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国海证券(000750)公告正文

国海证券:2018年年度审计报告

公告日期 2019-03-23
股票简称:国海证券 股票代码:000750
国海证券股份有限公司

财务报表和审计报告
2018 年 12 月 31 日止年度
国海证券股份有限公司
财务报表和审计报告
2018 年 12 月 31 日止年度




内容                          页码



审计报告                      1-5


合并及母公司资产负债表        6-7


合并及母公司利润表              8


合并及母公司现金流量表          9


合并及母公司股东权益变动表   10 - 11


财务报表附注                 12 - 108
                                      审计报告
                                                          德师报(审)字(19)第 P01532 号
                                                                      (第 1 页,共 5 页)

国海证券股份有限公司全体股东:

   一、 审计意见

     我们审计了国海证券股份有限公司(以下简称“国海证券”)的财务报表,包括 2018 年 12 月
31 日的合并及母公司资产负债表,2018 年度的合并及母公司利润表、合并及母公司现金流量
表、合并及母公司股东权益变动表以及相关财务报表附注。

    我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了国
海证券 2018 年 12 月 31 日的合并及母公司财务状况以及 2018 年度的合并及母公司经营成果和
合并及母公司现金流量。

   二、 形成审计意见的基础

    我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的“注册会计师对财
务报表审计的责任”部分进一步阐述了我们在这些准则下的责任。按照中国注册会计师职业道
德守则,我们独立于国海证券,并履行了职业道德方面的其他责任。我们相信,我们获取的审
计证据是充分、适当的,为发表审计意见提供了基础。

   三、 关键审计事项

    关键审计事项是我们根据职业判断,认为对本年财务报表审计最为重要的事项。这些事项
的应对以对财务报表整体进行审计并形成审计意见为背景,我们不对这些事项单独发表意见。
我们确定下列事项是需要在审计报告中沟通的关键审计事项。

   (一) 合并范围的确定

      国海证券在开展业务的过程中管理和投资各类结构化主体,例如证券投资基金、资产管理
计划、合伙企业等。根据国海证券的会计政策,对于能够实施控制的结构化主体,国海证券将
其纳入合并财务报表的合并范围;对于无法实施控制的结构化主体,不将其纳入合并财务报表
的合并范围。如财务报表附注八、3 及附注八、5 所述,于 2018 年 12 月 31 日,纳入合并财务
报表合并范围的结构化主体的净资产计人民币 5.84 亿元,本集团发起设立并持有财务权益的未
纳入合并财务报表合并范围的结构化主体的净资产计人民币 198.21 亿元。在确定结构化主体是
否纳入合并财务报表的合并范围时,国海证券管理层根据相关合同条款,按照企业会计准则关
于“控制”的定义,对国海证券是否控制结构化主体作出判断。上述判断具有一定的复杂性和主
观性,且结果与财务报表广泛相关,因此我们认为该事项属于合并财务报表审计的关键审计事
项。




                                         1
                                    审计报告(续)


                                                          德师报(审)字(19)第 P01532 号
                                                                      (第 2 页,共 5 页)

   三、 关键审计事项(续)

   (一) 合并范围的确定(续)

    针对国海证券合并范围确定的事项,我们实施了以下主要审计程序予以应对:

    1.   询问管理层对结构化主体是否合并作出的判断过程,评估在确定结构化主体是否纳入
         合并财务报表的合并范围时建立的关键内部控制的设计是否合理,并测试其是否得到
         有效实施;

    2.   抽取样本审阅相关合同,了解结构化主体的设立目的和国海证券对结构化主体的参与
         程度,并评估管理层关于其对结构化主体是否拥有权力的判断是否合理;

    3.   抽取样本评估管理层在计算可变回报的量级和可变动性时使用的方法和数据是否合理
         和正确,并进行重新计算;

    4.   从国海证券对结构化产品拥有的权力、从结构化主体享有的可变回报以及运用权力影
         响回报金额的能力三方面评价管理层做出的判断是否合理。

   (二) 融出资金和买入返售金融资产减值准备的计提

     如财务报表附注六、3 所述,于 2018 年 12 月 31 日,国海证券在合并财务报表及母公司财
务报表中列报的融出资金账面价值均为人民币 39.11 亿元。如附注六、6 及附注九、1 所述,于
2018 年 12 月 31 日,国海证券在合并财务报表中列报的买入返售金融资产账面价值为人民币
99.03 亿元,在母公司财务报表中列报的买入返售金融资产账面价值为人民币 96.68 亿元。根据
国海证券的会计政策,国海证券采用个别计提和组合计提相结合的方式对上述融出资金和买入
返售金融资产计提减值准备。采用个别计提方式计提减值准备时,国海证券需考虑个别客户的
抵押物价值、可回收金额等因素;采用组合方式计提减值准备时,则需依据其风险特征按照余
额的一定比例分别计提减值准备。上述资产减值准备的计提涉及管理层的判断和估计,且结果
对财务报表影响重大,因此我们认为该事项属于合并及母公司财务报表审计的关键审计事项。

    针对国海证券融出资金和买入返售金融资产减值准备计提的事项,我们实施了以下主要审
计程序予以应对:

    1. 测试针对融出资金和买入返售金融资产的减值准备建立的相关内部控制是否得到有效
        实施;

    2. 获取融出资金和买入返售金融资产的担保品清单,检查担保品的集中度以及市场价值,
        并重新计算其维保比例,评价其是否存在减值迹象;

    3. 对于采用个别方式计提减值准备的客户,从中选取样本,分析管理层用于确定可收回
        金额时所依据的包括抵押物的评估价值、交易对手的资产情况等证据是否足够,评估
        管理层估计的减值准备金额是否适当;

    4. 对于采用组合方式计提减值准备的客户,检查管理层所使用方法是否适当并得到一贯
        运用,按照行业惯例和历史损失经验分析计提的减值准备是否足够,并复核减值准备
        的计算是否正确。

                                         2
                                       审计报告(续)


                                                         德师报(审)字(19)第 P01532 号
                                                                     (第 3 页,共 5 页)

   三、 关键审计事项(续)

   (三) 以公允价值计量且分类为第三层次的金融资产估值

    如财务报表附注十二、1 所述,于 2018 年 12 月 31 日,国海证券在合并财务报表中列报且
以第三层次公允价值计量的金融资产为人民币 12.06 亿元。根据国海证券的会计政策,第三层
次公允价值计量的金融资产采用重要不可观察输入值(“不可观察参数”)作为关键假设计量公允
价值。由于第三层次公允价值计量的金融资产金额重大,同时管理层在估值时采用不可观察参
数作为关键假设需要作出重大判断,因此我们认为该事项属于合并及母公司财务报表审计的关
键审计事项。

    针对国海证券第三层次公允价值计量的金融资产的估值事项,我们实施了以下主要审计程
序予以应对:

    1.   测试针对第三层次公允价值计量的金融资产估值而建立的相关内部控制是否得到有效
         实施;

    2.   与了解的现行市场估值方法进行比较,评估管理层对第三层次公允价值计量的金融资
         产估值时所使用的估值方法及估值模型是否合理;

    3.   抽取样本,查阅相关的投资协议,了解并识别与公允价值估值有关的协议条款;

    4.   抽取样本,评估管理层对第三层次公允价值计量的金融资产估值时采用的不可观察参
         数和可观察参数是否合理。同时,基于管理层采用的估值模型与参数,抽取样本并重
         新计算其公允价值。

    四、其他信息

    国海证券管理层对其他信息负责。其他信息包括年度报告中涵盖的信息,但不包括财务报
表和我们的审计报告。

    我们对财务报表发表的审计意见不涵盖其他信息,我们也不对其他信息发表任何形式的鉴
证结论。

    结合我们对财务报表的审计,我们的责任是阅读其他信息,在此过程中,考虑其他信息是
否与财务报表或我们在审计过程中了解到的情况存在重大不一致或者似乎存在重大错报。

    基于我们已执行的工作,如果我们确定其他信息存在重大错报,我们应当报告该事实。在
这方面,我们无任何事项需要报告。




                                         3
                                  审计报告(续)

                                                          德师报(审)字(19)第 P01532 号
                                                                      (第 4 页,共 5 页)


    五、管理层和治理层对财务报表的责任

    国海证券管理层负责按照企业会计准则的规定编制财务报表,使其实现公允反映,并设计、
执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。

     在编制财务报表时,管理层负责评估国海证券的持续经营能力,披露与持续经营相关的事
项(如适用),并运用持续经营假设,除非管理层计划清算国海证券、终止运营或别无其他现实
的选择。

    治理层负责监督国海证券的财务报告过程。

    六、注册会计师对财务报表审计的责任

     我们的目标是对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证,
并出具包含审计意见的审计报告。合理保证是高水平的保证,但并不能保证按照审计准则执行
的审计在某一重大错报存在时总能发现。错报可能由于舞弊或错误导致,如果合理预期错报单
独或汇总起来可能影响财务报表使用者依据财务报表作出的经济决策,则通常认为错报是重大
的。

    在按照审计准则执行审计工作的过程中,我们运用职业判断,并保持职业怀疑。同时,我
们也执行以下工作:

    (1)识别和评估由于舞弊或错误导致的财务报表重大错报风险,设计和实施审计程序以应对
这些风险,并获取充分、适当的审计证据,作为发表审计意见的基础。由于舞弊可能涉及串通、
伪造、故意遗漏、虚假陈述或凌驾于内部控制之上,未能发现由于舞弊导致的重大错报的风险
高于未能发现由于错误导致的重大错报的风险。

    (2)了解与审计相关的内部控制,以设计恰当的审计程序。

    (3)评价管理层选用会计政策的恰当性和作出会计估计及相关披露的合理性。

    (4)对管理层使用持续经营假设的恰当性得出结论。同时,根据获取的审计证据,就可能导
致对国海证券持续经营能力产生重大疑虑的事项或情况是否存在重大不确定性得出结论。如果
我们得出结论认为存在重大不确定性,审计准则要求我们在审计报告中提请报表使用者注意财
务报表中的相关披露;如果披露不充分,我们应当发表非无保留意见。我们的结论基于截至审
计报告日可获得的信息。然而,未来的事项或情况可能导致国海证券不能持续经营。




                                         4
                                     审计报告(续)

                                                         德师报(审)字(19)第 P P01532 号
                                                                      (第 5 页,共 5 页)

    六、注册会计师对财务报表审计的责任(续)

    (5)评价财务报表的总体列报、结构和内容(包括披露),并评价财务报表是否公允反映相关
交易和事项。

    (6)就国海证券中实体或业务活动的财务信息获取充分、适当的审计证据,以对财务报表发
表审计意见。我们负责指导、监督和执行集团审计,并对审计意见承担全部责任。

    我们与治理层就计划的审计范围、时间安排和重大审计发现等事项进行沟通,包括沟通我
们在审计中识别出的值得关注的内部控制缺陷。

    我们还就已遵守与独立性相关的职业道德要求向治理层提供声明,并与治理层沟通可能被
合理认为影响我们独立性的所有关系和其他事项,以及相关的防范措施(如适用)。

    从与治理层沟通过的事项中,我们确定哪些事项对本年度财务报表审计最为重要,因而构
成关键审计事项。我们在审计报告中描述这些事项,除非法律法规禁止公开披露这些事项,或
在极少数情形下,如果合理预期在审计报告中沟通某事项造成的负面后果超过在公众利益方面
产生的益处,我们确定不应在审计报告中沟通该事项。




德勤华永会计师事务所(特殊普通合伙)                  中国注册会计师:洪锐明
                                                      (项目合伙人)
         中国上海



                                                    中国注册会计师:陈晓莹




                                                          2019 年 3 月 21 日




                                          5
国海证券股份有限公司
合并及母公司资产负债表
2018 年 12 月 31 日

                                                                                                  单位:人民币元
                                                    合并                                      母公司
           资产        附注六
                                   年末余额                年初余额            年末余额                年初余额
货币资金                 1       9,476,842,171.18    10,817,252,030.66       7,090,279,655.02      8,609,664,288.18
其中:客户存款                   6,648,358,241.31     8,362,625,946.78       5,004,662,860.03      6,442,120,386.49
结算备付金               2       1,304,490,342.18     1,883,518,547.14       1,312,845,169.46      1,907,537,280.93
其中:客户备付金                 1,246,278,251.62     1,750,391,609.72       1,237,171,888.90      1,741,566,520.19
融出资金                 3       3,911,408,358.16     6,347,818,093.59       3,911,408,358.16      6,347,818,093.59
以公允价值计量且其
  变动计入当期损益的     4       8,669,832,213.57    13,141,704,251.15       8,127,842,368.11     12,019,979,610.25
  金融资产
衍生金融资产             5           3,694,840.50                1,230.13                 -                  1,230.13
买入返售金融资产         6       9,902,847,917.67     8,346,754,674.02       9,667,615,054.97      8,293,339,032.77
应收款项                 7        173,676,803.33            94,937,785.99     146,760,989.16            62,446,463.87
应收利息                 8        709,218,363.45           735,134,303.23     695,095,982.36           721,045,186.89
存出保证金               9       1,088,145,136.46     1,407,296,667.29         70,847,066.01            91,558,862.33
可供出售金融资产        10      11,140,268,875.79     5,863,633,118.89      10,476,797,919.44      4,965,655,531.31
持有至到期投资           11     15,921,265,315.46    16,587,809,716.60      15,871,959,638.73     16,587,809,716.60
长期股权投资            12        161,577,952.35           142,233,289.89    1,578,549,685.40      1,578,549,685.40
投资性房地产            13         19,265,329.63            20,560,362.30      19,265,329.63            20,560,362.30
固定资产                14        149,009,542.02           161,396,119.68      96,817,401.19           107,072,123.44
无形资产                15        116,846,312.04           100,305,131.52     102,065,121.24            88,228,961.70
商誉                    16         22,096,264.01            22,129,264.01      13,574,980.76            13,574,980.76
递延所得税资产          17        199,466,791.30           148,833,514.01     155,311,645.89           131,683,363.50
其他资产                18        197,173,877.15           187,877,440.78     131,863,024.50           131,407,431.90
资产总计                        63,167,126,406.25    66,009,195,540.88      59,468,899,390.03     61,677,932,205.85




                                                       6
国海证券股份有限公司
合并及母公司资产负债表(续)
2018 年 12 月 31 日

                                                                                                   单位:人民币元
                                                     合并                                      母公司
   负债和股东权益       附注六
                                    年末余额                年初余额            年末余额                年初余额
负债:
应付短期融资款           21       2,654,240,000.00      3,657,520,000.00      2,654,240,000.00      3,657,520,000.00
拆入资金                 22       7,200,000,000.00      3,800,000,000.00      7,200,000,000.00      3,800,000,000.00
以公允价值计量且其
  变动计入当期损益的     23        119,161,440.24           238,717,203.57                 -                           -
  金融负债
卖出回购金融资产款       24      17,671,524,784.67     20,501,070,452.93     17,671,524,784.67     20,501,070,452.93
代理买卖证券款           25       8,725,023,456.47     11,221,457,108.69      6,257,516,507.64      8,179,933,381.04
应付职工薪酬             26        365,467,131.44           518,909,578.94     276,842,482.40           415,754,003.00
应交税费                 27         43,888,305.80            51,636,255.24      29,045,253.72            33,238,773.28
应付款项                 28         63,597,470.21           128,566,724.08      23,202,089.82           100,672,159.05
应付利息                 29        523,783,508.20           620,972,628.96     523,783,508.20           620,972,628.96
应付债券                 30      11,614,002,607.49     10,905,985,879.33     11,614,002,607.49     10,905,985,879.33
递延所得税负债           17           6,886,423.17            6,925,571.02                 -                       -
其他负债                 31        137,652,211.99           141,521,357.71       52,111,253.91           65,573,175.18
负债合计                         49,125,227,339.68     51,793,282,760.47     46,302,268,487.85     48,280,720,452.77
股东权益:
股本                     32       4,215,541,972.00      4,215,541,972.00      4,215,541,972.00      4,215,541,972.00
资本公积                 33       6,275,980,983.51      6,275,980,983.51      6,280,350,949.87      6,280,350,949.87
其他综合收益             34           3,427,401.71            5,736,945.50      12,679,566.62              148,370.78
盈余公积                 35        611,391,985.83           610,404,411.92     611,391,985.83           610,409,938.67
一般风险准备             36       1,371,608,231.82      1,348,497,469.32      1,226,925,160.48      1,220,819,877.34
未分配利润               37       1,095,014,071.61      1,298,896,571.02       819,741,267.38       1,069,940,644.42
归属于母公司股东权益
                                 13,572,964,646.48     13,755,058,353.27                   -                       -
  合计
少数股东权益                        468,934,420.09        460,854,427.14                  -                     -
股东权益合计                     14,041,899,066.57     14,215,912,780.41     13,166,630,902.18     13,397,211,753.08
负债和股东权益总计               63,167,126,406.25     66,009,195,540.88     59,468,899,390.03     61,677,932,205.85



附注为财务报表的组成部分

第 6 页至第 108 页的财务报表由下列负责人签署:



               何春梅                                谭志华                                    梁江波
         _________________                _________________                          _________________
             法定代表人                   主管会计工作负责人                           会计机构负责人




