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东北证券(000686)公告正文

东北证券:2019年半年度财务报告

公告日期 2019-08-23
股票简称:东北证券 股票代码:000686
股票代码:000686




        二〇一九年半年度财务报告




                   二〇一九年八月
                                             合并资产负债表
                                               2019年6月30日
编制单位:东北证券股份有限公司                                                               单位:人民币元

                         资产                           附注        2019 年 6 月 30 日       2018 年 12 月 31 日

资产:

  货币资金                                           六-(一)      16,307,943,310.18         11,569,794,622.18

    其中:客户资金存款                                              12,349,498,424.68          8,875,497,513.44

  结算备付金                                         六-(二)       1,721,819,002.60          1,367,046,169.41

    其中:客户备付金                                                 1,141,322,034.14            806,208,929.85

  贵金属

  拆出资金

  融出资金                                           六-(三)       8,664,058,323.49          6,978,155,626.96

  衍生金融资产                                       六-(四)                           -         1,806,295.00

  存出保证金                                         六-(五)       2,453,698,029.05          2,001,906,444.89

  应收款项                                           六-(六)         248,502,348.63            398,275,937.70

  应收利息                                                                                       679,360,039.24

  合同资产

  买入返售金融资产                                   六-(七)       6,569,429,974.53          6,746,993,962.52

  持有待售资产

  金融投资:                                                        32,433,089,100.73         31,263,623,896.50

    以公允价值计量且其变动计入当期损益的金融资产                                              20,044,401,103.55

    交易性金融资产                                   六-(八)      32,308,110,008.45

    债权投资

    可供出售金融资产                                                                          11,219,222,792.95

    其他债权投资

    其他权益工具投资                                 六-(九)         124,979,092.28

    持有至到期投资

  长期股权投资                                       六-(十)         677,732,550.90            628,339,997.57

  投资性房地产                                      六-(十一)          79,552,178.56            78,889,464.36

  固定资产                                          六-(十二)        643,829,820.83            665,222,310.85

  在建工程

  使用权资产

  无形资产                                          六-(十三)        237,542,303.32            238,979,140.72

  商誉                                              六-(十四)          75,920,803.93            75,920,803.93

  递延所得税资产                                    六-(十五)        568,126,207.71            655,848,672.76

  其他资产                                          六-(十六)      1,939,117,649.11          1,672,710,655.18

                       资产总计                                     72,620,361,603.57         65,022,874,039.77

公司负责人:李福春                     主管会计工作负责人:王天文                  会计机构负责人:刘雪山




                                                    1
                                         合并资产负债表(续)
                                                 2019年6月30日
编制单位:东北证券股份有限公司                                                                单位:人民币元
                            项目                        附注        2019 年 6 月 30 日       2018 年 12 月 31 日
负债:
  短期借款                                                                               -
  应付短期融资款                                    六-(十九)       4,633,496,921.74         4,503,650,000.00

  拆入资金                                          六-(二十)         300,120,833.38                             -
  交易性金融负债                                    六-(二十一)       199,210,717.81                             -

  以公允价值计量且其变动计入当期损益的金融负债
  衍生金融负债                                       六-(四)               116,700.00             1,367,894.79

  卖出回购金融资产款                                六-(二十二)   15,666,250,080.63         14,514,217,616.44
  代理买卖证券款                                    六-(二十三)   14,624,759,785.68         10,556,653,817.09
  代理承销证券款                                    六-(二十四)        24,000,000.00                             -
  应付职工薪酬                                      六-(二十五)       731,968,866.22           679,227,555.34

  应交税费                                          六-(二十六)        64,453,516.58             94,379,434.16

  应付款项                                          六-(二十七)       718,704,687.49           745,584,508.57

  应付利息                                                                                       325,841,230.34

  合同负债
  持有待售负债

  预计负债                                                                1,213,600.00              1,213,600.00

  长期借款
  应付债券                                          六-(二十八)     8,550,939,837.65         9,946,190,203.34
    其中:优先股
             永续债
             租赁负债

  递延收益                                          六-(二十九)            411,888.18             1,221,076.08

  递延所得税负债                                    六-(十五)         176,040,642.19           159,505,671.92

  其他负债                                          六-(三十)     10,634,487,859.56          7,369,977,969.53

                          负债合计                                  56,326,175,937.11         48,899,030,577.60
股东权益:

  股本                                              六-(三十一)     2,340,452,915.00         2,340,452,915.00

  其他权益工具
    其中:优先股
             永续债
  资本公积                                          六-(三十二)     5,749,787,563.89         5,749,787,563.89
  减:库存股
  其他综合收益                                      六-(五十二)       -60,016,916.68          -722,323,371.55
  盈余公积                                          六-(三十三)       864,069,371.64           864,069,371.64
  一般风险准备                                      六-(三十四)     1,910,276,101.40         1,900,250,798.27
  未分配利润                                        六-(三十五)    4,408,230,437.41          4,903,187,783.27
  归属于母公司股东权益合计                                          15,212,799,472.66         15,035,425,060.52
  少数股东权益                                                        1,081,386,193.80         1,088,418,401.65
                        股东权益合计                                16,294,185,666.46         16,123,843,462.17
                  负债和股东权益总计                                72,620,361,603.57         65,022,874,039.77

公司负责人:李福春                       主管会计工作负责人:王天文                  会计机构负责人:刘雪山




                                                       2
                                                   资产负债表
                                               2019年6月30日

编制单位:东北证券股份有限公司                                                                 单位:人民币元
                         项目                              附注     2019 年 6 月 30 日       2018 年 12 月 31 日

资产:

  货币资金                                            十六-(一)   14,165,046,756.18          9,387,154,993.65

    其中:客户资金存款                                              11,157,510,834.57          7,621,682,243.91

  结算备付金                                          十六-(二)     1,700,236,804.29         1,335,731,986.36

    其中:客户备付金                                                  1,206,669,985.07           918,699,514.42

  贵金属

  拆出资金

  融出资金                                                            8,664,058,323.49         6,978,155,626.96

  衍生金融资产                                                                           -          1,806,295.00

  存出保证金                                                          1,061,069,439.06           848,004,154.67

  应收款项                                            十六-(三)       182,255,775.36           332,028,117.97

  应收利息                                                                                       767,168,555.97

  合同资产

  买入返售金融资产                                                    6,060,876,104.56         6,493,993,962.52

  持有待售资产

  金融投资:                                                        29,184,058,454.15         27,721,983,191.11

    以公允价值计量且其变动计入当期损益的金融资产                                              19,018,040,101.53

    交易性金融资产                                    十六-(四)   29,184,058,454.15

    债权投资

    可供出售金融资产                                                                           8,703,943,089.58

    其他债权投资

    其他权益工具投资                                                                     -

    持有至到期投资

  长期股权投资                                        十六-(五)     3,754,567,926.22         3,701,050,400.40

  投资性房地产                                                          154,484,876.23           154,899,732.99

  固定资产                                                              556,662,104.33           578,036,309.89

  在建工程

  使用权资产

  无形资产                                                              206,744,178.38           208,275,177.42

  商誉                                                                                   -

  递延所得税资产                                                        443,793,374.19           541,901,355.09

  其他资产                                            十六-(六)     2,404,480,474.02         1,861,154,362.49

                       资产总计                                     68,538,334,590.46         60,911,344,222.49

公司负责人:李福春                   主管会计工作负责人:王天文                      会计机构负责人:刘雪山




                                                       3
                                            资产负债表(续)
                                                 2019年6月30日

编制单位:东北证券股份有限公司                                                                 单位:人民币元
                          项目                       附注        2019 年 6 月 30 日         2018 年 12 月 31 日
负债:
  短期借款                                                                            -
  应付短期融资款                                                    4,633,496,921.74            4,503,650,000.00
  拆入资金                                                            300,120,833.38
  交易性金融负债                                                      199,210,717.81
  以公允价值计量且其变动计入当期损益的金融负债
  衍生金融负债                                                             116,700.00
  卖出回购金融资产款                                               15,666,250,080.63          14,514,217,616.44
  代理买卖证券款                                                   13,040,826,945.68            9,036,167,302.35
  代理承销证券款                                                        24,000,000.00                             -
  应付职工薪酬                                    十六-(七)         620,584,871.20              549,951,232.00
  应交税费                                                              36,331,768.83              32,281,875.89
  应付款项                                                            390,905,551.11              515,050,146.42
  应付利息                                                                                        325,841,230.34
  合同负债
  持有待售负债
  预计负债                                                               1,213,600.00               1,213,600.00
  长期借款
  应付债券                                                          8,550,939,837.65            9,946,190,203.34
    其中:优先股
             永续债
             租赁负债
  递延收益                                                                 230,621.58               1,039,809.48
  递延所得税负债                                                      145,816,704.77              138,056,011.65
  其他负债                                                         10,574,580,395.25            7,093,422,988.10
                        负债合计                                   54,184,625,549.63          46,657,082,016.01
股东权益:
  股本                                                              2,340,452,915.00            2,340,452,915.00
  其他权益工具                                                                                                    -
    其中:优先股                                                                                                  -
             永续债                                                                                               -
  资本公积                                                          5,731,707,549.24            5,731,707,549.24
  减:库存股
  其他综合收益                                                             527,731.20            -637,690,232.27
  盈余公积                                                            869,511,997.21              869,511,997.21
  一般风险准备                                                      1,739,023,994.42            1,739,023,994.42
  未分配利润                                                        3,672,484,853.76            4,211,255,982.88
                      股东权益合计                                 14,353,709,040.83          14,254,262,206.48
                 负债和股东权益总计                                68,538,334,590.46          60,911,344,222.49

公司负责人:李福春                    主管会计工作负责人:王天文                      会计机构负责人:刘雪山




                                                       4
                                                             合并利润表
                                                             2019 年 1-6 月
           编制单位:东北证券股份有限公司                                                                单位:人民币元
                                    项目                                            附注          2019 年半年度      2018 年半年度
一、营业总收入                                                                                   3,879,881,169.27   2,063,210,132.07
    利息净收入                                                                  六-(三十六)      -78,980,542.56      31,212,809.33
        利息收入                                                                                   655,476,966.60     731,853,299.46
        利息支出                                                                                   734,457,509.16     700,640,490.13
    手续费及佣金净收入                                                          六-(三十七)      811,218,574.90     660,652,414.71
    其中:经纪业务手续费净收入                                                                     426,843,237.08     362,145,448.85
            投资银行业务手续费净收入                                                               179,260,795.35      90,371,496.39
            资产管理业务手续费净收入                                                                57,692,908.61      79,523,333.13
    投资收益(损失以“-”列示)                                                六-(三十八)      462,223,680.71     455,089,652.83
        其中:对联营企业和合营企业的投资收益                                                        51,732,553.33      51,142,042.39
              以摊余成本计量的金融资产终止确认产生的收益(损失以“-”号填列)
    净敞口套期收益(损失以“-”号填列)
    其他收益                                                                    六-(三十九)        2,229,280.36      16,693,958.94
    公允价值变动收益(损失以“-”列示)                                        六-(四十)        768,647,790.01      95,327,615.63
    汇兑收益(损失以“-”列示)                                                                        48,799.87      -1,007,870.70
    其他业务收入                                                                六-(四十一)    1,914,469,207.24     814,025,946.08
    资产处置收益(损失以“-”号填列)                                           六-(四十二)           24,378.74      -8,784,394.75
二、营业总支出                                                                                   3,111,912,626.17   1,761,591,327.64
    税金及附加                                                                  六-(四十三)       14,666,943.21      11,537,599.14
    业务及管理费                                                                六-(四十四)    1,098,768,143.14     889,068,538.51
    资产减值损失                                                                六-(四十五)                          50,939,942.01
    信用减值损失                                                                六-(四十六)      103,867,393.58
    其他资产减值损失                                                            六-(四十七)      -29,397,028.44
    其他业务成本                                                                六-(四十八)    1,924,007,174.68    810,045,247.98
三、营业利润(亏损以“-”列示)                                                                   767,968,543.10    301,618,804.43
    加:营业外收入                                                              六-(四十九)       15,562,667.31     16,137,086.98
    减:营业外支出                                                              六-(五十)            698,623.13      3,069,081.45
四、利润总额(亏损总额以“-”列示)                                                               782,832,587.28    314,686,809.96
    减:所得税费用                                                              六-(五十一)      178,693,694.91     56,194,805.83
五、净利润(净亏损以“-”列示)                                                                   604,138,892.37    258,492,004.13
(一)按经营持续性分类
    1.持续经营净利润(净亏损以“-”号填列)                                                      604,138,892.37     258,492,004.13
    2.终止经营净利润(净亏损以“-”号填列)
(二)按所有权属分类
    1.归属于母公司所有者的净利润                                                                  589,740,750.22     248,576,087.92
    2.少数股东损益                                                                                 14,398,142.15       9,915,916.21
六、其他综合收益的税后净额                                                                          8,278,078.41    -445,565,729.73
      归属母公司所有者的其他综合收益的税后净额                                                      8,284,428.41    -445,165,136.95
    (一)不能重分类进损益的其他综合收益                                                            8,436,828.41                  -
            1.重新计量设定受益计划的变动额
            2.权益法下不能转损益的其他综合收益
            3.其他权益工具投资公允价值变动                                                          8,436,828.41
            4.企业自身信用风险公允价值变动
            5.其他
    (二)将重分类进损益的其他综合收益                                                               -152,400.00    -445,165,136.95
            1.权益法下可转损益的其他综合收益
            2.其他债权投资公允价值变动
            3.可供出售金融资产公允价值变动损益                                                                      -445,165,136.95
            4.金融资产重分类计入其他综合收益的金额
            5.持有至到期投资重分类为可供出售金融资产损益
            6.其他债权投资信用损失准备
            7.现金流量套期储备
            8.外币财务报表折算差额                                                                   -152,400.00
            9.其他
      归属于少数股东的其他综合收益的税后净额                                                           -6,350.00        -400,592.78
七、综合收益总额                                                                                  612,416,970.78    -187,073,725.60
其中:归属于母公司所有者(或股东)的综合收益总额                                                  598,025,178.63    -196,589,049.03
        归属于少数股东的综合收益总额                                                               14,391,792.15       9,515,323.43
八、每股收益                                                                                                   -                  -
    (一)基本每股收益                                                                                      0.25               0.11
    (二)稀释每股收益                                                                                      0.25               0.11
           公司负责人:李福春                       主管会计工作负责人:王天文                  会计机构负责人:刘雪山
                                                                5
                                                           利润表
                                                        2019 年 1-6 月
        编制单位:东北证券股份有限公司                                                                单位:人民币元
                                  项目                                         附注          2019 年半年度     2018 年半年度
一、营业总收入                                                                              1,569,094,426.78    811,042,387.25
    利息净收入                                                              十六-(八)       -68,305,801.54     35,466,860.18
      利息收入                                                                                652,472,183.21    732,880,682.44
      利息支出                                                                                720,777,984.75    697,413,822.26
    手续费及佣金净收入                                                      十六-(九)       572,491,690.10    408,308,150.86
    其中:经纪业务手续费净收入                                                                374,677,413.47    310,651,698.12
          投资银行业务手续费净收入                                                            179,260,795.35     90,371,496.39
          资产管理业务手续费净收入                                                                         -                 -
    投资收益(损失以“-”列示)                                            十六-(十)       308,492,896.51    304,638,693.13
      其中:对联营企业和合营企业的投资收益                                                     53,517,525.82     52,283,348.94
          以摊余成本计量的金融资产终止确认产生的收益(损失以“-”号填列)
    净敞口套期收益(损失以“-”号填列)
    其他收益                                                                                   2,187,213.63     15,039,560.51
    公允价值变动收益(损失以“-”列示)                                    十六-(十一)    743,741,629.52     45,489,684.86
    汇兑收益(损失以“-”列示)                                                                  48,799.87        250,438.43
    其他业务收入                                                                              10,444,358.39     10,633,394.03
    资产处置收益(损失以“-”号填列)                                                             -6,359.70     -8,784,394.75
二、营业总支出                                                                               930,260,433.03    640,580,697.95
    税金及附加                                                                                12,809,948.35     10,485,371.72
    业务及管理费                                                            十六-(十二)    813,435,167.21    630,669,250.11
    资产减值损失                                                                                          -     -2,148,182.78
    信用减值损失                                                                             102,127,296.51
    其他资产减值损失
    其他业务成本                                                                               1,888,020.96      1,574,258.90
三、营业利润(亏损以“-”列示)                                                             638,833,993.75    170,461,689.30
    加:营业外收入                                                                             1,625,187.08      3,797,054.90
    减:营业外支出                                                                               625,196.06      3,013,770.08
四、利润总额(亏损总额以“-”列示)                                                         639,833,984.77    171,244,974.12
    减:所得税费用                                                                           145,311,209.92     18,307,145.83
五、净利润(净亏损以“-”列示)                                                             494,522,774.85    152,937,828.29
  (一)按经营持续性分类
    1.持续经营净利润(净亏损以“-”号填列)                                                 494,522,774.85    152,937,828.29
    2.终止经营净利润(净亏损以“-”号填列)
  (二)按所有权属分类
    1.归属于母公司所有者的净利润                                                             494,522,774.85    152,937,828.29
    2.少数股东损益                                                                                        -
六、其他综合收益的税后净额                                                                                -    -349,516,833.50
    归属母公司所有者的其他综合收益的税后净额                                                              -    -349,516,833.50
    (一)不能重分类进损益的其他综合收益                                                                  -                  -
          1.重新计量设定受益计划的变动额
          2.权益法下不能转损益的其他综合收益
          3.其他权益工具投资公允价值变动
          4.企业自身信用风险公允价值变动
          5.其他
    (二)将重分类进损益的其他综合收益                                                                    -    -349,516,833.50
          1.权益法下可转损益的其他综合收益
          2.其他债权投资公允价值变动
          3.可供出售金融资产公允价值变动损益                                                                   -349,516,833.50
          4.金融资产重分类计入其他综合收益的金额
          5.持有至到期投资重分类为可供出售金融资产损益
          6.其他债权投资信用损失准备
          7.现金流量套期储备
          8.外币财务报表折算差额
          9.其他
    归属于少数股东的其他综合收益的税后净额
七、综合收益总额                                                                             494,522,774.85    -196,579,005.21
其中:归属于母公司所有者(或股东)的综合收益总额                                             494,522,774.85    -196,579,005.21
      归属于少数股东的综合收益总额                                                                        -                  -
八、每股收益                                                                                              -                  -
(一)基本每股收益                                                                                     0.21               0.07
(二)稀释每股收益                                                                                     0.21               0.07
        公司负责人:李福春                 主管会计工作负责人:王天文                       会计机构负责人:刘雪山
                                                           6
                                                      合并现金流量表
                                                         2019 年 1-6 月
      编制单位:东北证券股份有限公司                                                              单位:人民币元
                           项目                                    附注      2019 年半年度              2018 年半年度
一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金
    向其他金融机构拆入资金净增加额
   收取利息、手续费及佣金的现金                                                1,573,419,951.35          1,454,755,856.10
   拆入资金净增加额                                                              300,000,000.00           -250,000,000.00
   回购业务资金净增加额                                                        1,651,882,025.85          4,440,003,857.11
   代理买卖证券收到的现金净额                                                  4,062,676,301.57            651,666,487.40
   收到其他与经营活动有关的现金                             六-(五十三)      2,778,460,871.97          5,444,143,221.10
经营活动现金流入小计                                                          10,366,439,150.74         11,740,569,421.71
    为交易目的而持有的金融资产净增加额                                           480,798,704.71          3,906,962,914.54
    拆出资金净增加额
    返售业务资金净增加额
   支付利息、手续费及佣金的现金                                                  428,459,851.48            798,764,242.17
   支付给职工以及为职工支付的现金                                                673,205,980.59            906,758,997.57
   支付的各项税费                                                                247,010,294.97            300,712,632.54
   支付其他与经营活动有关的现金                             六-(五十三)      4,243,954,026.98          3,198,123,078.97
经营活动现金流出小计                                                           6,073,428,858.73          9,111,321,865.79
经营活动产生的现金流量净额                                                     4,293,010,292.01          2,629,247,555.92
二、投资活动产生的现金流量:
   收回投资收到的现金                                                                         -             45,199,984.99
   取得投资收益收到的现金                                                                     -             28,669,638.27
    处置固定资产、无形资产和其他长期资产收回的现金净额                             1,124,600.00              1,714,564.45
   处置子公司及其他营业单位收到的现金净额                                                     -
   收到其他与投资活动有关的现金
投资活动现金流入小计                                                               1,124,600.00             75,584,187.71
   投资支付的现金                                                                             -              1,000,000.00
   购建固定资产、无形资产和其他长期资产所支付的现金                               60,952,920.25             19,552,175.89
   取得子公司及其他营业单位支付的现金净额                                                                               -
   支付其他与投资活动有关的现金                                                               -                         -
投资活动现金流出小计                                                              60,952,920.25             20,552,175.89
投资活动产生的现金流量净额                                                       -59,828,320.25             55,032,011.82
三、筹资活动产生的现金流量
   吸收投资收到的现金                                                                                                   -
   其中:子公司吸收少数股东投资收到的现金                                                                               -
   取得借款收到的现金                                                                                                   -
   发行债券收到的现金                                                         12,854,630,000.00          9,676,887,310.22
   收到其他与筹资活动有关的现金                                                   20,000,000.00             40,000,000.00
筹资活动现金流入小计                                                          12,874,630,000.00          9,716,887,310.22
   偿还债务支付的现金                                                          4,500,000,000.00         10,400,000,000.00
   分配股利、利润或偿付利息支付的现金                                            751,693,595.56            234,045,291.50
   其中:子公司支付给少数股东的股利、利润                                          9,584,000.00
   支付其他与筹资活动有关的现金                              六-(五十三)     6,758,570,000.00              2,036,833.33
筹资活动现金流出小计                                                          12,010,263,595.56         10,636,082,124.83
筹资活动产生的现金流量净额                                                       864,366,404.44           -919,194,814.61
四、汇率变动对现金的影响                                                              85,435.53              1,189,245.83
五、现金及现金等价物净增加额                                                   5,097,633,811.73          1,766,273,998.96
   加:期初现金及现金等价物余额                                               12,716,978,221.00         13,223,014,860.22
六、期末现金及现金等价物余额                                                  17,814,612,032.73         14,989,288,859.18

      公司负责人:李福春                     主管会计工作负责人:王天文               会计机构负责人:刘雪山
                                                               7
                                                         现金流量表
                                                         2019 年 1-6 月
        编制单位:东北证券股份有限公司                                                        单位:人民币元
                             项目                              附注       2019 年半年度            2018 年半年度
一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金
    向其他金融机构拆入资金净增加额
    收取利息、手续费及佣金的现金                                           1,369,466,171.78           1,174,247,470.19
    拆入资金净增加额                                                         300,000,000.00            -250,000,000.00
    回购业务资金净增加额                                                   1,488,576,635.77           4,440,003,857.11
    代理买卖证券收到的现金净额                                             4,004,659,643.33             552,703,161.60
    收到其他与经营活动有关的现金                                             742,965,292.82           3,383,694,079.48
经营活动现金流入小计                                                       7,905,667,743.70           9,300,648,568.38
    为交易目的而持有的金融资产净增加额                                       141,987,779.92           4,070,256,710.01
    拆出资金净增加额
    返售业务资金净增加额                                                                  -
    支付利息、手续费及佣金的现金                                             387,129,461.54             755,507,220.29
    支付给职工以及为职工支付的现金                                           502,674,725.33             709,857,180.65
    支付的各项税费                                                           116,617,191.63             174,620,007.34
    支付其他与经营活动有关的现金                                           2,444,166,910.72             638,412,429.07
经营活动现金流出小计                                                       3,592,576,069.14           6,348,653,547.36
经营活动产生的现金流量净额                                                 4,313,091,674.56           2,951,995,021.02
二、投资活动产生的现金流量:
    收回投资收到的现金                                                                    -
    取得投资收益收到的现金                                                                -
    处置固定资产、无形资产和其他长期资产收回的现金净额                           124,600.00                  214,564.45
    收到其他与投资活动有关的现金
投资活动现金流入小计                                                             124,600.00                  214,564.45
    投资支付的现金                                                                        -
    购建固定资产、无形资产和其他长期资产所支付的现金                          55,198,934.85               13,728,316.86
    支付其他与投资活动有关的现金                                                          -
    投资活动现金流出小计                                                      55,198,934.85               13,728,316.86
投资活动产生的现金流量净额                                                   -55,074,334.85             -13,513,752.41
三、筹资活动产生的现金流量
    吸收投资收到的现金                                                                    -
    取得借款收到的现金                                                                    -
    发行债券收到的现金                                                    12,854,630,000.00           9,676,887,310.22
    收到其他与筹资活动有关的现金                                                          -
筹资活动现金流入小计                                                      12,854,630,000.00           9,676,887,310.22
    偿还债务支付的现金                                                     4,500,000,000.00          10,400,000,000.00
    分配股利、利润或偿付利息支付的现金                                       721,805,485.97             234,045,291.50
    支付其他与筹资活动有关的现金                                           6,748,490,000.00
筹资活动现金流出小计                                                      11,970,295,485.97          10,634,045,291.50
筹资活动产生的现金流量净额                                                   884,334,514.03            -957,157,981.28
四、汇率变动对现金的影响                                                          44,726.72                1,189,245.83
五、现金及现金等价物净增加额                                               5,142,396,580.46           1,982,512,533.16
    加:期初现金及现金等价物余额                                          10,722,883,980.01          11,366,017,224.93
六、期末现金及现金等价物余额                                              15,865,280,560.47          13,348,529,758.09

