o www.ahold.com/reports2009
Financial statements
28 Cash flow
96
Financials
56
Consolidated income statement
57
Consolidated statement of comprehensive income
58
Consolidated balance sheet
59
Consolidated statement of changes in equity
60
Consolidated statement of cash flows
61
Notes to the consolidated financial statements
61
1 The Company and its operations
61
2 Basis of preparation
61
3 Significant accounting policies
68
4 Acquisitions
69
5 Assets held for sale and discontinued operations
70
6 Segment reporting
72
7 Net sales
73
8 Expenses by nature
73
9 Net financial expense
74
10 Income taxes
77
11 Property, plant and equipment
78
12 Investment property
79
13 Intangible assets
80
14 Investments in joint ventures
81
15 Other non-current financial assets
81
16 Inventories
82
17 Receivables
83
18 Other current financial assets
83
19 Cash and cash equivalents
83
20 Equity attributable to common shareholders
85
21 Loans and credit facilities
87
22 Other non-current financial liabilities
88
23 Pensions and other post-employment benefits
93
24 Provisions
94
25 Other non-current liabilities
94
26 Other current financial liabilities
94
27 Other current liabilities
95
29 Earnings per share
96
30 Financial risk management and financial instruments
101
31 Related party transactions
104
32 Share-based compensation
108
33 Operating leases
109
34 Commitments and contingencies
113
35 Subsequent events
113
36 List of subsidiaries, joint ventures and associates
115
Parent company financial statements
115
Income statement
115
Balance sheet
116
Notes to the parent company financial statements
116
1 Significant accounting policies
116
2 Employees
116
3 Auditor fees
117
4 Financial assets
118
5 Receivables
118
6 Shareholders' equity
118
7 Provisions
118
8 Loans
119
9 Other non-current liabilities
119
10 Current liabilities
119
11 Derivatives
120
12 Commitments and contingencies
