Report on other legal and regulatory requirements
FINANCIAL STATEMENTS
Statutory auditor's responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our
audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements
and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free
from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial
statements. The procedures selected depend on the statutory auditor's judgment, including the assessment of the risks of
material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the group's preparation and fair presentation of the consolidated financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the group's internal control. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of accounting estimates made by the board of directors, as well as evaluating
the overall presentation of the consolidated financial statements. We have obtained from the company's officials and the board of
directors the explanations and information necessary for performing our audit.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Unqualified opinion
In our opinion, the consolidated financial statements of Delhaize Brothers and Co "The Lion" (Delhaize Group) SA give a true and
fair view of the group's net equity and financial position as of December 31, 2014, and of its results and its cash flows for the year
then ended, in accordance with International Financial Reporting Standards as adopted by the European Union and with the
legal and regulatory requirements applicable in Belgium.
The board of directors is responsible for the preparation and the content of the directors' report on the consolidated financ ial
statements.
In the framework of our mandate, our responsibility is to verify, for all significant aspects, the compliance with some legal and
regulatory requirements. On this basis, we provide the following additional comment which does not modify the scope of our
audit opinion on the consolidated financial statements:
The directors' report on the consolidated financial statements includes the information required by law, is, for all significant
aspects, in agreement with the consolidated financial statements and is not in obvious contradiction with any information
obtained in the context of our mandate.
Diegem, March 4, 2015
The statutory auditor
DELOITTE Bedrijfsrevisoren Reviseurs d'Entreprises
BV o.v.v.e. CVBA SC s.f.d. SCRL
Represented by Michel Denayer