                                                       7
国海证券股份有限公司
合并及母公司利润表
2018 年 12 月 31 日止年度

                                                                                                           单位:人民币元
                                                                    合并                                母公司
                 项目                      附注六
                                                     本年发生额         上年发生额        本年发生额          上年发生额
一、营业收入                                        2,122,602,077.80 2,658,882,600.15   1,275,154,855.00    1,817,078,708.13
    手续费及佣金净收入                      38      1,200,641,545.70 1,569,848,524.10     798,437,055.47    1,131,636,486.73
    其中:经纪业务手续费净收入                        523,847,363.08 671,491,606.56       336,471,682.27      487,740,987.78
           投资银行业务手续费净收入                   261,658,958.23 462,074,451.08       261,658,958.23      461,909,356.74
           资产管理业务手续费净收入                   191,957,107.19 166,177,420.16       187,121,666.04      162,398,914.85
    利息净收入(支出以"-"号填列)             39       -506,497,065.98 -363,968,876.38     -614,304,967.50     -423,778,667.03
    投资收益(损失以"-"号填列)               40      1,245,956,723.78 1,252,945,316.51   1,149,710,845.53    1,103,990,838.70
    其中:对联营企业和合营企业的投资收
                                                         688,600.09     -1,129,267.26               -                     -
            益(损失以"-"号填列)
    公允价值变动收益(损失以"-"号填列)       41        -87,553,001.09   -49,947,192.86     -79,269,093.54      -48,895,731.35
    汇兑收益(损失以"-"号填列)                           4,385,911.76      -980,456.63         481,530.31         -980,456.63
    其他业务收入                            42        230,809,570.46 185,970,447.98         9,270,226.53        9,469,089.94
    资产处置收益(损失以"-"号填列)           43            -20,653.57    31,431,168.18                -         31,299,394.39
    其他收益                                44         34,879,046.74    33,583,669.25      10,829,258.20       14,337,753.38
二、营业支出                                        1,974,276,707.37 2,089,526,479.64   1,258,616,913.23    1,437,539,167.32
    税金及附加                              45         26,421,982.88    25,136,101.85      24,192,498.70       21,583,087.25
    业务及管理费                            46      1,560,546,336.89 1,823,741,685.41   1,124,704,997.48    1,375,380,644.69
    资产减值损失                            47        164,298,733.62    64,556,129.81     108,669,151.07       39,491,610.44
    其他业务成本                            48        223,009,653.98 176,092,562.57         1,050,265.98        1,083,824.94
三、营业利润(亏损以"-"号填列)                         148,325,370.43 569,356,120.51        16,537,941.77      379,539,540.81
    加:营业外收入                          49          3,616,389.88     5,819,929.34         903,235.65        3,044,240.65
    减:营业外支出                          50          9,996,918.62     5,314,669.77       9,305,420.52        4,905,361.41
四、利润总额(亏损总额以"-"号填列)                     141,944,841.69 569,861,380.08         8,135,756.90      377,678,420.05
    减:所得税费用                          51         30,075,160.41 138,916,701.12        -1,684,714.68       95,877,004.78
五、净利润(净亏损以"-"号填列)                         111,869,681.28 430,944,678.96         9,820,471.58      281,801,415.27
    (一)按经营持续性分类:
     1.持续经营净利润(净亏损以"-"号填列)             111,869,681.28    430,944,678.96       9,820,471.58     281,801,415.27
     2.终止经营净利润(净亏损以"-"号填列)                        -                 -                  -                  -
    (二)按所有权归属分类:
     1.归属于母公司股东的净利润                        73,142,828.57   375,760,243.11
     2.少数股东损益                                    38,726,852.71    55,184,435.85
六、其他综合收益的税后净额                            -12,715,585.69    47,978,147.03     12,531,195.84          50,333,447.98
    归属于母公司股东的其他综合收益
                                            34         -2,309,543.79    43,342,559.21
      的税后净额
    (一)将重分类进损益的其他综合收益                   -2,309,543.79    43,342,559.21     12,531,195.84          50,333,447.98
      1.权益法下可转损益的其他综合收益                           -                -                 -                      -
      2.可供出售金融资产公允价值变动损益               -2,309,543.79    43,342,559.21     12,531,195.84          50,333,447.98
    归属于少数股东的其他综合收益的税后
                                                      -10,406,041.90     4,635,587.82
      净额
七、综合收益总额                                      99,154,095.59    478,922,825.99     22,351,667.42      332,134,863.25
    归属于母公司股东的综合收益总额                    70,833,284.78    419,102,802.32
    归属于少数股东的综合收益总额                      28,320,810.81     59,820,023.67
八、每股收益                                52
    (一)基本每股收益                                            0.02             0.09
    (二)稀释每股收益                                            0.02             0.09


附注为财务报表的组成部分




                                                            8
国海证券股份有限公司
合并及母公司现金流量表
2018 年 12 月 31 日止年度

                                                                                                              单位:人民币元
                                                                合并                                       母公司
               项目                 附注六
                                               本年发生额               上年发生额          本年发生额              上年发生额
一、经营活动产生的现金流量:
    处置以公允价值计量且其变动入
      当期损益的金融资产/负债收到             4,478,099,774.82                     -       4,022,092,914.13                    -
      的现金净额
    收取利息、手续费及佣金的现金              2,622,323,089.71         3,333,208,980.46    2,094,748,371.28     2,815,848,048.58
    拆入资金净增加额                          3,400,000,000.00         2,300,000,000.00    3,400,000,000.00     2,300,000,000.00
    融出资金净减少额                          2,438,231,986.06           356,637,571.64    2,438,231,986.06       356,637,571.64
    收到其他与经营活动有关的现金    54 (1)      647,506,148.94           859,170,397.18       42,232,911.70       566,117,776.34
    经营活动现金流入小计                     13,586,160,999.53         6,849,016,949.28   11,997,306,183.17     6,038,603,396.56
    购买以公允价值计量且其变动计
      入当期损益的金融资产/负债支                           -          4,542,782,801.60                -        5,468,879,292.55
      付的现金净额
    支付利息、手续费及佣金的现金              1,029,043,680.70      1,097,216,347.42         911,379,558.92       974,755,498.39
    回购业务资金净减少额                      4,479,649,435.10      1,983,725,197.17       4,297,832,213.65     1,951,110,332.38
    代理买卖证券支出的现金净额                2,496,433,652.22      1,291,713,062.94       1,922,416,873.40     1,589,749,210.81
    支付给职工及为职工支付的现金              1,078,607,293.89      1,395,268,875.96         849,579,330.93     1,178,042,665.19
    支付的各项税费                              260,272,175.51        488,371,636.42         170,656,838.82       405,874,008.59
    支付其他与经营活动有关的现金    54 (2)    5,738,288,095.49      1,647,643,673.54       5,624,636,100.25       415,182,896.48
    经营活动现金流出小计                     15,082,294,332.91     12,446,721,595.05      13,776,500,915.97    11,983,593,904.39
    经营活动产生的现金流量净额      53 (1)   -1,496,133,333.38     -5,597,704,645.77      -1,779,194,732.80    -5,944,990,507.83
二、投资活动产生的现金流量:
    收回投资收到的现金                         714,162,052.70           259,846,145.48      710,000,000.00          259,846,145.48
    取得投资收益收到的现金                     421,018,937.63           137,817,634.52      443,399,639.17          151,091,407.75
    处置固定资产、无形资产和其他
                                                   111,634.02            22,655,891.47          102,199.54           22,495,735.84
      长期资产收回的现金净额
    处置子公司及其他营业单位收到
                                    54 (3)           49,077.11           45,371,361.67                 -             54,000,000.00
      的现金净额
    收到其他与投资活动有关的现金    54 (4)          208,092.78           17,369,245.69                  -                      -
    投资活动现金流入小计                      1,135,549,794.24          483,060,278.83     1,153,501,838.71         487,433,289.07
    投资支付的现金                               69,000,000.00           38,550,000.00                  -                      -
    购建固定资产、无形资产和其他
                                               105,379,667.65           116,234,105.96       90,786,098.60           99,077,220.80
      长期资产支付的现金
    投资活动现金流出小计                       174,379,667.65           154,784,105.96        90,786,098.60          99,077,220.80
    投资活动产生的现金流量净额                 961,170,126.59           328,276,172.87     1,062,715,740.11         388,356,068.27
三、筹资活动产生的现金流量:
    发行债券收到的现金                        7,493,570,000.00     11,275,340,000.00       7,493,570,000.00    11,275,340,000.00
    筹资活动现金流入小计                      7,493,570,000.00     11,275,340,000.00       7,493,570,000.00    11,275,340,000.00
    偿还债务支付的现金                        7,813,163,200.00      7,935,460,000.00       7,813,163,200.00     7,950,160,000.00
    分配股利、利润或偿付利息支付
                                              1,098,958,609.31          996,329,636.86     1,078,708,368.45         986,046,557.04
      的现金
    其中:子公司支付给少数股东的
                                                20,240,817.86            10,392,463.93                 -                       -
            股利、利润
    筹资活动现金流出小计                      8,912,121,809.31         8,931,789,636.86    8,891,871,568.45     8,936,206,557.04
    筹资活动产生的现金流量净额               -1,418,551,809.31         2,343,550,363.14   -1,398,301,568.45     2,339,133,442.96
四、汇率变动对现金及现金等价物的
                                                  4,371,805.76             -980,456.63          481,530.31             -980,456.63
      影响
五、现金及现金等价物净增加额                 -1,949,143,210.34     -2,926,858,566.39      -2,114,299,030.83    -3,218,481,453.23
    加:年初现金及现金等价物余额    53 (2)   12,451,822,038.39     15,378,680,604.78      10,511,991,342.26    13,730,472,795.49
六、年末现金及现金等价物余额        53 (2)   10,502,678,828.05     12,451,822,038.39       8,397,692,311.43    10,511,991,342.26


附注为财务报表的组成部分



                                                          9
国海证券股份有限公司
合并股东权益变动表
2018 年 12 月 31 日止年度

                                                                                                                                                                  单位:人民币元
                                                                                                       合并
             项目                                                       归属于母公司股东权益
                                                                                                                                               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
一、2017 年 12 月 31 日余额   4,215,541,972.00   6,275,980,983.51     5,736,945.50    610,404,411.92     1,348,497,469.32   1,298,896,571.02   460,854,427.14      14,215,912,780.41
二、本年增减变动金额                      -                  -       -2,309,543.79        987,573.91        23,110,762.50    -203,882,499.41     8,079,992.95        -174,013,713.84
(一)综合收益总额                          -                  -       -2,309,543.79               -                     -       73,142,828.57    28,320,810.81          99,154,095.59
(二)股东投入和减少资本                    -                  -                -                  -                     -                 -                -                      -
1、股东投入资本                           -                  -                -                  -                     -                 -                -                      -
2、其他                                   -                  -                -                  -                     -                 -                -                      -
(三)利润分配                              -                  -                -           982,047.16        23,110,762.50    -277,025,327.98   -20,240,817.86        -273,173,336.18
1、提取盈余公积                           -                  -                -           982,047.16                 -           -982,047.16              -                      -
2、提取一般风险准备金                     -                  -                -                  -          23,110,762.50     -23,110,762.50              -                      -
3、对股东的分配                           -                  -                -                  -                     -     -252,932,518.32   -20,240,817.86        -273,173,336.18
(四)其他                                  -                  -                -             5,526.75                   -                 -                -                 5,526.75
三、2018 年 12 月 31 日余额   4,215,541,972.00   6,275,980,983.51     3,427,401.71    611,391,985.83     1,371,608,231.82   1,095,014,071.61   468,934,420.09      14,041,899,066.57


                                                                                                       合并
            项目                                                        归属于母公司股东权益
                                                                                                                                               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
一、2016 年 12 月 31 日余额   4,215,541,972.00   6,275,980,983.51    -37,605,613.71   582,224,270.39     1,273,621,185.64   1,447,746,950.32     456,205,510.49   14,213,715,258.64
二、本年增减变动金额                      -                  -        43,342,559.21    28,180,141.53        74,876,283.68    -148,850,379.30       4,648,916.65        2,197,521.77
(一)综合收益总额                          -                  -        43,342,559.21              -                    -       375,760,243.11      59,820,023.67      478,922,825.99
(二)股东投入和减少资本                    -                  -                 -                 -                   -                  -        -44,778,643.09      -44,778,643.09
1、股东投入资本                           -                  -                 -                 -                   -                  -                  -                   -
2、其他                                   -                  -                 -                 -                   -                  -        -44,778,643.09      -44,778,643.09
(三)利润分配                              -                  -                 -       28,180,141.53        74,876,283.68    -524,610,622.41     -10,392,463.93     -431,946,661.13
1、提取盈余公积                           -                  -                 -       28,180,141.53                 -        -28,180,141.53               -                   -
2、提取一般风险准备金                     -                  -                 -                -           74,876,283.68     -74,876,283.68               -                   -
3、对股东的分配                           -                  -                 -                -                    -       -421,554,197.20     -10,392,463.93     -431,946,661.13
三、2017 年 12 月 31 日余额   4,215,541,972.00   6,275,980,983.51      5,736,945.50   610,404,411.92     1,348,497,469.32   1,298,896,571.02     460,854,427.14   14,215,912,780.41


附注为财务报表的组成部分

                                                                                      10
国海证券股份有限公司
母公司股东权益变动表
2018 年 12 月 31 日止年度

                                                                                                                                                   单位:人民币元
                                                                                             母公司
              项目
                                      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           股东权益合计
一、2017 年 12 月 31 日余额     4,215,541,972.00    6,280,350,949.87         148,370.78   610,409,938.67    1,220,819,877.34   1,069,940,644.42    13,397,211,753.08
二、本年增减变动金额                        -                   -        12,531,195.84         982,047.16       6,105,283.14    -250,199,377.04      -230,580,850.90
    (一 )综合收益总额                       -                   -        12,531,195.84               -                  -           9,820,471.58       22,351,667.42
    (二) 利润分配                           -                   -                  -           982,047.16       6,105,283.14    -260,019,848.62      -252,932,518.32
        1、提取盈余公积                     -                   -                  -           982,047.16               -            -982,047.16                -
        2、提取一般风险准备金               -                   -                  -                 -          6,105,283.14      - 6,105,283.14                -
        3、对股东的分配                     -                   -                  -                 -                  -       -252,932,518.32      -252,932,518.32
三、2018 年 12 月 31 日余额     4,215,541,972.00    6,280,350,949.87     12,679,566.62    611,391,985.83    1,226,925,160.48     819,741,267.38    13,166,630,902.18

                                                                                             母公司
              项目
                                     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           股东权益合计
一、2016 年 12 月 31 日余额      4,215,541,972.00   6,280,350,949.87     -50,185,077.20   582,229,797.14    1,164,459,594.28   1,294,233,850.94    13,486,631,087.03
二、本年增减变动金额                         -                  -         50,333,447.98    28,180,141.53       56,360,283.06    -224,293,206.52        -89,419,333.95
    (一 )综合收益总额                        -                  -         50,333,447.98             -                   -        281,801,415.27       332,134,863.25
    (二) 利润分配                            -                  -                  -       28,180,141.53       56,360,283.06    -506,094,621.79      -421,554,197.20
        1、提取盈余公积                      -                  -                  -       28,180,141.53                -         -28,180,141.53                 -
        2、提取一般风险准备金                -                  -                  -                -          56,360,283.06      -56,360,283.06                 -
        3、对股东的分配                      -                  -                  -                -                   -       -421,554,197.20      -421,554,197.20
三、2017 年 12 月 31 日余额      4,215,541,972.00   6,280,350,949.87         148,370.78   610,409,938.67    1,220,819,877.34   1,069,940,644.42    13,397,211,753.08


附注为财务报表的组成部分




                                                                               11
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

一、   公司基本情况

       国 海 证 券股 份 有 限公 司 ( 以 下简 称 “ 本 公司 ”) 的 前身 是 1988 年 经 中国 人 民 银行 银 复
       [1988]359 号文和中国人民银行广西壮族自治区分行桂银发[1988]357 号文批准成立的广西
       证券公司。1996 年,经中国人民银行非银司[1996]20 号文批准,广西证券公司更名为“广
       西证券有限责任公司”。2001 年 10 月,经中国证券监督管理委员会(以下简称“中国证监
       会”)证监机构字[2001]216 号文核准,广西证券有限责任公司更名为“国海证券有限责任公
       司”,由原来以经纪业务为主的地方性证券公司成为业务范围比照综合类券商执行的全国
       性证券公司,经营证券业务许可证号为 Z25644000。

       2011 年 6 月 24 日,中国证监会以《关于核准桂林集琦药业股份有限公司重大资产重组及
       以新增股份吸收合并国海证券有限责任公司的批复》(证监许可[2011]1009)核准,桂林集
       琦药业股份有限公司(以下简称“桂林集琦”)实施重大资产重组及以新增股份换股吸收合并
       原国海证券有限责任公司。吸收合并完成后,原国海证券有限责任公司依法注销,桂林
       集琦更名为“国海证券股份有限公司”,并依法承继原国海证券有限责任公司(含分支机构)
       的各项证券业务资格。2011 年 8 月 9 日,桂林集琦复牌交易,证券简称由“SST 集琦”变更
       为“国海证券”,证券代码“000750”不变。

       本公司的经营范围包括: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;证券资产管理;证券投资基金代销;为期货公司提
       供中间介绍业务;融资融券;代销金融产品。

       截至 2018 年 12 月 31 日止,本公司设立了 16 家分公司,并拥有证券营业部 129 家,均为
       经批准设立的分公司及证券营业部。

       截至 2018 年 12 月 31 日止,本公司及主要子公司员工总人数为 2,551 人,其中包括本公司
       关键高级管理人员 8 人。

       本年度合并财务报表范围详细情况参见附注八、1 及八、3。本年度合并财务报表范围变化
       详细情况参见附注七、1。

二、 财务报表的编制基础

       编制基础

       本公司及下属子公司(以下简称“本集团”)执行财政部颁布的企业会计准则及相关规定。此
       外,本集团还按照《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》
       (2014 年修订)和《证券公司年度报告内容与格式准则》(2013 年修订)披露有关财务信息。

       记账基础和计价原则

       本集团会计核算以权责发生制为记账基础。除某些金融工具以公允价值计量外,本财务报
       表以历史成本作为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。




                                                   12
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

二、   财务报表的编制基础(续)

       记账基础和计价原则(续)

       在历史成本计量下,资产按照购置时支付的现金或者现金等价物的金额或者所付出的对价
       的公允价值计量。负债按照因承担现时义务而实际收到的款项或者资产的金额,或者承担
       现时义务的合同金额,或者按照日常活动中为偿还负债预期需要支付的现金或者现金等价
       物的金额计量。

       公允价值是市场参与者在计量日发生的有序交易中,出售一项资产所能收到或者转移一项
       负债所需支付的价格。无论公允价值是可观察到的还是采用估值技术估计的,在本财务报
       表中计量和披露的公允价值均在此基础上予以确定。

       公允价值计量基于公允价值的输入值的可观察程度以及该等输入值对公允价值计量整体的
       重要性,被划分为三个层次: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。

       持续经营

       本集团对自 2018 年 12 月 31 日起 12 个月的持续经营能力进行了评价,未发现对持续经营
       能力产生重大怀疑的事项和情况。因此,本财务报表系在持续经营假设的基础上编制。

三、 重要会计政策和会计估计

       1、 遵循企业会计准则的声明

       本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司于 2018 年
       12 月 31 日的合并及母公司财务状况以及 2018 年度的合并及母公司经营成果和合并及母公
       司现金流量。

       2、 会计期间

       本集团的会计年度为公历年度,即每年 1 月 1 日起至 12 月 31 日止。

       3、 营业周期

       本公司为金融企业,不具有明显可识别的营业周期。

       4、 记账本位币

       人民币为本公司及子公司经营所处的主要经济环境中的货币,本公司及子公司以人民币为
       记账本位币。本公司编制本财务报表时所采用的货币为人民币。




                                            13
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       5、 同一控制下和非同一控制下企业合并的会计处理方法

       企业合并分为同一控制下的企业合并和非同一控制下的企业合并。本集团的企业合并均为
       非同一控制下的企业合并。

       5.1   非同一控制下的企业合并及商誉

       参与合并的企业在合并前后不受同一方或相同的多方最终控制,为非同一控制下的企业合
       并。

       合并成本指购买方为取得被购买方的控制权而付出的资产、发生或承担的负债和发行的权
       益性工具的公允价值。购买方为企业合并发生的审计、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。

       购买方在合并中所取得的被购买方符合确认条件的可辨认资产、负债及或有负债在购买日
       以公允价值计量。

       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,作为一项资产确
       认为商誉并按成本进行初始计量。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,首先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以及合
       并成本的计量进行复核,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,计入当期损益。

