Audit woes for Ahold & Elan



Bondholders in Dutch retailer Royal Ahold and Irish drug company Elan are waiting to see if they will receive the companies’ 2002 accounts, which should be released this month.

Ahold is under investigation for overstating profits for the last three years, what’s more a €678 million convertible is due to mature on September 30, which coincides with an extended deadline for delivery of Ahold’s audited 2002 accounts. Delivery by August 15 was a condition for gaining access to $915 million in

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