Resnick pleaded guilty to conspiracy in September, after an inquiry found earnings at Ahold's US business had been overstated by more than£426.2 million.
Prosecutors said Resnick manipulated the books to help meet profit targets. He said to a Manhattan court: 'I approved entries I should not have approved. I said yes when I should have said no.'
Former Ahold marketing executive Mark Kaiser was also found guilty of participating in the accounting fraud at the retailer's US Foodservice subsidiary.
Kaiser faced charges of conspiracy, securities fraud and making false filings. He was found guilty on all counts and is due to appear on February 8 for sentencing. He faces life in prison under federal guidelines.
The former marketing executive is the last of more than 15 who faced charges that stemmed from the fraud.
The company's former purchasing chief Timothy Lee and senior purchasing executive William Carter also pleaded guilty. More than a dozen vendors, who admitted assisting the foodservice to falsify records by submitting false verification of purchase orders, also pleased guilty.
Ahold has avoided criminal prosecution following a£586 million out-of-court settlement with investors.
Ahold has 4,000 grocery stores in Europe and the US. The Netherlands based supermarket group reporting consolidated net sales up 0.7 per cent to£6.91 billion for the third quarter, against the previous year.
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