       因企业合并形成的商誉在合并财务报表中单独列报,并按照成本扣除累计减值准备后的金
       额计量。

       6、 合并财务报表的编制方法

       合并财务报表的合并范围以控制为基础予以确定。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。一旦相关事实和情况的变化导致上述控制相关要素发生了变化,本集团将进行
       重新评估。

       子公司的合并起始于本集团获得对该子公司的控制权时,终止于本集团丧失对该子公司的
       控制权时。

       对于本集团处置的子公司,处置日(丧失控制权的日期)前的经营成果和现金流量已经适当
       地包括在合并利润表和合并现金流量表中。

       对于通过非同一控制下的企业合并取得的子公司,其自购买日(取得控制权的日期)起的经
       营成果及现金流量已经适当地包括在合并利润表和合并现金流量表中。

       子公司采用的主要会计政策和会计期间按照本公司统一规定的会计政策和会计期间厘定。

       本公司与子公司及子公司相互之间的所有重大账目及交易于合并时抵销。
                                            14
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       6、 合并财务报表的编制方法(续)

       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股东权
       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。

       少数股东分担的子公司的亏损超过了少数股东在该子公司年初所有者权益中所享有的份额,
       其余额仍冲减少数股东权益。

       对于购买子公司少数股权或因处置部分股权投资但没有丧失对该子公司控制权的交易,作
       为权益性交易核算,调整归属于母公司所有者权益和少数股东权益的账面价值以反映其在
       子公司中相关权益的变化。少数股东权益的调整额与支付/收到对价的公允价值之间的差额
       调整资本公积,资本公积不足冲减的,调整留存收益。

       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的,剩余股权按照其在丧失控
       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,同时冲减商誉。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。

       7、 现金及现金等价物的确定标准

       现金是指本集团库存现金以及可以随时用于支付的存款。现金等价物是指本集团持有的期
       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。

       8、 外币业务和外币报表折算

       8.1   外币业务

       外币交易在初始确认时采用交易发生日的即期汇率折算。

       于资产负债表日,外币货币性项目采用该日即期汇率折算为记账本位币,因该日的即期汇
       率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,除:(1)符合资本
       化条件的外币专门借款的汇兑差额在资本化期间予以资本化计入相关资产的成本;(2)为了
       规避外汇风险进行套期的套期工具的汇兑差额按套期会计方法处理;(3)可供出售货币性项
       目除摊余成本之外的其他账面余额变动产生的汇兑差额计入其他综合收益外,均计入当期
       损益。

       以历史成本计量的外币非货币性项目仍以交易发生日的即期汇率折算的记账本位币金额计
       量。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后
       的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计
       入当期损益或确认为其他综合收益。




                                          15
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       9、 金融工具

       在本集团成为金融工具合同的一方时确认一项金融资产或金融负债。金融资产和金融负债
       在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产和
       金融负债,相关的交易费用直接计入损益,对于其他类别的金融资产和金融负债,相关交
       易费用计入初始确认金额。

       9.1   实际利率法

       实际利率法是指按照金融资产或金融负债(含一组金融资产或金融负债)的实际利率计算其
       摊余成本及各期利息收入或支出的方法。实际利率是指将金融资产或金融负债在预期存续
       期间或适用的更短期间内的未来现金流量,折现为该金融资产或金融负债当前账面价值所
       使用的利率。

       在计算实际利率时,本集团在考虑金融资产或金融负债所有合同条款的基础上预计未来现
       金流量(不考虑未来的信用损失),同时还考虑金融资产或金融负债合同各方之间支付或收
       取的、属于实际利率组成部分的各项收费、交易费用及折价或溢价等。

       9.2   金融资产的分类、确认和计量

       金融资产在初始确认时划分为以公允价值计量且其变动计入当期损益的金融资产、持有至
       到期投资、贷款和应收款项以及可供出售金融资产。以常规方式买卖金融资产,按交易日
       会计进行确认和终止确认。

       9.2.1 以公允价值计量且其变动计入当期损益的金融资产

       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和指定为以公允价
       值计量且其变动计入当期损益的金融资产。

       交易性金融资产是指满足下列条件之一的金融资产:(1)取得该金融资产的目的,主要是为
       了近期内出售;(2)初始确认时属于进行集中管理的可辨认金融工具组合的一部分,且有客
       观证据表明本集团近期采用短期获利方式对该组合进行管理;(3)属于衍生工具,但是被指
       定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没有报
       价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工
       具除外。

       符合下述条件之一的金融资产,在初始确认时可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:(1)该指定可以消除或明显减少由于该金融资产的计量基础不同所导致的
       相关利得或损失在确认或计量方面不一致的情况:(2)本集团风险管理或投资策略的正式书
       面文件已载明,对该金融资产所在的金融资产组合或金融资产和金融负债组合以公允价值
       为基础进行管理、评价并向关键管理人员报告;(3)符合条件的包含嵌入衍生工具的混合工
       具。



                                           16
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       9、 金融工具(续)

       9.2   金融资产的分类、确认和计量(续)

       9.2.1 以公允价值计量且其变动计入当期损益的金融资产(续)

       以公允价值计量且其变动计入当期损益的金融资产采用公允价值进行后续计量,公允价值
       变动形成的利得或损失以及与该金融资产相关的股利和利息收入计入当期损益。

       9.2.2 持有至到期投资

       持有至到期投资是指到期日固定、回收金额固定或可确定,且本集团有明确意图和能力持
       有至到期的非衍生金融资产。

       持有至到期投资采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊
       销时产生的利得或损失,计入当期损益。

       9.2.3 贷款和应收款项

       贷款和应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。
       本集团划分为贷款和应收款的金融资产包括融出资金、买入返售金融资产、应收款项、应
       收利息、存出保证金及其他应收款等。

       贷款和应收款项采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊
       销时产生的利得或损失,计入当期损益。

       9.2.4 可供出售金融资产

       可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产,以及除了以公
       允价值计量且其变动计入当期损益的金融资产、贷款和应收款项、持有至到期投资以外的
       金融资产。

       可供出售金融资产采用公允价值进行后续计量,公允价值变动形成的利得或损失,除减值
       损失和外币货币性金融资产与摊余成本相关的汇兑差额计入当期损益外,确认为其他综合
       收益,在该金融资产终止确认时转出,计入当期损益。

       可供出售金融资产持有期间取得的利息及被投资单位宣告发放的现金股利,计入投资收益。

       在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,按照成本计量。




                                              17
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、 重要会计政策和会计估计(续)

      9、 金融工具(续)

      9.3   金融资产减值

      除了以公允价值计量且其变动计入当期损益的金融资产外,本集团在每个资产负债表日对
      其他金融资产的账面价值进行检查,有客观证据表明金融资产发生减值的,计提减值准备。
      表明金融资产发生减值的客观证据是指金融资产初始确认后实际发生的、对该金融资产的
      预计未来现金流量有影响,且能够对该影响进行可靠计量的事项。

      金融资产发生减值的客观证据,包括下列可观察到的各项事项:

      (1)    发行方或债务人发生严重财务困难;
      (2)    债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
      (3)    本集团出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
      (4)    债务人很可能倒闭或者进行其他财务重组;
      (5)    因发行方发生重大财务困难,导致金融资产无法在活跃市场继续交易;
      (6)    无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据
             对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已
             减少且可计量,包括:
             - 该组金融资产的债务人支付能力逐步恶化;
             - 债务人所在国家或地区经济出现了可能导致该组金融资产无法支付的状况;
      (7)    权益工具发行人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使
             权益工具投资人可能无法收回投资成本;
      (8)    权益工具投资的公允价值发生严重或非暂时性下跌;
      (9)    其他表明金融资产发生减值的客观证据。

      -     以摊余成本计量的金融资产减值

      以摊余成本计量的金融资产发生减值时,将其账面价值减记至按照该金融资产的原实际利
      率折现确定的预计未来现金流量(不包括尚未发生的未来信用损失)现值,减记金额确认为
      减值损失,计入当期损益。金融资产确认减值损失后,如有客观证据表明该金融资产价值
      已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,但金融
      资产转回减值损失后的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的
      摊余成本。

      本集团对单项金额重大(人民币 1,000 万元以上)的金融资产单独进行减值测试;对单项金额
      不重大的金融资产,单独进行减值测试或包括在具有类似信用风险特征的金融资产组合中
      进行减值测试。单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),
      包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单项确认减值损失的
      金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。




                                           18
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、 重要会计政策和会计估计(续)

      9、 金融工具(续)

      9.3   金融资产减值(续)

      -     可供出售金融资产减值

      可供出售金融资产发生减值时,将原计入其他综合收益的因公允价值下降形成的累计损失
      予以转出并计入当期损益,该转出的累计损失为该资产初始取得成本扣除已收回本金和已
      摊销金额、当前公允价值和原已计入损益的减值损失后的余额。

      在确认减值损失后,期后如有客观证据表明该金融资产价值已恢复,且客观上与确认该损
      失后发生的事项有关,原确认的减值损失予以转回,可供出售权益工具投资的减值损失转
      回确认为其他综合收益,可供出售债务工具的减值损失转回计入当期损益。

      -     以成本计量的金融资产减值

      在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资发生减值时,将其账面
      价值减记至按照类似金融资产当时市场收益率对未来现金流量折现确定的现值,减记金额
      确认为减值损失,计入当期损益。该金融资产的减值损失一经确认不予转回。

      9.4   金融资产的转移

      满足下列条件之一的金融资产,予以终止确认:(1)收取该金融资产现金流量的合同权利终
      止;(2)该金融资产已转移,且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;
      (3)该金融资产已转移,虽然本集团既没有转移也没有保留金融资产所有权上几乎所有的风
      险和报酬,但是放弃了对该金融资产控制。

      若本集团既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该
      金融资产的控制的,则按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确
      认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价值变动使企业面临的风
      险水平。

      金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值及因转移而收到的
      对价与原计入其他综合收益的公允价值变动累计额之和的差额计入当期损益。

      金融资产部分转移满足终止确认条件的,将所转移金融资产的账面价值在终止确认及未终
      止确认部分之间按其相对的公允价值进行分摊,并将因转移而收到的对价与应分摊至终止
      确认部分的原计入其他综合收益的公允价值变动累计额之和与分摊的前述账面金额之差额
      计入当期损益。

      9.5   金融负债的分类、确认及计量

      本集团将发行的金融工具根据该金融工具合同安排的实质以及金融负债和权益工具的定义
      确认为金融负债或权益工具。

      金融负债在初始确认时划分为以公允价值计量且其变动计入当期损益的金融负债和其他金
      融负债。
                                         19
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       9、 金融工具(续)

       9.5   金融负债的分类、确认及计量(续)

       9.5.1 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和指定为以公允
       价值计量且其变动计入当期损益的金融负债。

       满足下列条件之一的金融负债划分为交易性金融负债:(1)承担该金融负债的目的,主要是
       为了近期内回购;(2)初始确认时即属于进行集中管理的可辨认金融工具组合的一部分,且
       有客观证据表明本集团近期采用短期获利方式对该组合进行管理;(3)属于衍生工具,但是
       被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没
       有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍
       生工具除外。

       符合下列条件之一的金融负债,在初始确认时可以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:(1)该指定可以消除或明显减少由于该金融负债的计量基础不同所导致
       的相关利得或损失在确认和计量方面不一致的情况;(2)本集团风险管理或投资策略的正式
       书面文件已载明,该金融负债所在的金融负债组合或金融资产和金融负债组合以公允价值
       为基础进行管理、评价并向关键管理人员报告;(3) 符合条件的包含嵌入衍生工具的混合
       工具。

       以公允价值计量且其变动计入当期损益的金融负债采用公允价值进行后续计量,公允价值
       变动形成的利得或损失以及与该等金融负债相关的股利和利息支出计入当期损益。

       9.5.2 其他金融负债

       与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工
       具结算的衍生金融负债,按照成本进行后续计量。除财务担保合同负债外的其他金融负债
       采用实际利率法,按摊余成本进行后续计量,终止确认或摊销产生的利得或损失计入当期
       损益。

       9.6   金融负债的终止确认

       金融负债的现时义务全部或部分已经解除的,终止确认该金融负债或其一部分。本集团(债
       务人)与债权人之间签订协议,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,终止确认现存金融负债,并同时确认新金融负债。

       金融负债全部或部分终止确认的,将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。




                                              20
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       9、 金融工具(续)

       9.7   衍生工具及嵌入衍生工具

       衍生工具包括股指期货、国债期货及商品期货。衍生工具于相关合同签署日以公允价值进
       行初始计量,并以公允价值进行后续计量。衍生工具的公允价值变动计入当期损益。因股
       指期货、国债期货及商品期货合约每日无负债结算确认的相关金融资产和金融负债,与业
       务相关的暂收暂付款之间按抵销后的净额在资产负债表内列示。

       对包含嵌入衍生工具的混合工具,如未指定为以公允价值计量且其变动计入当期损益的金
       融资产或金融负债,嵌入衍生工具与该主合同在经济特征及风险方面不存在紧密关系,且
       与嵌入衍生工具条件相同,单独存在的工具符合衍生工具定义的,嵌入衍生工具从混合工
       具中分拆,作为单独的衍生金融工具处理。如果无法在取得时或后续的资产负债表日对嵌
       入衍生工具进行单独计量,则将混合工具整体指定为以公允价值计量且其变动计入当期损
       益的金融资产或金融负债。

       9.8   金融资产和金融负债的抵销

       当本集团具有抵销已确认金融资产和金融负债的法定权利,且目前可执行该种法定权利,
       同时本集团计划以净额结算或同时变现该金融资产和清偿该金融负债时,金融资产和金融
       负债以相互抵销后的金额在资产负债表内列示。除此以外,金融资产和金融负债在资产负
       债表内分别列示,不予相互抵销。

       9.9   权益工具

       权益工具是指能证明拥有本集团在扣除所有负债后的资产中的剩余权益的合同。本集团发
       行(含再融资)、回购、出售或注销权益工具作为权益的变动处理。本集团不确认权益工具
       的公允价值变动。与权益性交易相关的交易费用从权益中扣减。

       本集团对权益工具持有方的分配作为利润分配处理,发放的股票股利不影响股东权益总额。

       10、 应收款项

       10.1 单项金额重大并单项计提坏账准备的应收款项

                                            本集团将金额为人民币 1,000 万元以上的应收
        单项金额重大的判断依据或金额标准
                                            款项认定为单项金额重大的应收款项。
                                            本集团对单项金额重大的应收款项单独进行减
                                            值测试,单独测试未发生减值的应收款项,包
        单项金额重大并单项计提坏账准备的    括在具有类似信用风险特征的应收款项组合中
        计提方法                            进行减值测试。单项测试已确认减值损失的应
                                            收款项,不再包括在具有类似信用风险特征的
                                            应收款项组合中进行减值测试。


                                           21
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       10、 应收款项(续)

       10.2 按信用风险特征组合计提坏账准备的应收款项

       对于单项金额不重大及单独测试未发生减值的应收款项,以应收款项组合的逾期情况为依
       据进行划分,并按照一定比例(0.5%~50%)计算确认减值损失,计提坏账准备。

       10.3 单项金额不重大但单独计提坏账准备的应收款项

       单项计提坏账准备的理由    有客观证据表明应收款项发生减值的,单独进行减值测试。

       坏账准备的计提方法        个别认定法

       11、 长期股权投资

       11.1 共同控制、重大影响的判断依据

       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。共同控制是指按照相关约定对某项安
       排所共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致同意后才能决
       策。重大影响是指对被投资方的财务和经营政策有参与决策的权力,但并不能够控制或者
       与其他方一起共同控制这些政策的制定。在确定能否对被投资单位实施控制或施加重大影
       响时,已考虑投资企业和其他方持有的被投资单位当期可转换公司债券、当期可执行认股
       权证等潜在表决权因素。

       11.2 初始投资成本的确定

       对于非同一控制下的企业合并取得的长期股权投资,在购买日按照合并成本作为长期股权
       投资的初始投资成本。

       购买方为企业合并发生的审计、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。

       除企业合并形成的长期股权投资外的其他股权投资,按成本进行初始计量。对于因追加投
       资能够对被投资单位实施重大影响或实施共同控制但不构成控制的,长期股权投资成本为
       按照《企业会计准则第 22 号—金融工具确认和计量》确定的原持有股权投资的公允价值
       加上新增投资成本之和。




                                              22
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       11、 长期股权投资(续)

       11.3 后续计量及损益确认方法

       11.3.1 成本法核算的长期股权投资

       母公司财务报表采用成本法核算对子公司的长期股权投资。子公司是指本集团能够对其实
       施控制的被投资主体。

       采用成本法核算的长期股权投资按初始投资成本计价。追加或收回投资调整长期股权投资
       的成本。当期投资收益按照享有被投资单位宣告发放的现金股利或利润确认。

       11.3.2 权益法核算的长期股权投资

       本集团对联营企业和合营企业的投资采用权益法核算。联营企业是指本集团能够对其施加
       重大影响的被投资单位,合营企业是指本集团仅对该安排的净资产享有权利的合营安排。

       采用权益法核算时,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净
       资产公允价值份额的,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应
       享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权
       投资的成本。

       采用权益法核算时,按照应享有或应分担的被投资单位实现的净损益和其他综合收益的份
       额,分别确认投资收益和其他综合收益,同时调整长期股权投资的账面价值;按照被投资
       单位宣告分派的利润或现金股利计算应享有的部分,相应减少长期股权投资的账面价值;
       对于被投资单位除净损益、其他综合收益和利润分配以外所有者权益的其他变动,调整长
       期股权投资的账面价值并计入资本公积。在确认应享有被投资单位净损益的份额时,以取
       得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调
       整后确认。被投资单位采用的会计政策及会计期间与本集团不一致的,按照本集团的会计
       政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资收益和其他综合收益。
       对于本集团与联营企业及合营企业之间发生的交易,投出或出售的资产不构成业务的,未
       实现内部交易损益按照享有的比例计算归属于本集团的部分予以抵销,在此基础上确认投
       资损益。但本集团与被投资单位发生的未实现内部交易损失,属于所转让资产减值损失的,
       不予以抵销。

       在确认应分担被投资单位发生的净亏损时,以长期股权投资的账面价值和其他实质上构成
       对被投资单位净投资的长期权益减记至零为限。此外,如本集团对被投资单位负有承担额
       外损失的义务,则按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后
       期间实现净利润的,本集团在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享
       额。

       11.3.3 长期股权投资处置

       处置长期股权投资时,其账面价值与实际取得价款的差额,计入当期损益。

                                          23
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       12、 投资性房地产

       投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。本集团的投资性
       房地产为已出租的建筑物。

       投资性房地产按成本进行初始计量。与投资性房地产有关的后续支出,如果与该资产有关
       的经济利益很可能流入且其成本能可靠地计量,则计入投资性房地产成本。其他后续支出,
       在发生时计入当期损益。

