Note 36
Reconciliation of consolidated net income 2004 attributable to common shareholders of Ahold
Note
2004
Consolidated net loss in accordance with Dutch GAAP
(436)
IFRS adjustments
Goodwill and other intangible assets with indefinite lives
1
155
Bifurcation of leased land and buildings
2
1
Other real estate related differences
3
(5)
Non-current assets held for sale and discontinued operations
4
81
Net gain (loss) on divestments
5
725
Cumulative preferred financing shares
7
(44)
Convertible bond
8
(28)
Share-based payments
9
(18)
Post-employment benefits
10
52
Discounting of long-term provisions
11
(2)
Derivative instruments and revaluation loans
12
39
ICA put option
13
466
Deferred tax impact on adjustments to IFRS
15
(108)
IFRS impact on joint ventures and associates
16
7
Total IFRS adjustments
1,321
Consolidated net income attributable to common shareholders of Ahold in accordance with IFRS
885
AHOLD ANNUAL REPORT 2005 177
