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3 Significant accounting policies (continued)
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Ahold at a glance Our strategy
Notes to the consolidated
financial statements
Our performance Governan
Financials
Investors
Ahold Annual Report 2013
The restatements to Ahold's 2012 comparative amounts for the changes in presentation and adoption of IAS 19 (as revised) are as follows:
2012
Changes in
2012
million, except per share data
as reported
presentation IAS 19 restatement
as restated
Consolidated income statement
Net sales
32,841
(159)
32,682
Cost of sales
(24,317)
252
1
(24,064)
Gross profit
8,524
93
1
8,618
Selling expenses
(6,161)
(47)
(17)
(6,225)
General and administrative expenses
(1,176)
(22)
141
(1,057)
Operating income
1,187
24
125
1,336
Interest income
10
10
Interest expense
(236)
2
(234)
Interest income (expense) on defined benefit pension plans
17
17
Other financial expense
(1)
(1)
Income before income taxes
960
26
142
1,128
Income taxes
(211)
(56)
(267)
Share in income (loss) of joint ventures
81
(75)
2
8
Income from continuing operations
830
(49)
88
869
Income (loss) from discontinued operations
(3)
49
46
Net income attributable to common shareholders
827
88
915
Net income per share attributable to common shareholders
Basic
0.80
0.08
0.88
Diluted
0.77
0.08
0.85
Income from continuing operations per share attributable to common shareholders
Basic
0.80
(0.04)
0.08
0.84
Diluted
0.78
(0.05)
0.08
0.81