       本集团采用成本模式对投资性房地产进行后续计量,并按照与房屋建筑物或土地使用权一
       致的政策进行折旧或摊销。

       投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计
       入当期损益。

       13、 固定资产

       13.1 确认条件

       固定资产是指为提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形
       资产。固定资产仅在与其有关的经济利益很可能流入本集团,且其成本能够可靠地计量时
       才予以确认。固定资产按成本并考虑预计弃置费用因素的影响进行初始计量。

       与固定资产有关的后续支出,如果与该固定资产有关的经济利益很可能流入且其成本能可
       靠地计量,则计入固定资产成本,并终止确认被替换部分的账面价值。除此以外的其他后
       续支出,在发生时计入当期损益。

       13.2 折旧方法

       固定资产从达到预定可使用状态的次月起,采用年限平均法在使用寿命内计提折旧。各类
       固定资产的使用寿命和年折旧率如下:

       类别                                      使用年限              年折旧率
                                                                           %
       房屋及建筑物                             30 - 40 年             2.38 - 3.17
       运输工具                                  6 - 10 年             9.50 - 15.83
       办公设备及其他设备                        5 - 11 年             8.64 - 19.00

       预计净残值是指假定固定资产预计使用寿命已满并处于使用寿命终了时的预期状态,本集
       团目前从该项资产处置中获得的扣除预计处置费用后的金额。本集团预计净残值率为 5%。




                                          24
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       13、 固定资产(续)

       13.3 其他说明

       当固定资产处于处置状态或预期通过使用或处置不能产生经济利益时,终止确认该固定资
       产。固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计
       入当期损益。

       本集团至少于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,如发生
       改变则作为会计估计变更处理。

       14、 在建工程

       在建工程按实际成本计量﹐实际成本包括在建期间发生的各项工程支出,使工程达到可使
       用状态前的资本化费用以及其他相关费用等。在建工程不计提折旧。在建工程在达到预定
       可使用状态后结转为固定资产。

       15、 借款费用

       可直接归属于符合资本化条件的资产的购建或者生产的借款费用,在资产支出已经发生、
       借款费用已经发生、为使资产达到预定可使用或可销售状态所必要的购建或生产活动已经
       开始时,开始资本化;当构建或者生产的符合资本化条件的资产达到预定可使用状态或者
       可销售状态时,停止资本化。其余借款费用在发生当期确认为费用。

       专门借款当期实际发生的利息费用,减去尚未动用的借款资金存入银行取得的利息收入或
       进行暂时性投资取得的投资收益后的金额予以资本化;一般借款根据累计资产支出超过专
       门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,确定资本化金额。资
       本化率根据一般借款的加权平均利率计算确定。

       16、 无形资产

       无形资产包括土地使用权、计算机软件及交易席位费等。

       无形资产按成本进行初始计量。使用寿命有限的无形资产自可供使用时起,对其原值减去
       预计净残值和已计提的减值准备累计金额在其预计使用寿命内采用直线法分期平均摊销。
       各类无形资产的摊销方法、使用寿命如下:

                 类别                   摊销方法                 使用寿命(年)
       土地使用权                         直线法                      50
       计算机软件                         直线法                     1-5

       本集团预计净残值率为零。

       年末,对使用寿命有限的无形资产的使用寿命和摊销方法进行复核,必要时进行调整。




                                          25
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       17、 长期资产减值

       本集团在每一个资产负债表日检查长期股权投资、采用成本法计量的投资性房地产、固定
       资产、在建工程和使用寿命确定的无形资产是否存在可能发生减值的迹象。如果该等资产
       存在减值迹象,则估计其可收回金额。尚未达到可使用状态的无形资产,无论是否存在减
       值迹象,每年均进行减值测试。

       估计资产的可收回金额以单项资产为基础,如果难以对单项资产的可收回金额进行估计的,
       则以该资产所属的资产组为基础确定资产组的可收回金额。可收回金额为资产或者资产组
       的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之中的较高者。

       如果资产的可收回金额低于其账面价值,按其差额计提资产减值准备,并计入当期损益。

       商誉至少在每年年度终了进行减值测试。对商誉进行减值测试时,结合与其相关的资产组
       或者资产组组合进行。即,自购买日起将商誉的账面价值按照合理的方法分摊到能够从企
       业合并的协同效应中受益的资产组或资产组组合,如包含分摊的商誉的资产组或资产组组
       合的可收回金额低于其账面价值的,确认相应的减值损失。减值损失金额首先抵减分摊到
       该资产组或资产组组合的商誉的账面价值,再根据资产组或资产组组合中除商誉以外的其
       他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值。

       上述资产减值损失一经确认,在以后会计期间不予转回。

       18、 长期待摊费用

       长期待摊费用为已经发生但应由本期和以后各期负担的分摊期限在一年以上的各项费用。
       长期待摊费用在预计受益期间分期平均摊销。

       19、 买入返售与卖出回购款项

       19.1 买入返售金融资产

       根据协议承诺将于未来某确定日期返售的金融资产不在资产负债表内予以确认。买入该等
       资产所支付的成本,在资产负债表中作为买入返售金融资产列示。买入价与返售价之间的
       差额在协议期内按实际利率法确认,计入利息收入。

       19.2 卖出回购金融资产款

       根据协议承诺将于未来某确定日期回购的已售出的金融资产不在资产负债表内予以终止确
       认。出售该等资产所得的款项,在资产负债表中作为卖出回购金融资产款列示。售价与回
       购价之间的差额在协议期内按实际利率法确认,计入利息支出。




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国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       20、 融资融券

       融资融券业务,是指本集团向客户出借资金供其买入证券或者出借证券供其卖出,并由客
       户交存相应担保物的经营活动。本集团发生的融资融券业务,分为融资业务和融券业务两
       类。

       20.1 融资业务

       本集团对于融出的资金,确认应收债权,并确认相应利息收入。

       20.2 融券业务

       本集团对于融出的证券,不终止确认该证券,但确认相应利息收入。

       本集团对客户融资融券并代客户买卖证券时,作为证券经纪业务进行会计处理。

       21、 转融通业务

       转融通业务是指中国证券金融股份有限公司将自有或者依法筹集的资金或证券出借给本集
       团,供本集团办理融资融券业务的经营活动。本集团发生的转融通业务包括转融资业务和
       转融券业务。

       21.1 转融资业务

       本集团对于融入的资金,确认对出借方的负债,并确认相应利息费用。

       21.2 转融券业务

       本集团对于融入的证券,由于其主要收益或风险不由本集团享有或承担,不确认该证券,
       并确认相应利息费用。

       22、 职工薪酬

       22.1 短期薪酬的会计处理方法

       本集团在职工为其提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期
       损益或相关资产成本。本集团发生的职工福利费,在实际发生时根据实际发生额计入当期
       损益或相关资产成本。职工福利费为非货币性福利的,按照公允价值计量。

       本集团为职工缴纳的医疗保险费、工伤保险费、生育保险费等社会保险费和住房公积金,
       以及本集团按规定提取的工会经费和职工教育经费,在职工为本集团提供服务的会计期间,
       根据规定的计提基础和计提比例计算确定相应的职工薪酬金额,确认相应负债,并计入当
       期损益或相关资产成本。




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国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       22、 职工薪酬(续)

       22.2 离职后福利的会计处理方法

       离职后福利全部为设定提存计划。

       本集团在职工为其提供服务的会计期间,将根据设定提存计划计算的应缴存金额确认为负
       债,并计入当期损益或相关资产成本。

       22.3 辞退福利的会计处理方法

       本集团向职工提供辞退福利,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计
       入当期损益:本集团不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;
       本集团确认与涉及支付辞退福利的重组相关的成本或费用时。

       22.4 其他长期职工福利的会计处理方法

       对于其他长期职工福利,符合设定提存计划条件的,按照上述设定提存计划的有关规定进
       行处理,除此之外按照设定受益计划的有关规定,确认和计量其他长期职工福利净负债或
       净资产。在报告年末,其他长期职工福利产生的职工薪酬成本确认为服务成本、其他长期
       职工福利净负债或净资产的利息净额以及重新计量其他长期职工福利净负债或净资产所产
       生的变动三个组成部分。这些项目的总净额计入当期损益或相关资产成本。

       23、 预计负债

       当与或有事项相关的义务是本集团承担的现时义务,且履行该义务很可能导致经济利益流
       出,以及该义务的金额能够可靠地计量,则确认为预计负债。

       在资产负债表日,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,按照履
       行相关现时义务所需支出的最佳估计数对预计负债进行计量。如果货币时间价值影响重大,
       则以预计未来现金流出折现后的金额确定最佳估计数。

       24、 收入

       24.1 手续费及佣金收入

       手续费及佣金收入于服务已经提供且收取的金额能够可靠地计量时,按权责发生制确认收
       入。其中:

       (1) 代理买卖证券业务收入在代理买卖证券交易日确认。
       (2) 证券承销业务收入于承销服务已经提供且收取的金额能够可靠地计量时按承销协议约
           定的金额或比例确认。
       (3) 资产管理及基金管理业务手续费收入在相关服务提供后,按合同约定方式确认。


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国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       24、收入(续)

       24.2 利息收入

       利息收入按照使用本集团资金的时间和实际利率计算确定。

       24.3 其他收入

       在服务已经提供,收入的金额能够可靠地计量,相关的经济利益很可能流入本集团,相关
       的已发生或将发生的成本能够可靠地计量时,按照有关合同或协议约定的收费时间和方法
       计算确认当期收入。

       25、 政府补助

       政府补助是指本集团从政府无偿取得货币性资产和非货币性资产。政府补助根据相关政府
       文件中明确规定的补助对象性质划分为与资产相关的政府补助和与收益相关的政府补助。

       政府补助在能够满足政府补助所附条件且能够收到时予以确认。政府补助为货币性资产的,
       按照收到或应收的金额计量。

       25.1 与收益相关的政府补助判断依据及会计处理方法

       本集团的政府补助主要包括企业地方经济发展贡献奖励等,该等政府补助为与收益相关的
       政府补助。

       与收益相关的政府补助,用于补偿以后期间的相关成本费用和损失的,确认为递延收益,
       并在确认相关成本费用或损失的期间计入当期损益;用于补偿已经发生的相关成本费用和
       损失的,直接计入当期损益。

       与本集团日常活动相关的政府补助,按照经济业务实质,计入其他收益。与本集团日常活
       动无关的政府补助,计入营业外收入。

       26、 递延所得税资产/递延所得税负债

       所得税费用包括当期所得税和递延所得税。

       26.1 当期所得税

       资产负债表日,对于当期和以前期间形成的当期所得税负债(或资产),以按照税法规定计
       算的预期应交纳(或返还)的所得税金额计量。




                                            29
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       26、 递延所得税资产/递延所得税负债(续)

       26.2 递延所得税资产及递延所得税负债

       对于某些资产、负债项目的账面价值与其计税基础之间的差额,以及未作为资产和负债确
       认但按照税法规定可以确定其计税基础的项目的账面价值与计税基础之间的差额产生的暂
       时性差异,采用资产负债表债务法确认递延所得税资产及递延所得税负债。

       一般情况下所有暂时性差异均确认相关的递延所得税。但对于可抵扣暂时性差异,本集团
       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,确认相关的递延所得税资
       产。此外,与商誉的初始确认相关的,以及与既不是企业合并、发生时也不影响会计利润
       和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的暂时性差异,
       不予确认有关的递延所得税资产或负债。

       对于能够结转以后年度的可抵扣亏损及税款抵减,以很可能获得用来抵扣可抵扣亏损和税
       款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。

       本集团确认与子公司、联营企业及合营企业投资相关的应纳税暂时性差异产生的递延所得
       税负债,除非本集团能够控制暂时性差异转回的时间,而且该暂时性差异在可预见的未来
       很可能不会转回。对于与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异,只
       有当暂时性差异在可预见的未来很可能转回,且未来很可能获得用来抵扣可抵扣暂时性差
       异的应纳税所得额时,本集团才确认递延所得税资产。

       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,按照预期收回相
       关资产或清偿相关负债期间的适用税率计量。

       除与直接计入其他综合收益或股东权益的交易和事项相关的当期所得税和递延所得税计入
       其他综合收益或股东权益,以及企业合并产生的递延所得税调整商誉的账面价值外,其余
       当期所得税和递延所得税费用或收益计入当期损益。

       资产负债表日,对递延所得税资产的账面价值进行复核,如果未来很可能无法获得足够的
       应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很
       可能获得足够的应纳税所得额时,减记的金额予以转回。

       26.3 所得税的抵销

       当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,本
       集团当期所得税资产及当期所得税负债以抵销后的净额列报。

       当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递
       延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳
       税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳
       税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,本集团递
       延所得税资产及递延所得税负债以抵销后的净额列报。
                                             30
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       27、 租赁

       实质上转移了与资产所有权有关的全部风险和报酬的租赁为融资租赁。融资租赁以外的其
       他租赁为经营租赁。

       27.1 本集团作为承租人记录经营租赁业务

       经营租赁的租金支出在租赁期内的各个期间按直线法计入相关资产成本或当期损益。初始
       直接费用计入当期损益。或有租金于实际发生时计入当期损益。

       27.2 本集团作为出租人记录经营租赁业务

       经营租赁的租金收入在租赁期内的各个期间按直线法确认为当期损益。对金额较大的初始
       直接费用于发生时予以资本化,在整个租赁期间内按照与确认租金收入相同的基础分期计
       入当期损益;其他金额较小的初始直接费用于发生时计入当期损益。或有租金于实际发生
       时计入当期损益。

       27.3 本集团作为出租人记录融资租赁业务

       于租赁期开始日,将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款
       的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和
       与其现值之和的差额确认为未实现融资收益。

       未实现融资收益在租赁期内采用实际利率法计算确认当期的融资收入。或有租金于实际发
       生时计入当期损益。

       应收融资租赁款扣除未实现融资收益后的余额分别作为长期债权和一年内到期的长期债权
       列示。

       28、 利润分配

       资产负债表日后,经审议批准的利润分配方案中拟分配的利润,不确认为资产负债表日的
       负债,在资产负债表日后事项附注中单独披露。

       29、 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
       方关系的企业,不构成本公司的关联方。




                                          31
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

三、   重要会计政策和会计估计(续)

       30、 重要会计政策变更

       本集团根据财政部发布的《关于修订印发 2018 年度一般企业财务报表格式的通知》(财会
       (2018)15 号)、《关于 2018 年度一般企业财务报表格式有关问题的解读》(以下简称“财会
       15 号文件及相关解读”)有关要求编制 2018 年度财务报表。财会 15 号文件及相关解读对
       资产负债表和利润表的部分列报项目进行了修订,对于列报项目的变更,本集团采用追溯
       调整法进行会计处理,追溯调整了 2017 年度财务报表“其他收益”的列报口径。本次列
       报项目的变更对本集团 2017 年度的净利润和 2017 年 12 月 31 日的股东权益没有影响。

四、 运用会计政策过程中所作的重要判断和会计估计所采用的关键假设和不确定因素

       本集团在运用附注三所描述的会计政策过程中,由于经营活动内在的不确定性,本集团需
       要对无法准确计量的报表项目的账面价值进行判断、估计和假设。这些判断、估计和假设
       是基于本集团管理层过去的历史经验,并在考虑其他相关因素的基础上作出的。实际的结
       果可能与本集团的估计存在差异。

       本集团对前述判断、估计和假设在持续经营的基础上进行定期复核,会计估计的变更仅影
       响变更当期的,其影响数在变更当期予以确认;既影响变更当期又影响未来期间的,其影
       响数在变更当期和未来期间予以确认。

       -   会计估计中采用的关键假设和不确定因素

       资产负债表日,会计估计中很可能导致未来期间资产、负债账面价值作出重大调整的关键
       假设和不确定性主要有:

       金融资产的公允价值

       本集团对没有活跃市场报价的金融工具,采用包括现金流量折现法等在内的各种估值技术
       确定其公允价值。对于法律明令限制本集团在特定期间内处置的可供出售金融资产,其公
       允价值是以市场报价为基础并根据该工具的特征进行调整。在估值时,本集团需对诸如自
       身和交易对手的信用风险、市场波动率和相关性等方面进行估计,这些相关因素假设的变
       化会对金融工具的公允价值产生影响。




                                           32
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

四、   运用会计政策过程中所作的重要判断和会计估计所采用的关键假设和不确定因素(续)

       -     会计估计中采用的关键假设和不确定因素(续)

       可供出售权益工具的减值

       如果有客观证据表明划分为可供出售金融资产的权益工具投资公允价值发生严重或非暂时
       性下跌,本集团对可供出售权益工具投资计提减值准备。本集团确定可供出售权益工具投
       资是否发生严重或非暂时性下跌很大程度上依赖于管理层的判断。

       对于一般的可供出售权益工具,本集团认为当其出现下列任何一种情况时,即表明该项投
       资的公允价值发生了严重或非暂时性下跌,应当对其计提减值准备,确认减值损失:

       (1)    单项投资的公允价值低于其持有成本 50%;
       (2)    单项投资的公允价值持续低于其持有成本 12 个月以上。

       本集团对划分为可供出售金融资产并以成本进行后续计量的股权投资进行定期和不定期的
       跟踪管理,及时了解被投资单位经营情况;对识别出的具有减值迹象的投资,管理层对其
       未来现金流量作出估计,并按照其未来现金流量现值低于账面价值的差额计提减值准备。
       本集团在估计未来现金流量的过程中,会综合考虑被投资单位所处技术、市场、经济或法
       律环境等发生的重大变化,被投资单位的经营能力,可能的退出渠道以及与被投资单位的
       谈判结果等因素。这需要管理层作出重大判断。

       融出资金和买入返售金融资产的减值

       本集团定期检查融出资金和买入返售金融资产的情况以评估减值。本集团先按个别基础检
       查客户所提供的资金和证券抵押品价值,对于未按期补足担保品而被强制平仓的客户,本
       集团按照应收款项坏账准备的确认标准和计提方法计提减值准备;对于有客观证据证明或
       者已经识别存在损失迹象的客户,分析交易对手的信用等级、偿债能力、抵押品、担保比
       例等,并单独进行减值测试,按个别认定法计提减值准备。对于未按个别认定法计提减值
       准备的融出资金和买入返售金融资产,本集团基于风险特征按照一定比例分别计提减值准
       备。本集团定期复核融出资金和买入返售金融资产减值测试方法及假设,以减少预计损失
       与实际损失之间的差异。

       对于未按个别认定法计提减值准备的融出资金与买入返售金融资产,本集团根据融出资金
       与买入返售金融资产的资产分类,结合维持担保比例情况,按照资产负债表日融资余额的
       一定比例计提减值准备。具体计提比例为:融出资金余额的 0.20%,股票质押回购业务余
       额的 0.50%。

       持有至到期投资的减值

       本集团定期检查持有至到期投资的情况以评估减值,当存在减值迹象时,本集团根据发行人预
       计的未来现金流量、还款状况及经营情况等评估减值损失的具体金额,按个别认定法计提减值
       准备。



                                             33
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

四、   运用会计政策过程中所作的重要判断和会计估计所采用的关键假设和不确定因素(续)

       -   会计估计中采用的关键假设和不确定因素(续)

