at
January 1, 2006 and of the result and the cash flows for the year then ended in accordance with International Financial
Reporting Standards as adopted by the EU and also comply with the financial reporting requirements included in Part 9 of
Book 2 of the Netherlands Civil Code as far as applicable.
Furthermore we have established to the extent of our competence that the annual report is consistent with the consolidated
financial statements.
In our opinion, the parent company financial statements give a true and fair view of the financial position of the Company as
at January 1, 2006 and of the result for the year then ended in accordance with accounting principles generally accepted in
the Netherlands and also comply with the financial reporting requirements included in Part 9 of Book 2 of the Netherlands
Civil Code.
Furthermore we have established to the extent of our competence that the annual report is consistent with the parent company
financial statements.
The accounting principles used can vary in significant respects from accounting principles generally accepted in the United
States of America. The effect of the principal differences in the determination of net income (loss) and shareholders' equity is
set out in Note 37 to the consolidated financial statements.
Amsterdam, March 28, 2006
Deloitte Accountants B.V.
R.J.M. Dassen
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