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Ahold Delhaize Annual Report 2016
Report on the financial statements for the year ended January I, 2017
The consolidated financial statements comprise:
The parent company financial statements comprise:
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
the parent company balance sheet as at January 1, 2017;
the parent company income statement for the year then ended;
the notes, comprising a summary of accounting policies and other explanatory information.
What we have audited
We have audited the accompanying financial statements for the financial year ended January 1, 2017 of Koninklijke Ahold Delhaize N.V., Zaandam
(‘the Company’). The financial statements include the consolidated financial statements of Koninklijke Ahold Delhaize N.V. and its subsidiaries
(together: ‘the Group’) and the parent company financial statements.
To: the General Meeting and Supervisory Board of Koninklijke Ahold Delhaize N.V.
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 parent
company financial statements.
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 section ‘Our responsibilities for the audit of the financial statements’ of our report.
Independence
We are independent of Koninklijke Ahold Delhaize 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).
In our opinion:
the accompanying consolidated financial statements give a true and fair view of the financial position of Koninklijke Ahold Delhaize N.V. as at
January 1, 2017 and of its result and cash flows for the 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
the accompanying parent company financial statements give a true and fair view of the financial position of Koninklijke Ahold Delhaize N.V.
as at January 1, 2017 and of its result for the year then ended in accordance with Part 9 of Book 2 of the Dutch Civil Code.
the consolidated balance sheet as at January 1, 2017;
the following statements for the financial year ended January 1, 2017: the consolidated income statement, the consolidated statements of
comprehensive income, changes in equity and cash flows; and
the notes, comprising a summary of significant accounting policies and other explanatory information.