       所得税以及递延所得税

       本集团在正常的经营活动中,有部分交易其最终的税务处理和计算存在一定的不确定性。
       如果这些税务事项的最终认定结果同最初确认的金额存在差异,则该差异将对其最终认定
       期间的当期所得税和递延所得税产生影响。

       合并范围的确定

       评估本集团是否作为投资者控制被投资企业时须考虑所有事实及情况。控制的定义包含以
       下三项要素:(a)拥有对被投资者的权力;(b)通过参与被投资者的相关活动而享有可变回报;
       及(c)有能力运用对被投资者的权力影响其回报的金额。倘若有事实及情况显示上述一项或
       多项要素发生了变化,则本集团需要重新评估其是否对被投资企业构成控制。

       对于本集团管理并投资的结构化主体(如基金及资产管理计划等),本集团会评估其所持有
       结构化主体连同其管理人报酬所产生的可变回报的最大风险敞口是否足够重大以致表明本
       集团对结构化主体拥有控制权。若本集团对管理的结构化主体拥有控制权,则将结构化主
       体纳入合并财务报表的合并范围。对于本集团以外各方持有的结构化主体份额,因本集团
       作为发行人具有合约义务以现金回购其发售的份额,本集团将其确认为以公允价值计量且
       其变动计入当期损益的金融负债或其他负债。

五、   税项

       1、 主要税种及税率

              税种                        计税依据                        税率
                            按销售额乘以适用税率扣除当期可抵扣进     6%、10%、11%或
       增值税
                            项税后的余额或销售额乘以征收率计算     16%、17%;3%或 5%
       城市维护建设税       实际缴纳的增值税额                             7%
       教育费附加           实际缴纳的增值税额                             3%
       企业所得税(注)       应纳税所得额                                  25%

       注: 本公司及全部下属分支机构按照国家税务总局《关于印发〈跨地区经营汇总纳税企业
            所得税征收管理办法〉的公告》(国家税务总局公告 2012 年第 57 号)的规定,实行就
            地预缴、汇总清算的企业所得税缴纳政策。




                                              34
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注

       1、 货币资金

       (1)   按类别列示
                                                                                                                      单位:人民币元
                                        项目                                     年末余额                           年初余额
             库存现金                                                                  27,759.65                          22,700.83
             银行存款                                                           9,474,758,817.00                  10,806,076,924.28
             其中:客户存款                                                     6,648,358,241.31                   8,362,625,946.78
                   公司存款                                                     2,826,400,575.69                   2,443,450,977.50
             其他货币资金                                                           2,055,594.53                      11,152,405.55
             合计                                                               9,476,842,171.18                  10,817,252,030.66

       (2)   按币种列示
                                                                                                                        单位:人民币元
                                                              年末余额                                          年初余额
                       项目
                                           原币金额           折算汇率     人民币元            原币金额         折算汇率      人民币元
             ①库存现金
                   人民币                        27,759.65       1.0000         27,759.65          22,700.83       1.0000          22,700.83
             ②银行存款
               客户存款
                 客户资金存款
                   人民币                6,069,946,690.66        1.0000   6,069,946,690.66   7,629,947,595.75      1.0000    7,629,947,595.75
                   港币                      9,800,938.69        0.8762       8,587,582.47      12,246,704.24      0.8359       10,237,020.09
                   美元                      3,500,272.38        6.8632      24,023,069.39       5,368,512.84      6.5342       35,078,938.05
                   小计                                                   6,102,557,342.52                                   7,675,263,553.89
                 客户信用资金存款(注)
                   人民币                 545,800,898.79         1.0000     545,800,898.79    687,362,392.89       1.0000      687,362,392.89
                 客户存款合计                                             6,648,358,241.31                                   8,362,625,946.78
               公司存款
                 公司自有资金存款
                   人民币                2,551,422,086.16        1.0000   2,551,422,086.16   2,082,912,884.60      1.0000    2,082,912,884.60
                   港币                      6,994,537.33        0.8762       6,128,613.61       5,007,422.52      0.8359        4,185,706.25
                   美元                        382,278.06        6.8632       2,623,650.78         129,523.91      6.5342          846,335.14
                   小计                                                   2,560,174,350.55                                   2,087,944,925.99
                 公司信用资金存款
                   人民币                 266,226,225.14         1.0000     266,226,225.14    355,506,051.51       1.0000      355,506,051.51
                 公司存款合计                                             2,826,400,575.69                                   2,443,450,977.50
               银行存款合计                                               9,474,758,817.00                                  10,806,076,924.28
             ③其他货币资金
                   人民币                      2,055,594.53      1.0000       2,055,594.53     11,152,405.55       1.0000       11,152,405.55
             合计                                                         9,476,842,171.18                                  10,817,252,030.66



             注: 客户信用资金存款反映本公司存入银行或其他金融机构开展融资融券业务的客
                  户资金款项和客户为融资融券存入的担保资金款项。




                                                                     35
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       1、 货币资金(续)

       (3)   货币资金中使用受限制情况
                                                                                                                     单位:人民币元
                             项目                                                  年末余额                         年初余额
             一般风险准备定期存款(注)                                              272,760,000.00                   243,700,000.00
             一般风险准备专户存款(注)                                                  461,172.26                         38,312.56
             集合资产理财计划风险准备金                                              5,432,513.05                      5,210,226.85
             合计                                                                  278,653,685.31                   248,948,539.41

             注: 一般风险准备定期存款和一般风险准备专户存款是本集团的子公司国海富兰克
                  林基金管理有限公司根据《公开募集证券投资基金风险准备金监督管理暂行办
                  法》(中国证监会 2013 年第 94 号令)的相关规定在独立的专户中存放的用于特定
                  用途的存款。

       2、 结算备付金

       (1)   按类别列示
                                                                                                                     单位:人民币元
                                      项目                                       年末余额                           年初余额
             客户备付金                                                       1,246,278,251.62                    1,750,391,609.72
             公司备付金                                                          58,212,090.56                      133,126,937.42
             合计                                                             1,304,490,342.18                    1,883,518,547.14

       (2)   按币种列示
                                                                                                                    单位:人民币元
                                                   年末余额                                              年初余额
                    项目
                                 原币金额          折算汇率    人民币元              原币金额          折算汇率        人民币元
             ①客户备付金
               客户普通备付金
                人民币          1,100,520,390.39     1.0000   1,100,520,390.39      1,505,032,132.14       1.0000       1,505,032,132.14
                港币              47,992,824.28      0.8762        42,051,312.63      47,828,028.73        0.8359         39,979,449.22
                美元                2,499,610.83     6.8632        17,155,329.05        1,851,179.68       6.5342         12,095,978.27
               小计                                           1,159,727,032.07                                          1,557,107,559.63
               客户信用备付金
                人民币            86,551,219.55      1.0000        86,551,219.55     193,284,050.09        1.0000        193,284,050.09
               客户备付金合计                                 1,246,278,251.62                                          1,750,391,609.72
             ②公司备付金
               公司自有备付金
                人民币            58,212,090.56      1.0000        58,212,090.56     133,126,937.42        1.0000        133,126,937.42
             合计                                             1,304,490,342.18                                          1,883,518,547.14




                                                              36
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       3、 融出资金

       (1)   按类别列示
                                                                                                                        单位:人民币元
                               项目                                                        年末余额                      年初余额
             融资融券业务融出资金                                                       3,922,674,930.29              6,360,906,916.35
             其中:个人                                                                 3,736,737,473.84              6,050,709,375.39
                   机构                                                                   185,937,456.45                310,197,540.96
             合计                                                                       3,922,674,930.29              6,360,906,916.35
             减:减值准备                                                                  11,266,572.13                 13,088,822.76
             融出资金账面价值                                                           3,911,408,358.16              6,347,818,093.59

       (2)   按账龄分析
                                                                                                                          单位:人民币元
                                                 年末余额                                                      年初余额
                                   账面余额                       坏账准备                      账面余额                      坏账准备
                 账龄
                                              比例                        计提比例                         比例                       计提比例
                                金额                        金额                             金额                         金额
                                              (%)                           (%)                             (%)                         (%)
             3 个月以内    1,298,384,953.83      33.10    2,596,769.91          0.20    2,510,222,619.75     39.46    5,021,611.12          0.20
             3 至 6 个月     290,130,686.26       7.40      580,261.37          0.20    1,081,715,612.27     17.01    2,170,027.10          0.20
             6 个月以上    2,334,159,290.20      59.50    8,089,540.85          0.35    2,768,968,684.33     43.53    5,897,184.54          0.21
             合计          3,922,674,930.29     100.00   11,266,572.13          0.29    6,360,906,916.35   100.00    13,088,822.76          0.21



       (3)   本公司融出资金的账面价值为人民币 3,911,408,358.16 元。

       (4)   担保物公允价值

             客户因融资融券业务融出资金向本公司提供的担保物之公允价值,详见附注十四、2。

       (5)   融出资金余额中无向持有本公司 5%(含 5%)以上表决权股份的股东融出的资金

       4、 以公允价值计量且其变动计入当期损益的金融资产
                                                                                                                        单位:人民币元
                                       项目                                               年末余额                       年初余额
             交易性金融资产                                                            8,641,632,366.35              13,104,330,833.56
               其中:债务工具投资                                                      8,305,499,969.27              11,539,016,936.77
                     权益工具投资                                                        336,132,397.08               1,565,313,896.79
             指定以公允价值计量且其变动计入当期
                                                                                          28,199,847.22                    37,373,417.59
               损益的金融资产
               其中:权益工具投资                                                         28,199,847.22                  37,373,417.59
             合计                                                                      8,669,832,213.57              13,141,704,251.15
             其中:融出证券                                                                        -                              -

             本集团以公允价值计量且其变动计入当期损益的金融资产中为卖出回购业务而设定质
             押及转让过户的债券之公允价值,详见附注六、20。


                                                                   37
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       5、 衍生金融工具
                                                                                                         单位:人民币元
                                                   年末余额                                         年初余额
                                                 非套期工具                                       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
             权益衍生工具
             股指期货业务(注)     1,802,160.00             -                -     12,518,800.00            -                -
             场外期权业务                   -              -                -      3,000,000.00       1,230.13              -
             场内期权业务         3,175,000.00       54,672.00              -              -               -                -
             其他衍生工具
             国债期货业务(注)    97,710,000.00             -                -      5,692,800.00            -                -
             商品期货业务(注)   517,080,290.00             -                -    135,189,735.00            -                -
             场内期货期权       208,430,000.00     3,640,168.50             -              -              -                 -
             合计               828,197,450.00     3,694,840.50             -    156,401,335.00       1,230.13              -


             注: 在当日无负债结算制度下,本集团于本年末所持有的国债期货、股指期货以及
                  商品期货合约产生的持仓损益,已经结算并包括在结算备付金中。因此,衍生
                  金融工具项下的国债期货、股指期货以及商品期货形成的金融资产或金融负债
                  与相关业务的暂收暂付款(结算所得的持仓损益)之间按抵销后的净额为零列示。

                    于本年末,抵销前衍生金融负债与相关暂付款的金额为人民币 1,352,516.71 元
                    (年初数:抵销前衍生金融资产与相关暂收款的金额为人民币 521,187.19 元)。

       6、 买入返售金融资产

       (1)   按标的物类别列示
                                                                                                         单位:人民币元
                                   项目                                         年末余额                 年初余额
             股票                                                            8,371,466,497.21         6,764,148,680.00
             债券                                                            1,644,276,462.01         1,616,426,737.42
             其中:国债                                                        495,232,862.70            53,415,641.25
                   企业债                                                      384,743,599.31           630,548,004.94
                   公司债                                                      100,000,000.00           193,367,601.57
                   其他                                                        664,300,000.00           739,095,489.66
             合计                                                           10,015,742,959.22         8,380,575,417.42
             减:减值准备                                                      112,895,041.55            33,820,743.40
             账面价值                                                        9,902,847,917.67         8,346,754,674.02




                                                            38
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       6、 买入返售金融资产(续)

       (2)   按业务类别列示
                                                                      单位:人民币元
                                项目                年末余额           年初余额
             股票质押式回购                      8,371,466,497.21   6,764,148,680.00
             交易所质押式买入返售                  859,532,862.70     105,415,641.25
             银行间质押式买入返售                  399,600,000.00               -
             场外协议回购                          385,143,599.31   1,461,666,671.51
             银行间买断式买入返售                            -         49,344,424.66
             合计                               10,015,742,959.22   8,380,575,417.42
             减:减值准备                          112,895,041.55      33,820,743.40
             账面价值                            9,902,847,917.67   8,346,754,674.02

       (3)   股票质押式回购的剩余期限
                                                                       单位:人民币元
                              剩余期限              年末余额            年初余额
             1 个月内                            2,601,782,908.43      217,855,717.00
             1 至 3 个月                           468,070,513.00    1,317,928,596.00
             3 个月至 1 年                       4,830,898,983.72    3,394,046,042.00
             1 年以上                              470,714,092.06    1,834,318,325.00
             合计                                8,371,466,497.21    6,764,148,680.00
             减:减值准备                          112,895,041.55       33,820,743.40
             账面价值                            8,258,571,455.66    6,730,327,936.60

       (4)   银行间与交易所买入返售的剩余期限
                                                                      单位:人民币元
                              剩余期限             年末余额            年初余额
             1 个月内                           1,259,132,862.70      154,760,065.91
             减:减值准备                                    -                   -
             账面价值                           1,259,132,862.70      154,760,065.91

       (5)   买入返售金融资产中担保物公允价值
                                                                       单位:人民币元
                             担保物类别          年末公允价值        年初公允价值
             股票                               13,081,687,279.29   13,387,852,994.00
             债券                                1,633,134,282.70    1,588,545,761.25
             合计                               14,714,821,561.99   14,976,398,755.25




                                           39
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       7、 应收款项

       (1)   按明细列示
                                                                                                                                   单位:人民币元
                             项目                                                           年末余额                               年初余额
             应收资产管理业务手续费及佣金                                                    75,724,560.35                          27,712,014.64
             应收财务顾问及其他业务手续费及佣金                                              35,398,571.94                           9,443,727.60
             应收承销手续费及佣金                                                            21,864,749.74                          14,691,947.10
             应收基金业务手续费及佣金                                                        21,646,261.91                          33,430,246.29
             其他                                                                            24,108,698.64                          15,543,588.52
             合计                                                                           178,742,842.58                         100,821,524.15
             减:坏账准备                                                                     5,066,039.25                           5,883,738.16
             应收款项账面价值                                                               173,676,803.33                          94,937,785.99

       (2) 按账龄列示
                                                                                                                                    单位:人民币元
                                                    年末余额                                                           年初余额
               账龄                 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        166,734,751.50     93.28     1,187,567.04           0.71       90,748,723.34      90.01            4,093,486.70          4.51
             1至2年            7,133,382.55      4.00     2,153,461.73          30.19        7,440,680.15       7.38              187,864.51          2.52
             2至3年            3,330,766.67      1.86       181,068.62           5.44        2,585,305.45       2.56            1,555,571.74         60.17
             3 年以上          1,543,941.86      0.86     1,543,941.86         100.00           46,815.21       0.05               46,815.21        100.00
             合计            178,742,842.58    100.00     5,066,039.25           2.83      100,821,524.15     100.00            5,883,738.16          5.84



       (3)   按评估方式列示
                                                                                                                                    单位:人民币元
                                                                 年末余额                                                 年初余额
                                                 账面余额                        坏账准备                  账面余额                       坏账准备
                      评估方式
                                                               比例                      计提比例                        比例                     计提比例
                                             金额                            金额                       金额                            金额
                                                               (%)                         (%)                           (%)                        (%)
             单项金额重大并单项计提
                                                     -            -               -          -                 -            -                 -        -
               坏账准备的款项
             按信用风险特征组合计提
                                         173,676,803.33         97.17             -          -       94,937,785.99        94.16               -        -
               坏账准备的款项
             单项金额不重大但单独计
                                           5,066,039.25          2.83   5,066,039.25     100.00       5,883,738.16         5.84      5,883,738.16    100.00
               提坏账准备的款项
             合计                        178,742,842.58        100.00   5,066,039.25        2.83    100,821,524.15       100.00      5,883,738.16      5.84




                                                                        40
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、 合并财务报表项目附注(续)

      7、 应收款项(续)

      (4)   应收款项金额前五名单位名称/性质情况
                                                                                                          单位:人民币元
                                                                                                             占应收款项
                     单位名称                 金额                账龄                  款项性质
                                                                                                             总额比例(%)
            国海金贝壳 9 号(债券增强) 集                                             应收管理费及
                                           47,552,917.81        1 年以内                                        26.60
              合资产管理计划                                                         席位佣金手续费

            国家开发银行股份有限公司       16,392,339.74        1 年以内          应收债券承销手续费            9.17

            国海金贝壳 27 号集合资产管理
                                            8,594,719.48        1至2年           应收资产管理计划垫付款         4.81
              计划
            国海证券-齐河农商行定向资产                    1 年以内、1 至 2 年
                                            6,413,720.20                               应收管理费               3.59
              管理计划                                         及2至3年
            吉林市城市建设控股集团有限
                                            5,400,000.00        1 年以内             应收财务顾问费             3.02
              公司
            合计                           84,353,697.23                                                        47.19


      (5)   应收款项余额中无应收持有本公司 5%(含 5%)以上表决权股份的股东的款项。

      8、 应收利息
                                                                                                        单位:人民币元
                                项目                                年末余额                          年初余额
            债券投资                                                  638,506,040.72                    670,719,849.06
            买入返售                                                   54,741,477.34                     20,698,910.08
            存放金融同业                                               17,679,291.34                     27,680,107.76
            融资融券                                                   10,361,527.27                     16,035,436.33
            合计                                                      721,288,336.67                    735,134,303.23
            减:坏账准备                                               12,069,973.22                              -
            应收利息账面价值                                          709,218,363.45                    735,134,303.23

      9、 存出保证金
                                                                                                        单位:人民币元
                                项目                               年末余额                           年初余额
            交易保证金                                             1,078,761,820.76                   1,364,129,594.94
            信用保证金                                                 9,383,315.70                      43,167,072.35
            合计                                                   1,088,145,136.46                   1,407,296,667.29




                                                           41
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、 合并财务报表项目附注(续)

      10、 可供出售金融资产

      (1)   可供出售金融资产情况
                                                                                                  单位:人民币元
                                                                           年末余额
                   项目                                     累计公允价值
                                         成本                                     减值准备           账面价值
                                                                变动
            按公允价值计量:
              债券                 10,088,718,346.31         13,332,813.69     40,000,000.00      10,062,051,160.00
              股票                    190,734,186.99            133,479.39     53,277,373.72         137,590,292.66
              基金                    493,690,923.41        -22,363,829.06     16,353,213.20         454,973,881.15
              证券公司理财产品         15,188,099.87          1,019,136.18      9,100,346.55           7,106,889.50
              银行理财产品            243,400,000.00                   -                 -           243,400,000.00
            按成本计量:
              权益工具                263,747,350.00                   -       28,600,697.52         235,146,652.48
            合计                   11,295,478,906.58         -7,878,399.80    147,331,630.99      11,140,268,875.79
              其中:融出证券           28,970,972.21            890,820.68     11,115,849.69          18,745,943.20

