H
fifillslE3
159
Notes to the
parent company
financial
statements
1 Significant accounting policies
Ahold at a glance
Our strategy
Our performance
Governan
Financials
Investors
Ahold Annual Report 2013
Basis of preparation
The parent company financial statements of Ahold have been prepared in accordance with Part 9, Book 2 of the Dutch Civil Code. In accordance with subsection 8 of section 362, Book 2 of
the Dutch Civil Code, the recognition and measurement principles applied in these parent company financial statements are the same as those applied in the consolidated financial statements
(see Note 3 to the consolidated financial statements).
The restatements to Ahold's 2012 comparative amounts for the adoption of IAS 1 9 (as revised) are as follows:
2012
IAS 19
2012
million
as reported
restatement
as restated
Income statement line items
Income from subsidiaries and investments in joint
ventures after income taxes
Other gains and losses after income taxes
Net income
713 88 801
114-H4
827 88 915
January 1, 2012
IAS 19
January 1, 2012
million
as reported
restatement
as restated
Balance sheet line items
Deferred tax assets 30 1 31
Financial assets 11,009 (67) 10,942
Shareholders' equity (5,877) 67 (5,810)
Provisions (58) (1) (59)
December 30, 2012
IAS 19 December 30, 2012
million
as reported
restatement as restated
Balance sheet line items
Deferred tax assets 23 5 28
Financial assets
11,998
(849)
11,149
Shareholders' equity
(5,995)
849
(5,146)
Provisions
(26)
(5)
(31)
Investments in subsidiaries, joint ventures and associates
Investments in subsidiaries, joint ventures and associates are accounted for using the net asset value. Ahold calculates the net asset value
the consolidated financial statements.
using the accounting poli
cies as described
in Note 3 to
