Note 12
Financial statements - Notes to the consolidated financial statements
1 2006 1
2007 1
2008 1
2009 1
2010 1
1 2015- 1
1 2019 1
Income taxes charged or credited to group equity
2005 1
12 NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS
Non-current assets held for sale
-
-
Discontinued operations
The following table specifies the years in which Ahold's operating loss carryforwards are scheduled to expire:
2011
2014
After
2019 1
Total
Operating loss
45
57
78
99
546
336
404
2,628
4,193
Due to the application of international tax treaties between jurisdictions in which Ahold operates, European Union law, the
Dutch participation exemption and other group tax relief provisions, dividends distributed by subsidiaries, joint ventures and
associates and the capital gains (losses) on divestments of group companies are generally tax exempt. If undistributed income
of subsidiaries, joint ventures and associates would be taxable upon remittance or if capital gains upon divestment are taxable,
the Company only recognizes associated deferred withholding and corporate income tax liabilities if the Company cannot
unilaterally determine the timing and amount of dividend distributions or divestments or if the Company expects to recover
such undistributed income or expects to divest such operations in the foreseeable future. In 2005 and 2004, there were no
unrecognized deferred tax liabilities related to unremitted income.
Income taxes recognized in and recycled from group equity in 2005 and 2004 are as follows:
2004
Aggregate amount of deferred tax recognized in and recycled from equity
Derivatives
14
12
Foreign exchange results
29
5
Total
43
17
During 2005 and 2004 Ahold classified the following balances of assets and liabilities as held for sale, because the carrying
amount of these assets and liabilities were expected to be recovered through a sale transaction rather than through continuing
use:
January 1, 1
2006
January 2,
2005
Non-current assets and disposal groups held for sale
123
111
Disposal groups related to discontinued operations
1,471
Total assets held for sale
123
1,582
Liabilities related to non-current assets and disposal groups held for sale
16
Liabilities related to discontinued operations
907
Total liabilities related to assets held for sale
16
907
The assets and liabilities related to non-current assets and disposal groups held for sale, other than those related to
discontinued operations, consist primarily of property, plant and equipment and non-current liabilities.
Certain divestments or planned divestments do not meet the criteria of a discontinued operation under IFRS (as described in
Note 3) and are for that reason not included in the information on discontinued operations in this note. These divestments or
planned divestments include, but are not limited to: the divestments of 198 convenience stores operating in the U.S. under
the banners of Wilson Farms and SugarCreek, 13 Hypernova hypermarkets in Poland, Ahold's 50% interest in W&H in Spain,
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