                                                                                                  单位:人民币元
                                                                           年初余额
                    项目                                    累计公允价值
                                         成本                                      减值准备          账面价值
                                                                变动
            按公允价值计量:
              债券                 4,116,787,445.40           -3,779,025.40       30,000,000.00    4,083,008,420.00
              股票                   240,734,190.53            7,707,500.40       13,119,090.49      235,322,600.44
              基金及基金专户理财     572,081,630.23            4,960,385.96        4,758,628.71      572,283,387.48
              证券公司理财产品       420,449,157.49              186,853.48        1,695,000.00      418,941,010.97
              银行理财产品           275,270,000.00                     -                   -        275,270,000.00
            按成本计量:
              权益工具               304,526,200.00                    -          25,718,500.00      278,807,700.00
            合计                   5,929,848,623.65           9,075,714.44        75,291,219.20    5,863,633,118.89
              其中:融出证券          26,082,107.55           3,622,636.72         5,473,121.27       24,231,623.00

            本集团可供出售金融资产中为卖出回购业务而设定质押及转让过户的债券之公允价值,
            详见附注六、20。

      (2)   可供出售金融资产减值准备变动情况
                                                                                                  单位:人民币元
                                                                              本年减少
                   项目              年初余额           本年增加                                      年末余额
                                                                        本年转回    本年转销
            按公允价值计量:
              债券                 30,000,000.00      10,000,000.00           -               -       40,000,000.00
              股票                 13,119,090.49      40,158,283.23           -               -       53,277,373.72
              基金及基金专户理财    4,758,628.71      11,594,584.49           -               -       16,353,213.20
              证券公司理财产品      1,695,000.00       7,405,346.55           -               -        9,100,346.55
            按成本计量:
              权益工具             25,718,500.00       2,882,197.52           -               -      28,600,697.52
            合计                   75,291,219.20      72,040,411.79           -               -     147,331,630.99
              其中:融出证券        5,473,121.27       5,642,728.42           -               -      11,115,849.69


                                                       42
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       10、 可供出售金融资产(续)

       (3)   存在限售期限的可供出售金融资产
             本集团持有的存在限售期限的可供出售金融资产包括存在限售期限的股票以及本集团
             运用自有资金投资本集团管理的基金。
             ①   存在限售期限的股票明细如下:
                                                                                单位:人民币元
                      证券名称                限售解禁日                  年末账面价值
             股票 A                           27/8/2019                         74,316,814.00

             ②   基金
             本年末,根据《基金管理公司固有资金运用管理暂行规定》及《公开募集证券投资基
             金运作管理办法》的相关规定,本集团因持有期限未满 6 个月而流通受限的本集团管
             理的基金账面价值为人民币 7,671,076.41 元;本集团因持有期限未满三年而流通受限
             的本集团管理的发起式基金账面价值为人民币 10,398,000.00 元;本集团因持有处于
             清算期而流通受限的本集团管理的基金账面价值为人民币 8,228,528.30 元。
       (4)   已融出证券的担保物公允价值
             客户因融券业务向本公司提供的担保物之公允价值,详见附注十四、2。

       11、 持有至到期投资
                                                                               单位:人民币元
                             项目                       年末余额              年初余额
             债券投资                                15,871,959,638.73      16,587,809,716.60
             其中:国债                                 100,886,552.75         100,994,306.41
                   金融债                            13,171,165,967.72      13,182,834,966.30
                   企业债                             1,055,925,810.64       1,671,468,745.80
                   公司债                             1,543,981,307.62       1,632,511,698.09
             证券公司收益凭证                             49,305,676.73                   -
             合计                                    15,921,265,315.46      16,587,809,716.60
             减:减值准备                                           -                     -
             账面价值                                15,921,265,315.46      16,587,809,716.60

       12、 长期股权投资

       (1)   按类别列示
                                                                               单位:人民币元
                             类别                       年末余额               年初余额
             联营企业                                   154,283,140.51         134,892,283.13
             合营企业                                     7,294,811.84           7,341,006.76
             合计                                       161,577,952.35         142,233,289.89
             减:减值准备                                          -                      -
             长期股权投资净额                           161,577,952.35         142,233,289.89

                                              43
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       12、 长期股权投资(续)
                                                                                                                                                                                                              单位:人民币元
                                                                                                                   本年增减变动                                                     在被投资     在被投资单
                  被投资单位名称           核算方法     投资成本         年初余额                                  权益法下确认       其他综合                     年末余额       单位持股比例     位表决权   减值准备   本年减值准备
                                                                                         增加投资       减少投资                                 现金红利
                                                                                                                     的投资收益       收益调整                                        (%)          比例(%)
            一、合营企业
            厦门国海坚果投资
                                            权益法      2,100,000.00     1,217,343.29            -            -          -27,274.32         -            -         1,190,068.97      60.00         60.00            -             -
              管理有限公司(注 1)
            南宁国海玉柴投资
                                            权益法      5,924,601.00     6,123,663.47            -            -          -18,920.60         -            -         6,104,742.87      60.80         60.80            -             -
              管理有限公司(注 1)
            小计                                        8,024,601.00     7,341,006.76            -            -          -46,194.92         -            -         7,294,811.84                                     -             -
            二、联营企业
            厦门国海坚果创业投资合
                                            权益法     40,000,000.00    38,150,276.46            -            -         482,127.45          -            -        38,632,403.91      31.62         31.62            -             -
              伙企业(有限合伙) (注 2)
            广西国海玉柴金投创业投资
                                            权益法     90,000,000.00    89,451,717.81            -            -         983,903.97          -    -1,343,937.63    89,091,684.15      35.57         35.57            -             -
              合伙企业(有限合伙) (注 2 )
            苏州盈迪信康科技
                                            权益法      5,500,000.00     5,053,710.72            -            -         -464,327.09         -            -         4,589,383.63      14.72         14.72            -             -
              股份有限公司(注 2 )
            杭州国海鑫盛股权投资
                                            权益法     20,000,000.00             -      20,000,000.00         -         -209,938.30         -            -        19,790,061.70      15.77         15.77            -             -
              合伙企业(有限合伙) (注 2 )
            广西全域旅游产业发展基
                                            权益法      2,500,000.00     2,236,578.14                   -     -          -56,971.02         -            -         2,179,607.12      25.00         25.00            -             -
              金管理有限公司(注 2 )
            小计                                      158,000,000.00   134,892,283.13   20,000,000.00         -         734,795.01          -    -1,343,937.63   154,283,140.51                                     -             -
            合计                                      166,024,601.00   142,233,289.89   20,000,000.00         -         688,600.09          -    -1,343,937.63   161,577,952.35                                     -             -




           年末,被投资单位向本集团转移资金的能力未受到限制。




                                                                                                                   44
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       12、 长期股权投资(续)

           注 1: 根据合伙协议,本集团作为普通合伙人及有限合伙人,投资于厦门国海坚果投
                  资管理有限公司、南宁国海玉柴投资管理有限公司,本集团担任普通合伙人及
                  执行事务合伙人,对该等合伙企业实施共同控制,因此本集团将该等合伙企业
                  作为合营企业按照权益法进行核算。

           注 2: 根据合伙协议,本集团为厦门国海坚果创业投资合伙企业(有限合伙)、广西国
                  海玉柴金投创业投资合伙企业(有限合伙)、苏州盈迪信康科技股份有限公司、
                  杭州国海鑫盛股权投资合伙企业(有限合伙) 、广西全域旅游产业发展基金管理
                  有限公司的普通合伙人及执行事务合伙人,对该等合伙企业具有重大影响,因
                  此本集团将该等合伙企业作为联营企业并按照权益法进行核算。

       13、 投资性房地产
                                                                       单位:人民币元
                               项目                            房屋及建筑物
            一、账面原值
              1.年初余额                                                49,356,070.78
              2.本年增加金额                                                      -
              3.本年减少金额                                                      -
              4.重分类至固定资产                                           510,209.24
              5.年末余额                                                48,845,861.54
            二、累计摊销
              1.年初余额                                                23,009,708.48
              2.本年增加金额                                             1,050,265.98
              3.本年减少金额                                                      -
              4.重分类至固定资产                                           265,442.55
              5.年末余额                                                23,794,531.91
            三、减值准备
              年初余额及年末余额                                         5,786,000.00
            四、账面价值
              1.年末账面价值                                            19,265,329.63
              2.年初账面价值                                            20,560,362.30

           本集团持有的投资性房地产均为房屋及建筑物。




                                          45
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       14、 固定资产

       (1)   账面价值
                                                                                               单位:人民币元
                                项目                             年末余额                      年初余额
             固定资产原值                                          443,080,205.88              445,331,209.28
             减:累计折旧                                          294,070,663.86              283,935,089.60
                 固定资产减值准备                                             -                           -
             固定资产账面价值                                      149,009,542.02              161,396,119.68

       (2)   固定资产增减变动表
                                                                                               单位:人民币元
                                                                                办公设备
                        项目              房屋及建筑物        运输工具                             合计
                                                                              及其他设备
             一、账面原值
                 1.年初余额               114,063,183.58      11,040,762.14   320,227,263.56     445,331,209.28
                 2.本年增加金额               510,209.24         374,938.98    18,675,359.01      19,560,507.23
                   (1)购置                           -           374,938.98    18,675,359.01      19,050,297.99
                   (2) 投资性房地产转入       510,209.24                -                -           510,209.24
                 3.本年减少金额                      -                  -      21,811,510.63      21,811,510.63
                   (1)处置或报废                     -                  -      21,811,510.63      21,811,510.63
                 4.年末余额               114,573,392.82      11,415,701.12   317,091,111.94     443,080,205.88
             二、累计折旧
                 1.年初余额                47,079,597.48       9,202,936.44   227,652,555.68     283,935,089.60
                 2.本年增加金额             4,100,231.67         485,658.68    26,127,765.84      30,713,656.19
                   (1)本年计提              3,834,789.12         485,658.68    26,127,765.84      30,448,213.64
                   (2)投资性房地产转入        265,442.55                -                -           265,442.55
                 3.本年减少金额                      -                  -      20,578,081.93      20,578,081.93
                   (1)处置或报废                     -                  -      20,578,081.93      20,578,081.93
                 4.年末余额                51,179,829.15       9,688,595.12   233,202,239.59     294,070,663.86
             三、减值准备
                 1.年末及年初余额                    -                   -               -                  -
             四、账面价值
                 1.年末账面价值            63,393,563.67       1,727,106.00    83,888,872.35     149,009,542.02
                 2.年初账面价值            66,983,586.10       1,837,825.70    92,574,707.88     161,396,119.68


       (3)   年末及年初,本集团持有的固定资产不存在闲置的情况,且不存在通过经营租赁租出
             的固定资产。




                                                         46
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       14、 固定资产(续)

       (4)   未办妥产权证书的固定资产情况:
                                                                                          单位:人民币元
                            项目                                   年末账面价值     未办妥产权证书原因
             彰泰天街项目 1 栋 5-10 号及 5-11 号房                     3,379,207.89 需待整体竣工验收
             郑州市金水区纬四路金水花园西区 26-
                                                                             131,328.88             历史原因
             3-301
             合计                                                       3,510,536.77

       15、 无形资产
                                                                                                     单位:人民币元
                       项目                  交易席位费                  计算机软件                    合计
             一、账面原值
                 1.年初余额                    28,250,760.00                 256,608,542.61              284,859,302.61
                 2.本年增加金额                          -                    52,237,538.89               52,237,538.89
                 (1) 购置                                -                    52,237,538.89               52,237,538.89
                 3.本年减少金额                          -                              -                           -
                 4.年末余额                    28,250,760.00                 308,846,081.50              337,096,841.50
             二、累计摊销
                 1.年初余额                    27,934,091.08                 156,620,080.01              184,554,171.09
                 2.本年增加金额                    50,000.04                  35,646,358.33               35,696,358.37
                 (1) 计提                          50,000.04                  35,646,358.33               35,696,358.37
                 3.本年减少金额                          -                              -                           -
                 4.年末余额                    27,984,091.12                 192,266,438.34              220,250,529.46
             三、减值准备
                 1.年末及年初余额                             -                           -                          -
             四、账面价值
                 1.年末账面价值                       266,668.88             116,579,643.16              116,846,312.04
                 2.年初账面价值                       316,668.92              99,988,462.60              100,305,131.52

       16、 商誉
                                                                                                     单位:人民币元
                 形成商誉的事项        年初余额        本年增加    本年减少      年末余额       减值准备    年末账面价值
             并购广西国际信托投资公
                                      13,574,980.76           -          -      13,574,980.76        -      13,574,980.76
             司、广西信托投资公司
             收购浙江良时期货经纪有
                                       8,509,283.25           -          -       8,509,283.25        -       8,509,283.25
             限公司
             其他(注 1)                   45,000.00           -    33,000.00        12,000.00        -          12,000.00
             合计                     22,129,264.01           -    33,000.00    22,096,264.01        -      22,096,264.01




                                                         47
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       16、 商誉(续)

             注 1: 年初余额为收购深圳佰嘉盛资产管理有限公司、深圳百事通基金管理有限公
                    司、深圳中融通资产管理有限公司和深圳众创富资产管理有限公司的合并成
                    本大于应享有的被购买方净资产公允价值份额之间的差额。本年度,本集团
                    转让持有的深圳佰嘉盛资产管理有限公司、深圳百事通基金管理有限公司和
                    深圳众创富资产管理有限公司的全部股权,因此相应转出对应的商誉。

             注 2: 各资产组的可收回金额按照预计未来现金流量和适当的折现率计算确定。
                    2019 年度现金流量是根据本公司及其子公司管理层批准的财务预算确定,超
                    过财务预算年度之后年份的现金流量以适当的预测增长率确定,该增长率并
                    不超出各资产组所涉及业务的长期平均增长率。现金流量的折现使用适当的
                    折现率进行计算,并反映相关资产组的特定风险。其他估计可收回金额时涉
                    及的主要假设包括预测收入及收入利润率,该等估计值是根据各资产组过往
                    的表现及管理层对市场变化的预期而确定。

                    本年末,相关资产组的预计可收回金额对包括商誉在内相关资产组账面价值
                    的保障系数大于 1,商誉不存在减值,并不需要确认减值损失。预计该等资
                    产组未来现金流量现值所依据的关键假设可能会发生改变,本集团管理层认
                    为如果关键假设发生负面变动,则可能会导致其账面价值超过可收回金额。
                    本集团认为已根据可以获得的信息做出适当假设。

       17、 递延所得税资产/递延所得税负债

       (1)   未经抵销的递延所得税资产
                                                                                         单位:人民币元
                                                 递延所得税资产                   可抵扣暂时性差异
                       项目
                                             年末余额        年初余额          年末余额       年初余额
             应付职工薪酬                  21,388,431.65   42,703,908.04     85,553,726.57 170,815,632.13
             交易性金融工具、衍生金融
                                           48,426,874.62    26,714,497.37   193,707,498.48   106,857,989.46
               工具的公允价值变动
             可供出售金融资产减值准备      36,832,907.76    18,822,804.80   147,331,630.99    75,291,219.20
             应付未付利息                  20,775,349.83    17,467,205.03    83,101,399.32    69,868,820.11
             买入返售金融资产减值准备      28,223,760.39     8,455,185.85   112,895,041.55    33,820,743.40
             计入其他综合收益的可供
                                            6,494,071.83      160,298.82     25,976,287.36      641,195.28
               出售金融资产公允价值变动
             可抵扣亏损                     5,988,051.77     4,176,584.04    23,952,207.06    16,706,336.14
             应付未付经纪人款项             3,082,983.93     3,463,435.12    12,331,935.73    13,853,740.49
             应收利息坏账准备               3,017,493.31              -      12,069,973.22              -
             融出资金减值准备               2,816,643.03     3,272,205.69    11,266,572.13    13,088,822.76
             应收款项及其他资产坏账准备     2,205,009.81     1,470,934.55     8,820,039.25     5,883,738.16
             投资性房地产减值准备           1,446,500.00     1,446,500.00     5,786,000.00     5,786,000.00
             其他                          23,410,600.00    23,410,600.00    93,642,400.00    93,642,400.00
             合计                         204,108,677.93   151,564,159.31   816,434,711.66   606,256,637.13

             本集团认为在未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异,
             因此确认相关递延所得税资产。

                                                  48
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       17、 递延所得税资产/递延所得税负债(续)

       (2)   未经抵销的递延所得税负债
                                                                                          单位:人民币元
                                               递延所得税负债                  应纳税暂时性差异
                          项目
                                           年末余额      年初余额          年末余额        年初余额
             计入其他综合收益的可供出售
                                           4,524,471.89    2,429,227.43   18,097,887.56      9,716,909.72
               金融资产公允价值变动
             交易性金融工具公允价值变动      571,009.21      480,989.14    2,284,036.84      1,923,956.54
             取得子公司购买日固定资产公
                                           6,432,828.70    6,745,999.75   25,731,314.80     26,983,999.00
               允价值调整
             合计                         11,528,309.80    9,656,216.32   46,113,239.20     38,624,865.26

       (3)   以抵销后净额列示的递延所得税资产/递延所得税负债
                                                                                          单位:人民币元
                                                    年末余额                       年初余额
                        项目
                                            互抵金额      抵销后余额       互抵金额       抵销后余额
             递延所得税资产               4,641,886.63 199,466,791.30     2,730,645.30   148,833,514.01
             递延所得税负债               4,641,886.63    6,886,423.17    2,730,645.30      6,925,571.02

       18、 其他资产
                                                                                       单位:人民币元
                   项目                           年末余额                         年初余额
             其他应收款             (1)             102,849,379.57                     102,565,711.07
             长期待摊费用           (2)               44,097,475.21                     47,837,516.00
             应收款项类投资                            7,636,000.00                      7,636,000.00
             其他                                     46,345,022.37                     29,838,213.71
             合计                                   200,927,877.15                     187,877,440.78
             减:坏账准备                              3,754,000.00                               -
             其他资产账面价值                       197,173,877.15                     187,877,440.78

       (1)   其他应收款

             ①   按明细列示
                                                                                       单位:人民币元
                       项目                        年末余额                        年初余额
             其他应收款账面余额                      102,849,379.57                    102,565,711.07
             减:坏账准备                                       -                                 -
             其他应收款账面价值                      102,849,379.57                    102,565,711.07




                                                 49
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       18、 其他资产(续)

       (1)   其他应收款(续)

             ②      按评估方式列示
                                                                                                                                                 单位:人民币元
                                                                    年末余额                                                            年初余额
                    评估方式                        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(%)
             单项金额重大并单项计
                                                     -                 -             -                  -                    -              -           -                   -
               提坏账准备的款项
             按信用风险特征组合计
                                         102,849,379.57         100.00               -                  -         102,565,711.07      100.00            -                   -
               提坏账准备的款项
             单项金额不重大但单独
                                                     -                 -             -                  -                    -              -           -                   -
               计提坏账准备的款项
             合计                        102,849,379.57         100.00               -                  -         102,565,711.07      100.00            -                   -



