Dutch retailer Ahold has revealed further accounting irregularities at its US grocery chain Tops Markets.

Ahold said that internal investigations had unearthed “intentional accounting irregularities involving earnings management and misapplications of generally accepted accounting principles”, which would dent pre-tax earnings by $29m.

Earlier this year Ahold uncovered a $880m accounting hole at its US Foodservice arm and has also said it needs more time to deliver audited 2002 accounts.

Ahold is also conducting a separate internal investigation at its Argentinian supermarket chain Disco.