IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

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Wiley IFRS: Practical Implementation Guide and Workbook

The allocation of the net assets acquired and the goodwill arising at the acquisition date is as follows:

Fair value 17 6

Noncurrent assets Currentassets Noncurrentliabilities

(2) (2) 19

Current liabilities Net assets acquired Goodwill Total purchase consideration

47 Qfi

The acquired stores contributed EUR 30 to Ahold's consolidated net sales and EUR (3) to Ahold's consolidated net income from October 30 , 2006, to December 31, 2006 . The goodwill is attributable to Giant-Carlisle. Konmar On May 31, 2006, Ahold entered into a purchase agreement with Laurus for the acquisition of 29 Konmar stores. On November 14, Ahold completed the acquisition of 27 stores. Of these 27 stores, 21 stores are operated by Albert Heijn, while six store s were transferred to and are operated by Schuitema. The remaining two stores are expected to be transferred to Albert Heijn upon the fulfilment of certain contractual conditions, which is expected in the ftrst half of 2007. The allocation of the net assets acquired and the goodwill arising at the acquisition date is as follows:

Fair value 9 6 (3) ----.!2 12

Noncurrent assets Current assets Noncurrent liabilities Current liabilities Net assets acquired Goodwill Total purchase consideration

--.Ji2. lQl

The acquired stores contributed EUR 31 to Ahold's consolidated net sales and EUR (6) to Ahold 's consolidated net income from November 14,2006, to December 31, 2006. The goodwill is attributable to Albert Heijn (EUR 79) and Schuitema (EUR 10). Others In 2006 , Ahold completed several other acquisitions that were insigniftcant both individually and in the aggregate. All acquisitions have been accounted for by the purchase method of accounting. 2005 Acquisitions Julius Meinl In December 2005, Ahold completed the acquisition of 58 stores in the Czech Republic from Julius Meinl a.s., for a total purchase consideration of EUR 32 . Goodwill amounted to EUR 20 and is attributable to Ahold Czech Republic. 2004 Acquisitions ICA In November 2004 , Ahold increased its stake in ICA from 50% to 60%, for a net purchase consideration of EUR 492, by acquiring a 20% stake in ICA and subsequently selling a 10% stake in ICA to its joint-venture partner Hakon Invest AB ("HIAB") . Goodwill amounting to EUR 10 was recognized as a result of Ahold's 10% net increase in its stake in ICA . 12.2 ADIDAS GROUP Annual Report 2006 Notes 5. AcquisitionlDisposal of Subsidiaries The adidas Group assumed full ownership of its subsidiary in India, adidas India Marketing Private Ltd., New Delhi (India) , by purchasing the remaining 8.6% of shares effective January 17, 2006, for an amount of €2 million.