        公司负责人:李福春                  主管会计工作负责人:王天文                 会计机构负责人:刘雪山




                                                               8
                                                                                                         合并股东权益变动表
                                                                                                                2019 年 1-6 月
                   单位名称:东北证券股份有限公司                                                                                                                                                                 单位:人民币元
                                                                                                                                     2019 年半年度
                                                                                                         归属于母公司股东权益
            项目                                           其他权益工具                                                                                                                           外币报
                                                                                                     减:库存                                                                                              其    少数股东权益        股东权益合计
                                    股本                                             资本公积                     其他综合收益            盈余公积        一般风险准备         未分配利润         表折算
                                                                                                     股                                                                                                    他
                                                  优先股      永续债       其他                                                                                                                     差额

一、上年年末余额               2,340,452,915.00        -               -      -   5,749,787,563.89         -     -722,323,371.55       864,069,371.64    1,900,250,798.27    4,903,187,783.27          -    -   1,088,418,401.65    16,123,843,462.17
加:会计政策变更                                                                                                  654,022,026.46                                              -840,627,501.45                                         -186,605,474.99
    前期差错更正                                                                                                                                                                                                                                    -
    同一控制下企业合并                                                                                                                                                                                                                              -
其他                                                                                                                                                                                                                                                -
二、本年年初余额               2,340,452,915.00        -               -      -   5,749,787,563.89         -      -68,301,345.09       864,069,371.64    1,900,250,798.27    4,062,560,281.82          -    -   1,088,418,401.65    15,937,237,987.18
三、本年增加变动金额(减少以
                                             -         -               -      -                 -          -        8,284,428.41                     -      10,025,303.13     345,670,155.59           -    -      -7,032,207.85      356,947,679.28
“-”号填列)
  (一)综合收益总额                                                                                                8,284,428.41                                              589,740,750.22                      14,391,792.15       612,416,970.78
  (二)股东投入和减少资本                   -         -               -      -                 -          -                   -                     -                   -                 -           -    -    -11,840,000.00       -11,840,000.00
  1.股东投入普通股                           -                                                  -                                                                                                                                                  -
  2.其他权益工具持有者投入的
                                                                                                                                                                                                                                                    -
资本
  3.股份支付计入股东权益的金
                                                                                                                                                                                                                                                    -

  4.与少数股东的权益性交易
  5.其他                                                                                        -                                                                                                                -11,840,000.00       -11,840,000.00
  (三)利润分配                             -         -               -      -                 -          -                     -                   -      10,025,303.13     -244,070,594.63          -    -     -9,584,000.00      -243,629,291.50
  1.提取盈余公积                                                                                                                                                                                                                                   -
  2.提取一般风险准备                                                                                                                                        10,025,303.13      -10,025,303.13                                                      -
  3.对股东的分配                                                                                                                                                              -234,045,291.50                      -9,584,000.00     -243,629,291.50
  4.其他                                                                                                                                                                                                                                           -
  (四)股东权益内部结转                     -                                                  -          -                     -                   -                   -                  -          -    -                   -                  -
  1.资本公积转增股本                         -                                                  -                                                                                                                                                  -
  2.盈余公积转增股本                                                                                                                                                                                                                               -
  3.盈余公积弥补亏损                                                                                                                                                                                                                               -
  4.一般风险准备弥补亏损
  5.其他                                                                                                                                                                                                                                            -
  (五)其他
四、本期期末余额               2,340,452,915.00        -               -      -   5,749,787,563.89         -      -60,016,916.68       864,069,371.64    1,910,276,101.40    4,408,230,437.41          -    -   1,081,386,193.80    16,294,185,666.46
                       公司负责人:李福春                                                   主管会计工作负责人:王天文                                                                          会计机构负责人:刘雪山




                                                                                                                       9
                                                                                                             合并股东权益变动表(续)
                                                                                                                        2019 年 1-6 月
                    单位名称:东北证券股份有限公司                                                                                                                                                                   单位:人民币元
                                                                                                                                                        2018 年半年度
                                                                                                                 归属于母公司股东的权益
                  项目                                          其他权益工具                                                                                                                       外币报
                                                                                                             减:库                                                                                           其    少数股东权益        股东权益合计
                                         股本                                                资本公积                   其他综合收益         盈余公积        一般风险准备         未分配利润       表折算
                                                       优先股      永续债      其他                          存股                                                                                             他
                                                                                                                                                                                                   差额
一、上年年末余额                    2,340,452,915.00                                      5,749,787,563.89          -   -29,522,549.09     847,308,798.99   1,705,502,849.12    5,057,253,100.55          -    -    1,134,888,014.15   16,805,670,692.61
    加:会计政策变更
           前期差错更正
           同一控制下企业合并
           其他
二、本年年初余额                    2,340,452,915.00        -            -            -   5,749,787,563.89          -   -29,522,549.09     847,308,798.99   1,705,502,849.12    5,057,253,100.55          -    -    1,134,888,014.15   16,805,670,692.61
三、本年增减变动金额(减少以“-”
                                                  -         -            -            -                 -           -   -445,165,136.95                 -                   -      14,530,796.42                        9,515,323.43    -421,119,017.10
号填列)
    (一)综合收益总额                                                                                                  -445,165,136.95                                          248,576,087.92                         9,515,323.43    -187,073,725.60
    (二)股东投入和减少资本                      -         -            -            -                 -           -                  -                -                   -                  -          -    -
    1.股东投入的普通股
    2.其他权益工具持有者投入资本
    3.股份支付计入股东权益的金额

    4.与少数股东的权益性交易
    5.其他
   (三)利润分配                                 -         -            -            -                 -           -                  -                -                   -    -234,045,291.50                                        -234,045,291.50
    1.提取盈余公积
    2.提取一般风险准备
    3.对股东的分配                                                                                                                                                              -234,045,291.50                                        -234,045,291.50
    4.其他
    (四)股东权益内部结转                        -         -            -            -                 -           -                  -                -                   -
    1.资本公积转增股本
    2.盈余公积转增股本
    3.盈余公积弥补亏损
    4.其他
   (五)其他
四、本期期末余额                    2,340,452,915.00        -            -            -   5,749,787,563.89          -   -474,687,686.04    847,308,798.99   1,705,502,849.12    5,071,783,896.97          -    -    1,144,403,337.58   16,384,551,675.51
                          公司负责人:李福春                                                                 主管会计工作负责人:王天文                                                                   会计机构负责人:刘雪山



                                                                                                                               10
                                                                                                 股东权益变动表
                                                                                                  2019 年 1-6 月
            单位名称:东北证券股份有限公司                                                                                                                                             单位:人民币元
                                                                                                                   2019 年半年度

            项目                                       其他权益工具                                                                                                                        外币报
                                                                                                  减:库
                                   股本                                         资本公积                     其他综合收益            盈余公积        一般风险准备         未分配利润       表折算     股东权益合计
                                                  优先股   永续债     其他                        存股
                                                                                                                                                                                             差额
一、上年年末余额               2,340,452,915.00        -        -        -   5,731,707,549.24          -    -637,690,232.27        869,511,997.21   1,739,023,994.42    4,211,255,982.88        -   14,254,262,206.48
加:会计政策变更                                                                                             638,217,963.47                                              -799,248,612.47              -161,030,649.00
    前期差错更正                                                                                                                                                                                                     -
    其他
二、本年年初余额               2,340,452,915.00        -        -        -   5,731,707,549.24          -           527,731.20      869,511,997.21   1,739,023,994.42    3,412,007,370.41        -   14,093,231,557.48
三、本年增加变动金额(减少
                                             -         -        -        -                   -         -                    -                   -                   -    260,477,483.35         -       260,477,483.35
以“-”号填列)
  (一)综合收益总额                         -         -        -        -                   -         -                                                                 494,522,774.85                 494,522,774.85
  (二)股东投入和减少资本                   -         -        -        -                   -         -                    -                   -                   -                  -        -                    -
   1.股东投入资本                            -         -        -        -                   -         -                    -                   -                   -                  -        -                    -
    2.股份支付计入股东权益
                                                                                                                                                                                                                     -
的金额
   3.其他                                                                                                                                                                                                            -
 (三)利润分配                              -         -        -        -                   -         -                    -                   -                   -    -234,045,291.50        -     -234,045,291.50
   1.提取盈余公积                                                                                                                                                                                                    -
   2.提取一般风险准备                        -         -        -        -                   -         -                    -                                                                   -
   3.对股东的分配                                                                                                                                                        -234,045,291.50              -234,045,291.50
 (四)股东权益内部结转                                                                                                                                                                                              -
   1.资本公积转增股本
   2.盈余公积转增股本                                                                                                                                                                                                -
   3.盈余公积弥补亏损                                                                                                                                                                                                -
   4.一般风险准备弥补亏损
   5.其他                                                                                                                                                                                                            -
 (五)其他
四、本期期末余额               2,340,452,915.00        -        -        -   5,731,707,549.24          -           527,731.20      869,511,997.21   1,739,023,994.42    3,672,484,853.76        -   14,353,709,040.83
                   公司负责人:李福春                                                      主管会计工作负责人:王天文                                                          会计机构负责人:刘雪山



                                                                                                       11
                                                                                                      股东权益变动表(续)
                                                                                                           2019 年 1-6 月
       单位名称:东北证券股份有限公司                                                                                                                                                                        单位:人民币元
                                                                                                                                             2018 年半年度
              项目                                           其他权益工具                                                                                                                               外币报表
                                      股本                                            资本公积          减:库存股        其他综合收益          盈余公积          一般风险准备         未分配利润                    股东权益合计
                                                    优先股      永续债      其他                                                                                                                        折算差额
一、上年年末余额                 2,340,452,915.00        -            -        -   5,731,707,549.24                       -88,707,048.46       852,751,424.56    1,705,502,849.12    4,327,977,265.83                14,869,684,955.29
加:会计政策变更                                                                                                                                                                                                                    -
    前期差错更正                                                                                                                                                                                                                    -
    其他                                                                                                                                                                                                                            -

二、本年年初余额                 2,340,452,915.00        -            -        -   5,731,707,549.24              -        -88,707,048.46       852,751,424.56    1,705,502,849.12    4,327,977,265.83         -      14,869,684,955.29

三、本年增加 变动金额 (减少以
                                               -         -            -        -                 -               -        -349,516,833.50                    -                   -    -81,107,463.21                   -430,624,296.71
“-”号填列)
  (一)综合收益总额                            -        -            -        -                  -              -        -349,516,833.50                    -                   -    152,937,828.29                   -196,579,005.21
  (二)股东投入和减少资本                     -         -            -        -                 -               -                       -                   -                   -                  -                               -
  1.股东投入资本                                                                                                                                                                                                                    -
  2.股份支付计入股东权益的金额                                                                                                                                                                                                      -
  3.其他                                                                                                                                                                                                                            -
 (三)利润分配                                -         -            -        -                 -               -                       -                   -                   -    -234,045,291.50                  -234,045,291.50
  1.提取盈余公积                                                                                                                                                                                                                    -

  2.提取一般风险准备                                                                                                                                                                                                                -
  3.对股东的分配                                                                                                                                                                      -234,045,291.50                  -234,045,291.50
 (四)股东权益内部结转                        -         -            -        -                 -               -                       -                   -                   -                  -                               -
  1.资本公积转增股本                                                                                                                                                                                                                -
  2.盈余公积转增股本                                                                                                                                                                                                                -
  3.盈余公积弥补亏损                                                                                                                                                                                                                -
  4.一般风险准备弥补亏损                                                                                                                                                                                                            -

  5.其他
 (五)其他                                                                                                                                                                                                                         -

四、本期期末余额                 2,340,452,915.00        -            -        -   5,731,707,549.24              -        -438,223,881.96      852,751,424.56    1,705,502,849.12    4,246,869,802.62         -      14,439,060,658.58

                公司负责人:李福春                                                                主管会计工作负责人:王天文                                                                会计机构负责人:刘雪山




                                                                                                                     12
                          2019 年半年度财务报表附注


    一、公司基本情况
    (一)公司概况
    东北证券股份有限公司(以下简称“东北证券”)是经中国证监会核准由锦州经济技术
开发区六陆实业股份有限公司(以下简称“锦州六陆”)定向回购股份暨以新增股份换股吸
收合并东北证券有限责任公司(以下简称“东北有限”)而设立。东北有限的前身为吉林省
证券有限责任公司(以下简称“吉林证券”)。经中国人民银行《关于同意成立吉林省证券公
司的批复》(银复[1988]237 号)批准,1988 年 8 月 24 日吉林省证券公司正式成立,注册地
址吉林省长春市。
    1997 年 10 月 13 日,经中国人民银行《关于吉林省证券公司增资改制有关问题的批复》
(银复[1997]396 号)批准,吉林省证券公司增资改制并更名为“吉林省证券有限责任公司”,
注册资本增加至 1.2 亿元。
    1999 年 9 月 15 日,经中国证监会《关于吉林省证券有限公司和吉林信托投资公司证券
部合并重组事宜的批复》(证监机构字[1999]102 号)批准,吉林省证券有限责任公司与吉林
省信托投资公司证券部合并重组,在此基础上增资扩股组建新的证券公司。
    2000 年 6 月 23 日,经中国证监会《关于核准吉林省证券有限责任公司更名及增资扩股
的批复》(证监机构字[2000]132 号)批准,吉林证券更名为“东北证券有限责任公司”,吸
收新股东入股,注册资本增至 1,010,222,500 元。
    2003 年 12 月 5 日,受中国证监会指定,东北有限托管原新华证券有限公司的客户业务
及所属证券营业部;2004 年 4 月 22 日,经中国证监会批准,东北有限在长春、北京、大连、
太原、江阴、上海、深圳等大中城市新设 23 家证券营业部和 1 家证券服务部。
    经中国证监会《关于核准锦州经济技术开发区六陆实业股份有限公司定向回购股份暨以
新增股份换股吸收合并东北证券有限公司的通知》(证监公司字[2007]117 号)核准,锦州六
陆与东北有限于 2007 年 8 月 20 日完成吸收合并,并实施股权分置改革方案,锦州经济技术
开发区六陆实业股份有限公司更名为东北证券股份有限公司,公司注册地址迁至吉林省长春
市,公司经营范围变更为证券业务;2007 年 8 月 27 日,公司在深圳证券交易所复牌,股票
代码不变,股票简称变更为“东北证券”。
    2007 年 8 月 31 日,东北证券在吉林省工商局办理了工商登记变更手续,注册资本变更
为 581,193,135 元。
    2009 年 6 月 26 日,东北证券实施完毕 2008 年度利润分配(每 10 股送 1 股派 3 元现金);
2009 年 8 月 13 日,公司办理完毕工商登记变更手续,注册资本变更为 639,312,448 元。
    2012 年 7 月 31 日,经中国证监会《关于核准东北证券股份有限公司非公开发行股票的
批复》(证监许可[2012]1016 号)核准,东北证券于 2012 年 8 月 22 日以非公开发行股票的
                                           13
方式向 10 名特定投资者发行了 339,270,568 股人民币普通股(A 股),2012 年 10 月 11 日,
公司办理完毕工商登记变更手续,注册资本变更为 978,583,016 元。
       2014 年 4 月 16 日,东北证券实施完毕 2013 年度利润分配(每 10 股转增 10 股派 0.80
元现金);2014 年 5 月 15 日,公司办理完毕工商登记变更手续,注册资本变更为 1,957,166,032
元。
       2016 年 4 月 13 日,经中国证监会《关于核准东北证券股份有限公司配股的批复》(证监
许可[2016]241 号)核准,东北证券配股(向全体股东每 10 股配售 2 股)发行了 383,286,883
股人民币普通股(A 股),2016 年 4 月 21 日,公司办理完毕工商登记变更手续,注册资本变
更为 2,340,452,915 元。
       公司经营范围:证券经纪;证券投资咨询;与证券交易、证券投资活动有关的财务顾问;
证券承销与保荐;证券自营;融资融券;证券投资基金代销;代销金融产品。公司统一社会
信用代码:91220000664275090B。
       截至 2019 年 6 月 30 日,公司母公司共有员工 2,942 人(其中:高级管理人员 9 人),下
设上海证券自营分公司、上海证券研究咨询分公司、北京分公司、上海分公司、通化分公司、
深圳分公司、上海浦东分公司、四平分公司、松原分公司、吉林市分公司、白城分公司、湖
北分公司、河南分公司、安徽分公司、延边分公司、重庆分公司、青岛分公司、白山分公司、
辽源分公司、山东分公司、江苏分公司、黑龙江分公司、陕西分公司、广西分公司、河北分
公司、江西分公司、山西分公司、福建分公司、内蒙古分公司、广东分公司、辽宁分公司、
宁波分公司、前海分公司、浙江分公司、云南分公司、天津分公司、大连分公司、北京中关
村分公司、佛山分公司、海南分公司、甘肃分公司、贵州分公司、北京第二分公司、新疆分
公司、深圳科技园分公司、四川分公司、湖南分公司、南京分公司等 48 家;人力资源部、办
公室、财务部、运营管理部、证券部、战略规划部、风险管理总部、信息技术部、资金运营
部、运营中心、资产托管部、经纪业务管理条线、交易风控条线、零售客户条线、财富与机
构条线、金融产品条线、金融科技条线、销售交易条线、党群工作部、纪检监察部、上海代
表处、北京代表处、合规管理部、稽核审计部、投资银行管理总部、固定收益总部等 26 个部
门及 103 家证券营业部。公司母公司具有公司经营证券业务资格、公司营业网点经营证券业
务资格、经营外资股业务资格、网上交易委托业务资格、全国银行间同业拆借市场成员、开
放式证券投资基金代销业务资格、上证基金通业务资格、结算参与人、权证结算参与人、基
金通结算参与人、保荐人、询价对象、证券业务外汇经营资格、大宗交易系统合格投资者资
格、代办股份转让主办券商业务资格、报价转让业务资格、实施经纪人制度资格、为期货公
司提供中间介绍业务资格、融资融券业务资格、债券质押式报价回购业务试点资格、向保险
机构投资者提供综合服务业务资格、公司自营业务参与股指期货交易业务资格、保证金现金
管理产品资格、转融通业务试点资格、约定购回式证券交易业务资格、代销金融产品业务资
格、股票质押式回购业务交易资格、代理证券质押登记业务资格、转融券业务试点资格、人

                                             14
民币利率互换业务资格、全国中小企业股份转让系统主办券商业务资格、港股通业务交易权
限、柜台市场试点业务资格、私募基金综合托管业务资格、上海证券交易所股票期权经纪、
自营业务交易权限、上市公司股权激励行权融资业务试点资格、军工涉密业务咨询服务资格、
上市公司股权激励限制性股票融资业务试点资格、机构间私募产品报价与服务系统做市商资
格、银行间债券市场尝试做市业务权限、信用风险缓释工具核心交易商资格、定向债务融资
工具专项机构投资人、质押式报价回购交易权限等;公司全资子公司东证融通具有私募投资
基金管理人资格,全资子公司东证融达具有另类投资业务资格,全资子公司东证融汇具有证
券资产管理业务资格,控股子公司东方基金具有基金管理资格、经营证券期货业务资格、特
定客户资产管理业务资格、合格境内机构投资者资格、投资管理人受托管理保险资金业务资
格;控股子公司渤海期货具有金融期货经纪业务资格、资产管理业务资格、金融期货交易结
算业务资格、期货投资咨询业务资格、仓单服务、基差交易、合作套保、定价服务、做市业
务等。
    (二)合并财务报表范围
    截至 2019 年 6 月 30 日,本公司合并财务报表范围内子公司如下:
                                          子公司名称
                                    渤海期货股份有限公司
                                  东证融通投资管理有限公司
                                    东证融达投资有限公司
                                  东方基金管理有限责任公司
                                东证融汇证券资产管理有限公司

    注:渤海期货股份有限公司、东证融通投资管理有限公司、东方基金管理有限责任公司之子公司均纳入

公司合并范围,具体详见“八、在其他主体中的权益”部分。

    二、财务报表的编制基础
    (一)编制基础
    公司以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业会计准
则——基本准则》和各项具体会计准则、企业会计准则应用指南、企业会计准则解释及其他
相关规定(以下合称“企业会计准则”),以及中国证券监督管理委员会《公开发行证券的公
司信息披露编报规则第 15 号——财务报告的一般规定》的披露规定编制财务报表。
    (二)持续经营
    公司自本报告期末至少 12 个月内具备持续经营能力,无影响持续经营能力的重大事项。

    三、重要会计政策及会计估计
    具体会计政策和会计估计提示:
    以下披露内容已涵盖了本公司根据实际生产经营特点制定的具体会计政策和会计估计。
详见本附注“三、(九)金融工具 6.金融工具的减值”、“三、(十三)固定资产”、“三、(二
十)预计负债”、“三、(二十二)收入”、“三、(三十一)除金融资产外的其他主要资产减值”。


                                             15
    (一)遵循企业会计准则的声明
    公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财
务状况、经营成果、现金流量等有关信息。
    (二)会计期间
    自公历 1 月 1 日至 12 月 31 日止为一个会计年度。
    (三)营业周期
    本公司营业周期为 12 个月。
    (四)记账本位币
    采用人民币为记账本位币。
    (五)同一控制下和非同一控制下企业合并
    1.同一控制下企业合并
    本公司报告期内发生同一控制下企业合并的,采用权益结合法进行会计处理。合并方在
企业合并中取得的资产和负债,按照合并日被合并方的账面价值计量。合并方取得的净资产
账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本
公积不足冲减的,调整留存收益。合并方为进行企业合并发生的各项直接相关费用,包括为
进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。为
企业合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的
初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢
价收入,溢价收入不足冲减的,冲减留存收益。企业合并形成母子公司关系的,母公司应当
编制合并报表,按照本公司制定的“合并财务报表”会计政策执行。
    2.非同一控制下的企业合并
    本公司报告期内发生非同一控制下的企业合并的,采用购买法进行会计处理。购买方区
别下列情况确定合并成本:①一次交换交易实现的企业合并,合并成本为购买方在购买日为
取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价
值。②通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。③在合
并合同或协议中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可
能发生并且对合并成本的影响金额能够可靠计量的,购买方应当将其计入合并成本。
    购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量,
公允价值与其账面价值的差额,计入当期损益。
    购买方在购买日应当对合并成本进行分配,按照规定确认所取得的被购买方各项可辨认
资产、负债及或有负债。①购买方对合并成本大于合并中取得的被购买方可辨认净资产公允
价值份额的差额,确认为商誉。②购买方对合并成本小于合并中取得的被购买方可辨认净资
产公允价值份额的差额,则对取得的被购买方各项可辨认资产、负债及或有负债的公允价值



                                          16
以及合并成本的计量进行复核;经复核后合并成本仍小于合并中取得的被购买方可辨认净资
产公允价值份额的,其差额计入当期损益。
    企业合并形成母子公司关系的,母公司设置备查簿,记录企业合并中取得的子公司各项
可辨认资产、负债及或有负债等在购买日的公允价值。编制合并财务报表时,应当以购买日
确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整,
按照本公司制定的“合并财务报表”会计政策执行。
    (六)合并财务报表
    1.本公司合并财务报表的合并范围以控制为基础予以确定
    被母公司控制的主体(含企业、被投资单位中可分割的部分,以及企业所控制的结构化
主体等)均纳入合并财务报表。控制是指投资方拥有对被投资方的权力,通过参与被投资方
的相关活动而享有可变回报,并且有能力运用对被投资方的权力影响其回报金额。通常情况
下母公司直接或通过子公司间接拥有被投资单位半数以上的表决权,表明母公司能够控制被
投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围;母公司拥有被投
资单位半数或以下的表决权,满足下列条件之一的,视为母公司能够控制被投资单位,将该
被投资单位认定为子公司,纳入合并财务报表的合并范围:
   (1)通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权;或
其他投资方持有的表决权份额相对于公司而言分散度极高;
   (2)根据公司章程或协议,有权决定被投资单位的财务和经营政策;
   (3)有权任免被投资单位的董事会或类似机构的多数成员;
   (4)在被投资单位的董事会或类似机构占多数表决权。
   有证据表明母公司不能控制被投资单位,不纳入合并财务报表的合并范围。
    2.合并财务报表编制方法
    本公司合并财务报表以纳入合并范围的各子公司的个别财务报表为基础,所有纳入合并
财务报表合并范围的子公司所采用的会计政策、会计期间与公司一致,如子公司采用的会计
政策、会计期间与公司不一致的,在编制合并财务报表时,按公司的会计政策、会计期间进
行必要的调整。并根据其他相关资料,按照权益法调整对子公司的长期股权投资后,抵消母
公司与子公司、子公司与子公司之间发生内部交易对合并报表的影响编制。
    3.少数股东权益和损益的列报
    子公司所有者权益中不属于母公司的份额,作为少数股东权益,在合并资产负债表中所
有者权益项目下以“少数股东权益”项目列示。子公司当期净损益中属于少数股东权益的份额,
在合并利润表中净利润项目下以“少数股东损益”项目列示。
    4.超额亏损的处理
    子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的
份额时,其余额仍应当冲减少数股东权益。

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    5.当期增加减少子公司的合并报表处理
    (1)增加子公司
    在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;
将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期
期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视
同合并后的报告主体在以前期间一直存在。
    在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初
数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日
至报告期末的现金流量纳入合并现金流量表。
    通过多次交易分步实现非同一控制下企业合并时,对于购买日之前持有的被购买方的股
权,公司按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入
当期投资收益。购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综
合收益转为购买日所属当期投资收益。
    (2)处置子公司
    公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子
公司期初至处置日的现金流量纳入合并现金流量表。因处置部分股权投资或其他原因丧失了
对原有子公司控制权时,对于处置后的剩余股权投资,公司按照其在丧失控制权日的公允价
值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应
享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的
投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。
    通过多次交易分步处置对子公司股权投资直至丧失控制权的,处置对子公司股权投资的
各项交易的条款、条件以及经济影响符合以下一种或多种情况,通常表明应将多次交易事项
作为一揽子交易进行会计处理:
    ①这些交易是同时或者在考虑了彼此影响的情况下订立的;
    ②这些交易整体才能达成一项完整的商业结果;
    ③一项交易的发生取决于其他至少一项交易的发生;
    ④一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。
    处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,本公司将各项交
易作为一项处置子公司并丧失控制权的交易进行会计处理;但是,在丧失控制权之前每一次
处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他
综合收益,在丧失控制权时一并转入丧失控制权当期的损益。
    (七)现金及现金等价物
    将持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资,确
认为现金等价物。

