Contents
Financial statements
56 Consolidated statements of operations
57 Consolidated statements of recognized income and expense
58 Consolidated balance sheets
60 Consolidated statements of cash flows
61 Notes to the consolidated financial statements
61 1 The Company and its operations
61 2 Basis of preparation
62 3 Significant accounting policies
69 4 Acquisitions
70 5 Segment reporting
74 6 Net sales
74 7 Expenses by nature
74 8 Directors' remuneration
76 9 Share-based compensation
80 10 Financial expense
80 11 Income taxes
82 12 Non-current assets held for sale and discontinued operations
85 13 Net income (loss) per share attributable to common shareholders
86 14 Property, plant and equipment
87 15 Investment property
87 16 Goodwill
89 17 Other intangible assets
90 18 Investments in joint ventures and associates
91 19 Other non-current assets
91 20 Inventories
91 21 Receivables
92 22 Cash and cash equivalents
93 23 Equity attributable to common shareholders
95 24 Pensions and other post-employment benefits
98 25 Provisions
99 26 Loans and credit facilities
102 27 Other non-current financial liabilities
103 28 Other non-current liabilities
104 29 Other current financial liabilities
104 30 Other current liabilities
104 31 Cash flow
106 32 Related party transactions
107 33 Financial instruments, risks and fair values of financial assets and liabilities
111 34 Commitments and contingencies
117 35 Reconciliation of IFRS to US GAAP
127 36 List of subsidiaries, joint ventures and associates
129 Parent company financial statements
130 Notes to the parent company financial statements
135 Other information
135 Auditors' report
136 Ahold statutory profit-sharing statement
137 Subsequent events
Ahold Annual Report 2006 55
