Notes to the
parent company
financial statements
continued
10 Shareholders’ equity
21o
(103)
Overview
Business review
Governance
Financials
Investors
Ahold Delhaize Annual Report 2016
The movements in equity can be specified as follows:
Legal reserves
449
9
449
9
(1)
(785)
66
(123)
8
6,059
346
408
121
4o8
121
5
(5)
(2)
13
15,802
754
16,276
1 Accumulated deficit includes the remeasurements of defined benefit plans.
The currency translation reserve, cash flow hedging reserve and reserve participations are legal reserves that are required by Dutch law.
The reserve participations include the increases in net asset value of joint ventures and associates since their first inclusion, less any amounts that
can be distributed without legal restrictions.
If the currency translation reserve or the cash flow hedging reserve has a negative balance, distributions to the Company’s shareholders
are restricted to the extent of the negative balance. Of the total equity as per January 1, 2017, €16,276 million, an amount of €1,130 million is
non-distributable (January 3, 2016: €579 million out of total equity of €5,622 million). For more information on the dividends on common shares,
see Note 20 to the consolidated financial statements.
725
(429)
12
74
1,269
(396)
(161)
The shareholders’ equity in the parent company financial statements equals the equity attributable to common shareholders presented in the
consolidated financial statements, except that legal reserve participations and accumulated deficit are presented separately.
10,756
(1,013)
1,254
(429)
10,761
(1,001)
74
5,622
830
424
15
225
138
363
(5)
(138)
(654)
811
(396)
(161)
786
66
(15)
(893)
830
(105)
million
Balance as of December 28, 2014
Net income attributable to common shareholders
Other comprehensive income (loss)
Total comprehensive income attributable to common
shareholders
Dividends
Share buyback
Cancellation of treasury shares
Share-based payments
Other changes in reserves
Balance as of January 3, 2016
Net income attributable to common shareholders
Other comprehensive income (loss)
Total comprehensive income attributable to common
shareholders
Dividends
Issuance of shares
Capital repayment
Share-based payments
Share in joint venture’s transactions
with non-controlling interests
Other changes in reserves
Balance as of January 1, 2017
Reserve
participations
Share
capital
9
Additional
paid-in
capital
6,844
Other reserves
including
accumulated
deficit1
(1,984)
852
(41)
Equity
attributable
to common
shareholders
4,844
852
417
Currency
translation
reserve
Cash flow
hedging
reserve
(132)