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    (八)外币业务和外币报表折算
    公司外币业务采用统账制核算。
    外币交易在初始确认时,采用交易发生日的即期汇率或与交易发生日即期汇率近似的汇
率将外币金额折算为记账本位币金额。
    在资产负债表日,外币货币性项目采用资产负债表日即期汇率折算,因资产负债表日即
期汇率与初始确认时或前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益;
以历史成本计量的外币非货币性项目,仍采用交易初始确认时的汇率折算,不改变其记账本
位币金额。
    (九)金融工具
    金融工具是指形成一方的金融资产并形成其他方的金融负债或权益工具的合同。
    1.金融工具的分类
    公司根据其管理金融资产的业务模式和金融资产的合同现金流量特征,将金融资产于初
始确认时分类为:以摊余成本计量的金融资产、以公允价值计量且其变动计入其他综合收益
的金融资产和以公允价值计量且其变动计入当期损益的金融资产。金融负债于初始确认时分
类为:以公允价值计量且其变动计入当期损益的金融负债和以摊余成本计量的金融负债。
    2.金融工具的确认依据和计量方法
    (1)以摊余成本计量的金融资产
    以摊余成本计量的金融资产包括应收账款、其他应收款、长期应收款、债权投资等,按
公允价值进行初始计量,相关交易费用计入初始确认金额;不包含重大融资成分的应收账款
以及公司决定不考虑不超过一年的融资成分的应收账款,以合同交易价格进行初始计量。持
有期间采用实际利率法计算的利息计入当期损益。收回或处置时,将取得的价款与该金融资
产账面价值之间的差额计入当期损益。
    (2)以公允价值计量且其变动计入其他综合收益的金融资产(债务工具)
    以公允价值计量且其变动计入其他综合收益的金融资产(债务工具)包括其他债权投资
等,按公允价值进行初始计量,相关交易费用计入初始确认金额。该金融资产按公允价值进
行后续计量,公允价值变动除采用实际利率法计算的利息、减值损失或利得和汇兑损益之外,
均计入其他综合收益。终止确认时,之前计入其他综合收益的累计利得或损失从其他综合收
益中转出,计入当期损益。
    (3)以公允价值计量且其变动计入其他综合收益的金融资产(权益工具)
    以公允价值计量且其变动计入其他综合收益的金融资产(权益工具)包括其他权益工具
投资等,按公允价值进行初始计量,相关交易费用计入初始确认金额。该金融资产按公允价
值进行后续计量,公允价值变动计入其他综合收益。取得的股利计入当期损益。终止确认时,
之前计入其他综合收益的累计利得或损失从其他综合收益中转出,计入留存收益。
    (4)以公允价值计量且其变动计入当期损益的金融资产

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    以公允价值计量且其变动计入当期损益的金融资产包括交易性金融资产、衍生金融资产
等,按公允价值进行初始计量,相关交易费用计入当期损益。该金融资产按公允价值进行后
续计量,公允价值变动计入当期损益。终止确认时,其公允价值与初始入账金额之间的差额
确认为投资收益,同时调整公允价值变动损益。
    (5)以公允价值计量且其变动计入当期损益的金融负债
    以公允价值计量且其变动计入当期损益的金融负债包括交易性金融负债、衍生金融负债
等,按公允价值进行初始计量,相关交易费用计入当期损益。该金融负债按公允价值进行后
续计量,公允价值变动计入当期损益。终止确认时,其公允价值与初始入账金额之间的差额
确认为投资收益,同时调整公允价值变动损益。
    (6)以摊余成本计量的金融负债
    以摊余成本计量的金融负债包括短期借款、应付账款、其他应付款、长期借款、应付债
券、长期应付款等,按公允价值进行初始计量,相关交易费用计入初始确认金额。持有期间
采用实际利率法计算的利息计入当期损益。终止确认时,将支付的对价与该金融负债账面价
值之间的差额计入当期损益。
    3.金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入
方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终
止确认该金融资产。在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质
重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体
转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    (1)被转移金融资产在终止确认日的账面价值;
    (2)因转移金融资产而收到的对价,与原直接计入其他综合收益的公允价值变动累计额
中对应终止确认部分的金额(涉及转移的金融资产为以公允价值计量且其变动计入其他综合
收益的金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移前金融资产整体的账面价值,在终止
确认部分和继续确认部分之间,按照转移日各自的相对公允价值进行分摊,并将下列两项金
额的差额计入当期损益:
    (1)终止确认部分在终止确认日的账面价值;
    (2)终止确认部分收到的对价,与原直接计入其他综合收益的公允价值变动累计额中对
应终止确认部分的金额(涉及转移的金融资产为以公允价值计量且其变动计入其他综合收益
的情形)之和。金融资产转移不满足终止确认条件的,继续确认被转移金融资产整体,并将
收到的对价确认为一项金融负债。
    以下金融资产转移不符合终止确认条件,不应当终止确认金融资产:
    (1)采用附追索权方式出售金融资产。

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    (2)将应收款项整体出售,同时保证对金融资产购买方可能发生的信用损失等进行全额
补偿。
    (3)附回购协议的金融资产出售,回购价固定或是原售价加合理回报。
    (4)附总回报互换的金融资产出售,该互换使市场风险又转回给了公司。
    (5)附重大价内看跌(涨)期权的金融资产出售。
    (6)开展融资融券业务融出的自有证券。
    4.金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;公司
若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融
负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。对现存
金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同
时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出
的非现金资产或承担的新金融负债)之间的差额,计入当期损益。公司若回购部分金融负债
的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面
价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承
担的新金融负债)之间的差额,计入当期损益。
    5.金融资产和金融负债公允价值的确定方法
    公允价值是出售该项资产所能收到或者转移该项负债所需支付的价格(即脱手价格)。
该价格是假定市场参与者在计量日出售资产或者转移负债的交易,是在当前市场条件下的有
序交易中进行的。公司以主要市场的价格计量相关资产或负债的公允价值。不存在主要市场
的,以最有利市场的价格计量相关资产或负债的公允价值。在确定公允价值时,公司采用市
场参与者在对该资产或负债定价时为实现其经济利益最大化所使用的假设。
    对存在活跃市场的投资品种,如资产负债表日有市价的,采用市价确定公允价值。活跃
市场的市场价格包括易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格,
且代表了在公平交易中实际发生的市场交易价格。资产负债表日无市价,但最近交易日后经
济环境未发生重大变化的,采用最近交易市价确定公允价值。资产负债表日无市价,且最近
交易日后经济环境发生了重大变化的,参考类似投资品种的现行市价及重大变化因素,调整
最近交易市价,确定公允价值。有充足证据表明最近交易市价不能真实反映公允价值的,对
最近交易的市价进行调整,确定公允价值。
    对不存在活跃市场的投资品种,采用市场参与者普遍认同,且被以往市场实际交易价格
验证具有可靠性的估值技术确定公允价值。使用的估值技术主要包括市场法、收益法和成本
法。估值技术的应用中,优先使用相关可观察输入值,只有在相关可观察输入值无法取得或
取得不切实可行的情况下,才可以使用不可观察输入值。

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    运用估值技术得出的结果,应反映估值日在公平条件下进行正常商业交易所采用的交易
价格。采用估值技术确定公允价值时,尽可能使用市场参与者在定价时考虑的所有市场参数,
并通过定期校验,确保估值技术的有效性。
    对于以公允价值计量的资产和负债,按照其公允价值计量所使用的输入值划分为以下三
个层次:
    第一层次:输入值是在计量日能够取得的相同资产或负债在活跃市场上未经调整的报价。
    第二层次:输入值是除第一层次输入值外相关资产或负债直接或间接可观察的输入值。
    第三层次:输入值是相关资产或负债的不可观察输入值。
    公允价值计量结果所属的层次,由对公允价值计量整体而言具有重要意义的输入值所属
的最低层次决定。
    6.金融工具的减值
    公司以预期信用损失为基础,对下列项目进行减值会计处理并确认损失准备。
    ①分类为以摊余成本计量的金融资产和以公允价值计量且其变动计入其他综合收益的金
融资产。
    ②租赁应收款。
    ③合同资产。
    ④部分贷款承诺和财务担保合同。
    计入上述分类的金融工具包括但不限于融资类业务(含融资融券业务、约定购回式证券
交易业务和股票质押式回购交易业务等)形成的资产、符合条件的债券、货币市场拆出或借
出的资金或证券(含银行间质押式回购、银行间买断式回购、证交所协议回购等)、应收款项、
银行存款等。
    (1)金融工具减值阶段的划分
    公司基于单项金融工具或金融工具组合,进行减值阶段划分,有效监控资产信用风险的
情况,并定期进行调整:
    ①第一阶段:
    在资产负债表日信用风险较低的金融工具,或初始确认后信用风险未显著增加的金融工
具,应当按照相当于该金融工具未来 12 个月内(若预期存续期少于 12 个月,则为预期存续
期内)预期信用损失的金额计量其损失准备;
    ②第二阶段:
    自初始确认后信用风险已显著增加的金融工具,但未发生信用减值,即不存在表明金融
工具发生信用损失事件的客观证据,应当按照相当于该金融工具整个存续期内预期信用损失
的金额计量其损失准备;
    ③第三阶段:



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    初始确认后已发生信用减值的金融工具,应当按照相当于该金融工具整个存续期内预期
信用损失的金额计量其损失准备。
    上述三阶段的划分,适用于购买或源生时未发生信用减值的金融工具。对于购买或源生
的已发生信用减值的金融工具,应当仅将自初始确认后整个存续期内预期信用损失的累计变
动确认为损失准备。对于符合准则规定条件且如适用公司已做出相应会计政策选择的应收款
项、租赁应收款和合同资产,应当始终按照相当于整个存续期内预期信用损失的金额计量其
损失准备。
    (2)对信用风险显著增加的评估
    公司在每个资产负债表日,评估信用风险自初始确认后是否显著增加。公司通过比较金
融工具在初始确认时所确定的预计存续期间内的违约概率和该工具在资产负债表日所确定的
预计存续期内的违约概率,来判定金融工具信用风险是否显著增加。
    在评估信用风险是否显著增加时,应考虑以下事项,包括但不限于:
    ①可获得有关过去事项、当前状况及未来经济状况预测的合理且有依据的信息;
    ②宏观经济状况、债务人经营和财务情况、内部实际违约率和预期违约概率、外部信用
评级和内部信用评级、逾期情况、外部市场定价等信息;
    ③金融工具预计存续期内违约风险的相对变化,而非违约风险变动的绝对值。
    公司确定金融工具在资产负债表日只具有较低信用风险的,可以假设该金融工具的信用
风险自初始确认后并未显著增加。如果金融工具的违约风险较低,借款人在短期内履行其合
同现金流量义务的能力很强,即便较长时期内经济形势和经营环境存在不利变化但未必一定
降低借款人履行其合同现金流量义务的能力,该金融工具被视为具有较低的信用风险。
    (3)金融工具减值计量
    公司采取预期信用损失模型法计量金融工具减值。该模型方法是通过估计单笔资产或资
产组合的违约风险暴露(EXP)、违约概率(PD)、违约损失率(LGD)等参数计量预期信用
损失的方法。该模型方法以信用评级或基于历史数据推导出的迁徙率或滚动率、历史违约损
失率等风险参数为基础,经前瞻性调整得到各风险参数之后计量得到预期信用损失。
    对于公司在经营活动过程中发生的除经营性资产以外的各类应收和未包含重大融资成分
的合同资产和租赁应收款等,对于未发生信用风险且金额不重大的按信用风险特征的相似性
和相关性对金融工具进行分组。坏账准备金额根据应收款项组合结构及类似信用风险特征(债
务人根据合同条款偿还欠款的能力)按历史损失经验及目前经济状况与预计应收款项组合中
已经存在的损失评估确定。
    但应对下述情况进行特别处理:
    ①因融资融券、约定购回式证券交易业务、股票质押式回购交易业务平仓形成的应收账
款按照预期回收情况计算预期信用损失;
    ②因证券清算形成的应收款项、母子公司之间形成的应收款项等不计提减值准备;

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    ③已发生信用风险或金额重大的应收款项应单独进行减值测试,通过预估其未来现金流
量现值或预估其坏账损失率计提减值准备。
    (4)金融工具减值的账务处理
    对于购买或源生的已发生信用减值的金融资产,公司在资产负债表日仅将自初始确认后
整个存续期内预期信用损失的累计变动确认为损失准备。在每个资产负债表日,公司应当将
整个存续期内预期信用损失的变动金额作为减值损失或利得计入当期损益。即使该资产负债
表日确定的整个存续期内预期信用损失小于初始确认时估计现金流量所反映的预期信用损失
的金额,公司也将预期信用损失的有利变动确认为减值利得。
    公司在前一会计期间已经按照相当于金融工具整个存续期内预期信用损失的金额计量了
损失准备,但在当期资产负债表日,该金融工具已不再属于自初始确认后信用风险显著增加
的情形的,公司在当期资产负债表日按照相当于未来 12 个月内预期信用损失的金额计量该金
融工具的损失准备,由此形成的损失准备的转回金额应当作为减值利得计入当期损益。
    对于以公允价值计量且其变动计入其他综合收益的债权类资产,公司在其他综合收益中
确认其损失准备,并将减值损失或利得计入当期损益,且不减少该金融资产在资产负债表中
列示的账面价值。
    公司上年度末执行的金融工具相关会计政策,详见公司 2018 年度财务报表附注。
    (十)融资融券业务
    公司对客户融出的资金,确认应收债权,并确认相应的利息收入;公司转融通融入的资
金,确认为资产,同时确认为对出借方的负债。
    公司对客户融出自有证券,不终止确认该证券,但确认相应的利息收入;公司转融通融
入证券,不计入资产负债表,但应在财务报表附注中披露转融通融入的证券期末市值和转融
通融入后拆借给客户的证券期末市值、未融出证券期末市值等。
    公司对客户融资融券并代理客户买卖证券时,作为证券经纪业务进行会计处理。
    转融通业务指公司通过证券金融公司融入资金或证券。对于融入的资金,在资产负债表
内按照融入金额确认为资产,同时确认一项对出借方的负债;对于融入的证券,由于其主要
收益或风险不由公司享有或承担,公司不将其计入资产负债表的金融资产项目,只在表外登
记备查。资产负债表日,按照转融资业务和转融券业务利率计提利息费用,在转融通业务到
期时支付相应利息。
    公司对融资类业务以预期信用损失为基础计提减值准备。详见本附注二、“(九)金融工
具”之“6.金融工具的减值”。
    (十一)长期股权投资
    1.投资成本的确定
    (1)同一控制下的企业合并取得的长期股权投资



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    公司对同一控制下企业合并采用权益结合法确定企业合并成本。以支付现金、转让非现
金资产或承担债务方式合并对价的,在合并日按照取得被合并方所有者权益在最终控制方合
并财务报表中的账面价值份额作为长期股权投资的初始投资成本。长期股权投资的初始投资
成本与支付的现金、转让的非现金资产或承担债务账面价值以及所发行股份面值总额之间的
差额,调整资本公积(资本溢价或股本溢价);资本公积(资本溢价或股本溢价)不足冲减
的,调整留存收益。以及以发行权益性证券方式。
    (2)非同一控制下的企业合并取得的长期股权投资
    非同一控制下的企业合并:公司对非同一控制下的控股合并采用购买法确定企业合并成
本。在购买日按照合并成本作为长期股权投资的投资成本。合并成本为取得对被购买方的控
制权而付出资产、发生或承担的负债、发行的权益性证券的公允价值。为企业合并而发生的
审计、法律服务、评估咨询等中介费用以及其他相关管理费用于发生时计入当期损益。
    (3)其他方式取得的长期股权投资
    以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    以发行权益性证券取得的长期股权投资,按照所发行权益性证券的公允价值(不包括自
被投资单位收取的已宣告但未发放的现金股利或利润)作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合
同或协议约定的价值不公允的除外。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前
提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资
成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产
交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。
    2.确定对被投资单位具有共同控制、重大影响的依据
    (1)共同控制
    公司在确定是否构成共同控制时,一般考虑以下情况作为确定基础:
    ①任何一个合营方均不能单独控制合营企业的生产经营活动。
    ②涉及合营企业基本经营活动的决策需要各合营方一致同意。
    ③各合营方可能通过合同或协议的形式任命其中的一个合营方对合营企业的日常活动进
行管理,但其必须在各合营方已经一致同意的财务和经营政策范围内行使管理权。
    当被投资单位处于法定重组或破产中,或者在向投资方转移资金的能力受到严格的长期
限制情况下经营时,投资方对被投资单位可能无法实施共同控制。但如果能够证明存在共同
控制,合营各方仍应当按照长期股权投资准则的规定采用权益法核算。
    (2)重大影响



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    在确定能否对被投资单位施加重大影响时,一方面要考虑公司直接或间接持有被投资单
位的表决权股份,同时也要考虑公司及其他方持有的现行可执行潜在表决权在假定转换为对
被投资单位的股权后产生的影响,如被投资单位发行的现行可转换的认股权证、股份期权及
可转换公司债券等的影响。
    公司通过以下一种或几种情形来判断是否对被投资单位具有重大影响:
    ①在被投资单位的董事会或类似权力机构中派有代表。
    ②参与被投资单位的政策制定过程,包括股利分配政策等的制定。
    ③与被投资单位之间发生重要交易。
    ④向被投资单位派出管理人员。
    ⑤向被投资单位提供关键技术资料。
    3.减值测试方法及减值准备计提方法
    除金融资产外的其他主要资产减值的核算方法详见附注三-(三十一)“除金融资产外的
其他主要资产减值”。
    (十二)投资性房地产
    投资性房地产是指公司为赚取租金或资本增值,或两者兼有而持有的房地产,包括已出
租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
    某项房地产,部分用于赚取租金或资本增值,部分自用,能够单独计量和出售的,用于
赚取租金或资本增值的部分,确认为投资性房地产;不能单独计量和出售的,全部确认为自
用房地产(包括固定资产和无形资产);但当用于赚取租金或资本增值的部分超过 90%(含 90%)
时,全部确认为投资性房地产。
    公司对投资性房地产采用成本模式计量,并采用与公司固定资产相同的折旧政策。公司
投资性房地产的减值核算方法详见附注三-(三十一)“除金融资产外的其他主要资产减值”。
    (十三)固定资产
    公司为提供劳务、出租或经营管理等而持有的,使用年限在 1 年(不含 1 年)以上的有
形资产,计入固定资产。包括房屋及建筑物、机器设备、交通运输设备等。购买计算机硬件
所附带的软件,未单独计价的,应并入计算机硬件作为固定资产管理;单独计价的软件,计
入无形资产。
    本公司固定资产按成本进行初始计量。其中,外购的固定资产的成本包括买价、进口关
税等相关税费,以及为使固定资产达到预定可使用状态前所发生的可直接归属于该资产的其
他支出。自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支
出构成。投资者投入的固定资产,按投资合同或协议约定的价值作为入账价值,但合同或协
议约定价值不公允的按公允价值入账。融资租赁租入的固定资产,按租赁开始日租赁资产公
允价值与最低租赁付款额的现值两者中较低者,作为入账价值。购买固定资产的价款超过正
常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确

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定。实际支付的价款与购买价款的现值之间的差额,除应予资本化的以外,在信用期间内计
入当期损益。
    除已提足折旧仍继续使用的固定资产和单独计价入账的土地之外,本公司对所有固定资
产计提折旧。折旧方法采用年限平均法。本公司根据固定资产的性质和使用情况,确定固定
资产的使用寿命和预计净残值。并在年度终了,对固定资产的使用寿命、预计净残值和折旧
方法进行复核,如与原先估计数存在差异的,进行相应的调整。
    本公司的固定资产类别、预计使用寿命、预计净残值率和年折旧率如下:
              类别            折旧年限(年)     残值率(%)     年折旧率(%)
 房屋及建筑物                     20 至 40           5           2.375-4.75
 机器设备及电子通讯设备            5 至 12           5             7.92-19
 运输设备                           5至 6            5             15.83-19
    固定资产的减值测试方法、减值准备计提方法
    公司固定资产的减值核算方法详见附注三-(三十一)“除金融资产外的其他主要资产减
值”。
    (十四)在建工程
    在建工程是指公司进行基建、更新改造等各项建筑和安装工程发生的支出。
    在建工程按实际发生的支出确定其工程成本。所建造的固定资产或经营租入固定资产改
良已达到预定可使用状态但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程
预算、造价或者工程实际成本等按估计的价值转入固定资产或长期待摊费用并计提折旧或摊
销;待办理竣工决算后,再按实际成本调整原来的暂估价值,但不需要调整原已计提的折旧
额或摊销额。
    当资产支出已经发生、借款费用已经发生、为使资产达到预定可使用状态所必要的购建
活动已经开始等三个条件同时具备时,为购建符合资本化条件的资产占用借款的借款费用开
始利息资本化。当所购建的固定资产达到预定可使用状态时,停止借款利息资本化,以后发
生的借款费用计入当期损益。
    (十五)无形资产
    1.无形资产是指本公司拥有或者控制的没有实物形态的可辨认非货币性资产。本公司按
照无形资产的取得成本或可归属于无形资产开发阶段且能够可靠计量的支出对无形资产进行
初始计量。对于使用寿命有限的无形资产本公司在取得时判定其使用寿命,在使用寿命内系
统合理摊销,摊销金额按受益项目计入当期损益。对金额较小的开发、研究支出,可采用一
次摊销的方法。使用寿命不确定的无形资产不摊销。
    2.本公司内部研究开发项目研究阶段和开发阶段的划分标准:
    (1)本公司将为进一步开发活动而进行的资料及相关方面的准备活动作为研究阶段,无
形资产研究阶段的支出在发生时计入当期损益。
    (2)在本公司已完成研究阶段的工作后再进行的开发活动作为开发阶段,开发阶段的支
出予以资本化。
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    3.每年年度终了,公司对无形资产的使用寿命及摊销方法进行复核。如无形资产的使用
寿命及摊销方法与原估计有差异,须改变摊销期限和摊销方法,采用未来适用法,不进行追
溯调整。
    4.对使用寿命确定的无形资产当存在减值迹象时进行减值测试;对使用寿命不确定的无
形资产每年都进行减值测试,无形资产减值的核算详见附注三-(三十一)“除金融资产外的
其他主要资产减值”。
    5.公司出售无形资产,将取得的价款与该无形资产账面价值的差额计入当期损益。
    (十六)长期待摊费用
    长期待摊费用按实际发生额入账,按费用项目的受益期限采用直线法平均摊销。
    公司对以经营租赁方式租入的固定资产进行的改良,其发生的符合资本化条件的各项支
出,记入本科目,并在 5 年内进行摊销。如果 5 年内同一经营租入固定资产又发生类似改良
支出,将上次未摊完的长期待摊费用余额一次性计入当期损益。
    (十七)抵债资产
    抵债资产按其取得时的公允价值进行初始确认,按其账面价值与可收回金额孰低进行后
续计量,对可收回金额低于其账面价值的抵债资产,计提减值准备。
    (十八)商誉
    商誉为非同一控制下企业合并成本超过应享有的被投资单位或被购买方可辨认净资产于
取得日或购买日的公允价值份额的差额。与子公司有关的商誉在合并财务报表上单独列示,
与联营企业和合营企业有关的商誉,包含在长期股权投资的账面价值中。在财务报表中单独
列示的商誉至少在每年年终进行减值测试。减值测试时,商誉的账面价值根据企业合并的协
同效应分摊至受益的资产组或资产组组合。
    (十九)买入返售与卖出回购款项
    1.买入返售金融资产
    公司按照合同或协议的约定,以一定的价格向交易对手买入相关金融产品,同时约定于
未来某确定日期再以约定价格返售相同之金融产品,该金融资产不在资产负债表内确认,买
入该金融产品所支付的成本,在资产负债表中作为买入返售金融资产列示,买入返售的金融
产品在表外做备查登记。买入价与返售价之间的差额,计入利息收入。公司约定购回业务融
出资金及股票质押回购融出资金确认为买入返售金融资产。
    2.卖出回购金融资产款
    公司按照合同或协议的约定,以一定的价格将相关金融产品出售给交易对手,同时约定
本公司于未来某确定日期再以约定价格回购相同的金融产品,不在资产负债表内终止确认该
金融产品,出售该金融资产所得款项,在资产负债表中作为卖出回购金融资产款列示。售价
与回购价之间的差额,计入利息支出。公司报价回购业务融入资金及债权收益权转让业务确
认为卖出回购金融资产款。

