Principal accountant fees and services
The following table sets forth the total expenses incurred by Ahold and its subsidiaries for services provided by the Company's independent auditor, Deloitte Accountants B.V. and its member firms and/or affiliates ("Deloitte"), for the past three years:
| EUR in thousands | 2006 | 2005 | 2004 |
|---|---|---|---|
| Audit Fees | 17,965 | 17,009 | 25,185 |
| Audit-Related Fees | 145 | 3,187 | 2,389 |
| Tax Fees | - | - | 27 |
| Total | 18,110 | 20,196 | 27,601 |
Audit fees
Audit fees principally constitute fees billed for professional services rendered by Deloitte for the audit of Ahold's financial statements for each of the years 2004, 2005 and 2006. It also encompasses the review of the interim financial statements for the third quarter of 2004 and the second and third quarter of 2005 including fees related to statutory financial statements. The 2004 audit fees also included fees for audits of closing balances for divested entities and fees for the audit of the conversion to IFRS.
Audit-related fees
Audit-related fees constitute fees billed for assurance and related services by Deloitte that are reasonably related to the performance of the audit or review of Ahold's financial statements, other than the services reported above under "Audit Fees," in each of the years 2004, 2005 and 2006.
Tax fees
Tax fees constitute fees billed for professional services rendered by Deloitte for tax compliance, tax advice and tax planning.
Audit Committee pre-approval
Ahold's Audit Committee pre-approved all audit and permitted non-audit services provided to the Company and to its subsidiaries during the periods listed prior to the engagement of Ahold's independent public accountants with respect to such services. Permitted non-audit services are assurance services or other work traditionally provided to Ahold by the independent public accountants in their capacity as external auditor.