             组合中,按账龄分析法计提坏账准备的其他应收款:
                                                                                                                                                 单位:人民币元
                                                         年末余额                                                                   年初余额
                  账龄                 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           71,477,269.83       69.50               -                  -                 75,072,658.19       73.20              -               -
             1至2年             15,857,602.95       15.42               -                  -                 13,289,637.21       12.96              -               -
             2至3年              5,718,216.29        5.56               -                  -                  4,794,908.99        4.67              -               -
             3 年 以 上
                                 9,796,290.50            9.52              -                 -                9,408,506.68           9.17           -                   -
             (注)
             合计              102,849,379.57        100.00                -                 -              102,565,711.07         100.00           -                   -


             注: 账龄 3 年以上的其他应收款主要为房屋租赁押金。

             ③      其他应收款金额前五名单位名称/性质情况
                                                                                                                                                  单位:人民币元
                                                                                                                                                            占其他应收款
                          单位名称                              金额                             账龄                            款项性质
                                                                                                                                                            总额比例(%)
                                                                                   1 年以内、1 至 2 年、
             恒生电子股份有限公司                          22,447,496.39                                              项目预付款                                21.83
                                                                                   2 至 3 年及 3 年以上
                                                                                   1 年以内、1 至 2 年及
             北京金隅集团股份有限公司                       4,478,422.61                                              房屋租赁押金及预付租金                    4.35
                                                                                   3 年以上
             中国人民人寿保险股份有限公司                   3,658,271.13           1 至 2 年及 2 至 3 年              房屋租赁押金                              3.56
             上海新陆一房地产有限公司                       3,594,896.68           1 年以内                           房屋租赁押金                              3.50
             飞马投资控股有限公司                           2,409,327.00           1 年以内                           应收案件受理费                            2.34
             合计                                          36,588,413.81                                                                                        35.58


             ④      其他应收款余额中无应收持有本公司 5%(含 5%)以上表决权股份的股东的款项。

       (2)   长期待摊费用
                                                                                                                                                 单位:人民币元
                  项目                      年初余额                               本年增加                            本年摊销                         年末余额
             固定资产改良                   21,789,630.85                            7,670,523.68                        8,005,450.87                   21,454,703.66
             公司安防系统                     1,836,347.01                             847,123.09                          795,780.20                     1,887,689.90
             其他                           24,211,538.14                            5,135,109.39                        8,591,565.88                   20,755,081.65
             合计                           47,837,516.00                          13,652,756.16                       17,392,796.95                    44,097,475.21

                                                                                  50
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度


六、 合并财务报表项目附注(续)

      19、 资产减值准备
                                                                                              单位:人民币元
                                                                            本年减少
                  项目              年初余额         本年增加                                      年末余额
                                                                          转回       转销
            融出资金减值准备       13,088,822.76     5,827,482.74      7,649,733.37    -          11,266,572.13
            买入返售金融资产
                                   33,820,743.40    84,187,727.12      5,113,428.97      -       112,895,041.55
            减值准备
            应收款项坏账准备        5,883,738.16     1,252,733.53      2,070,432.44      -         5,066,039.25
            应收利息减值准备                 -      12,069,973.22               -        -        12,069,973.22
            可供出售金融资产
                                   75,291,219.20    72,040,411.79               -        -       147,331,630.99
            减值准备
            投资性房地产减值
                                    5,786,000.00                -               -        -         5,786,000.00
            准备
            其他资产减值准备                 -       3,754,000.00               -        -         3,754,000.00
            合计                  133,870,523.52   179,132,328.40     14,833,594.78      -       298,169,257.14

      20、 所有权受到限制的资产
                                                                                              单位:人民币元
                                 项目                                 年末余额                年初余额
            为质押式回购业务而设定质押的金融资产
              - 交易性金融资产                                         304,455,425.00         2,956,594,653.00
              - 可供出售金融资产                                     2,520,433,083.00           674,601,293.00
              - 持有至到期投资                                       7,231,518,361.03           704,641,738.77
            为买断式回购业务而转让过户的金融资产
              - 交易性金融资产                                                    -           1,190,110,320.00
              - 可供出售金融资产                                                  -             697,543,340.00
              - 买入返售金融资产                                                  -              49,285,450.00
              - 持有至到期投资                                       6,861,034,860.76        14,918,686,751.99
            为融资融券业务而转让过户的金融资产
              - 可供出售金融资产                                       18,745,943.20            24,231,623.00
            为债券借贷业务而设定质押的金融资产
              - 交易性金融资产                                        626,864,850.00                       -
              - 可供出售金融资产                                      120,783,110.00                       -
            为融资融券收益权而设定质押的金融资产
              - 融出资金                                               447,179,596.97           879,713,656.02
            合计                                                    18,131,015,229.96        22,095,408,825.78

      21、 应付短期融资款
                                                                                              单位:人民币元
                类型           年初余额           本年增加               本年减少                年末余额
            收益凭证        3,657,520,000.00   5,276,490,000.00       6,279,770,000.00        2,654,240,000.00

           于本年度,本公司共发行 532 期期限小于一年的收益凭证,年末未到期产品的固定收
           益率为 4.95%至 6.68%,分别于 2019 年 1 月 1 日至 2019 年 8 月 21 日间到期。



                                                   51
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       22、 拆入资金
                                                                              单位:人民币元
                                项目                       年末余额            年初余额
             银行拆入资金                               7,200,000,000.00    3,800,000,000.00

       23、 以公允价值计量且其变动计入当期损益的金融负债
                                                                             单位:人民币元
                                项目                      年末余额           年初余额
             交易性金融负债
                                                         117,140,196.24      238,717,203.57
               - 第三方在结构化主体中享有的权益(注)
             交易性金融负债 - 其他                         2,021,244.00                 -
             合计                                        119,161,440.24      238,717,203.57

             注: 本集团将自身作为主要责任人而持有的结构化主体(如基金、资产管理计划及合
                  伙企业等)纳入合并财务报表的合并范围,由于本集团作为结构化主体发行人具
                  有合约义务以现金回购结构化主体份额或者在结构化主体清算时有义务按比例
                  支付净资产,因此本集团将本集团以外各方持有的结构化主体份额确认为交易
                  性金融负债。

       24、 卖出回购金融资产款

       (1)   按标的物类别列示
                                                                              单位:人民币元
                              项目                       年末余额             年初余额
             债券                                     17,271,524,784.67    19,701,070,452.93
             其中:国债                                1,240,300,000.00        91,908,563.54
                   金融债                             12,085,878,914.39    11,921,172,353.01
                   企业债                                733,220,795.34     2,480,258,156.98
             融资融券收益权                              400,000,000.00       800,000,000.00
             合计                                     17,671,524,784.67    20,501,070,452.93

       (2)   按业务类别列示
                                                                              单位:人民币元
                             项目                        年末余额             年初余额
             银行间质押式卖出回购                     10,186,615,000.00     3,343,300,000.00
             银行间买断式卖出回购                      1,058,430,860.00     9,067,896,095.91
             交易所质押式回购                            250,000,000.00       733,150,000.00
             场外协议回购                              6,176,478,924.67     7,356,724,357.02
             合计                                     17,671,524,784.67    20,501,070,452.93

             本集团为卖出回购业务而设定质押及转让过户的债券以及融资融券收益权的公允价值,
             详见附注六、20。



                                             52
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       25、 代理买卖证券款
                                                                                                  单位:人民币元
                                 项目                                年末余额                     年初余额
             普通经纪业务                                          8,106,882,037.55            10,358,135,719.32
               - 个人                                              6,383,133,215.68             7,667,065,861.24
               - 机构                                              1,723,748,821.87             2,691,069,858.08
             信用业务                                                618,141,418.92               863,321,389.37
               - 个人                                                584,152,762.95               842,009,288.93
               - 机构                                                 33,988,655.97                21,312,100.44
             合计                                                  8,725,023,456.47            11,221,457,108.69

       26、 应付职工薪酬

       (1)   应付职工薪酬列示
                                                                                                    单位:人民币元
                       项目                  年初余额          本年计提           本年支付            年末余额
             短期薪酬                 (2)   468,708,936.43    820,044,586.86     966,984,362.17       321,769,161.12
             离职后福利
                                      (3)      854,625.50      74,177,621.83      74,180,600.67          851,646.66
               - 设定提存计划
             辞退福利                                  -        2,411,187.17        2,411,187.17                 -
             其他长期职工福利                49,346,017.01     15,608,022.36       22,107,715.71       42,846,323.66
             合计                           518,909,578.94    912,241,418.22    1,065,683,865.72      365,467,131.44


       (2)   短期薪酬
                                                                                                    单位:人民币元
                         项目                年初余额          本年计提             本年支付           年末余额
             工资、奖金、津贴和补贴         463,799,854.30    694,956,808.91       844,223,225.89     314,533,437.32
             职工福利费                                -       13,856,196.81        13,856,196.81               -
             社会保险费                         283,716.80     36,625,298.14        36,453,643.04         455,371.90
             其中:医疗保险费                   253,337.16     33,199,955.47        33,042,419.83         410,872.80
                   工伤保险费                     6,231.61        726,003.97           725,926.18           6,309.40
                   生育保险费                    24,148.03      2,699,338.70         2,685,297.03          38,189.70
             住房公积金                         855,764.64     56,046,808.76        55,890,787.40       1,011,786.00
             工会经费和职工教育经费           3,769,600.69     18,559,474.24        16,560,509.03       5,768,565.90
             合计                           468,708,936.43    820,044,586.86       966,984,362.17     321,769,161.12


       (3)   离职后福利 - 设定提存计划
                                                                                                    单位:人民币元
                         项目                年初余额           本年计提            本年支付            年末余额
             基本养老保险                      839,866.60       72,323,540.03       72,338,847.72         824,558.91
             失业保险费                          14,758.90       1,854,081.80        1,841,752.95          27,087.75
             合计                                854,625.50     74,177,621.83       74,180,600.67         851,646.66


             基本养老保险及失业保险费均为设定提存计划。本集团按规定参加由政府机构设立的
             基本养老保险、失业保险计划。根据该等计划,本集团每月分别按员工参保地政府机
             构的规定向该等计划缴存费用。除上述每月缴存费用外,本集团不再承担进一步支付
             义务。相应的支出于发生时计入当期损益。年末计提应缴存而未缴存的费用已于年后
             支付。

                                                       53
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       27、 应交税费
                                                                      单位:人民币元
                               项目               年末余额            年初余额
            企业所得税                              24,969,890.64       22,619,200.22
            增值税                                  11,217,744.93       12,378,572.94
            个人所得税                               5,246,892.60       13,883,450.51
            城市维护建设税                             876,978.07          854,853.67
            教育费附加                                 624,624.18          613,127.12
            其他                                       952,175.38        1,287,050.78
            合计                                    43,888,305.80       51,636,255.24

       28、 应付款项
                                                                       单位:人民币元
                          项目                    年末余额            年初余额
            应付居间业务报酬                        26,205,071.57        7,761,709.84
            应付证券投资者保护基金                  14,942,899.25       15,754,669.16
            应付基金销售及服务费用                  13,500,958.60       11,894,085.85
            应付客户现金股利                         3,314,396.89        3,314,396.89
            应付资产管理计划投资人款项                        -         74,829,200.00
            其他                                     5,634,143.90       15,012,662.34
            合计                                    63,597,470.21     128,566,724.08

           应付款项余额中无应付持有本公司 5%(含 5%)以上表决权股份的股东的款项。

       29、 应付利息
                                                                      单位:人民币元
                             项目                 年末余额            年初余额
            应付债券利息                          389,216,774.45      437,299,094.11
            应付短期融资款利息                      85,472,043.92       71,533,170.69
            应付卖出回购金融资产利息                42,014,357.06     107,510,424.32
            应付拆入资金利息                         6,285,496.47        2,484,474.15
            应付客户保证金利息                         520,589.80        2,145,465.69
            其他                                       274,246.50                -
            合计                                  523,783,508.20      620,972,628.96

           应付关联方利息,详见附注十、5(2)。




                                          54
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       30、 应付债券
                                                                                                                                                                            单位:人民币元
                                                   发行面值
           类型              债券名称                             起息日      期限      到期日期     票面利率      年初账面余额         本年增加           本年减少            年末账面余额
                                                (人民币亿元)
       公司债(注 1)   2015 年公司债券                20.00      08/05/2015   3+2 年期   08/05/2020   4.78%/6%      1,997,319,563.65      2,680,436.35      41,343,200.00       1,958,656,800.00

       次级债(注 2)   2015 年次级债券(第一期)      40.00        13/02/2015   3+2 年期   13/02/2020   5.90%/6.3%    3,999,990,108.64           9,891.36   1,432,000,000.00      2,568,000,000.00
       次级债(注 3)   2017 年次级债券(第一期)      27.90        23/03/2017    3 年期    23/03/2020      5.70%      2,788,420,754.64         693,327.93                -        2,789,114,082.57
       次级债(注 3)   2017 年次级债券(第二期)      20.60        28/08/2017    3 年期    28/08/2020      5.80%      2,058,615,452.40         499,092.92                -        2,059,114,545.32
       次级债(注 4)   2018 年次级债券(第二期)      17.50        12/12/2018    3 年期    12/12/2021      5.71%                   -     1,750,000,000.00         324,774.79      1,749,675,225.21
                                                         小计                                                      8,847,026,315.68   1,751,202,312.21   1,432,324,774.79      9,165,903,853.10
                                                     收益凭证(注 5)                                                   61,640,000.00     494,069,106.00      66,267,151.61        489,441,954.39
                                                         合计                                                     10,905,985,879.33   2,247,951,854.56   1,539,935,126.40     11,614,002,607.49

       注 1: 经中国证监会《关于核准国海证券股份有限公司公开发行公司债券的批复》(证监许可[2015]522 号)批准,本公司于 2015 年 5 月 8
              日公开发行公司债券。本次发行的公司债券总规模人民币 20 亿元,债券期限为 5 年期,附第 3 年末发行人上调票面利率选择权及
              投资者回售选择权,年利率为 4.78%。2015 年 5 月 29 日,公司债券在深圳证券交易所上市交易。根据 2018 年 4 月 4 日发布的《国
              海证券股份有限公司关于“15 国海债”票面利率上调和投资者回收实施办法的第一次提示性公告》,本公司将未行使回售选择权部分
              票面利率上调至 6.00%。于 2018 年 5 月 7 日,本公司实施回售的公司债券面值为人民币 41,343,200.00 元 (不含利息)。
       注 2:根据本公司 2015 年第一次临时股东大会审议通过的《关于公司发行次级债券的议案》,本公司于 2015 年发行规模为人民币 40 亿元
             的次级债券(第一期),期限为 5 年期,附第三年末发行人赎回选择权、发行人票面利率调整权和投资者回售选择权,年利率为
             5.90%。本公司于本年将未行使回售选择权部分票面利率上调至 6.30%。于 2018 年 1 月 8 日,本公司实施回售的次级债券面值为人
             民币 1,432,000,000.00 元(不含利息)。
       注 3:根据本公司 2016 年第一次临时股东大会审议通过的《关于公司发行债务融资工具一般性授权的议案》及深圳证券交易所《关于国
             海证券股份有限公司 2017 年证券公司次级债券符合深交所转让条件的无异议函》(深证函[2017]72 号),本公司共发行规模为人民
             币 48.50 亿元的次级债券,年利率分别为 5.70%及 5.80%,期限为 3 年期。
       注 4:根据深圳证券交易所《关于国海证券股份有限公司 2018 年证券公司次级债券符合深交所转让条件的无异议函》(深证函〔2018〕
             173 号),本公司于本年度共发行规模为人民币 17.5 亿元的次级债券,年利率为 5.71%,期限为 3 年期。
       注 5:本公司本年内共发行 35 期期限超过一年的收益凭证,年末未到期收益凭证的固定年化收益率区间为 5.60%至 6.10%,分别于 2019
             年 2 月 13 日至 2019 年 5 月 15 日间到期。
       应付关联方债券情况,详见附注十、5(2)。
                                                                                              55
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       31、 其他负债
                                                                                                  单位:人民币元
                                  项目                                     年末余额                年初余额
             期货风险准备金                                     (1)        75,267,542.23           65,706,244.20
             其他应付款                                         (2)        62,384,669.76           73,780,622.41
             合并结构化主体形成的其他金融负债                   (3)                  -               2,034,491.10
             合计                                                         137,652,211.99          141,521,357.71

       (1)   期货风险准备金是本集团之子公司国海良时期货有限公司按照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%计提。

       (2)   其他应付款
                                                                                                  单位:人民币元
                                  项目                                 年末余额                   年初余额
             履约担保金                                                  17,841,183.60              26,811,716.38
             预提费用                                                    17,217,694.52              10,613,599.51
             预收手续费及佣金                                             9,888,857.29              17,359,365.15
             其他                                                        17,436,934.35              18,995,941.37
             合计                                                        62,384,669.76              73,780,622.41

             其他应付款余额中无应付持有本公司 5%(含 5%)以上表决权股份的股东的款项。

       (3)   本集团以自有资金参与本集团受托管理的若干分级资产管理计划并持有重大财务权益。
             根据合同,本集团有能力对以上资产管理计划实施控制,且具有合约义务在一定期限
             后按照约定收益率回购资产管理计划的份额。因此,本集团将该等资产管理计划纳入
             合并财务报表的合并范围,并将本集团以外各方持有的份额确认为其他负债。

       32、 股本
                                                                                                  单位:人民币元
                                                                       本年变动
                     项目           年初余额         发行新股   送股   公积金转股   其他   小计        年末余额
             有限售条件股份
               国有法人持股                   -            -      -            -      -      -                   -
               其他内资持股              3,375.00          -      -            -      -      -              3,375.00
             有限售条件股份合计          3,375.00          -      -            -      -      -              3,375.00
               无限售条件股份
               人民币普通股       4,215,538,597.00         -      -            -      -      -       4,215,538,597.00
             股份总数             4,215,541,972.00         -      -            -      -      -       4,215,541,972.00




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国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       33、 资本公积
                                                                                                                         单位:人民币元
                 项目                     年初余额                      本年增加                   本年减少                年末余额
            股本溢价                  6,203,097,104.12                          -                          -           6,203,097,104.12
            其他资本公积                 72,883,879.39                          -                          -              72,883,879.39
            合计                      6,275,980,983.51                          -                          -           6,275,980,983.51

       34、 其他综合收益
                                                                                                                          单位:人民币元
                                                                                   本年发生额