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       (二十)预计负债
       与或有事项相关的义务同时满足下列条件的,应当确认为预计负债:该义务是公司承担
的现时义务;履行该义务很可能导致经济利益流出公司(指可能性超过 50%但小于或等于 95%);
该义务的金额能够可靠地计量。
       预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或
有事项有关的风险、不确定性和货币时间价值等因素。货币时间价值影响重大的,通过对相
关未来现金流出进行折现后确定最佳估计数。
       企业清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额只有在基本确定
能够收到时才能作为资产单独确认。确认的补偿金额不应当超过预计负债的账面价值。
       公司在资产负债表日对预计负债的账面价值进行复核。有确凿证据表明该账面价值不能
真实反映当前最佳估计数的,应当按照当前最佳估计数对该账面价值进行调整。
       (二十一)应付债券
       应付债券指公司发行期限一年以上的债券,公司自主选择发行方式,如:平价发行、溢
价发行及折价发行。公司按照债券发行面值计入应付债券面值,按照实际收到的价款与面值
之间的差额计入应付债券利息调整,资产负债表日,按照实际利率法计提债券利息费用,按
照债券发行时约定的利率及日期支付利息。
       (二十二)收入
       1.手续费及佣金收入的确认与计量
       代理买卖证券业务:在代理买卖证券交易日予以确认。其中,出租交易单元佣金收入、
代销金融产品佣金收入按双方确认金额,在收到或取得收取价款的凭证时确认收入。
       代兑付证券业务:于代兑付证券业务完成且实际收讫价款或取得收取价款的凭证时予以
确认。
       代保管证券业务:于代保管服务完成且实际收讫价款或取得收取价款的凭证时予以确认。
       证券承销:于承销期结束将承销证券款交付委托单位并收取承销手续费时予以确认。公
司应将按约定收取的承销手续费确认为证券承销收入。如有未售出的证券,区分以下情况处
理:
       (1)采用余额包销方式承销证券的,在收到证券时按约定承销价格转为交易性金融资产;
       (2)采用代销方式承销证券的,应将未售出的证券退还委托单位。
       发行保荐、财务顾问业务:按照劳务收入的确认原则,区分提供劳务交易结果能否可靠
估计进行确认。公司在资产负债表日提供劳务交易的结果能够可靠估计的,应当采用完工百
分比法确认收入;公司在资产负债表日提供劳务交易结果不能可靠估计的,区分已经发生的
劳务成本能否得到补偿进行如下处理:
       (1)已经发生的劳务成本预计全部能够得到补偿的,应按已收或预计能够收回的金额确
认收入,并结转已经发生的劳务成本;

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    (2)已经发生的劳务成本预计部分能够得到补偿的,应按能够得到补偿的劳务成本金额
确认收入,并结转已经发生的劳务成本;
    (3)已经发生的劳务成本预计全部不能得到补偿的,应将已经发生的劳务成本计入当期
损益,不确认收入。
    受托客户资产管理业务:在资产负债表日按合同约定的方法确认收入。
    期货经纪业务:依据同客户签订的期货合约中有关手续费收取标准的约定,向客户收取
相关的手续费,在扣除上缴给交易所的手续费后,公司按其净额确认为手续费收入。
    2.利息收入的确认与计量
    在相关的收入金额能够可靠计量,相关的经济利益很可能流入时,按资金使用时间和实
际利率确认利息收入。
    买入返售金融资产在当期到期返售的,按返售价格与买入价格的差额确认为当期收入;
在当期没有到期的,期末按权责发生制原则计提利息,确认为当期收入。
    3.投资收益的确认与计量
    公司的交易性金融资产、债权投资、其他债权投资和其他权益工具投资在持有期间取得
的利息或现金股利确认为当期收益。处置交易性金融资产、债权投资、其他债权投资时取得
的价款与初始入账金额之间的差额,确认为投资收益,同时调整公允价值变动收益。
    采用成本法核算的长期股权投资,被投资单位宣告分派的现金股利或利润,确认为当期
投资收益;采用权益法核算的长期股权投资,根据被投资单位实现的净利润或经调整的净利
润计算应享有的份额确认投资收益。
    4.其他业务收入的确认与计量
    其他业务收入主要是除主营业务活动以外的其他经营活动实现的收入。在收入的金额能
够可靠计量,且相关经济利益很可能流入公司时确认收入。
    (二十三)经营性租赁
    经营性租赁,是指在约定的期间内,出租人将资产使用权让与承租人,以获取租金的协
议。租赁的主要特征是,在租赁期内转移资产的使用权,而不是转移资产的所有权,这种转
移是有偿的,取得使用权以支付租金为代价。
    1.公司作为承租人对经营租赁的处理
    (1)租金的处理:在经营租赁下,公司不将租赁资产资本化,将支付或应付的租金在租
赁期内各个期间按直线法计入当期损益;
    (2)初始直接费用的处理:公司在经营租赁中发生的初始直接费用,计入当期损益;
    (3)或有租金的处理:在经营租赁下,公司或有租金在实际发生时计入当期损益;
    (4)出租人提供激励措施的处理:出租人提供免租期的,公司应将租金总额在不扣除免
租期的整个租赁期内,按直线法进行分摊,免租期内应当确认租金费用及相应的负债。出租



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人承担了公司某些费用的,公司应将该费用从租金费用总额中扣除,按扣除后的租金费用余
额在租赁期内进行分摊。
    2.公司作为出租人对经营租赁的处理
    (1)租金的处理:公司应采用直线法将收到的租金在租赁期内确认为收益;
    (2)初始直接费用的处理:经营租赁中公司发生的初始直接费用,是指在租赁谈判和签
订租赁合同的过程中发生的可归属于租赁项目的手续费、律师费、差旅费、印花税等,应当
计入当期损益。金额较大的应当资本化,在整个经营租赁期内按照与确认租金收入相同的基
础分期计入当期损益;
    (3)租赁资产折旧的计提:对于经营租赁资产中的固定资产,采用类似应折旧资产通常
所采用的折旧政策计提折旧;
    (4)或有租金的处理在经营租赁下,公司对或有租金的处理:即在实际发生时计入当期
收益;
    (5)公司对经营租赁提供激励措施的处理:公司提供免租期的,公司应将租金总额在不
扣除免租期的整个租赁期内,按直线法进行分配,免租期内出租人应当确认租金收入。公司
承担了承租人某些费用的,公司应将该费用自租金收入总额中扣除,按扣除后的租金收入余
额在租赁期内进行分配;
    (6)经营租赁资产在会计报表中的处理:在经营租赁下,与资产所有权有关的主要风险
和报酬仍然留在公司一方,因此公司应当将出租资产作为自身拥有的资产在资产负债表中列
示,如果出租资产属于固定资产,则列在资产负债表固定资产项下,如果出租资产属于流动
资产,则列在资产负债表有关流动资产项下。
    (二十四)政府补助
    1.政府补助的确认
    公司收到政府无偿拨入的货币性资产或非货币性资产,同时满足下列条件时,确认为政
府补助:
    (1)企业能够满足政府补助所附条件;
    (2)企业能够收到政府补助。
    2.政府补助的会计分类
    政府补助会计处理上划分为与资产相关的政府补助和与收益相关的政府补助。
    (1)与资产相关的政府补助
    包括用于购买固定资产或无形资产的财政拨款、固定资产专门借款的财政贴息以及政府
向公司无偿划拨的长期非货币性资产等。
    (2)与收益相关的政府补助
    不能划入上述与资产相关的政府补助范围或者难以区分是否属于与资产相关的政府补助
应当整体归类为与收益相关的政府补助。

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    3.政府补助的计量
    (1)政府补助的确认
    公司收到政府无偿拨入的货币性资产或非货币性资产,同时满足下列条件时,确认为政
府补助:
    ①企业能够满足政府补助所附条件;
    ②企业能够收到政府补助。
    (2)政府补助的会计分类
    政府补助会计处理上划分为与资产相关的政府补助和与收益相关的政府补助。
    ①与资产相关的政府补助
    包括用于购买固定资产或无形资产的财政拨款、固定资产专门借款的财政贴息以及政府
向公司无偿划拨的长期非货币性资产等。
    ②与收益相关的政府补助
    不能划入上述与资产相关的政府补助范围或者难以区分是否属于与资产相关的政府补助
应当整体归类为与收益相关的政府补助。
    (3)政府补助的计量
    ①政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,
按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
    ②与资产相关的政府补助,公司取得时确认为递延收益或冲减相关资产的账面价值,确
认为递延收益的,应当在相关资产使用寿命内按照合理、系统的方法分期计入损益。相关
    资产在使用寿命结束前被出售、转让、报废或发生毁损的,将尚未分配的递延收益余额
一次性转入资产处置当期的损益。
    与收益相关的政府补助,用于补偿公司以后期间的相关费用或损失的,取得时确认为递
延收益,在确认相关费用的期间计入当期损益;用于补偿公司已发生的相关费用或损失的,
取得时直接计入当期损益。
    与公司日常活动相关的政府补助,应当按照经济业务实质,计入其他收益或冲减相关成
本费用。与公司日常活动无关的政府补助,应当计入营业外收支。
    ③已确认的政府补助需要返还的,分别按下列情况处理:
    A.初始确认时冲减相关资产账面价值的,调整资产账面价值。
    B.存在相关递延收益的,冲减相关递延收益账面余额,超出部分计入当期损益。
    C.属于其他情况的,直接计入当期损益。
    (二十五)递延所得税资产/递延所得税负债
    递延所得税费用根据财务报表中资产和负债账面金额与其计税基础之间的差额产生的暂
时性差异和适用税率计算:



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    1.所有应纳税暂时性差异产生的递延所得税负债均予确认,除非应纳税暂时性差异产生
是由于商誉的初始确认或是在某一既不影响应纳税所得额(或可抵扣亏损)、也不影响会计利
润的交易中(该交易不是公司合并)的资产和负债的初始确认下产生的。对于联营公司与合
营公司投资等相关的应纳税暂时性差异,在公司能够控制暂时性差异转回的时间及该暂时性
差异在可预见的未来很可能不会转回时,不确认递延所得税负债。
    2.可抵扣暂时性差异产生的递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的
应纳税所得额为限。当可抵扣暂时性差异是在某一既不影响应纳税所得额(或可抵扣亏损),
也不影响会计利润的交易中(该交易不是公司合并)的资产和负债的初始确认下产生时,不
确认递延所得税资产。
    3.资产负债表日,对于递延所得税资产和递延所得税负债,根据税法规定,按照预期收
回该资产或清偿该负债期间的适用税率计量。适用税率发生变化的,对已确认的递延所得税
资产和递延所得税负债进行重新计量,除直接在所有者权益中确认的交易或者事项产生的递
延所得税资产和递延所得税负债计入所有者权益外,将其影响数计入变化当期的所得税费用。
    4.公司在计量递延所得税资产和递延所得税负债时,均采用与收回资产或清偿负债的预
期方式相一致的税率和计税基础。
    (二十六)职工薪酬
    职工薪酬,是指企业为获得职工提供的服务或解除劳动关系而给予的各种形式的报酬或
补偿。职工薪酬包括短期薪酬、离职后福利、辞退福利和其他长期职工福利。
短期薪酬主要包括:职工工资、奖金、津贴和补贴,职工福利费,医疗保险费、工伤保险费
和生育保险费等社会保险费,住房公积金,工会经费和职工教育经费,短期带薪缺勤,短期
利润分享计划,非货币性福利以及其他短期薪酬。
    离职后福利指企业为获得员工提供的服务而在职工退休或与企业解除劳动关系后,提供
的各种形式的报酬及福利。主要分为设定提存计划和设定受益计划。设定提存计划指向独立
的基金缴存固定费用后,企业不再承担进一步支付义务的离职后福利计划;设定受益计划指
除设定提存计划以外的离职后福利计划。
    辞退福利指企业在职工劳动合同到期之前解除与职工的劳动关系,或为鼓励职工自愿接
受裁减而给予职工的补偿。
    其他长期职工福利是指除上述职工薪酬以外的情况,包括长期带薪缺勤、长期残疾福利、
长期利润分享计划等等。对于支付义务在报告期末之后 12 个月以上职工薪酬,公司应当予以
折现,以现值列示。
    (二十七)利润分配方法
    公司按下列顺序和比例分配当年税后利润:
    1.弥补以前年度公司亏损;



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    2.提取利润的 10%列入公司法定公积金。公司法定公积金累计额为公司注册资本的 50%
以上的,可以不再提取;
    3.公司在从税后利润中提取法定公积金后,经股东大会决议,可以提取任意公积金;
    4.公司在税后利润中,按照相关法律、法规提取一般风险准备金和交易风险准备金;
    5.公司弥补亏损和提取上述各项公积金后所余利润,按股东持有股份比例分配,但本公
司章程规定不按持股比例分配的除外。
    股东大会违反前款规定,在公司弥补亏损和提取公积金之前向股东分配利润的,股东必
须将违反规定分配的利润退还公司。
    公司持有的本公司股份不参与分配利润。
    (二十八)关联方
    一方控制、共同控制另一方或对另一方施加重大影响,以及两方或两方以上同受一方控
制、共同控制的,构成关联方。关联方可为个人或企业。仅仅同受国家控制而不存在其他关
联关系的企业,不构成公司的关联方。
    (二十九)分部报告
    公司以内部组织结构、管理要求、内部报告制度为依据确定经营分部,以经营分部为基
础确定报告分部。经营分部,是指公司内同时满足下列条件的组成部分:
    1.该组成部分能够在日常活动中产生收入、发生费用;
    2.公司管理层能够定期评价该组成部分的经营成果,以决定向其配置资源、评价其业绩;
    3.公司能够取得该组成部分的财务状况、经营成果和现金流量等有关会计信息。如果两
个或多个经营分部存在相似经济特征且同时具有相同或相似性的经营方式,可以合并为一个
经营分部。
    (三十)风险准备金
    1.公司根据《证券法》和财政部“关于印发《金融企业财务规则实施指南》的通知”(财
金[2007]23 号)的规定,公司按照当期净利润的 10%提取一般风险准备金。提取的一般风险
准备金计入“一般风险准备”项目核算。
    2.公司根据《证券法》和财政部“关于印发《金融企业财务规则实施指南》的通知”(财
金[2007]23 号)的规定,按照当期净利润的 10%提取交易风险准备金。根据财政部财会
[2013]26 号文件要求,提取的交易风险准备金计入“一般风险准备”项目核算。
    3.渤海期货股份有限公司根据财商字[1994]44 号《关于〈商品期货交易财务管理暂行规
定〉的通知》的规定,按代理手续费收入减去应付期货交易所手续费后的净收入的 5%提取交
易损失准备金。提取的交易损失准备金计入“业务及管理费用”项目核算。
    4.东方基金管理有限责任公司根据中国证券监督管理委员会基金部通知[2007]39 号《关
于基金管理公司提高风险准备金提取比例有关问题的通知》的规定,应当按照不低于基金管
理费收入 10%的比例计提一般风险准备金。同时,根据证监会[第 94 号令]《公开募集证券投

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资基金风险准备金监督管理暂行办法》规定,风险准备金余额达到上季末管理基金资产净值
的 1%时可以不再提取。风险准备金余额高于上季末管理基金资产净值 1%的,基金管理人可以
申请转出部分资金,但转出后的风险准备金余额不得低于上季末管理基金资产净值的 1%。
    5.东证融汇证券资产管理有限公司根据 2018 年 11 月 28 日中国证券监督管理委员会印发
的《证券公司大集合资产管理业务适用<关于规范金融机构资产管理业务的指导意见>操作指
引》的规定,按照大集合资产管理产品管理费和业绩报酬收入的 10%提取一般风险准备金。
提取的一般风险准备金计入“一般风险准备”项目核算。风险准备金主要用于弥补因基金管
理人或托管人违法违规、违反基金合同、操作错误或因技术故障等原因给基金财产或基金份
额持有人造成的损失,以及中国证券监督管理委员会(以下简称中国证监会)规定的其他用
途。风险准备金可投资于银行存款、国债、中央银行票据、中央企业债券、中央级金融机构
发行的金融债券,以及中国证监会规定的其他投资品种。风险准备金专户应当保持不低于风
险准备金总额 10%的现金或者到期日在一年以内的政府债券。基金管理人与托管人应当选定
一家具有基金托管资格的商业银行开立专门的风险准备金账户,用于风险准备金的归集、存
放与支付。该账户不得与其他类型账户混用,不得存放其他性质资金。
    (三十一)除金融资产外的其他主要资产减值
    对以成本模式计量的投资性房地产、长期股权投资、固定资产、在建工程、无形资产、
商誉等长期资产,公司在期末判断相关资产是否存在可能发生减值的迹象。使用寿命不确定
的无形资产和商誉,无论是否存在减值迹象,每年都进行减值测试。
    资产存在减值迹象的,估计其可收回金额。可收回金额根据资产的公允价值减去处置费
用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    可收回金额的计量结果表明,资产的可收回金额低于其账面价值的,将资产的账面价值
减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产
减值准备。资产减值损失确认后,减值资产的折旧或者摊销费用在未来期间作相应调整,以
使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。
    上述资产减值损失一经确认,在以后会计期间不得转回,在相关资产处置时予以转出。
    有迹象表明一项资产可能发生减值的,公司以单项资产为基础估计其可收回金额。难以
对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金
额。资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流
入为依据。同时,在认定资产组时,考虑公司管理层管理经营活动的方式和对资产的持续使
用或者处置的决策方式等。资产组一经确定,各个会计期间保持一致。
    (三十二)划分为持有待售的资产
    本公司将同时满足下列条件的组成部分(或非流动资产)确认为持有待售:
    1.该组成部分必须在其当前状况下仅根据出售此类组成部分的惯常条款即可立即出售;



                                        35
    2.公司已经就处置该组成部分(或非流动资产)作出决议,如按规定需得到股东批准的,
已经取得股东大会或相应权力机构的批准;
    3.公司已与受让方签订了不可撤销的转让协议;
    4.该项转让将在一年内完成。
    (三十三)主要会计政策、会计估计的变更
    1.会计政策变更
    (1)执行新金融工具准则
    财政部于 2017 年陆续修订发布了《企业会计准则第 22 号-金融工具确认和计量》、《企
业会计准则第 23 号-金融资产转移》、《企业会计准则第 24 号-套期会计》和《企业会计准
则第 37 号-金融工具列报》(以下简称“新金融工具准则”),根据准则要求在境内外同时
上市的企业以及在境外上市并采用国际财务报告准则或企业会计准则编制财务报告的企业,
自 2018 年 1 月 1 日起施行;其他境内上市企业自 2019 年 1 月 1 日起施行;执行企业会计准
则的非上市企业自 2021 年 1 月 1 日起施行。公司作为境内上市企业自 2019 年 1 月 1 日起执
行新金融工具准则。
    根据新金融工具准则的衔接规定,公司无需重述前期比较财务报表数据,金融工具原账
面价值和在准则施行日的新账面价值之间的差额,计入施行日所在年度(即 2019 年度)报告
期间的期初留存收益或其他综合收益。公司按新金融工具准则对金融工具进行重分类,并按
照新金融工具准则对金融工具重新进行计量,包括按预期损失法计提减值准备导致归属于母
公司净资产减少 186,605,474.99 元。
    (2)财务报表的列报项目调整
    财政部于 2018 年 12 月 26 日发布了《关于修订印发 2018 年度金融企业财务报表格
式的通知》(财会(2018)36 号),对金融企业财务报表格式进行了修订。公司于 2019 年
1 月 1 日起执行新金融工具准则,按照企业会计准则和通知要求对财务报表格式进行了相应
调整。公司 2019 年半年度财务报告中,财务报表格式的调整对公司的总资产、总负债、损
益、现金流量均不产生影响。
    公司因采用新金融工具准则和财务报表列报项目调整对具体报表项目的影响见下述调整
报表。
  ①合并资产负债表:(单位:人民币元)
              项目               2018 年 12 月 31 日   2019 年 1 月 1 日     调整数
资产:
  货币资金                        11,569,794,622.18    11,569,794,622.18
    其中:客户资金存款             8,875,497,513.44     8,875,497,513.44
  结算备付金                       1,367,046,169.41     1,367,046,169.41
    其中:客户备付金                 806,208,929.85       806,208,929.85
  贵金属
  拆出资金
  融出资金                         6,978,155,626.96     7,085,290,083.23   107,134,456.27
  衍生金融资产                         1,806,295.00         1,806,295.00             0.00
                                            36
  存出保证金                      2,001,906,444.89    2,001,906,444.89              0.00
  应收款项                          398,275,937.70      400,281,206.47      2,005,268.77
  应收利息                          679,360,039.24                0.00   -679,360,039.24
  合同资产                                  不适用
  买入返售金融资产                6,746,993,962.52    6,803,874,459.70     56,880,497.18
  持有待售资产                                                                      0.00
  金融投资:                     31,263,623,896.50   31,646,071,051.96    382,447,155.46
    以公允价值计量且其变动计入
                                 20,044,401,103.55             不适用
当期损益的金融资产
    交易性金融资产                          不适用   31,532,341,064.22
    债权投资                                不适用
    可供出售金融资产             11,219,222,792.95             不适用
    其他债权投资                            不适用
    其他权益工具投资                        不适用      113,729,987.74
    持有至到期投资                                              不适用
  长期股权投资                      628,339,997.57      628,339,997.57             0.00
  投资性房地产                       78,889,464.36       78,889,464.36             0.00
  固定资产                          665,222,310.85      665,222,310.85             0.00
  在建工程                                                                         0.00
  使用权资产                                不适用
  无形资产                          238,979,140.72      238,979,140.72              0.00
  商誉                               75,920,803.93       75,920,803.93              0.00
  递延所得税资产                    655,848,672.76      715,780,020.77     59,931,348.01
  其他资产                        1,672,710,655.18    1,524,406,352.48   -148,304,302.70
            资产总计             65,022,874,039.77   64,803,608,423.52   -219,265,616.25
负债:
  短期借款
  应付短期融资款                  4,503,650,000.00    4,544,645,898.88    40,995,898.88
  拆入资金
  交易性金融负债                            不适用
  以公允价值计量且其变动计入当
                                                               不适用
期损益的金融负债
  衍生金融负债                        1,367,894.79        1,367,894.79
  卖出回购金融资产款             14,514,217,616.44   14,539,374,979.76    25,157,363.32
  代理买卖证券款                 10,556,653,817.09   10,556,653,817.09
  代理承销证券款
  应付职工薪酬                      679,227,555.34      679,227,555.34
  应交税费                           94,379,434.16       94,379,434.16
  应付款项                          745,584,508.57      745,584,508.57
  应付利息                          325,841,230.34                0.00   -325,841,230.34
  合同负债                                  不适用
  持有待售负债
  预计负债                           1,213,600.00        1,213,600.00
  长期借款
  应付债券                        9,946,190,203.34   10,106,226,504.71    160,036,301.37
    其中:优先股
          永续债
          租赁负债                          不适用
  递延收益                            1,221,076.08        1,221,076.08
  递延所得税负债                    159,505,671.92      157,235,194.91     -2,270,477.01
  其他负债                        7,369,977,969.53    7,439,239,972.05     69,262,002.52
              负债合计           48,899,030,577.60   48,866,370,436.34    -32,660,141.26
所有者权益:
  股本                            2,340,452,915.00    2,340,452,915.00
  其他权益工具
    其中:优先股
          永续债
                                          37
资本公积                          5,749,787,563.89     5,749,787,563.89
减:库存股
其他综合收益                       -722,323,371.55       -68,301,345.09     654,022,026.46
盈余公积                            864,069,371.64       864,069,371.64
一般风险准备                      1,900,250,798.27     1,900,250,798.27
未分配利润                        4,903,187,783.27     4,062,560,281.82    -840,627,501.45
归属于母公司所有者权益合计       15,035,425,060.52    14,848,819,585.53    -186,605,474.99
少数股东权益                      1,088,418,401.65     1,088,418,401.65
      所有者权益合计             16,123,843,462.17    15,937,237,987.18    -186,605,474.99
    负债和所有者权益总计         65,022,874,039.77    64,803,608,423.52    -219,265,616.25

 ②母公司资产负债表:(单位:人民币元)

               项目            2018 年 12 月 31 日   2019 年 1 月 1 日       调整数
资产:
  货币资金                       9,387,154,993.65     9,387,154,993.65
   其中:客户资金存款            7,621,682,243.91     7,621,682,243.91
  结算备付金                     1,335,731,986.36     1,335,731,986.36
   其中:客户备付金                918,699,514.42       918,699,514.42
  贵金属
  拆出资金
  融出资金                       6,978,155,626.96     7,085,290,083.23     107,134,456.27
  衍生金融资产                       1,806,295.00         1,806,295.00                0.00
  存出保证金                       848,004,154.67       848,004,154.67                0.00
  应收款项                         332,028,117.97       334,033,386.74      2,005,268.77
  应收利息                         767,168,555.97                  0.00   -767,168,555.97
  合同资产                                  不适用
  买入返售金融资产               6,493,993,962.52     6,550,772,145.28     56,778,182.76
  持有待售资产                                                                        0.00
  金融投资:                    27,721,983,191.11    27,985,132,591.28     263,149,400.17
    以公允价值计量且其变动计
                                19,018,040,101.53                不适用
入当期损益的金融资产
   交易性金融资产                           不适用   27,985,132,591.28
   债权投资                                 不适用
   可供出售金融资产              8,703,943,089.58                不适用
   其他债权投资                             不适用
   其他权益工具投资                         不适用
   持有至到期投资                                                不适用
  长期股权投资                   3,701,050,400.40     3,701,050,400.40                0.00
  投资性房地产                     154,899,732.99       154,899,732.99                0.00
  固定资产                         578,036,309.89       578,036,309.89                0.00
  在建工程                                                                            0.00
  使用权资产                                不适用
  无形资产                         208,275,177.42       208,275,177.42                0.00
  商誉                                                                                0.00
  递延所得税资产                   541,901,355.09       593,307,761.10     51,406,406.01
  其他资产                       1,861,154,362.49     1,954,158,414.22     93,004,051.73
             资产总计           60,911,344,222.49    60,717,653,432.23    -193,690,790.26
负债:
  短期借款
  应付短期融资款                 4,503,650,000.00     4,544,645,898.88     40,995,898.88

