Notes to the parent company financial statements
144
1 Significant accounting policies
Basis of preparation
Investments in subsidiaries, joint ventures and associates
2 Employees
3 Auditor fees
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Ahold at a glance
Business review
Governance
Financials
Ahold
Annual Report 2014
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).
Investments in subsidiaries, joint ventures and associates are accounted for using the accounting policies as described in Note 3 to the consolidated financial statements.
The average number of employees of Koninklijke Ahold N.V. in full-time equivalents during 2014 was 169 (2013: 161). Salaries, social security charges and pension expenses amounted to €40 million and €2 million
expenses and €5 million income, respectively, for 2014 (2013: expenses of €32 million, €3 million and €4 million, respectively).
For information on the parent company's defined benefit pension plan, the remuneration of the Management Board and the Supervisory Board and the parent company's share-based compensation plans, see Notes 23,
31 and 32respectively, to the consolidated financial statements.
The net pension liability and the net pension expense are calculated on the basis of the parent company's active employees only.
Expenses for services provided by the parent company's independent auditor, PricewaterhouseCoopers Accountants N.V. ("PwC") and its member firms and or affiliates to Ahold and its subsidiaries in 2014 and in 2013,
are specified as follows:
thousand
PwC
Member
firms
affiliates
Total 2014
PwC
Member
firms
affiliates
Total 2013
Audit fees
2,221
1,951
4,172
2,106
1,938
4,044
Audit-related fees
225
225
223
223
Tax advisory fees
106
118
224
252
198
450
Total
2,552
2,069
4,621
2,581
2,136
4,717
