Contents
31 www.ahold.com/reports2008
Financial statements
AHOLD ANNUAL REPORT 2008 43
44 Consolidated income statement
45 Consolidated statement of comprehensive income
46 Consolidated balance sheet
47 Consolidated statement of changes in equity
48 Consolidated statement of cash flows
49 Notes to the consolidated financial statements
49 1 The Company and its operations
49 2 Basis of preparation
49 3 Significant accounting policies
57 4 Acquisitions
58 5 Assets held for sale and discontinued operations
61 6 Segment reporting
63 7 Net sales
64 8 Expenses by nature
64 9 Net financial expense
65 10 Income taxes
67 11 Property, plant and equipment
68 12 Investment property
69 13 Intangible assets
70 14 Investments in joint ventures
71 15 Other non-current financial assets
71 16 Inventories
71 17 Receivables
72 18 Cash and cash equivalents
73 19 Equity attributable to common shareholders
75 20 Loans and credit facilities
76 21 Other non-current financial liabilities
78 22 Pensions and other post-employment benefits
83 23 Provisions
84 24 Other non-current liabilities
84 25 Other current financial liabilities
84 26 Other current liabilities
85 27 Cash flow
86 28 Earnings per share
86 29 Financial risk management and financial instruments
92 30 Related party transactions
96 31 Share-based compensation
101 32 Operating leases
101 33 Commitments and contingencies
106 34 Subsequent events
106 35 List of subsidiaries, joint ventures and associates
108 Parent company financial statements