                                           38
  拆入资金
  交易性金融负债                           不适用
  以公允价值计量且其变动计入
                                                               不适用
当期损益的金融负债
  衍生金融负债
  卖出回购金融资产款            14,514,217,616.44   14,539,374,979.76    25,157,363.32
  代理买卖证券款                 9,036,167,302.35    9,036,167,302.35
  代理承销证券款
  应付职工薪酬                     549,951,232.00      549,951,232.00
  应交税费                         32,281,875.89       32,281,875.89
  应付款项                         515,050,146.42      515,050,146.42
  应付利息                         325,841,230.34               0.00    -325,841,230.34
  合同负债                                 不适用
  持有待售负债
  预计负债                          1,213,600.00        1,213,600.00
  长期借款
  应付债券                       9,946,190,203.34   10,106,226,504.71    160,036,301.37
   其中:优先股
           永续债
           租赁负债                        不适用
  递延收益                          1,039,809.48        1,039,809.48
  递延所得税负债                   138,056,011.65      135,785,534.64    -2,270,477.01
  其他负债                       7,093,422,988.10    7,162,684,990.62    69,262,002.52
  负债合计                      46,657,082,016.01   46,624,421,874.75    -32,660,141.26
所有者权益:
  股本                           2,340,452,915.00    2,340,452,915.00
  其他权益工具
   其中:优先股
           永续债
  资本公积                       5,731,707,549.24    5,731,707,549.24
  减:库存股
  其他综合收益                    -637,690,232.27          527,731.20    638,217,963.47
  盈余公积                         869,511,997.21      869,511,997.21
  一般风险准备                   1,739,023,994.42    1,739,023,994.42
  未分配利润                     4,211,255,982.88    3,412,007,370.41   -799,248,612.47
         所有者权益合计         14,254,262,206.48   14,093,231,557.48   -161,030,649.00
    负债和所有者权益总计        60,911,344,222.49   60,717,653,432.23   -193,690,790.26


   2.会计估计变更
   本报告期公司无会计估计变更。
   (三十四)前期会计差错更正
   1.追溯重述法
   本报告期未发生采用追溯重述法的前期会计差错。
   2.未来适用法
   本报告期未发生采用未来适用法的前期会计差错。


                                          39
    四、税项
    (一)公司主要税种和税率
           税种                     计税依据                          税率
          增值税                    应税收入                   3%、5%、6%、9%、13%
    城市维护建设税                应缴流转税额                       5%、7%
      教育费附加                  应缴流转税额                         3%
    地方教育费附加                应缴流转税额                       2%、1%
      企业所得税                  应纳税所得额                     25%、16.5%
    (二)税收优惠及批文
    本期无税收优惠政策。
    (三)其他说明
    1.根据财政部、税务总局、海关总署《关于深化增值税改革有关政策的公告》(财政部税
务总局海关总署公告 2019 年第 39 号)规定,自 2019 年 4 月 1 日起,公司发生增值税应税行
为原适用 16%增值税率的调整为 13%,原适用 10%增值税率的调整为 9%。
    2.渤海期货股份有限公司的下属子公司渤海融盛商贸(香港)有限公司所得税税率为
16.5%。




                                          40
     五、企业合并及合并财务报表
     (本节下列表式数据中的金额单位,除非特别注明外均为人民币万元)
     (一)子公司情况
     1.通过设立或投资等方式取得的子公司
                                                                                                                                                                                                 从母公司所有者权益冲减子公司
                                注册                                                             实质上构成对子    持股                         是否                         少数股东权益中
                    子公司                                              经营       期末实际                                     表决权                       少数股东                            少数股东分担的本期亏损超过少
   子公司全称                   及营      业务性质       注册资本                                公司净投资的其    比例                         合并                         用于冲减少数股
                      类型                                              范围         出资额                                     比例(%)                        权益                              数股东在该子公司年初所有者权
                                业地                                                               他项目余额      (%)                          报表                           东损益的金额
                                                                                                                                                                                                   益中所享有份额后的余额
   东证融通投资      有限                                              投资管
                                北京          投资业      60,000                    60,000                         100            100               是      84,348.81
 管理有限公司*       公司                                                理等
   东证融达投资      有限                                                投资
                                上海      另类投资       300,000                   112,682                         100            100               是
     有限公司        公司                                                管理
 东证融汇证券资      有限                 证券资产                     证券资
                                上海                      70,000                    70,000                         100            100               是
 产管理有限公司      公司                   管理                       产管理
    *东证融通投资管理有限公司少数股东权益 84,348.81 万元系其控制的投资管理公司及结构化主体中归属于其他出资人应享有的权益。

     2.通过同一控制下企业合并取得的子公司
                                                                                                                                                                               少数股东
                                                                                                                                                                                              从母公司所有者权益冲减子公司
                                                                                     期末实      实质上构成对子公司       持股         表决         是否                       权益中用
                  子公司                                 注册资                                                                                                  少数股东                     少数股东分担的本期亏损超过少
 子公司全称                    注册地         业务性质                经营范围       际出资      净投资的其他项目余       比例         权比         合并                       于冲减少
                    类型                                   本                                                                                                      权益                       数股东在该子公司年初所有者
                                                                                       额                额               (%)          例(%)        报表                       数股东损
                                                                                                                                                                                                权益中所享有份额后的余额
                                                                                                                                                                               益的金额
 渤海期货股       股份有
                                上海          期货业     50,000       期货交易       48,000                                96           96           是           2,978.67
 份有限公司       限公司
     3.通过非同一控制下企业合并取得的子公司
                                                                                                                                                                                    少数股东
                                                                                                           实质上构成对                                                                           从母公司所有者权益冲减子公司
                                                                                                                                持股         表决          是否                     权益中用
                                                                                              期末实际     子公司净投资                                              少数股东权                   少数股东分担的本期亏损超过少
  子公司全称       子公司类型      注册地          业务性质    注册资本         经营范围                                        比例         权比          合并                     于冲减少
                                                                                                出资额     的其他项目                                                    益                       数股东在该子公司年初所有者权
                                                                                                                                (%)          例(%)         报表                     数股东损
                                                                                                               余额                                                                                 益中所享有份额后的余额
                                                                                                                                                                                    益的金额
东方基金管理有                                                                  基金管理
                    有限公司           北京         金融业         30,000                     28,953.57                          64            64           是       35,206.27
  限责任公司                                                                      业务




                                                                                                          41
    (二)特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
    公司无特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体。
    (三)合并范围发生变更的说明
    公司纳入合并范围的子公司本期未发生变更。
    (四)本期新纳入合并范围的主体和本期不再纳入合并范围的主体
    1.公司本期无新纳入合并范围的主体。
    2.公司本期无因股权处置不再纳入合并范围的主体。
    (五)本期发生的同一控制下企业合并
    本期未发生同一控制下企业合并。
    (六)本期发生的非同一控制下企业合并
    本期未发生非同一控制下企业合并。
    (七)母公司汇总报表范围
    母公司汇总报表范围为公司总部、上海代表处、北京代表处、运营中心、投资银行管理总
部、固定收益总部、金融产品条线、资金运营部、48 家分公司及 103 家证券营业部。
    所属证券营业部明细如下:
              序号                                     营业部名称
                1                                长春西安大路证券营业部
                2                              长春同志街第三证券营业部
                3                                长春百汇街证券营业部
                4                                长春建设街证券营业部
                5                                长春东风大街证券营业部
                6                                长春湖西路证券营业部
                7                                长春东朝阳路证券营业部
                8                                长春自由大路证券营业部
                9                                长春前进大街证券营业部
                10                               长春人民大街证券营业部
                11                               长春飞跃路证券营业部
                12                               长春东盛大街证券营业部
                13                               长春丹江街证券营业部
                14                               长春生态大街证券营业部
                15                               吉林光华路证券营业部
                16                               吉林遵义东路证券营业部
                17                               舒兰滨河大街证券营业部
                18                               四平新华大街证券营业部
                19                               四平紫气大路证券营业部
                20                               双辽辽河路证券营业部
                21                                 公主岭证券营业部
                22                               松原松江大街证券营业部
                23                               松原团结街证券营业部
                24                               白山通江路证券营业部
                25                               江源城墙街证券营业部
                26                               抚松小南街证券营业部
                27                               临江临江大街证券营业部
                28                               松江河松山街证券营业部
                29                               延吉光明街证券营业部
                30                                   敦化证券营业部

                                         42
31              珲春证券营业部
32          和龙文化路证券营业部
33        白城中兴东大路证券营业部
34          大安德胜路证券营业部
35          辽源人民大街证券营业部
36          通化新华大街证券营业部
37        梅河口银河大街证券营业部
38          集安文化路证券营业部
39          九台站前路证券营业部
40          农安利民路证券营业部
41          德惠德惠路证券营业部
42        北京三里河东路证券营业部
43          北京朝外大街证券营业部
44          石家庄民生路证券营业部
45          郑州城东路证券营业部
46          平顶山矿工路证券营业部
47          济南经十东路证券营业部
48          青岛山东路证券营业部
49            潍坊北宫东街营业部
50          威海统一路证券营业部
51          淄博中润大道证券营业部
52          济宁洸河路证券营业部
53          太原桃园北路证券营业部
54          大同永和路证券营业部
55          上海永嘉路证券营业部
56          上海吴淞路证券营业部
57          上海南奉公路证券营业部
58          上海局门路证券营业部
59          上海北艾路证券营业部
60          上海世纪大道证券营业部
61          上海迎春路证券营业部
62          上海武宁路证券营业部
63          上海浦东大道证券营业部
64          南京标营路证券营业部
65          南京中山北路证券营业部
66          常州花园街证券营业部
67          江阴滨江东路证券营业部
68          苏州苏雅路证券营业部
69          盐城建军东路证券营业部
70          南通世纪大道证券营业部
71          无锡清扬路证券营业部
72          合肥芜湖路证券营业部
73          六安紫竹林路证券营业部
74          杭州西湖大道证券营业部
75          杭州教工路证券营业部
76        绍兴金柯桥大道证券营业部
77          温州新城大道证券营业部
78          台州广场西路证券营业部
79          宁波江安路证券营业部
80          宁波鄞奉路证券营业部
81          南昌阳明路证券营业部
82          武汉香港路证券营业部
83          襄阳春园路证券营业部
84          武汉水果湖路证券营业部
85          重庆科园一路证券营业部
86          重庆沙南街证券营业部
87            重庆铜梁证券营业部
     43
                          88                                      福州五一中路证券营业部
                          89                                      晋江长兴路证券营业部
                          90                                      泉州丰泽街证券营业部
                          91                                      厦门莲前东路证券营业部
                          92                                      莆田东圳东路证券营业部
                          93                                      福清西环路证券营业部
                          94                                      深圳福华一路证券营业部
                          95                                      韶关新华南路证券营业部
                          96                                    广州南沙金沙路证券营业部
                          97                                      揭阳临江南路证券营业部
                          98                                      珠海石花西路证券营业部
                          99                                      南宁东葛路证券营业部
                         100                                      桂林穿山东路证券营业部
                         101                                    乌兰察布恩和路证券营业部
                         102                                    通辽霍林河大街证券营业部
                         103                                      昆明安康路证券营业部

              六、合并财务报表主要项目注释
              (以下金额单位若未特别注明均为人民币元;下文中“期初”均指 2019 年 1 月 1 日)
              (一)货币资金
              1.按类别列示
                         项目                                期末账面价值                  期初账面价值
         库存现金                                                         731.92                       471.42
         银行存款                                              16,268,197,091.92           11,514,456,108.54
         其中:客户存款                                        12,349,498,424.68             8,875,497,513.44
               公司存款                                         3,733,851,387.19             2,466,099,024.51
               风险准备金存款                                     184,847,280.05               172,859,570.59
         其他货币资金                                              39,745,486.34                55,338,042.22
                         合计                                  16,307,943,310.18           11,569,794,622.18
              2.按币种列示
                                      期末账面价值                                         期初账面价值
       项目
                       原币金额       折算率         人民币金额             原币金额       折算率        人民币金额
库存现金                                                      731.92                                              471.42
其中:人民币                                                  731.92                                              471.42
      港币                        -     0.8797                     -                       0.8762
      美元                        -     6.8747                     -                       6.8632
银行存款                                          16,268,197,091.92                                  11,514,456,108.54
其中:自有资金                                     3,733,851,387.19                                    2,466,099,024.51
其中:人民币                                       3,729,493,964.12                                    2,453,012,711.76
      港币                       -      0.8797                     -       15,777.30       0.8762              13,824.07
      美元              633,834.65      6.8747          4,357,423.07    1,905,471.40       6.8632          13,072,488.68
客户资金                                          11,070,722,165.88                                    7,476,876,916.98
其中:人民币                                      10,979,949,953.24                                    7,376,952,428.16
      港币           16,415,268.44      0.8797         14,440,511.55   13,390,502.61       0.8762          11,732,758.34
      美元           11,103,277.39      6.8747         76,331,701.09   12,849,943.24       6.8632          88,191,730.48
期货业务客户资金                                   1,278,776,258.80                                    1,398,620,596.46
其中:人民币                                       1,278,776,258.80                                    1,398,620,596.46
      港币                        -     0.8797                     -                   -   0.8797                      -
      美元                        -     6.8747                     -                   -   6.8747                      -
风险准备金存款                                       184,847,280.05                                      172,859,570.59
其中:人民币                                         184,847,280.05                                      172,859,570.59
      港币                        -     0.8797                     -                       0.8797
      美元                        -     6.8747                     -                       6.8747

                                                        44
其他货币资金                                           39,745,486.34                                    55,338,042.22
其中:人民币                                           39,745,486.34                                    55,338,042.22
      港币                         -    0.8797                     -               -      0.8797                    -
      美元                         -    6.8747                     -               -      6.8747                    -
        合计                                       16,307,943,310.18                                11,569,794,622.18
               (1)融资融券业务
                                        期末账面价值                                   期初账面价值
          项目
                             外币金额     折算率     人民币金额        外币金额        折算率       人民币金额
    自有信用资金                                         72,786.57                                      73,902.25
          人民币                                         72,786.57                                      73,902.25
          港币                            0.8797                                         0.8797
          美元                            6.8747                                         6.8747
    客户信用资金                                  1,163,718,308.38                               849,015,810.99
          人民币                                  1,163,718,308.38                               849,015,810.99
          港币                            0.8797                                         0.8797
          美元                            6.8747                                         6.8747
          合计                                    1,163,791,094.95                               849,089,713.24
               (2)银行存款期末余额中无短期拆入或临时存入的大额款项。
               (3)期末余额中使用受限制的货币资金:
               ①公司基本户中冻结 3,000.00 元,为办理 ETC 时的保证金金额。
               ②东方基金管理有限责任公司一般风险准备银行存款专户 184,847,280.05 元。
               ③东证融汇证券资产管理有限公司一般风险准备银行存款专户 3,300,000.00 元。
               ④渤海期货股份有限公司持有信用证保证金 27,000,000.00 元。
               (二)结算备付金
               1.按类别列示
                      项目                            期末余额                           期初余额
       客户备付金                                       1,141,322,034.14                     806,208,929.85
       公司备付金                                         580,496,968.46                     560,837,239.56
                      合计                              1,721,819,002.60                   1,367,046,169.41
               2.按币种列示
                                        期末余额                                        期初余额
         项目
                          外币金额      折算率      人民币金额         外币金额         折算率      人民币金额
   公司自有备付金
   其中:人民币                                      580,496,968.46                                 560,837,239.56
         港币                           0.8797                                           0.8797
         美元                           6.8747                                           6.8747
         小计                                        580,496,968.46                                 560,837,239.56
   公司信用备付金
   其中:人民币
         港币
         美元
         小计
   客户普通备付金
   其中:人民币                                      902,715,556.73                                 716,064,554.58
         港币            4,220,707.75   0.8797         3,712,956.61     7,333,314.40     0.8797       6,425,450.08
         美元            4,573,975.47   6.8747        31,444,709.16     2,907,327.25     6.8747      19,953,568.38
         小计                                        937,873,222.50                                 742,443,573.04
   客户信用备付金

                                                         45
 其中:人民币                                   203,448,811.64                                   63,765,356.81
       小计                                     203,448,811.64                                   63,765,356.81
       合计                                   1,721,819,002.60                                1,367,046,169.41
           期末结算备付金不存在因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风
       险的情形。
           (三)融出资金
           1.按类别列示
                    项目                     期末余额                           期初余额
        境内                                   8,561,291,940.94                     6,995,391,082.45
        其中:个人                             6,167,037,277.65                     5,276,318,537.44
              机构                             2,394,254,663.29                     1,719,072,545.01
        减:减值准备                              24,379,369.20                         21,515,265.80
        加:应计利息                             127,145,751.75                       111,414,266.58
        账面价值小计                           8,664,058,323.49                     7,085,290,083.23
        境外
        其中:个人
              机构
        减:减值准备
        加:应计利息
        账面价值小计
                    合计                       8,664,058,323.49                      7,085,290,083.23
           2.融资融券担保物
                    项目                      期末公允价值                      期初公允价值
        资金                                        1,450,295,479.10                  966,848,639.85
        债券
        股票                                      27,874,851,738.39                 19,994,977,277.21
        基金
                    合计                          29,325,147,217.49                 20,961,825,917.06
           (四)衍生金融工具
                                                                 期末金额
                                    套期工具                                  非套期工具
           类别
                                          公允价值                                         公允价值
                           名义金额                          名义金额
                                      资产      负债                               资产               负债
利率衍生工具
利率互换                                                 30,617,000,000.00                       26,197,817.84
减:可抵消的暂收暂付                                                                            -26,197,817.84
国债期货
减:可抵消的暂收暂付
债券远期
权益衍生工具
股指期货                                                     377,794,680.00                    16,352,480.00
减:可抵消的暂收暂付                                                                          -16,352,480.00
商品期货                                                     134,817,210.00      3,871,957.32              -
减:可抵消的暂收暂付                                                            -3,871,957.32
现货
减:可抵消的暂收暂付
股票期权                                                     106,569,266.40                           116,700.00
商品期权
           合计                                          31,236,181,156.40                            116,700.00



                                                    46
                                                                      期初金额
                                           套期工具                                  非套期工具
                 类别
                                                 公允价值                                      公允价值
                                  名义金额                           名义金额
                                               资产      负债                            资产           负债
       利率衍生工具
       利率互换                                                   24,707,000,000.00                    23,407,224.18
       减:可抵消的暂收暂付                                                                           -23,407,224.18
       国债期货                                                      369,343,800.00    2,529,250.00
       减:可抵消的暂收暂付                                                           -2,529,250.00
       债券远期
       权益衍生工具
       股指期货                                                      462,573,060.00    1,464,820.00
       减:可抵消的暂收暂付                                                           -1,464,820.00
       商品期货                                                      25,126,960.00          825.00        36,265.00
       减:可抵消的暂收暂付                                                                 -825.00       -36,265.00
       现货
       减:可抵消的暂收暂付
       股票期权                                                       72,304,003.14    1,806,295.00       329,275.00
       商品期权                                                       91,229,339.50                     1,038,619.79
                 合计                                             25,727,577,162.64    1,806,295.00     1,367,894.79
                 注:当日无负债结算制度下,公司 2019 年 6 月 30 日持有的利率互换合约、国债期货合约、股指期货合
            约、商品期货合约、现货合约以资产负债抵销后的净额列示。因此,衍生金融资产项下的利率互换、国债期
            货、股指期货、商品期货、现货投资与暂收暂付款抵销后无余额。

                 (五)存出保证金
                                            期末账面价值                                  期初账面价值
          项目
                             外币金额       折算率       人民币金额       外币金额        折算率           人民币金额
一、交易保证金                                        2,236,514,968.45                                    1,922,829,619.30
1.中国证券登记结算有限责
                                                        701,957,204.79                                      574,949,152.84
任公司上海分公司
      人民币                                            700,582,264.79                                      573,576,512.84
      港币                            -                              -
      美元                   200,000.00     6.8747        1,374,940.00    200,000.00          6.8632            1,372,640.00
2.中国证券登记结算有限责
                                                         23,244,270.57                                         26,723,140.29
任公司深圳分公司
      人民币                                             22,323,191.57                                         25,804,616.29
      港币                   500,000.00     0.8797          439,850.00    500,000.00          0.8762              438,100.00
      美元                    70,000.00     6.8747          481,229.00     70,000.00          6.8632              480,424.00
3.中国证券登记结算有限责
                                                            663,342.14                                            625,161.62
任公司北京分公司
      人民币                                                663,342.14                                            625,161.62
      港币                              -                            -
      美元                              -                            -
4.期货存出保证金                                      1,479,739,062.44                                    1,190,110,245.17
5.期权保证金                                             29,822,434.00                                      129,342,811.40
6.转融通保证金                                            1,088,654.51                                        1,079,107.98
二、信用保证金                                           90,436,710.69                                       67,505,360.45
三、履约保证金
四、其他存出保证金                                      126,746,349.91                                       11,571,465.14
          合计                                        2,453,698,029.05                                    2,001,906,444.89




                                                            47
                      (六)应收款项
                      1.按明细列示
                                   项目                                       期末余额                         期初余额
              应收清算款                                                          79,695,886.97                  200,526,876.86
              应收资产管理费                                                      23,074,222.35                      16,175,203.10
              应收手续费及佣金                                                   130,974,794.27                      173,249,443.17
              应收股转公司股票认购款
              “现金管家”垫付款                                                  14,910,000.00                      12,090,000.00
              应收债券本金(本金已兑付未到账)                                    12,000,000.00                       12,000,000.00
              应收融出资金客户款                                                                                         658,155.47
              应收股票质押违约客户利息款                                                                               7,451,294.17
              应收私募托管费                                                         756,484.09                          647,083.94
                              合计                                               261,411,387.68                      422,798,056.71
              减:坏账准备(按简化模型计提)                                      12,909,039.05                      22,516,850.24
              应收款项账面价值                                                   248,502,348.63                      400,281,206.47
                      2.按账龄分析
                                             期末余额                                                                期初余额
                        账面余额                                   坏账准备                       账面余额              坏账准备
  种类
                                                                               计提比例                                         计提比例
                     金额               比例(%)            金额                             金额     比例(%)    金额
                                                                                 (%)                                            (%)
1 年以内       221,511,716.20              84.74            2,094,636.98           0.95 373,194,531.85   88.27 10,494,601.03         2.81
1至2年             24,399,020.83            9.33            3,996,780.19          16.38   32,251,888.31         7.63      4,782,066.94        14.83
2至3年             12,591,648.94            4.82            4,548,161.77          36.12   14,268,090.80         3.37      4,883,450.14        34.23
3 年以上            2,909,001.71            1.11            2,269,460.11          78.02    3,083,545.75         0.73      2,356,732.13        76.43
  合计         261,411,387.68             100.00         12,909,039.05                    422,798,056.71      100.00    22,516,850.24
                      3.按评估方式列示
                                                 期末余额                                                        期初余额
                               账面余额                        坏账准备                           账面余额                         坏账准备
      种类
                                                                          计提比例                                                         计提比例
                            金额          比例(%)         金额                              金额            比例(%)         金额
                                                                            (%)                                                            (%)
单项计提减值准备     94,586,920.75          36.18      8,062,297.48              8.52     223,527,360.28        52.87      16,171,747.12       7.23
组合计提减值准备    166,824,466.93          63.82      4,846,741.57              2.91     199,270,696.43        47.13       6,345,103.12       3.18
      合计          261,411,387.68         100.00     12,909,039.05                       422,798,056.71       100.00      22,516,850.24
                      ①期末单项计提减值准备的应收账款
                                                                                                              计提比例
                       应收款项内容                                  账面余额              坏账准备                               款项性质
                                                                                                                (%)
   东方基金定增优选 1 号                                             5,687,948.39          5,687,948.39           100.00    手续费及佣金收入
   东方基金定增优选 7 号                                             5,062,534.19            960,750.78            18.98    手续费及佣金收入
   东方基金定增优选 6 号                                             3,184,386.81            457,433.92            14.36    手续费及佣金收入
   常德农商行                                                          504,109.59            504,109.59           100.00    手续费及佣金收入
   澧县农商行                                                          252,054.80            252,054.80           100.00    手续费及佣金收入
   东方汇智齐林电力高科技产业投资专项资产管理计划                      200,000.00            200,000.00           100.00    手续费及佣金收入
   应收清算款                                                       79,695,886.97                  0.00             0.00    应收清算款
                         合计                                       94,586,920.75          8,062,297.48
                      ②期末组合计提减值准备的应收账款
                                             期末余额                                                           期初余额
                             账面余额                          坏账准备                        账面余额                         坏账准备
     种类
                                         比例                              计提比例                          比例                       计提比例
                      金额                                  金额                             金额                           金额
                                         (%)                               (%)                           (%)                        (%)


                                                                         48
1 年以内     141,815,829.23          85.01    2,094,636.98            1.48 162,383,002.94       81.49     1,623,830.03       1.00

1至2年        19,168,995.06          11.49    1,584,176.06            8.26   27,680,871.17      13.89     2,768,087.12      10.00

