Other information
152
Independent auditor's report
Report on the financial statements for the year ended January 3, 2016
Ahold at a glance
Business review
Governance
Financials
Ahold
Annual Report 2015
To: the general meeting and supervisory board of Koninklijke Ahold N.V.
Our opinion
In our opinion:
a the consolidated financial statements give a true and fair view of the financial position of Koninklijke Ahold N.V. and its subsidiaries ('the group') as at January 3, 2016, and of their result and cash Rows for the financial year
then ended in accordance with International Financial Reporting Standards as adopted by the European Union (EU-IFRS) and with Part 9 of Book 2 of the Dutch Civil Code; and
a the parent company financial statements give a true and fair value of the financial position of Koninklijke Ahold N.V. as at January 3, 2016 and of its results for the year then ended in accordance with Part 9 of Book 2 of
the Dutch Civil Code.
What we have audited
We have audited the accompanying financial statements for the financial year ended January 3, 2016 of Koninklijke Ahold N.V., Zaandam ('the company'). The financial statements include the consolidated financial
statements of Koninklijke Ahold N.V. and its subsidiaries (together: 'the Group') and the company financial statements.
The consolidated financial statements comprise:
a the consolidated balance sheet as atJanuary 3, 2016;
a the following statements for the financial year ended January 3, 2016: the consolidated income statement, the consolidated statements of comprehensive income, changes in equity and cash Rows; and
a the notes, comprising a summary of the significant accounting policies and other explanatory information.
The parent company financial statements comprise:
a the parent company balance sheet as at January 3, 2016;
a the parent company income statement for the financial year ended January 3, 2016; and
a the notes, comprising a summary of the significant accounting policies and other explanatory information.
The financial reporting framework that has been applied in the preparation of the financial statements is EU-IFRS and the relevant provisions of Part 9 of Book 2 of the Dutch Civil Code for the consolidated financial statements
and Part 9 of Book 2 of the Dutch Civil Code for the company financial statements.
The basis for our opinion
We conducted our audit in accordance with Dutch law, including the Dutch Standards on Auditing. Our responsibilities under those standards are further described in the 'Our responsibilities for the audit of the financial
statements' section of our report.
We are independent of Koninklijke Ahold N.V. in accordance with the 'Verordening inzake de onafhankelijkheid van accountants bij assuranceopdrachten' (ViO) and other relevant independence requirements in the
Netherlands. Furthermore, we have complied with the 'Verordening gedrags- en beroepsregels accountants' (VGBA).
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
