H fifillslE3 100 8 Expenses by nature 23,079 9 Net financial expenses Our strategy Our performance Governan Financials Investors Ahold Annual Report 2013 The aggregate of cost of sales and operating expenses is specified by nature as follows: 2012 million 2013 (restated)1 Cost of product 22,912 Labor costs 4,705 4,544 Other operational expenses 2,334 2,284 Depreciation and amortization 825 817 Write-down of intangible assets under development (Note 13) 8 92 Rent income and expense - net 537 514 Impairment losses and reversals - net 83 37 Gains on the sale of assets - net (28) (21) Total expenses 31,376 31,346 1 See Note 3 for an explanation of the restatements. million 2013 2012 (restated)1 Interest income 7 10 Interest expense (225) (234) Interest income (expense) on defined benefit pension plans - net (24) 17 Losses on foreign exchange (8) (10) Fair value gains (losses) on financial instruments (22) 16 Other (19) (7) Other financial expenses (49) (1) Net financial expenses 1 See Note 3 for an explanation of the restatements. Interest income mainly relates to interest earned on cash and cash equivalents and short-term cash deposits and similar instruments. Interest expense primarily relates to financial liabilities measured at amortized cost (mainly loans, finance lease liabilities, financing obligations and cumulative preferred financing shares) and interest accretions to provisions. Interest income on defined benefit pension plans in 2012 arose as the balance of pension plans were in an asset position. At year end 2012 substantially all pension plans were in a liability position. Consequently, during 2013, the net interest component of pension expense resulted in interest expense. (291) (208)

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