2至3年         5,839,642.64           3.50    1,167,928.53         20.00      8,834,083.97        4.43    1,766,816.79      20.00
3 年以上                                                                          372,738.35      0.19      186,369.18      50.00
 合计        166,824,466.93                   4,846,741.57                   199,270,696.43    100.00     6,345,103.12
                (七)买入返售金融资产
                  1.按标的物类别列示
                            项目                                期末余额                               期初余额
           股票                                                     6,270,865,590.27                   6,283,797,894.53
           债券                                                       590,839,000.00                     670,155,547.95
           其中:国债                                                 171,239,000.00                     440,451,000.00
                 金融债                                                          0.00
                 公司债                                                          0.00                      229,704,547.95
                 中期票据                                             419,600,000.00
                            合计                                    6,861,704,590.27                     6,953,953,442.48
           加:应计利息                                                 29,789,008.73                       60,921,477.78
           减:减值准备                                               322,063,624.47                       211,000,460.56
                          账面价值                                  6,569,429,974.53                     6,803,874,459.70
                  2.按业务类别列示
                         项目                      期末余额                      期初余额                 备注
               约定购回式证券
               股票质押式回购                      6,270,865,590.27          6,283,797,894.53
               债券质押式回购                        440,839,000.00            229,704,547.95
               债券买断式回购                        150,000,000.00            440,451,000.00
                         合计                      6,861,704,590.27          6,953,953,442.48
               加:应计利息                           29,789,008.73             60,921,477.78
               减:减值准备                          322,063,624.47            211,000,460.56
                       账面合计                    6,569,429,974.53          6,803,874,459.70
                  3.按股票质押式回购融出资金剩余期限分类
                            项目                       期末账面余额                         期初账面余额
                 一个月内                                  2,346,908,406.57                     1,201,640,000.00
                 一个月至三个月内                            653,347,320.16                       844,891,800.00
                 三个月至一年内                            3,084,509,863.54                     3,728,947,514.69
                 一年以上                                    186,100,000.00                       508,318,579.84
                           合计                            6,270,865,590.27                     6,283,797,894.53
                  4.担保物金额
                              项目                             期末公允价值                          期初公允价值
           担保物                                                13,970,831,827.78                     12,876,884,099.20
           其中:可出售或可再次向外抵押的担保物
           其中:已出售或已再次向外抵押的担保物
                (八)交易性金融资产
                  1.按类别列示
                                                                      期末余额
                                       公允价值                                                       初始成本
                                     指定为以公                                                       指定为以公
 类别          分类为以公允价值计    允价值计量                              分类为以公允价值计       允价值计量
               量且其变动计入当期    且其变动计         公允价值合计         量且其变动计入当期       且其变动计      初始成本合计
                 损益的金融资产      入当期损益                                损益的金融资产         入当期损益
                                     的金融资产*                                                      的金融资产
 债券            22,825,851,854.82                     22,825,851,854.82         22,283,576,135.38                   22,283,576,135.38
                                                              49
  公募基金        2,795,163,073.49                     2,795,163,073.49          2,798,305,851.83                  2,798,305,851.83
  股票/股权       3,160,527,779.63                     3,160,527,779.63          3,644,834,573.70                  3,644,834,573.70
银行理财产品                     -                                    -                         -                                 -
券商理财产品        666,197,714.48                       666,197,714.48            848,127,216.19                    848,127,216.19
  信托计划        1,168,989,917.69                     1,168,989,917.69          1,148,400,000.00                  1,148,400,000.00
    其他          1,691,379,668.34                     1,691,379,668.34          1,779,162,519.38                  1,779,162,519.38
    合计         32,308,110,008.45             -      32,308,110,008.45         32,502,406,296.48             -   32,502,406,296.48


                                                                      期初余额
                                       公允价值                                                      初始成本
                                     指定为以公                                                      指定为以公
   类别         分类为以公允价值计   允价值计量                                分类为以公允价值计    允价值计量
                量且其变动计入当期   且其变动计         公允价值合计           量且其变动计入当期    且其变动计       初始成本合计
                   损益的金融资产    入当期损益                                  损益的金融资产      入当期损益
                                     的金融资产*                                                     的金融资产
    债券           22,802,075,981.36            -      22,802,075,981.36         22,176,696,429.96                 22,176,696,429.96
  公募基金         3,158,091,824.27             -      3,158,091,824.27          3,531,871,527.81                  3,531,871,527.81
  股票/股权        2,958,936,607.58             -      2,958,936,607.58          3,961,314,816.43                  3,961,314,816.43
银行理财产品           72,631,233.12            -         72,631,233.12             72,170,000.00                     72,170,000.00
券商理财产品       1,192,185,530.39             -      1,192,185,530.39          1,565,490,707.02                  1,565,490,707.02
  信托计划           977,820,526.96             -        977,820,526.96            945,000,000.00                    945,000,000.00
    其他             370,599,360.54             -        370,599,360.54            417,085,847.00                    417,085,847.00
    合计          31,532,341,064.22             -     31,532,341,064.22         32,669,629,328.22             -   32,669,629,328.22
                    2.存在限售期限及有承诺条件的交易性金融资产
                         项目                  限售条件或变现方面的其他重大限制                        期末余额
               交易性金融资产集合理财            公司为发起人,承诺不提前赎回                            559,227,064.92
                     融出证券                              证券已融出                                      62,280,621.51
                 交易性债券企业债                        质押式回购交易                               14,006,165,039.65
                 交易性债券企业债                        买断式回购交易                                                -
                         合计                                                                         14,627,672,726.08
                    3.融出证券
                                     项目                                    期末余额                 期初余额
           融出证券
           ——交易性金融资产                                                62,280,621.51                52,764,226.90
                                     合计                                    62,280,621.51                52,764,226.90
                    (九)其他权益工具投资
                    项目列示:
                                                                                  本期
                           项目
                                                    初始成本          本期末公允价值         本期确认的股利收入
                 非交易性权益工具投资           205,100,000.00            124,979,092.28


                                                                                  本期
                           项目
                                                    初始成本          本期初公允价值         本期确认的股利收入
                 非交易性权益工具投资           205,100,000.00            113,729,987.74
                    (十)长期股权投资
                    1.长期股权投资分类如下:
                              项目                             期末余额                        期初余额
                合营企业
                联营企业                                           676,332,550.90                    626,939,997.57

                                                                 50
其他股权投资              1,400,000.00     1,400,000.00
               小计     677,732,550.90   628,339,997.57
减:减值准备
长期股权投资账面价值    677,732,550.90   628,339,997.57




                       51
               2.合营企业、联营企业相关信息
                                                           本企业在被投资
                                           本企业
               被投资单位名称                              单位表决权比例      期末资产总额           期末负债总额           期末净资产总额         本期营业收入总额           本期净利润
                                         持股比例(%)
                                                                 (%)
         银华基金管理股份有限公司              18.90                 18.90    3,551,204,972.33       1,058,920,558.66        2,492,284,413.67           1,058,506,078.86      333,757,668.61
         襄阳东证和同探路者体育产
                                               69.70                 33.33      156,002,980.13              355,085.00           155,647,895.13           -1,370,355.02        -3,385,117.57
         业基金合伙企业(有限合伙)
                   合计                                                       3,707,207,952.46       1,059,275,643.66        2,647,932,308.80           1,057,135,723.84      330,372,551.04
               3.长期股权投资明细情况
                                                                                               其中:联营及合
                                                                                                                                  在被投资   在被投资 在被投资单位持股比
                                 核算                                                          营企业其他综                                                                  减值   本期计提   本期现金
         被投资单位                         投资成本           期初余额         增减变动                          期末余额        单位持股   单位表决 例与表决权比例不
                                 方法                                                          合收益变动中                                                                  准备   减值准备     红利
                                                                                                                                  比例(%)    权比例(%)    一致的说明
                                                                                                 享有的份额
1.对联营企业的投资
银华基金管理股份有限公司        权益法     42,000,000.00     510,195,889.97    53,517,525.82                    563,713,415.79      18.90       18.90                                              0.00
                                                                                                                                                         根据合伙协议约
                                                                                                                                                         定,我公司占投委
襄阳东证和同探路者体育产业基
                                权益法    127,800,000.00     116,744,107.60    -4,124,972.49                    112,619,135.11      69.70       33.33    会 1/3 席位,故表
金合伙企业(有限合伙)
                                                                                                                                                         决权比例与持股比
                                                                                                                                                         例不一致。
权益法小计                                169,800,000.00     626,939,997.57    49,392,553.33            0.00    676,332,550.90                                        0.00   0.00       0.00       0.00
2.其他长期股权投资
大连商品交易所会员资格投资      成本法        500,000.00         500,000.00                                         500,000.00
郑州商品交易所会员资格投资      成本法        400,000.00         400,000.00                                         400,000.00
上海期货交易所会员资格投资      成本法        500,000.00         500,000.00                                         500,000.00
成本法小计                                  1,400,000.00       1,400,000.00                                       1,400,000.00
            合计                          171,200,000.00     628,339,997.57    49,392,553.33            0.00    677,732,550.90                                       0.00    0.00       0.00       0.00

               4.向投资企业转移资金的能力未受到限制。
               5.公司期末无有限售条件的长期股权投资。
               6.联营企业的重要会计政策、会计估计与公司的会计政策、会计估计不存在重大差异。




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   (十一)投资性房地产
               项目                     房屋、建筑物      土地使用权   在建工程          合计
一、账面原值
     1.期初余额                         91,758,157.89                                91,758,157.89
     2.本期增加金额
    (1)外购
    (2)存货/固定资产/在建工程
转入
    (3)企业合并增加
    (4)其他                            1,473,164.20                                 1,473,164.20
     3.本期减少金额
    (1)处置
    (2)其他转出
     4.期末余额                         93,231,322.09                                93,231,322.09
二、累计折旧和累计摊销
     1.期初余额                         12,868,693.53                                12,868,693.53
     2.本期增加金额
    存货\固定资产\在建工程转入
    计提或摊销                             810,450.00                                    810,450.00
     3.本期减少金额
    (1)处置
    (2)其他转出
     4.期末余额                         13,679,143.53                                13,679,143.53
三、减值准备
     1.期初余额
     2.本期增加金额
    计提
     3.本期减少金额
    (1)处置
    (2)其他转出
     4.期末余额
四、账面价值
     1.期末账面价值                     79,552,178.56                                79,552,178.56
     2.期初账面价值                     78,889,464.36                                78,889,464.36
   1.截止 2019 年 6 月 30 日公司无作为抵押或担保的投资性房地产。
   2.2019 年 1-6 月投资性房地产计提折旧金额为 810,450.00 元。
   3.投资性房地产原值本期无减少数。
   4.截止 2019 年 6 月 30 日投资性房地产未发生减值。
   (十二)固定资产
   1.账面价值
            项目                              期末余额                           期初余额
固定资产原价                                    1,109,679,364.27                   1,108,566,982.32
减:累计折旧                                      465,849,543.44                     443,344,671.47
固定资产减值准备                                               -
固定资产账面价值合计                              643,829,820.83                     665,222,310.85
   2.固定资产增减变动表
                                             机器及电子
     项目              房屋及建筑物                                运输设备              合计
                                               通讯设备
一、账面原值
1.期初余额             699,401,971.41       386,373,305.21       22,791,705.70     1,108,566,982.32
2.本期增加金额
                                                 53
(1)购置                                    11,167,271.70         1,295,640.18      12,462,911.88
(2)在建工程转入
(3)企业合并增加
(4)其他                   166,582.80                                                   166,582.80
3.本期减少金额
处置或报废                                 10,173,697.64         1,343,415.09      11,517,112.73
其他减少
4.期末余额         699,568,554.21          387,366,879.27     22,743,930.79      1,109,679,364.27
二、累计折旧
1.年初余额         176,241,407.59          248,039,534.75     19,063,729.13        443,344,671.47
2.本期增加金额
计提                  8,454,710.73         23,102,814.33           568,020.59      32,125,545.65
本期增加
3.本期减少金额
处置或报废                                  9,170,855.58           449,818.10       9,620,673.68
其他减少
4.期末余额         184,696,118.32          261,971,493.50     19,181,931.62        465,849,543.44
三、减值准备
1.期初余额
2.本期增加金额
计提
3.本期减少金额
处置或报废
4.期末余额
四、账面价值
1.期末账面价值     514,872,435.89          125,395,385.77        3,561,999.17      643,829,820.83
2.期初账面价值     523,160,563.82          138,333,770.46        3,727,976.57      665,222,310.85
   (1)本期折旧额 32,125,545.65 元。
   (2)本期由在建工程转入固定资产原值为 0 元。
   3.本公司期末无通过融资租赁租入的固定资产。
   4.本公司固定资产无抵押、担保情况。
   5.本公司固定资产无减值情况。
   (十三)无形资产
   无形资产增减变动表
          项目                交易席位费         计算机软件         房屋使用权           合计
一、账面原值
    1.期初余额              39,425,700.93       369,181,861.39    12,000,000.00     420,607,562.32
    2.本期增加金额
      (1)购置                                  16,089,397.68                       16,089,397.68
      (2)内部研发
      (3)企业合并增加
    3.本期减少金额
      处置                                           94,339.62                           94,339.62
    4.期末余额              39,425,700.93       385,176,919.45    12,000,000.00     436,602,620.38
二、累计摊销
    1.期初余额              39,139,730.43       137,327,741.16     5,160,950.01     181,628,421.60
    2.本期增加金额
      计提                                       17,438,970.63                       17,438,970.63
    3.本期减少金额
      处置                                            7,075.17                            7,075.17
    4.期末余额              39,139,730.43       154,759,636.62     5,160,950.01     199,060,317.06
三、减值准备
                                                54
               1.期初余额
               2.本期增加金额
                 计提
               3.本期减少金额
                 处置
               4.期末余额
           四、账面价值
               1.期末账面价值           285,970.50       230,417,282.83   6,839,049.99    237,542,303.32
               2.期初账面价值           285,970.50       231,854,120.23   6,839,049.99    238,979,140.72
               (1)无形资产本期摊销额 17,438,970.63 元。
               (2)期末无形资产无用于抵押或担保之情形。
               (十四)商誉
              项目                    期初余额         本期增加    本期减少      期末余额         期末减值准备
    购置(东方基金)股权溢价         75,920,803.93                             75,920,803.93
              合计                   75,920,803.93                             75,920,803.93
               经测试,商誉本期未发生减值。
               (十五)递延所得税资产和递延所得税负债
               1.递延所得税资产和递延所得税负债
               (1)递延所得税资产
                                                    期末余额                               期初余额
                项目
                                      可抵扣暂时性差异      递延所得税资产     可抵扣暂时性差异  递延所得税资产
应收款项                                 196,424,172.24        49,106,043.07     191,761,888.84       47,940,472.21
交易性金融工具、衍生金融工具的估值     1,134,398,407.97       283,599,602.00   1,737,174,612.86      434,293,653.22
其他权益工具投资                          65,209,391.04        16,302,347.76      92,612,638.64       23,153,159.66
递延绩效工资                             311,293,126.64        77,823,281.65     301,938,396.78       75,484,599.20
应付未付利息                             126,650,202.76        31,662,550.69     126,650,202.77       31,662,550.69
融出资金                                  24,379,369.20         6,094,842.30      21,515,265.80        5,378,816.45
买入返售金融资产                         322,063,624.50        80,515,906.13     211,000,460.56       52,750,115.14
可弥补亏损                                85,054,695.76        22,060,848.41     102,814,968.26       25,368,166.47
其他投资减值准备                                   0.00                 0.00      31,949,229.72        7,987,307.42
应收利息坏账准备                                   0.00                 0.00      13,804,550.01        3,451,137.50
未开票费用                                 3,843,142.80           960,785.70       3,843,142.78          960,785.70
存货跌价准备                                       0.00                 0.00      29,397,028.44        7,349,257.11
                合计                   2,269,316,132.91       568,126,207.71   2,864,462,385.46      715,780,020.77
               (2)递延所得税负债
                                                   期末余额                                 期初余额
                项目
                                     应纳税暂时性差异    递延所得税负债        应纳税暂时性差异   递延所得税负债
交易性金融工具、衍生金融工具的估值     320,290,829.75       80,072,707.43        243,641,769.58      60,910,442.40
固定资产                                 64,029,398.76      16,007,349.69          65,456,669.77     16,364,167.44
应收利息                                319,842,340.28         79,960,585.07     319,842,340.27       79,960,585.07
                合计                    704,162,568.79        176,040,642.19     628,940,779.62      157,235,194.91
               2.本期无未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损等
               (十六)其他资产
               1.分项列示
                       项目                          期末余额                       期初余额
           1.其他应收款                                  620,616,333.12                 661,141,776.26

                                                         55
               2.预付账款                                          282,026,888.03                          130,820,793.98
               3.抵债资产                                            7,155,895.00                            7,155,895.00
               4.长期待摊费用                                       32,946,353.17                           40,745,305.84
               5.待摊费用                                            5,008,459.97                                    0.00
               6.预缴企业所得税                                     40,356,794.98                           17,899,615.06
               7.应收利息                                           55,641,806.46                                    0.00
               8.存货                                              744,671,029.03                          550,484,707.22
               9.待抵扣税金                                        150,694,089.35                          116,158,259.12
                           合计                                  1,939,117,649.11                        1,524,406,352.48
                  2.其他应收款
                  (1)按明细列示
                             项目                              期末余额                                期初余额
               其他应收款余额                                      791,959,501.74                          832,959,921.65
               减:坏账准备(按简化模型计提)                      171,343,168.62                          171,818,145.39
               其他应收款价值                                      620,616,333.12                          661,141,776.26
                  (2)其他应收款账龄分析
                                    期末余额                                                               期初余额
 种类              账面余额                       坏账准备                             账面余额                          坏账准备
                金额          比例(%)        金额         计提比例(%)            金额          比例(%)          金额       计提比例(%)
1 年以内   383,120,928.89         48.38   3,591,716.18              0.94     424,203,580.50             50.93     4,193,578.26         0.99
1至2年     188,129,119.20         23.75 63,260,677.83              33.63     186,008,473.05             22.33    63,040,174.29        33.89
2至3年      98,585,466.39         12.45 46,171,459.18              46.83      98,964,536.41             11.88    46,266,421.15        46.75
3 年以上   122,123,987.26         15.42 58,319,315.43              47.75     123,783,331.69             14.86    58,317,971.69        47.11
 合计      791,959,501.74        100.00 171,343,168.62                       832,959,921.65            100.00   171,818,145.39
                  (3)其他应收款按种类披露
                                                                                     期末余额
                        种类                                账面余额                                     坏账准备
                                                        金额            比例(%)               金额            计提比例(%)
           单项金额重大的其他应收款               759,012,198.86             95.84          170,639,816.54               22.48
           按组合计提坏账准备的其他应收款          32,947,302.88              4.16              703,352.08                2.13
           单项金额虽不重大但单项计提坏账
           准备的其他应收款
                         合计                     791,959,501.74            100.00          171,343,168.62


                                                                                 期初余额
                         种类                                 账面余额                          坏账准备
                                                          金额         比例(%)          金额        计提比例(%)
           单项金额重大的其他应收款                   819,772,292.82       98.41     171,137,262.98           20.88
           按组合计提坏账准备的其他应收款              13,187,628.83        1.59          680,882.41            5.16
           单项金额虽不重大但单项计提坏账准
           备的其他应收款
                          合计                        832,959,921.65        100.00          171,818,145.39
                  ①单项金额重大的其他应收款
               其他应收款内容                         期末余额             坏账准备             计提                款项性质
                                                                                                          私募债逾期本息;详见“十三、
  重庆市福星门业(集团)有限公司                 210,428,216.22         99,805,145.14           47.43%
                                                                                                          其他重要事项说明”
  西安通源石油科技股份有限公司                   165,549,967.00            1,655,499.67         1.00%     金融资产处置款
                                                                                                          私募债逾期本息;详见“十三、
  山东玖龙海洋产业股份有限公司                   159,304,755.42         38,436,337.23           24.13%
                                                                                                          其他重要事项说明”

                                                                   56
                                                                                                       公司之孙公司东方汇智资产管理
花王国际建设集团有限公司                         33,000,000.00             330,000.00        1.00%
                                                                                                       有限公司对外借款
                                                                                                       公司之孙公司东方汇智资产管理
宁夏华远优建商贸有限公司                         30,000,000.00             300,000.00        1.00%
                                                                                                       有限公司对外借款
“长沙事件”垫付款项                             24,370,517.00        24,370,517.00     100.00%        垫付投资者款项
                                                                                                       公司之孙公司东方汇智资产管理
北京朋威安宇商贸有限公司                         20,880,000.00             208,800.00        1.00%
                                                                                                       有限公司对外借款
未摊销宣传费                                     20,000,000.00             200,000.00        1.00%
                                                                                                       公司之孙公司东方汇智资产管理
上海泰和投资发展有限公司                         10,000,000.00             100,000.00        1.00%
                                                                                                       有限公司对外借款
                                                                                                       公司之孙公司东方汇智资产管理
上海慧弘实业集团有限公司                         20,000,000.00             200,000.00        1.00%
                                                                                                       有限公司对外借款
                                                                                                       公司之孙公司东方汇智资产管理
上海坤简投资合伙企业(有限合伙)                  9,000,000.00             90,000.00         1.00%
                                                                                                       有限公司对外借款
                                                                                                       公司之孙公司东方汇智资产管理
重庆川彬商贸有限公司                             10,000,000.00             100,000.00        1.00%
                                                                                                       有限公司对外借款
待确认私募基金                                   10,000,000.00            100,000.00      1.00%        集合信托产品赎回款
北京市里仁律师事务所                              5,510,000.00          2,755,000.00     50.00%        代垫律师费
                                                                                                       公司之孙公司东方汇智资产管理
北京泰和顺赢商贸有限公司                         15,000,000.00             150,000.00        1.00%
                                                                                                       有限公司对外借款
阿里云计算有限公司                                1,153,514.27            11,535.14       1.00%        云资源租赁款
华南国际经济贸易仲裁委员会                        1,943,292.00           681,262.98      35.06%        仲裁费
北方和平案                                        1,800,000.00           900,000.00      50.00%        诉讼
公司员工                                          1,500,000.00           150,000.00      10.00%        备用金
长春市医疗保险经办中心                            1,052,087.78            10,520.88       1.00%        医保费
上海证券交易所                                    2,029,205.10            20,292.05       1.00%        期权经手费
应收发票款                                        6,490,644.07            64,906.45       1.00%
                   合计                         759,012,198.86       170,639,816.54
                  ②单项金额不重大组合中,采用账龄分析法计提坏账准备的其他应收款
                                             期末余额                                     期初余额
                  账龄                 账面余额                                     账面余额
                                                             坏账准备                                           坏账准备
                                   金额        比例(%)                        金额        比例(%)
                 1 年以内       29,885,293.36      90.71     344,533.26      10,472,618.63           79.41      103,733.33
                 1至2年          2,034,064.09      6.17      164,956.63       1,341,643.64           10.18      134,164.36
                 2至3年           433,258.54       1.32        51,081.74       812,328.56            6.16       162,465.71
                 3 年以上         594,686.89       1.80      142,780.45        561,038.00            4.25       280,519.01
                   合计         32,947,302.88     100.00     703,352.08      13,187,628.83          100.00      680,882.41
                  (4)期末其他应收款中无持本公司 5%以上(含 5%)表决权股份的股东单位欠款。
                  (5)其他应收款中欠款金额前五名单位情况
                                                    与本公司                                                 占其他应收款
                            单位名称                                    期末余额             账龄
                                                      关系                                                   总额的比例(%)
               重庆市福星门业(集团)有限公司       非关联方        210,428,216.22      3 年以上                 26.57
               西安通源石油科技股份有限公司         非关联方        165,549,967.00      1 年以内                 20.90
               山东玖龙海洋产业股份有限公司         非关联方        159,304,755.42      2 年以内                 20.12
               花王国际建设集团有限公司             非关联方         33,000,000.00      1 年以内                  4.17
               宁夏华远优建商贸有限公司             非关联方         30,000,000.00      1 年以内                  3.79
                             合计                                   598,282,938.64                               75.54
                  (6)其他应收款中无应收关联方账款。
                  (7)本期无通过重组等其他方式收回的应收款项金额。
                  3.预付款项
                  (1)预付款项按账龄列示
                     账龄                         期末余额                                      期初余额
                                                               57
                                   账面余额           比例(%)              账面余额            比例(%)
                1 年以内           236,882,695.79            83.99%       80,210,876.51              61.31
                1至2年              42,020,789.11           14.90%         47,117,288.35              36.02
                2至3年               1,734,198.50            0.61%          2,607,879.62               1.99
                3 年以上             1,389,204.63            0.49%            884,749.50               0.68
                  合计             282,026,888.03          100.00%        130,820,793.98             100.00
               (2)预付款项金额前五名单位情况
                                                与本公司关
                     单位名称                                     期末余额              时间          未结算原因
                                                    系
               常州泗水化工有限公司               非关联方      95,611,250.00          2019 年        业务未完结
             长春荣丰房地产开发有限公司           非关联方      37,342,547.50          2017 年          未完工
               恒生电子股份有限公司               非关联方      11,378,872.53      2017 年/2018 年      未完工
               厦门建发轻工有限公司               非关联方      11,220,300.00          2018 年        外棉保证金
           宏源恒利(上海)实业有限公司           非关联方      10,739,500.00          2019 年        业务未完结
                       合计                                    166,292,470.03
               (3)期末预付款项中无持本公司 5%以上(含 5%)表决权股份的股东单位欠款。
               4.长期待摊费用
    项目           期初余额     本期增加     本期摊销          其他减少      期末余额         其他减少的原因
安装及装修费    40,745,305.84 3,433,662.09 6,308,289.26      4,924,325.50 32,946,353.17 处置安装及装修费
   合计         40,745,305.84 3,433,662.09 6,308,289.26    4,924,325.50      32,946,353.17
               5.抵债资产
                        项目                         期末余额                          期初余额
          抵债资产余额                                   22,254,396.18                     22,254,396.18
            减:抵债资产减值准备                         15,098,501.18                     15,098,501.18
          抵债资产净额                                    7,155,895.00                       7,155,895.00
               东北有限为沈阳东宇药业有限公司(简称东宇药业)在华夏银行沈阳中山广场支行贷款
          提供担保并已承担了保证责任,向华夏银行支付了担保款 4,500 万元,后东宇药业归还 315
          万元,尚欠付东北有限本金 4,185 万元。2003 年 9 月 25 日东北有限与东宇药业、沈阳东宇
          房地产开发公司(简称东宇房地产)签订协议书,东宇房地产为东宇药业欠付东北有限款项
          提供担保;2006 年 11 月 6 日,东北有限与东宇药业、东宇房地产签订抵债协议,以东宇房
          地产所开发的位于沈阳浑南新区房产 6,064.06 平方米抵偿东宇药业欠付款项。公司将上述
          款项从应收款项转入抵债资产,同时计提减值准备 8,497,670.00 元。
               2007 年 12 月 7 日,东北证券与沈阳东宇大厦有限公司及沈阳东宇环境工程有限公司签
          订《担保承诺书》,沈阳东宇大厦有限公司及沈阳东宇环境工程有限公司承诺,若沈阳东宇
          药业及沈阳东宇地产开发公司不偿还上述款项,沈阳东宇大厦有限公司及沈阳东宇环境工程
          有限公司对沈阳东宇药业所欠债务承担民事责任。
               公司申请执行沈阳东宇药业有限公司、沈阳东宇房产开发有限公司、沈阳东宇集团有限
          公司借款纠纷案于 2004 年立案,执行依据为(2003)吉省证字第 9223 号强制执行公证书,
          案号为(2004)朝执字第 1138 号,执行标的为本金 4,200 万元及利息,其中已执行现金 15
          万元。朝阳区法院裁定位于沈阳市浑南新区沈营路 29-2 号的三套门市房过户至公司名下,



                                                      58
            房产评估价值为 19,595,603.82 元。2013 年 12 月 30 日,三套门市房房产证已办理完成并
            转入固定资产。
                此外,根据(2003)吉林省证字第 9223 号强制执行公证书,东宇药业至今未执行相关
            义务,为保障公司利益,公司将其位于沈阳市和平区南大街 2 号的东宇大厦 11 层以及 14-18
            层申请续封。前述资产仍处于查封状态,其中东宇大厦 11 层公司为第一顺位查封,评估价
            值 7,155,895.00 元,公司于 2014 年度根据抵债资产账面价值与东宇大厦 11 层评估价值的
            差额计提减值准备 6,600,831.18 元。
                (十七)资产减值准备变动表
                                                                                     本期减少
             项目                 期初余额             本期增加                                                期末余额
                                                                              转回              转销
坏账准备                         204,656,871.70                           10,059,873.73         22,914.23    194,574,083.74
存货跌价准备                      29,397,028.44                           29,397,028.44
抵债资产减值准备                  15,098,501.18                                                               15,098,501.18
融出资金减值准备                  21,515,265.80       2,864,103.40                                            24,379,369.20
买入返售金融资产减值准备         211,000,460.56     122,705,302.25        11,642,138.34                      322,063,624.47
             合计                481,668,127.68     125,569,405.65        51,099,040.51         22,914.23    556,115,578.59
                (十八)金融工具及其他项目预期信用损失准备表
                                                                           期末余额
                                                                  整个存续期预期    整个存续期预期信
       金融工具类别
                                未来 12 个月预期信用损失          信用损失(未发生   用损失(已发生信              合计
                                                                    信用减值)           用减值)
拆出资金减值准备
融出资金减值准备                             19,974,567.59               1,084.44          4,403,717.17       24,379,369.20
存出保证金减值准备
应收款项坏账准备(简化模型)                            —          12,152,874.66            756,164.39       12,909,039.05
应收款项坏账准备(一般模型)
合同资产减值准备(简化模型)                            —
合同资产减值准备(一般模型)
买入返售金融资产减值准备                     25,756,012.50           1,042,816.30      295,264,795.67        322,063,624.47
债权投资减值准备
其他债权投资减值准备
其他应收款坏账准备                                                  19,051,198.09      162,613,846.60        181,665,044.69
            合计                             45,730,580.09          32,247,973.49      463,038,523.83        541,017,077.41


                                                                           期初余额
                                                                  整个存续期预期    整个存续期预期信
           金融工具类别
                                未来 12 个月预期信用损失          信用损失(未发生   用损失(已发生信            合计
                                                                    信用减值)           用减值)
 拆出资金减值准备
 融出资金减值准备                            15,810,252.05           1,260,634.49         4,444,379.26      21,515,265.80
 存出保证金减值准备
 应收款项坏账准备(简化模型)                          —           32,082,561.92           756,164.39      32,838,726.31
 应收款项坏账准备(一般模型)
 合同资产减值准备(简化模型)                          —
 合同资产减值准备(一般模型)
 买入返售金融资产减值准备                    25,849,494.23           5,013,481.15     180,137,485.18        211,000,460.56
 债权投资减值准备
 其他债权投资减值准备

                                                             59
其他应收款坏账准备                         9,204,298.79   162,613,846.60   171,818,145.39
            合计     41,659,746.28        47,560,976.35   347,951,875.43   437,172,598.06




                                     60
              (十九)应付短期融资款
                                                              债券
         债券名称                  面值          起息日期                  发行金额        票面利率        期初余额             本期增加           本期减少          期末余额
                                                              期限
      18 东北证券 CP006       2,000,000,000.00   2018-10-22     88 天   2,000,000,000.00          3.36%   2,000,000,000.00                      2,000,000,000.00                  -
      18 东北证券 CP007       1,000,000,000.00   2018-12-10     88 天   1,000,000,000.00          3.25%   1,000,000,000.00                      1,000,000,000.00                  -
      19 东北证券 CP001       1,500,000,000.00    2019-1-16     91 天   1,500,000,000.00          3.12%                      1,500,000,000.00   1,500,000,000.00                  -
      19 东北证券 CP002       1,500,000,000.00     2019-3-6     91 天   1,500,000,000.00          2.85%                      1,500,000,000.00   1,500,000,000.00                  -
      19 东北证券 CP003       1,500,000,000.00    2019-4-15     88 天   1,500,000,000.00          2.98%                      1,500,000,000.00                      1,500,000,000.00
      19 东北证券 CP004       1,500,000,000.00    2019-5-24     91 天   1,500,000,000.00          3.04%                      1,500,000,000.00                      1,500,000,000.00
           东证 1801          1,500,000,000.00    2018-8-13       1年   1,500,000,000.00          4.48%   1,500,000,000.00                                         1,500,000,000.00
    东北证券客户同享 3 期         1,000,000.00     2019-3-5     14 天       1,000,000.00          7.00%                          1,000,000.00      1,000,000.00                   -
  东北证券新客户专享 21 期        2,400,000.00   2018-12-19     21 天       2,400,000.00          6.00%       2,400,000.00                         2,400,000.00                   -
    东北证券新客专享 22 期        1,250,000.00   2018-12-26     21 天       1,250,000.00          6.00%       1,250,000.00                         1,250,000.00                   -
    东北证券新客专享 23 期        2,550,000.00     2019-1-9     21 天       2,550,000.00          6.00%                         2,550,000.00       2,550,000.00                   -
    东北证券新客专享 24 期        1,350,000.00    2019-1-16     14 天       1,350,000.00          6.00%                         1,350,000.00       1,350,000.00                   -
  东北证券新客户专享 25 期        1,500,000.00    2019-1-23     21 天       1,500,000.00          6.00%                         1,500,000.00       1,500,000.00                   -
东北证券新客户专享第 26 期        1,850,000.00    2019-1-30     21 天       1,850,000.00          6.00%                         1,850,000.00       1,850,000.00                   -
  东北证券新客户专享 27 期        1,450,000.00    2019-2-13     21 天       1,450,000.00          6.00%                         1,450,000.00       1,450,000.00                   -
  东北证券新客户专项 28 期        3,050,000.00    2019-2-20     21 天       3,050,000.00          6.00%                         3,050,000.00       3,050,000.00                   -
    东北证券客户同享 1 期           150,000.00    2019-2-19     14 天         150,000.00          7.00%                           150,000.00         150,000.00                   -
  东北证券新客户专享 29 期        3,600,000.00    2019-2-27     21 天       3,600,000.00          6.00%                         3,600,000.00       3,600,000.00                   -
    东北证券客户尊享 1 期         4,400,000.00    2019-2-13     28 天       4,400,000.00          4.80%                         4,400,000.00       4,400,000.00                   -
    东北证券客户尊享 2 期         7,950,000.00    2019-2-20     28 天       7,950,000.00          4.80%                         7,950,000.00       7,950,000.00                   -
  东北证券新客户专享 30 期        6,750,000.00     2019-3-6     21 天       6,750,000.00          6.00%                         6,750,000.00       6,750,000.00                   -
  东北证券新客户专享 31 期        6,750,000.00    2019-3-13     21 天       6,750,000.00          6.00%                         6,750,000.00       6,750,000.00                   -
  东北证券新客户专享 32 期        5,150,000.00    2019-3-20     21 天       5,150,000.00          6.00%                         5,150,000.00       5,150,000.00                   -
  东北证券新客户同享 4 期         1,000,000.00    2019-3-12     14 天       1,000,000.00          7.00%                         1,000,000.00       1,000,000.00                   -
    东北证券客户尊享 3 期        11,710,000.00    2019-2-27     28 天      11,710,000.00          4.80%                        11,710,000.00      11,710,000.00                   -
  东北证券新客户尊享 4 期        17,260,000.00     2019-3-6     28 天      17,260,000.00          4.80%                        17,260,000.00      17,260,000.00                   -
    东北证券客户尊享 5 期        30,170,000.00    2019-3-16     28 天      30,170,000.00          4.80%                        30,170,000.00      30,170,000.00                   -
  东北证券新客户尊享 6 期        22,090,000.00    2019-3-20     28 天      22,090,000.00          4.80%                        22,090,000.00      22,090,000.00                   -
    东北证券客户同享 5 期           750,000.00    2019-3-19     14 天         750,000.00          7.00%                           750,000.00         750,000.00                   -
    东北证券客户同享 2 期           300,000.00    2019-2-26     14 天         300,000.00          7.00%                           300,000.00         300,000.00                   -
东北证券收益凭证-融银 56 号     500,000,000.00    2019-3-19     45 天     500,000,000.00          3.88%                       500,000,000.00     500,000,000.00                   -
东北证券收益凭证-融银 57 号     300,000,000.00    2019-3-19     90 天     300,000,000.00          3.70%                       300,000,000.00     300,000,000.00                   -
东北证券收益凭证=融银 58 号     200,000,000.00    2019-3-19     90 天     200,000,000.00          3.75%                       200,000,000.00     200,000,000.00                   -
东北证券武宁客户尊享 1 号        10,000,000.00    2019-3-19     30 天      10,000,000.00          5.60%                        10,000,000.00      10,000,000.00                   -
  东北证券新客户专享 33 期        2,350,000.00    2019-3-27     21 天       2,350,000.00          6.00%                         2,350,000.00       2,350,000.00                   -
  东北证券新客户专享 34 期        2,400,000.00     2019-4-3     21 天       2,400,000.00          6.00%                         2,400,000.00       2,400,000.00                   -
  东北证券新客户专享 35 期        3,450,000.00    2019-4-10     19 天       3,450,000.00          6.00%                         3,450,000.00       3,450,000.00                   -
  东北证券新客户专享 36 期        2,800,000.00    2019-4-17     21 天       2,800,000.00          6.00%                         2,800,000.00       2,800,000.00                   -
    东北证券客户尊享 7 期         4,540,000.00    2019-3-27     28 天       4,540,000.00          4.80%                         4,540,000.00       4,540,000.00                   -

                                                                                           61
    东北证券客户尊享 8 期         4,610,000.00    2019-4-3   26 天       4,610,000.00        4.80%                          4,610,000.00       4,610,000.00                  -
    东北证券客户尊享 9 期         4,960,000.00   2019-4-10   28 天       4,960,000.00        4.80%                          4,960,000.00       4,960,000.00                  -
  东北证券新客户尊享 10 期        6,450,000.00   2019-4-17   28 天       6,450,000.00        4.80%                          6,450,000.00       6,450,000.00                  -
    东北证券客户同享 6 期           850,000.00   2019-3-26   14 天         850,000.00        7.00%                            850,000.00         850,000.00                  -
    东北证券客户同享 7 期           700,000.00    2019-4-2   14 天         700,000.00        7.00%                            700,000.00         700,000.00                  -
    东北证券客户同享 8 期           600,000.00    2019-4-9   14 天         600,000.00        7.00%                            600,000.00         600,000.00                  -
    东北证券客户同享 9 期           300,000.00   2019-4-16   13 天         300,000.00        7.00%                            300,000.00         300,000.00                  -
东北证券收益凭证-融发 17 号      10,000,000.00   2019-3-26   28 天      10,000,000.00        4.20%                         10,000,000.00      10,000,000.00                  -
  东北证券新客户专享 37 期        2,400,000.00   2019-4-24   21 天       2,400,000.00        6.00%                          2,400,000.00       2,400,000.00                  -
    东北证券客户专享 38 期       10,000,000.00    2019-5-8   21 天      10,000,000.00        6.00%                         10,000,000.00      10,000,000.00                  -
    东北证券客户尊享 11 期        4,780,000.00   2019-4-24   28 天       4,780,000.00        4.80%                          4,780,000.00       4,780,000.00                  -
    东北证券客户尊享 12 期       29,230,000.00    2019-5-8   28 天      29,230,000.00        4.80%                         29,230,000.00      29,230,000.00                  -
    东北证券客户同享 10 期          450,000.00   2019-4-23   14 天         450,000.00        7.00%                            450,000.00         450,000.00                  -
    东北证券客户同享 11 期          400,000.00   2019-4-30   14 天         400,000.00        7.00%                            400,000.00         400,000.00                  -
      东北证券富裕一号            1,400,000.00   2019-4-25   28 天       1,400,000.00        6.00%                          1,400,000.00       1,400,000.00                  -
东北证券收益凭证-融发 18 号      30,000,000.00    2019-5-8   90 天      30,000,000.00        4.20%                         30,000,000.00                         30,000,000.00
  东北证券新客户专享 39 期        5,450,000.00   2019-5-15   21 天       5,450,000.00        6.00%                          5,450,000.00       5,450,000.00                  -
  东北证券新客户专享 40 期        3,100,000.00   2019-5-22   21 天       3,100,000.00        6.00%                          3,100,000.00       3,100,000.00                  -
  东北证券新客户专享 41 期        2,700,000.00   2019-5-29   21 天       2,700,000.00        6.00%                          2,700,000.00       2,700,000.00                  -
  东北证券新客户专享 42 期        2,650,000.00    2019-6-5   21 天       2,650,000.00        6.00%                          2,650,000.00       2,650,000.00                  -
    东北证券客户尊享 13 期       10,600,000.00   2019-5-15   28 天      10,600,000.00        4.80%                         10,600,000.00      10,600,000.00                  -
    东北证券客户尊享 14 期        7,840,000.00   2019-5-22   28 天       7,840,000.00        4.80%                          7,840,000.00       7,840,000.00                  -
    东北证券客户尊享 15 期        6,750,000.00   2019-5-29   28 天       6,750,000.00        4.80%                          6,750,000.00       6,750,000.00                  -
    东北证券客户尊享 16 期        8,730,000.00    2019-6-5   28 天       8,730,000.00        4.80%                          8,730,000.00                          8,730,000.00
    东北证券客户同享 12 期       10,000,000.00    2019-5-7   14 天      10,000,000.00        7.00%                         10,000,000.00      10,000,000.00                  -
    东北证券客户同享 13 期        1,400,000.00   2019-5-14   14 天       1,400,000.00        7.00%                          1,400,000.00       1,400,000.00                  -
    东北证券客户同享 14 期          250,000.00   2019-5-21   14 天         250,000.00        7.00%                            250,000.00         250,000.00                  -
    东北证券客户同享 15 期          200,000.00   2019-5-28   14 天         200,000.00        7.00%                            200,000.00         200,000.00                  -
    东北证券客户同享 16 期          300,000.00    2019-6-4   14 天         300,000.00        7.00%                            300,000.00         300,000.00                  -
东北证券收益凭证-融发 19 号      10,000,000.00   2019-6-11   16 天      10,000,000.00        4.20%                         10,000,000.00      10,000,000.00                  -
  东北证券新客户专享 43 期        2,950,000.00   2019-6-12   21 天       2,950,000.00        6.00%                          2,950,000.00                          2,950,000.00
  东北证券新客户专享 44 期        2,250,000.00   2019-6-19   21 天       2,250,000.00        6.00%                          2,250,000.00                          2,250,000.00
  东北证券新客户专享 45 期        2,050,000.00   2019-6-26   21 天       2,050,000.00        6.00%                          2,050,000.00                          2,050,000.00
    东北证券客户尊享 17 期        4,650,000.00   2019-6-12   28 天       4,650,000.00        4.80%                          4,650,000.00                          4,650,000.00
    东北证券客户尊享 18 期        5,870,000.00   2019-6-19   28 天       5,870,000.00        4.80%                          5,870,000.00                          5,870,000.00
    东北证券客户尊享 19 期        2,940,000.00   2019-6-26   28 天       2,940,000.00        4.80%                          2,940,000.00                          2,940,000.00
    东北证券客户同享 17 期          150,000.00   2019-6-11   14 天         150,000.00        7.00%                            150,000.00         150,000.00                  -
    东北证券客户同享 18 期          250,000.00   2019-6-18   14 天         250,000.00        7.00%                            250,000.00                            250,000.00
    东北证券客户同享 19 期          100,000.00   2019-6-25   14 天         100,000.00        7.00%                            100,000.00                            100,000.00
            小计              4,503,650,000.00                       4,503,650,000.00                4,503,650,000.00   7,354,630,000.00   7,298,490,000.00   4,559,790,000.00
        加:应付利息                                                                                    40,995,898.88      63,405,126.91      30,694,104.05      73,706,921.74
            合计              4,503,650,000.00                       4,503,650,000.00                4,544,645,898.88   7,418,035,126.91   7,329,184,104.05   4,633,496,921.74



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              (二十)拆入资金
                        项目                             期末余额                          期初余额
           银行拆入资金                                      300,000,000.00
                   加:应计利息                                   120,833.38
                        合计                                 300,120,833.38
              (二十一)交易性金融负债

                                    期末账面余额                                           期初账面余额
              分类为以公允价                                              分类为以公允价     指定为以公允价
  类别                            指定为以公允价值计
              值计量且其变动                                              值计量且其变动     值计量且其变动
                                  量且其变动计入当期          合计                                              合计
              计入当期损益的                                              计入当期损益的     计入当期损益的
                                    损益的金融负债
                金融负债                                                    金融负债           金融负债
债券借贷      199,210,717.81                             199,210,717.81                                                -
  合计        199,210,717.81                       -     199,210,717.81                -                   -           -
              (二十二)卖出回购金融资产款
              1.按标的物类别列示
                          项目                         期末账面余额                  期初账面余额
           债券                                            14,744,800,000.00             14,514,217,616.44
           基金                                               908,745,400.00
                          小计                             15,653,545,400.00                14,514,217,616.44
           加:应付利息                                        12,704,680.63                    25,157,363.32
                          合计                             15,666,250,080.63                14,539,374,979.76
              2.按业务类别列示
                     项目                          期末账面余额                       期初账面余额
           买断式卖出回购                                                                   280,331,616.44
           质押式卖出回购                                  14,744,800,000.00            14,233,886,000.00
           质押式报价回购                                     908,745,400.00
                     小计                                  15,653,545,400.00                14,514,217,616.44
           加:应付利息                                        12,704,680.63                    25,157,363.32
                     合计                                  15,666,250,080.63                14,539,374,979.76
              3.卖出回购金融资产款的担保物信息
                           项目                        期末账面余额                  期初账面余额
            债券                                         16,543,770,746.60             16,232,394,513.17
            基金                                           1,208,247,668.88
                           合计                          17,752,018,415.48                 16,232,394,513.17
              (二十三)代理买卖证券款
                           项目                            期末余额                         期初余额
           普通经纪业务
           其中:个人                                         9,882,864,872.57              6,891,531,518.82
                 机构                                         1,706,746,075.18              1,177,787,143.68
                           小计                              11,589,610,947.75              8,069,318,662.50
           信用业务                                                          -
           其中:个人                                         1,450,295,479.10                966,848,639.85
                 机构                                                        -
                        小计                                  1,450,295,479.10                966,848,639.85
           加:应付利息                                             920,518.83
               应付期货保证金                                 1,583,932,840.00              1,520,486,514.74
                        合计                                 14,624,759,785.68             10,556,653,817.09




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         (二十四)代理承销证券款

                   项目                          期末余额                           期初余额
      代理承销股票款                                    24,000,000.00
                   合计                                 24,000,000.00
         (二十五)应付职工薪酬
         1.应付职工薪酬列示
               项目                  期初余额       本期增加              本期减少           期末余额
     短期薪酬                     678,958,930.70 649,357,902.25         598,117,360.49     730,199,472.46
     离职后福利设定提存计划            268,624.64 52,723,515.06          51,222,745.94       1,769,393.76
     辞退福利
     一年内到期的其他福利
               合计               679,227,555.34 702,081,417.31         649,340,106.43     731,968,866.22
         2.短期薪酬列示
              项目                    期初余额               本期增加           本期减少          期末余额
1.工资、奖金、津贴和补贴            629,761,284.00         580,858,399.97     533,387,089.08    677,232,594.89
2.职工福利费                             25,780.00           8,605,853.95       8,653,274.95        -21,641.00
3.社会保险费                            357,461.46          25,256,625.85      25,115,523.11        498,564.20
其中:医疗保险费                        329,063.11          22,749,444.55      22,629,443.67        449,063.99
      工伤保险费                          4,757.38             443,782.18         439,134.23          9,405.33
      生育保险费                         23,640.97           2,063,399.12       2,046,945.21         40,094.88
4.住房公积金                            482,723.55          24,215,472.76      24,189,342.36        508,853.95
5.工会经费和职工教育经费             48,327,881.69          10,342,627.19       6,765,716.43     51,904,792.45
6.短期带薪缺勤                                   -                       -                 -                 -
7.短期利润分享计划                               -                       -                 -                 -
8.其他短期薪酬                            3,800.00               78,922.53          6,414.56         76,307.97
              合计                  678,958,930.70         649,357,902.25     598,117,360.49    730,199,472.46
         3.设定提存计划列示
            项目                  期初余额             本期增加            本期减少            期末余额
  基本养老保险                      286,301.24       50,991,518.35       49,553,320.40           1,724,499.19
  失业保险费                        -17,676.60        1,731,996.71        1,669,425.54              44,894.57
  企业年金缴费
            合计                    268,624.64       52,723,515.06       51,222,745.94          1,769,393.76
         (二十六)应交税费
                       税费项目                             期末余额                     期初余额
      1.企业所得税                                           19,103,789.67                13,800,907.10
      2.增值税                                               17,342,798.47                48,319,913.26
      3.城建税                                                1,691,429.05                 2,827,796.92
      4.教育费附加                                            1,185,103.25                 1,985,124.78
      5.代扣代缴个人所得税                                   24,633,309.78                26,228,896.49
        其中:代扣代缴限售股个人所得税                       16,056,843.41                 6,220,405.42
      6.房产税                                                    4,173.32
      7.印花税                                                    5,628.14                   243,998.95
      8.其他                                                    487,284.90                   972,796.66
                        合计                                 64,453,516.58                94,379,434.16
         (二十七)应付款项
                           项目                              期末余额                    期初余额
      应付客户现金股利                                        5,768,468.10                 4,770,566.37
      应付在途清算款                                        361,509,810.85               491,237,440.34

                                                      64
                         应付投资者保护基金                                               25,073,121.26                     20,110,324.91
                         应付期货投资者保障基金                                               68,082.18                        109,966.84
                         应付尾随佣金款                                                   22,911,653.52                     15,389,061.50
                         应付期货质押保证金                                              293,607,152.00                    211,637,200.00
                         应付手续费及佣金                                                  9,766,399.58                      2,329,948.61
                                                合计                                     718,704,687.49                    745,584,508.57
                            (二十八)应付债券
                                    起息      债券                        票面
 债券名称            面值                                发行金额                          期初余额             本期增加             本期减少           期末余额
                                    日期      期限                        利率
   96 三号            77,600.00    1996 年        1          77,600.00   10.50%                 85,748.00                   -                   -           85,748.00
   96 四号             6,000.00    1996 年        1           6,000.00   10.50%                  6,630.00                   -                   -            6,630.00
   96 五号             2,300.00    1996 年        1           2,300.00   10.50%                  2,541.50                   -                   -            2,541.50
   96 六号             3,000.00    1996 年        3           3,000.00   10.50%                  3,315.00                   -                   -            3,315.00
   97 一号            15,000.00    1997 年        2          15,000.00   10.00%                 16,500.00                   -                   -           16,500.00
   97 三号            20,000.00    1997 年        2          20,000.00    8.69%                 25,214.00                   -                   -           25,214.00
   97 四号            37,000.00    1997 年        2          37,000.00    8.31%                 43,149.40                   -                   -           43,149.40
   98 二号            16,900.00    1998 年        2          16,900.00    8.31%                 19,708.78                   -                   -           19,708.78
   98 三号             4,000.00    1998 年        2           4,000.00    7.81%                  4,624.80                   -                   -            4,624.80
   98 四号            40,000.00    1998 年        2          40,000.00    7.81%                 46,248.00                   -                   -           46,248.00
2000 一号券          173,000.00    2000 年        1         173,000.00    5.54%                192,168.40                   -                   -          192,168.40
2000 二号券           21,000.00    2000 年        1          21,000.00    5.54%                 23,326.80                   -                   -           23,326.80
2001 年一号
                       10,000.00   2001 年       1           10,000.00    4.00%                10,800.00                    -                   -          10,800.00
     券
  15 东北债    1,798,980,000.00    2015 年       5    1,798,980,000.00    4.00%          1,808,094,832.00      43,175,520.00                    -    1,851,270,352.00
东北证券收
益凭证-融银      500,000,000.00    2017 年       2      500,000,000.00    4.80%            546,882,191.78       1,117,808.22       548,000,000.00                  -
    50 号
东北证券收
益凭证-融银      950,000,000.00    2017 年       2      950,000,000.00    5.10%          1,044,377,945.21                        1,046,900,000.00                  -
                                                                                                                2,522,054.79
    51 号
 18 东北 01    3,000,000,000.00    2018 年       3    3,000,000,000.00    6.10%          3,172,325,000.00      91,500,000.00       183,000,000.00    3,080,825,000.00
东北证券收
益凭证-融银      500,000,000.00    2018 年       2      500,000,000.00    5.38%            509,801,917.81      13,339,452.05                    -      523,141,369.86
    53 号
东北证券收
益凭证-融银      200,000,000.00    2018 年       2      200,000,000.00    5.50%            203,736,986.30       5,454,794.52                    -      209,191,780.82
    55 号
东北证券收
益凭证-融银      300,000,000.00    2018 年       2      300,000,000.00    5.40%            305,237,260.27       8,033,424.66                    -      313,270,684.93
    54 号
  18 东北债    2,500,000,000.00    2018 年       3    2,500,000,000.00    4.50%          2,515,290,396.66      57,470,278.70                    -    2,572,760,675.36
     合计                                             9,749,405,800.00                  10,106,226,504.71     222,613,332.94     1,777,900,000.00    8,550,939,837.65
                              (二十九)递延收益

                        项目                 期初余额            本期增加              本期减少             期末余额                形成原因

                    政府补助                  1,221,076.08          125806.39          934994.29             411,888.18            稳岗补贴

                        合计                  1,221,076.08       125,806.39            934,994.29            411,888.18

                              涉及政府补助的项目:
                                                              本期新增补助         本期计入其他                                                 与资产相关与
              负债项目                   期初余额                                                           其他变动            期末余额
                                                                  金额             收益的金额                                                     收益相关
            社保稳岗补贴款                   1,221,076.08       125,806.39           860,786.14         -74,208.15              411,888.18        与收益相关
                合计                         1,221,076.08        125,806.39              860,786.14     -74,208.15              411,888.18

                              (三十)其他负债
                              1.分类列示
                                       项目                                 期末余额                                   期初余额
                        其他应付款                                              207,305,994.86                             267,655,347.57

                                                                                  65
代理兑付证券款                                     664,000.40                        664,000.40
期货风险准备金*                                 40,688,237.85                     36,733,504.24
预收款                                         207,244,626.35                     46,082,738.09
次级债                                      10,160,085,000.10                  7,099,651,666.77
长期应付款                                      18,500,000.00                     18,500,000.00
待结转销项税                                             0.00                    -30,047,285.02
             合计                           10,634,487,859.56                  7,439,239,972.05
    期货风险准备金系根据中国证监会的要求,本公司子公司渤海期货股份有限公司按当期
手续费收入的 5%提取期货风险准备金。
    2.其他应付款
    (1)其他应付款明细如下:
             项目                         期末余额                           期初余额
 应付单位工程尾款                             119,340,139.26                     180,314,284.76
 代扣代缴员工保险                               -2,136,760.28                         49,373.26
 应付房租                                          374,141.13                      7,317,924.77
 应付个人报销款                                    926,432.47                      1,698,678.89
 应付咨询服务费款                                        0.00                      3,868,920.44
 应付经纪人劳务费                                6,365,222.38                      6,310,608.75
 场外外盘期货、期权结算款                       75,922,525.09                     66,291,518.98
 其他                                            6,514,294.81                      1,804,037.72
             合计                             207,305,994.86                     267,655,347.57
    (2)期末无欠持本公司 5%以上(含 5%)表决权股份的股东单位款项。
    3.次级债
           项目                  金额                         期限                利率(%)
 16 东北 C1                  2,000,000,000.00        2016.10.26-2019.10.26          3.58%
 17 东北 C1                  2,000,000,000.00         2017.4.12-2020.4.12           5.15%
 16 东北 C2                  3,000,000,000.00        2016.11.23-2021.11.23          3.90%
 19 东北 C1                  3,000,000,000.00        2019.5.14-2022.5.14            4.60%
 加:应付利息                  160,085,000.10
           合计             10,160,085,000.10
    4.长期应付款
             项目                          期末余额                      期初余额
落户奖励*                                         2,000,000.00                  2,000,000.00
金融发展专项资金**                               16,500,000.00                 16,500,000.00
             合计                                18,500,000.00                 18,500,000.00
    *落户奖励为深圳市财政委员会向公司发放的金融机构落户奖励,文件规定落户未满 10 年,奖励款全
额退还。
    **金融发展专项资金为深圳市财政委员会向公司发放的金融发展专项资金(资管规模追加奖励),根据
文件规定公司承诺自申请奖励金获批之日起,十年内不迁离深圳,若在承诺期间内迁离深圳,公司将退回

所获奖励额。




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     (三十一)股本
     1.按股份列示
                                                                         本次变动增减(+、一)
     项目             期初余额                                                                                                    期末余额
                                            发行新股            送股         公积金转股          其他        小计
股份总数              2,340,452,915.00                                                                                            2,340,452,915.00
     2.分类列示
                                      期初余额                                    本次变动增减(+,)                            期末余额
        股份类别
                                  金额           比例      发行新股        送股     公积金转股        其他    小计           金额            比例
一、有限售条件股份
1.国家持股
2.国有法人持股
3.其他内资持股
其中:境内非国有法人持股
      境内自然人持股
4.外资持股
其中:境外法人持股
      境外自然人持股
5.高管股份
二、无限售条件股份           2,340,452,915.00    100.00                                                                 2,340,452,915.00     100.00
1.人民币普通股               2,340,452,915.00    100.00                                                                 2,340,452,915.00     100.00
2.境内上市的外资股
3.境外上市的外资股
4.其他
5.高管股份
三、股份总数                 2,340,452,915.00     100.00                                                                2,340,452,915.00      100.00
     3.股东持股被质押股权情况
         股东名称                 冻结股数         股份性质                         质权人名称                   冻结日期         解冻日期
吉林亚泰(集团)股份有限公司          42,000,000   无限售流通股     江海证券有限公司                             2016-12-22   至办理解除质押手续日
吉林亚泰(集团)股份有限公司        100,000,000    无限售流通股     中国工商银行股份有限公司长春二道支行         2016-3-29    至办理解除质押手续日
吉林亚泰(集团)股份有限公司           9,000,000   无限售流通股     招商银行股份有限公司哈尔滨分行               2016-12-20   至办理解除质押手续日
吉林亚泰(集团)股份有限公司           9,000,000   无限售流通股     招商银行股份有限公司哈尔滨分行               2016-12-20   至办理解除质押手续日
吉林亚泰(集团)股份有限公司          32,600,000   无限售流通股     吉林公主岭农村商业银行股份有限公司           2017-08-07   至办理解除质押手续日
吉林亚泰(集团)股份有限公司          33,373,954   无限售流通股     吉林公主岭农村商业银行股份有限公司           2017-09-20   至办理解除质押手续日

                                                                           67
吉林亚泰(集团)股份有限公司      42,000,000   无限售流通股    江海证券有限公司                                   2018-03-30   至办理解除质押手续日
吉林亚泰(集团)股份有限公司      90,000,000   无限售流通股    招商银行股份有限公司长春分行                       2018-06-19   至办理解除质押手续日
吉林亚泰(集团)股份有限公司      12,590,000   无限售流通股    上海浦东发展银行股份有限公司长春分行               2019-02-12   至办理解除质押手续日
吉林亚泰(集团)股份有限公司      24,600,000   无限售流通股    上海浦东发展银行股份有限公司长春分行               2019-02-12   至办理解除质押手续日
吉林亚泰(集团)股份有限公司     318,000,000   无限售流通股    中国建设银行股份有限公司长春二道支行               2019-04-23   至办理解除质押手续日
                                                             西藏东方财富证券股份有限公司、国海证券股份有限公
其他自然人                         94,100    无限售流通股                                                            -       至办理解除质押手续日
                                                             司、平安证券股份有限公司等
             合计              713,258,054
    4.股东持股被司法冻结情况
                    股东名称             冻结股数             股份性质              质权人名称              冻结日期          解冻日期
       其他自然人                             1,560         无限售流通股      济南市槐荫区人民法院         2017-09-07        2020-09-06
       其他自然人                               700         无限售流通股      揭西县人民法院               2017-09-27        2020-09-26
       其他自然人                             2,000         无限售流通股      张家港市人民法院             2018-03-26        2021-03-26
       其他自然人                               100         无限售流通股      广州市天河区人民法院         2018-10-16        2021-10-16
       其他自然人                            21,000         无限售流通股      张家港市人民法院             2018-11-01        2021-11-01
       其他自然人                               600         无限售流通股      武汉市硚口区人民法院         2018-12-03        2021-11-30
       其他自然人                            10,000         无限售流通股      莆田市秀屿区人民法院         2019-01-23        2022-01-22
       其他自然人                             1,500         无限售流通股      乐昌市人民法院               2019-04-24        2022-04-23
       其他自然人                             1,000         无限售流通股      镇江市丹徒区人民法院         2019-04-24        2022-04-23
       其他自然人                               300         无限售流通股      沈阳市铁西区人民法院         2019-06-10        2022-06-09
                     合计                    38,760




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          (三十二)资本公积
             项目              期初余额           本期增加        本期减少            期末余额
       股本溢价             5,746,193,588.76                                       5,746,193,588.76
       其他资本公积             3,593,975.13                                           3,593,975.13
             合计           5,749,787,563.89                                       5,749,787,563.89
          (三十三)盈余公积
              项目                期初余额          本期增加    本期减少           期末余额
        法定盈余公积             864,069,371.64                                    864,069,371.64
              合计               864,069,371.64                                    864,069,371.64
          (三十四)一般风险准备
                   项目                           期末余额                       期初余额
       一般风险准备                                 1,015,155,480.09               1,010,142,828.52
       交易风险准备                                   895,120,621.31                 890,107,969.75
                   合计                             1,910,276,101.40               1,900,250,798.27
          依据《证券法》和财政部《关于印发<金融企业财务规则实施指南>的通知》财金[2007]23
     号)的规定,公司年末按照税后利润的 10%提取一般风险准备金及交易风险准备金。
          一般风险准备还包括公司下属子公司东方基金管理有限责任公司、渤海期货股份有限公
     司、东证融汇证券资产管理有限公司根据所属行业或所属地区适用法律法规要求提取的一般
     风险准备。
          (三十五)未分配利润

                                   项目                                          本期
       调整前上期末未分配利润                                                     4,903,187,783.27
       调整期初未分配利润合计数(调增+,调减—)                                   -840,627,501.45
       调整后期初未分配利润                                                       4,062,560,281.82
       加:本期归属于母公司所有者的净利润                                           589,740,750.22
       减:提取法定盈余公积
           提取任意盈余公积
           提取一般风险准备                                                             5,012,651.57
           提取交易风险准备                                                             5,012,651.56
           应付普通股股利                                                           234,045,291.50
           转作股本的普通股股利
       其他
       期末未分配利润                                                             4,408,230,437.41
          (三十六)利息净收入
                       项目                                     本期                       上年同期
利息收入                                                        655,476,966.60               731,853,299.46
其中:货币资金及结算备付金利息收入                              186,075,966.67               212,426,746.80
      拆出资金利息收入
      融出资金利息收入                                          289,643,365.72               322,195,714.33
      买入返售金融资产利息收入                                  176,819,483.61               195,682,352.51
        其中:约定购回利息收入                                               -
              股权质押回购利息收入                              167,367,628.44               195,443,449.07
      股权投资利息收入                                                       -
      其他债权投资利息收入                                                   -
      其他按实际利率法计算的金融资产产生的利息收入                           -
      其他利息收入                                                2,938,150.60                 1,548,485.82
利息支出                                                        734,457,509.16               700,640,490.13

                                                     69
其中:短期借款利息支出                                                       -
      应付短期融资款利息支出                                     81,231,601.64              90,077,398.90
      拆入资金利息支出                                           31,308,416.74              38,387,119.37
        其中:转融通利息支出                                                 -              17,219,583.33
      卖出回购金融资产款利息支出                                172,394,353.90            143,242,544.76
        其中:报价回购利息支出                                               -
      代理买卖证券款利息支出                                     23,243,079.64              21,913,982.22
      长借款利息支出                                                         -
      应付债券利息支出                                          394,386,281.96            400,990,098.15
        其中:次级债券利息支出                                  163,498,483.33            161,107,772.22
      其他按实际利率法计算的金融负债产生的利息支出                           -
      其他利息支出                                               31,893,775.28               6,029,346.73
利息净收入                                                      -78,980,542.56              31,212,809.33
          注:利息净收入较上年同期减少 353.04%,主要原因是公司利息收入减少、利息支出增加所致。

          (三十七)手续费及佣金净收入
          1.按业务类别列示
                              项目                                 本期              上年同期
       证券经纪业务净收入                                       372,048,722.23     310,651,698.12
       —证券经纪业务收入                                       495,508,341.60     404,231,453.83
           —代理买卖证券业务                                   422,880,519.82     317,757,017.52
             交易单元席位租赁                                    64,749,006.60      80,607,986.52
             代销金融产品业务                                     7,878,815.18       5,866,449.79
       —证券经纪业务支出                                       123,459,619.37      93,579,755.71
           —代理买卖证券业务                                   123,459,619.37      93,579,755.71
             交易单元席位租赁                                                -
             代销金融产品业务                                                -
       期货经纪业务净收入                                        54,794,514.85      51,493,750.73
       —期货经纪业务收入                                        54,794,514.85      51,493,750.73
       —期货经纪业务支出                                                    -
       投资银行业务净收入                                       179,260,795.35      90,371,496.39
       —投资银行业务收入                                       179,260,795.35      90,371,496.39
           —证券承销业务                                       110,079,143.35      54,622,641.49
             证券保荐业务                                         7,960,377.35       4,617,924.54
             财务顾问业务                                        61,221,274.65      31,130,930.36
       —投资银行业务支出                                                    -                  -
           —证券承销业务                                                    -
             证券保荐业务                                                    -
             财务顾问业务                                                    -
       资产管理业务净收入                                        57,692,908.61      79,523,333.13
       —资产管理业务收入                                        57,692,908.61      79,523,333.13
       —资产管理业务支出
       基金管理业务                                             107,868,987.12     115,424,828.40
       —基金管理业务收入                                       107,868,987.12     115,424,828.40
       —基金管理业务支出
       投资咨询业务                                              38,797,792.39      13,187,307.94
       —投资咨询业务收入                                        38,797,792.39      13,187,307.94
       —投资咨询业务支出                                                    -
       其他手续费及佣金净收入                                       754,854.35                  -
       —其他手续费及佣金收入                                       754,854.35
       —其他手续费及佣金支出                                                -
       合计                                                     811,218,574.90     660,652,414.71
       其中:手续费及佣金收入合计                               934,678,194.27     754,232,170.42
             手续费及佣金支出合计                               123,459,619.37      93,579,755.71
       财务顾问业务净收入:                                      61,221,274.65      31,130,930.36
       并购重组财务顾问业务净收入——境内上市公司                 1,084,896.23      10,000,000.00
                                                    70
  并购重组财务顾问业务净收入——其他                                    0.00                 0.00
  其他财务顾问业务净收入                                       60,136,378.42        21,130,930.36
     (1)代理销售金融产品销售情况列示如下:
                                      本期                                 上年同期
 代理金融产品业务
                          销售总金额         销售总收入          销售总金额         销售总收入
基金                   10,956,204,569.55     6,903,050.73      8,374,807,763.08     5,412,881.23
银行理财产品                        0.00             0.00        522,710,700.00             0.00
其他                      253,512,000.00       975,764.45        244,978,500.00       453,568.56
      合计             11,209,716,569.55     7,878,815.18      9,142,496,963.08     5,866,449.79
     (2)资产管理业务开展情况及收入列示如下:
            项目                集合资产管理业务     单一(定向)资产管理业务      专项资产管理业务
期末产品数量                                    43                         186                     2
期末客户数量                                59,335                         122                   16
其中:个人客户                              59,259                           3                     0
      机构客户                                  76                         119                   16
年初受托资金                    11,471,877,310.02            36,559,811,460.27     1,284,256,000.00
其中:自有资金投入                  754,036,103.53                        0.00                 0.00
      个人客户                  10,205,727,369.54                50,000,000.00                 0.00
      机构客户                      512,113,836.95           36,509,811,460.27     1,284,256,000.00
期末受托资金                    12,188,787,634.18            31,825,866,510.53       994,500,000.00
其中:自有资金投入                  734,760,498.70                        0.00                 0.00
      个人客户                  10,728,357,769.03                50,000,000.00                 0.00
      机构客户                      725,669,366.45           31,775,866,510.50       994,500,000.00
期末主要受托资产初始成本        13,440,613,256.21            16,799,390,235.33       994,500,000.00
其中:股票                           96,282,301.64              776,712,921.35
      国债                          110,997,381.73                        0.00
      其他债券                  12,851,186,882.34             6,440,254,285.80
      基金                           57,653,672.37                        0.00
当期资产管理业务净收入               45,562,327.41               11,371,142.33            759,438.87
     2.证券经纪业务净收入按行政区域列示
                                         本期                                上年同期
          地区
                           营业部数量    手续费及佣金净收入    营业部数量      手续费及佣金净收入
          吉林省                   41         171,864,814.54           41          131,594,289.76
          北京市                     2         12,017,429.00             2           10,128,477.23
          山西省                     2          2,286,715.98             2            1,578,981.92
          湖北省                     3          5,127,715.40             3            3,664,868.52
          重庆市                     3         10,880,954.42             3            7,892,601.76
          江苏省                     8         18,018,665.91             7           11,571,385.52
          上海市                     9         35,829,724.58             8           28,965,487.97
          浙江省                     7          6,642,341.03             4            3,635,301.77
          福建省                     6          5,393,299.69             4            3,763,349.03
          广东省                     5          2,324,886.81             5            2,345,450.10
          山东省                     6          3,729,638.45             6            2,226,885.52
      广西壮族自治区                 2          1,120,382.89             2              802,514.37
          湖南省                                                         1              523,949.28
          河南省                    2          1,702,365.76              2            1,155,270.94
          河北省                    1          1,894,379.09              1            1,030,778.97
          江西省                    1          1,446,155.54              1              992,271.84
          安徽省                    2          1,759,891.16              2              948,686.13
          四川省                                                         1              531,204.11
        内蒙古自治区                2            628,593.20              2              334,061.61
          云南省                    1             94,058.55              1               31,108.22
            小计                  103        282,762,012.00            98          213,716,924.57
    公司本部及分公司                          89,286,710.23                          96,934,773.55

                                                71
             合计                  103         372,048,722.23                 98        310,651,698.12
        (三十八)投资收益
        1.投资收益明细情况
                         项目                                          本期                   上年同期
成本法核算的长期股权投资收益
权益法核算的长期股权投资收益                                            51,732,553.33          51,142,042.39
处置长期股权投资产生的投资收益                                                      -
金融工具投资收益                                                       290,279,220.68         403,947,610.44
其中:持有期间取得的收益                                               581,244,739.95         316,949,689.00
        交易性金融工具                                                 581,244,739.95
        以公允价值计量且其变动计入当期损益的金融资产                                          123,031,919.43
        其他权益工具投资                                                           -
        衍生金融工具                                                               -
        可供出售金融资产                                                                      193,917,769.57
      处置金融工具取得的收益                                       -290,965,519.27             86,997,921.44
        交易性金融工具                                             -217,121,108.00
        以公允价值计量且其变动计入当期损益的金融资产                                           52,676,014.03
        其他债权投资                                                                -
        债权投资                                                                    -
        衍生金融工具                                                   -73,844,411.27          55,648,843.64
        可供出售金融资产                                                                      -21,326,936.23
其他*                                                                  120,211,906.70
                         合计                                          462,223,680.71         455,089,652.83
        *其他为期货子公司商品期货交易取得的投资收益

        2.交易性金融工具投资收益明细表
                       交易性金融工具                                       本期                上年同期
分类为以公允价值计量且其变动             持有期间收益                    581,244,739.95       123,031,919.43
  计入当期损益的金融资产                 处置期间收益                   -211,222,604.19        52,676,014.03
指定为以公允价值计量且其变动             持有期间收益
  计入当期损益的金融资产                 处置期间收益
分类为以公允价值计量且其变动             持有期间收益
  计入当期损益的金融负债                 处置期间收益                     -5,898,503.81
指定为以公允价值计量且其变动             持有期间收益
  计入当期损益的金融负债                 处置期间收益
        3.投资收益汇回无重大限制。
        (三十九)其他收益
          产生其他收益的来源                    本期                               上年同期
     拆迁补偿                                                                            9,922,874.85
     稳岗补贴                                             860,786.14                       261,728.13
     限售股减持奖励                                       987,677.36
     三代手续费收入                                       151,966.91                       6,509,355.96
     地方财政奖励                                         200,000.00
     其他                                                  28,849.95
                 合计                                   2,229,280.36                      16,693,958.94
        (四十)公允价值变动收益
               产生公允价值变动收益的来源                       本期                    上年同期
     以公允价值计量且其变动计入当期损益的金融资产                                       29,485,960.31
     交易性金融资产                                           810,548,010.61
     其中:指定为以公允价值计量且其变动计入当期损
                                                                              -
     益的金融资产
     交易性金融负债                                              -464,817.04
                                                  72
 其中:指定为以公允价值计量且其变动计入当期损
                                                                   -
 益的金融负债
 衍生金融工具                                        -17,650,993.75          65,841,655.32
 商品期货交易                                        -23,784,409.81
                     合计                            768,647,790.01          95,327,615.63
   注:公允价值变动收益较上年同期增加 706.32%,主要由于本期交易性金融资产规模增加和市值上涨
所致。

    (四十一)其他业务收入
               项目                        本期                         上年同期
 租金收入                                       2,671,815.64                  2,895,975.30
 其他收入                                       3,182,950.78                  1,012,916.12
 现货买卖                                   1,908,614,440.82                810,117,054.66
              合计                          1,914,469,207.24                814,025,946.08
    注:其他业务收入较上年增长 135.19%,主要由于公司之孙公司渤海融幸(上海)商贸有限公司开展
期货现货买卖业务规模增加所致。

    (四十二)资产处置收益
     资产处置收益的来源                    本期                           上年同期
 固定资产处置收益                                    24,378.74                -8,784,394.75
             合计                                    24,378.74                -8,784,394.75
    (四十三)税金及附加
             项目                     本期                   上年同期              计缴标准
 城市维护建设税                       6,033,997.48             4,621,183.96          5%、7%
 教育费附加及地方教育费附加           4,280,177.19             3,204,246.99       3%、2%、1%
 其他                                 4,352,768.54             3,712,168.19
             合计                    14,666,943.21           11,537,599.14
    (四十四)业务及管理费

               项目                        本期                          上年同期
  职工工资                                  580,858,399.97                      398,155,028.97
  租赁费                                     47,210,798.48                      40,470,704.77
  折旧费                                     32,125,545.65                      31,974,179.90
  无形资产摊销                               17,438,970.63                      15,081,602.40
  长期待摊费用摊销                            6,308,289.26                       5,984,416.34
  差旅费                                     14,564,246.81                      17,660,182.92
  业务招待费                                 26,182,125.44                      27,532,622.37
  投资者保护基金                             23,631,704.68                      12,868,862.51
  劳动保险费                                 76,248,144.20                      77,249,260.53
  咨询费                                     39,778,009.42                      48,570,191.79
  业务宣传费                                 27,250,577.26                      28,170,657.92
  住房公积金                                 24,215,472.76                      24,296,035.40
  尾随佣金支出                               18,568,880.61                      15,766,215.08
  其他                                      164,386,977.97                      145,288,577.61
               合计                       1,098,768,143.14                      889,068,538.51
    (四十五)资产减值损失
                        项目                                         上年同期
  坏账损失                                                                       4,143,151.58
  存货跌价损失                                                                  43,088,124.79
  可供出售金融资产减值损失                                                      14,432,471.63
  融出资金减值损失                                                                -498,398.21

                                            73
  股票质押回购融出资金减值损失                                                 -10,225,407.78
                        合计                                                    50,939,942.01
    (四十六)信用减值损失
                          项目                                          本期
  融出资金                                                                       2,864,103.40
  买入返售金融资产                                                               2,671,378.93
  股票质押回购融出资金                                                         108,391,784.98
  应收款项和其他应收款                                                         -10,059,873.73
                          合计                                                 103,867,393.58
    (四十七)其他资产减值损失
                          项目                                          本期
  存货跌价准备                                                                 -29,397,028.44
                          合计                                                 -29,397,028.44
    (四十八)其他业务成本
             项目                          本期                        上年同期
 投资性房地产折旧额                              810,450.00                    480,455.51
 现货买卖                                  1,922,600,578.35                809,286,303.90
 其他                                            596,146.33                    278,488.57
             合计                          1,924,007,174.68                810,045,247.98
   注:其他业务成本较上年增加 137.52%,主要由于公司之孙公司渤海融幸(上海)商贸有限公司开展
现货交易规模增加所致。

    (四十九)营业外收入
    1.按类别列示
             项目                   本期              上年同期     计入当期非经常性损益的金额
   非流动资产处置利得合计            80,632.53          214,564.45                  80,632.53
 其中:处置固定资产利得              80,632.53          214,564.45                  80,632.53
       处置无形资产利得                      -                                              -
 政府补助                        14,240,589.81      15,552,128.73              14,240,589.81
 违约金                                      -                                              -
 印花税返还                                  -                                              -
 减免税款                             1,383.14                                       1,383.14
 其他                             1,240,061.83          370,393.80               1,240,061.83
             合计                15,562,667.31      16,137,086.98              15,562,667.31
    注:营业外收入较上年减少 31.28%,主要由于三代手续费收入减少所致。

    2.政府补助明细
           项目                              政府补助文件                        本期
 住房补贴专项资金         深府规〔2017〕2 号                                    226,789.81
 开发扶持资金             浦东新区扶持资金                                   14,013,800.00
           合计