                   项目           年初余额                        减:前期计入                                                       年末余额
                                                 本年所得税前                       减:所得税        税后归属于     税后归属于
                                                                  其他综合收益
                                                   发生额                               费用        母公司所有者     少数股东
                                                                  当期转入损益
            将重分类至损益的其
                                  5,736,945.50   103,998,763.00   120,952,877.24   -4,238,528.55    -2,309,543.79   -10,406,041.90   3,427,401.71
              他综合收益
            其中: 可供出售金融
              资产公允价值变动    5,736,945.50   103,998,763.00   120,952,877.24   -4,238,528.55    -2,309,543.79   -10,406,041.90   3,427,401.71
              损益
           其他综合收益合计       5,736,945.50   103,998,763.00   120,952,877.24   -4,238,528.55    -2,309,543.79   -10,406,041.90   3,427,401.71



       35、 盈余公积
                                                                                                                          单位:人民币元
                  项目                     年初余额                     本年增加                   本年减少                 年末余额
            法定盈余公积金               610,409,938.67                   982,047.16                       -              611,391,985.83
            其他                              -5,526.75                          -                   -5,526.75                        -
            合计                         610,404,411.92                   982,047.16                 -5,526.75            611,391,985.83

           法定盈余公积金可用于弥补本公司的亏损、扩大本公司生产经营或转增本公司股本。
           法定盈余公积金累计额为注册资本 50%以上的,可不再提取。

       36、 一般风险准备
                                                                                                                         单位:人民币元
                  项目                       年初余额                    本年增加                   本年减少             年末余额
            一般风险准备金                  738,087,530.65              22,128,715.34                     -             760,216,245.99
            交易风险准备金                  610,409,938.67                 982,047.16                     -             611,391,985.83
            合计                          1,348,497,469.32              23,110,762.50                     -           1,371,608,231.82

           本集团的一般风险准备包括本公司及子公司的一般风险准备金和交易风险准备金。

           本公司根据《金融企业财务规则》的规定,按本公司净利润之 10%提取一般风险准备
           金。根据中国证监会于本年颁发的《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》(中国证监会公告〔2018〕39 号)的规定,
           自 2018 年 11 月起,按本公司大集合资产管理业务管理费收入之 10%提取一般风险准
           备金。

           本公司根据《证券法》的规定,按本公司净利润之 10%提取交易风险准备金。


                                                                   57
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       37、 未分配利润
                                                                             单位:人民币元
                            项目                            本年                 上年
             年初未分配利润                             1,298,896,571.02   1,447,746,950.32
             加:本年归属于母公司股东的净利润              73,142,828.57     375,760,243.11
             减:提取法定盈余公积金               (1)         982,047.16       28,180,141.53
                 提取一般风险准备                 (1)      22,128,715.34       46,696,142.15
                 提取交易风险准备                 (1)         982,047.16       28,180,141.53
                 应付普通股股利                   (2)     252,932,518.32     421,554,197.20
             年末未分配利润                       (3)   1,095,014,071.61   1,298,896,571.02

       (1)   根据《公司法》、《证券法》、《金融企业财务规则》以及本公司章程的规定,本公司税
             后净利润在弥补以前年度未弥补亏损后,按 10%的比例分别提取法定盈余公积金、交
             易风险准备金和一般风险准备金。同时,本公司根据中国证监会于本年颁发的《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》(中国证监会公告〔2018〕39 号)的规定,自 2018 年 11 月起,按本公司大集合资
             产管理业务管理费收入之 10%提取一般风险准备金。剩余可供股东分配的利润由董事
             会提出利润分配预案报股东大会批准后实施。本公司提取的交易风险准备金及一般风
             险准备金,用于弥补证券交易的损失;法定盈余公积金用于弥补本公司的亏损、扩大
             本公司生产经营或转增股本。法定盈余公积金累计额为注册资本 50%以上的,可不再
             提取。法定盈余公积金转为股本时,所留存的该项盈余公积金不得少于转增前本公司
             注册资本的 25% 。

       (2)   经 2018 年 5 月 14 日股东大会批准,以本公司截至 2017 年 12 月 31 日总股份
             4,215,541,972 股为基数,向全体股东每 10 股派发现金红利人民币 0.60 元(含税),不
             进行股票股利分配,共分配利润人民币 252,932,518.32 元。

       (3)   本年末,本集团未分配利润余额中包括子公司已提取之归属于母公司的盈余公积人民
             币 82,083,460.04 元(年初数:人民币 68,480,140.04 元)。




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国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       38、 手续费及佣金净收入
                                                                      单位:人民币元
                         项目                     本年发生额        上年发生额
            手续费及佣金收入                     1,337,352,030.78   1,819,973,329.03
            经纪业务                               639,547,485.72     849,341,294.31
            其中:证券经纪业务                     450,346,624.00     664,702,772.70
                  其中:代理买卖证券业务           409,514,001.44     614,101,263.73
                        交易单元席位租赁            31,372,073.05      36,567,498.32
                        代销金融产品业务             9,460,549.51      14,034,010.65
                  期货经纪业务                     189,200,861.72     184,638,521.61
            投资银行业务                           281,957,344.49     533,522,828.97
            其中:证券承销业务                     173,761,421.00     437,802,892.48
                  证券保荐业务                       9,433,962.26      26,707,547.18
                  财务顾问业务             (1)      98,761,961.23      69,012,389.31
            资产管理业务                   (2)     191,957,107.19     166,177,420.16
            基金管理业务                           209,293,713.14     250,557,769.83
            投资咨询业务                            12,520,535.43      13,937,516.94
            其他                                     2,075,844.81       6,436,498.82

            手续费及佣金支出                       136,710,485.08     250,124,804.93
            经纪业务                               115,700,122.64     177,849,687.75
            其中:证券经纪业务                     115,700,122.64     177,849,687.75
                  其中:代理买卖证券业务           115,700,122.64     177,849,687.75
            投资银行业务                            20,298,386.26      71,448,377.89
            其中:证券承销业务                      20,298,386.26      71,448,377.89
            其他                                       711,976.18         826,739.29
            手续费及佣金净收入                   1,200,641,545.70   1,569,848,524.10




                                           59
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       38、 手续费及佣金净收入(续)

       (1)   财务顾问业务净收入
                                                                                                        单位:人民币元
                               项目                                          本年发生额                 上年发生额
             并购重组财务顾问业务净收入-境内上市公司                         14,905,660.38                5,188,679.24
             并购重组财务顾问业务净收入-其他                                   1,207,547.17               2,311,320.76
             其他财务顾问业务净收入                                          82,648,753.68              61,512,389.31
             合计                                                            98,761,961.23              69,012,389.31

       (2)   资产管理业务净收入
                                                                                                        单位:人民币元
                               项目                                          本年发生额                 上年发生额
             证券公司资产管理业务收入①                                      187,121,666.04             162,398,914.85
             其他                                                              4,835,441.15               3,778,505.31
             合计                                                            191,957,107.19             166,177,420.16

             ①   证券公司资产管理业务收入
                                                                                                        单位:人民币元
                                                集合资产            定向资产            专项资产
                             项目                                                                             合计
                                                管理业务            管理业务            管理业务
             年末产品数量                               14.00                79.00               5.00                 98.00
             年末客户数量                           54,749.00                79.00              31.00             54,859.00
             其中:个人客户                         54,660.00                 2.00                -               54,662.00
                   机构客户                             89.00                77.00              31.00                197.00
             年初受托资金                   12,451,307,998.97   148,750,298,276.42   6,602,119,267.29    167,803,725,542.68
             其中:自有资金投入                 30,927,624.04                  -                  -           30,927,624.04
                   个人客户                  6,702,879,363.65        50,000,000.00       8,000,000.00      6,760,879,363.65
                   机构客户                  5,717,501,011.28   148,700,298,276.42   6,594,119,267.29    161,011,918,554.99
             年末受托资金                    8,029,647,443.45   119,790,130,928.40   3,617,671,932.86    131,437,450,304.71
             其中:自有资金投入                 26,698,194.64                  -                  -           26,698,194.64
                   个人客户                  6,649,065,010.99        60,000,000.00                -        6,709,065,010.99
                   机构客户                  1,353,884,237.82   119,730,130,928.40   3,617,671,932.86    124,701,687,099.08
             年末主要受托资产初始成本        9,195,015,969.17   122,028,116,800.34   3,830,703,296.48    135,053,836,065.99
             其中:股票                         79,452,624.13       154,502,795.90                -          233,955,420.03
                   其他债券                  8,071,667,104.13     6,370,106,478.93                -       14,441,773,583.06
                   基金                        264,350,767.01       539,999,000.45                -          804,349,767.46
                   信托                                   -       7,263,000,000.00   2,290,000,000.00      9,553,000,000.00
                   委贷资产和逆回购            425,383,386.37    20,041,423,319.04                -       20,466,806,705.41
                   协议或定期存款              102,383,451.64                  -                  -          102,383,451.64
                   其他                        251,778,635.89    87,659,085,206.02   1,540,703,296.48     89,451,567,138.39
             当期资产管理业务手续费净收入       88,736,651.59        89,659,860.94       8,725,153.51        187,121,666.04




                                                       60
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       39、 利息净收入
                                                                         单位:人民币元
                            项目                本年发生额           上年发生额
            利息收入                              1,270,838,773.52     1,368,007,944.49
            存放金融同业利息收入                    328,663,269.88       371,330,940.85
            其中:自有资金存款利息收入               97,720,685.94       121,779,196.60
                  客户资金存款利息收入              230,942,583.94       249,551,744.25
            融资融券利息收入                        390,041,239.57       509,838,504.66
            买入返售金融资产利息收入                552,097,545.14       486,815,816.39
            其中:约定购回利息收入                             -                    -
                  股票质押回购利息收入              495,755,537.10       371,884,087.36
            其他                                         36,718.93            22,682.59

            利息支出                             1,777,335,839.50     1,731,976,820.87
            应付短期融资款利息支出                 224,977,571.62       173,060,582.35
            拆入资金利息支出                       150,307,085.84        97,617,471.24
            其中:转融通利息支出                     9,661,169.17           131,887.87
            卖出回购金融资产利息支出               775,403,538.68       849,834,060.19
            客户资金存款利息支出                    30,457,376.00        35,569,144.92
            资产管理计划优先级参与人利息
                                                       116,301.37       29,542,210.76
            支出
            应付债券利息支出                       592,904,948.92      542,420,755.34
            债券借贷利息支出                         3,169,017.07        3,932,596.07

            利息净收入                            -506,497,065.98      -363,968,876.38




                                           61
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       40、 投资收益
                                                                                      单位:人民币元
                                项目                             本年发生额           上年发生额
             权益法核算的长期股权投资收益               (1)          688,600.09         -1,129,267.26
             处置长期股权投资产生的投资收益                           38,065.36         10,475,479.76
               -处置子公司的投资收益                                  38,065.36         10,475,479.76
             金融工具投资收益                                  1,245,230,058.33     1,243,599,104.01
             其中:持有期间取得的收益                          1,613,460,013.01     1,487,323,167.06
                      - 以公允价值计量且其变动
                                                                 658,067,690.66       674,382,398.61
                          计入当期损益的金融工具
                      - 可供出售金融资产                         330,403,647.19       138,932,934.06
                      - 持有至到期投资                           624,988,675.16       674,007,834.39
                    处置金融工具取得的收益(损失
                                                                -368,229,954.68      -243,724,063.05
                    以"-"号填列)
                      - 以公允价值计量且其变动
                                                                -494,603,490.13      -257,832,335.70
                          计入当期损益的金融工具
                      - 衍生金融工具                              -9,330,803.52          -822,447.08
                      - 可供出售金融资产                         135,704,338.97        14,930,719.73
             合计                                              1,245,956,723.78     1,252,945,316.51

       (1)   对联营企业和合营企业的投资收益/损失(损失以"-"号填列)
                                                                                      单位:人民币元
                                                                                    本年比上年
                       被投资单位           本年发生额        上年发生额
                                                                                  增减变动的原因
             广西国海玉柴金投创业投资
                                              983,903.97       -383,226.57    被投资单位的净利润变动
               合伙企业 (有限合伙)
             厦门国海坚果创业投资合伙企业
                                              482,127.45        143,465.06    被投资单位的净利润变动
               (有限合伙)
             南宁国海玉柴投资管理有限公司     -18,920.60        777,526.61    被投资单位的净利润变动
             厦门国海坚果投资管理有限公司     -27,274.32       -153,306.71    被投资单位的净利润变动
             广西全域旅游产业发展基金管理
                                              -56,971.02       -263,421.86    被投资单位的净利润变动
             有限公司
             杭州国海鑫盛股权投资合伙企业
                                             -209,938.30               -          本年新增投资
               (有限合伙)
             苏州盈迪信康科技股份有限公司    -464,327.09       -929,023.11    被投资单位的净利润变动
             其他                                   -          -321,280.68
             合计                             688,600.09      -1,129,267.26




                                               62
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       41、 公允价值变动收益/损失 (损失以"-"号填列)
                                                                           单位:人民币元
            产生公允价值变动收益的来源                本年发生额         上年发生额
            以公允价值计量且其变动计入当期损
                                                       -96,276,085.43     -43,213,664.78
              益的金融资产
            衍生金融工具                                 1,822,766.74       2,904,722.91
            以公允价值计量且其变动计入当期损
                                                         6,900,317.60      -9,638,250.99
              益的金融负债
            合计                                       -87,553,001.09     -49,947,192.86

       42、 其他业务收入
                                                                           单位:人民币元
                            项目                      本年发生额         上年发生额
            现货交易收入                                220,603,358.82     175,086,343.89
            租赁收入                                      8,552,687.05       9,723,041.94
            其他                                          1,653,524.59       1,161,062.15
            合计                                        230,809,570.46     185,970,447.98

       43、 资产处置收益
                                                                           单位:人民币元
                            项目                      本年发生额         上年发生额
            房屋及建筑物                                          -        31,299,394.39
            其他                                           -20,653.57          131,773.79
            合计                                           -20,653.57      31,431,168.18

       44、 其他收益
                                                                           单位:人民币元
                            项目                      本年发生额         上年发生额
            政府补助                                    31,203,058.48      26,698,411.76
            其他                                          3,675,988.26       6,885,257.49
            合计                                        34,879,046.74      33,583,669.25

       45、 税金及附加
                                                                           单位:人民币元
                             项目                     本年发生额         上年发生额
            城市维护建设税                              10,376,281.52      11,880,604.82
            教育费附加及地方教育附加                      7,406,078.02       8,496,254.97
            其他                                          8,639,623.34       4,759,242.06
            合计                                        26,421,982.88      25,136,101.85




                                            63
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       46、 业务及管理费
                                                                      单位:人民币元
                             项目                本年发生额         上年发生额
            职工薪酬                               912,241,418.22   1,092,183,057.53
            租赁费                                 117,812,249.86     115,493,625.95
            居间业务报酬                            81,633,882.04      56,120,225.36
            电子设备运转费                          47,361,598.49      44,184,978.81
            业务招待费                              36,786,565.60      44,974,476.18
            无形资产摊销                            35,696,358.37      29,545,019.36
            固定资产折旧                            30,448,213.64      30,393,181.98
            差旅费                                  29,944,746.30      38,859,835.62
            投资者保护基金                          25,637,199.47      34,510,102.77
            通讯费                                  25,610,898.59      26,653,905.57
            其他                                   217,373,206.31     310,823,276.28
            合计                                 1,560,546,336.89   1,823,741,685.41

       47、 资产减值损失
                                                                      单位:人民币元
                          项目                   本年发生额         上年发生额
            买入返售金融资产减值损失                79,074,298.15       8,418,056.06
            可供出售金融资产减值损失                72,040,411.79     52,759,786.80
            应收利息减值损失                        12,069,973.22               -
            其他资产减值损失                         3,754,000.00               -
            应收款项坏账损失(转回以"-"号填列)         -817,698.91       4,070,564.12
            融出资金减值损失(转回以"-"号填列)       -1,822,250.63        -692,277.17
            合计                                   164,298,733.62     64,556,129.81

       48、 其他业务成本
                                                                      单位:人民币元
                             项目                本年发生额         上年发生额
            现货交易成本                           221,959,388.00     174,794,465.63
            投资性房地产摊销                         1,050,265.98       1,083,824.94
            租赁成本                                          -           214,272.00
            合计                                   223,009,653.98     176,092,562.57




                                            64
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       49、 营业外收入

       (1)   营业外收入
                                                                              单位:人民币元
                                                                            计入当期非经常
                          项目            本年发生额        上年发生额
                                                                            性损益的金额
             期货交易所活动费              2,285,366.33      1,236,483.59       2,285,366.33
             固定资产清理收益                    211.43             69.36             211.43
             其他                          1,330,812.12      4,583,376.39       1,330,812.12
             合计                          3,616,389.88      5,819,929.34       3,616,389.88

       50、 营业外支出
                                                                                单位:人民币元
                                                                            计入当期非经常
                          项目            本年发生额        上年发生额
                                                                              性损益的金额
             罚款与赔偿支出                2,096,924.21      1,962,134.59         2,096,924.21
             固定资产清理损失              1,021,333.05      1,496,596.69         1,021,333.05
             扶贫支出                        338,990.00        816,963.22           338,990.00
             其他                          6,539,671.36      1,038,975.27         6,539,671.36
             合计                          9,996,918.62      5,314,669.77         9,996,918.62

       51、 所得税费用

       (1)   所得税费用表
                                                                             单位:人民币元
                             项目                         本年发生额         上年发生额
             按税法及相关规定计算的当期所得税费用           77,997,961.64    229,197,348.48
             递延所得税费用                               -46,433,896.59     -96,380,544.93
             以前年度汇算清缴差异                           -1,488,904.64      6,099,897.57
             合计                                           30,075,160.41    138,916,701.12




                                           65
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       51、 所得税费用(续)

       (2)   会计利润与所得税费用调整过程

                              项目                      本年发生额        上年发生额
             会计利润                                  141,944,841.69    569,861,380.08
             按 25%税率计算的所得税费用                 35,486,210.43    142,465,345.02
             非应税收入的影响                          -17,045,708.48    -15,382,250.55
             不可抵扣的成本、费用和损失的影响           13,641,945.65       8,444,502.21
             利用前期未确认递延所得税资产的可抵扣
                                                        - 1,032,225.12       -79,823.16
               亏损的影响
             本年未确认递延所得税资产的可抵扣暂时
                                                           517,289.08      1,294,457.59
               性差异或可抵扣亏损的影响
             在其他地区的子公司税率不一致的影响             - 3,446.51              -
             以前年度汇算清缴差异                       -1,488,904.64      6,099,897.57
             其他                                                  -      -3,925,427.56
             合计                                       30,075,160.41    138,916,701.12

       52、 每股收益

       (1)   计算基本每股收益时,归属于母公司普通股股东的损益为:
                                                                         单位:人民币元
                                                       本年发生额        上年发生额
             归属于母公司普通股股东的损益                73,142,828.57   375,760,243.11

       (2)   计算基本每股收益时,当期发行在外普通股加权平均数为:
                                                                                 单位:股
                                                       本年发生额        上年发生额
             当期发行在外普通股加权平均数                4,215,541,972     4,215,541,972

       (3)   每股收益
                                                                         单位:人民币元
                                                      本年发生额         上年发生额
             按归属于母公司股东的净利润计算:
               基本每股收益                                      0.02              0.09

             因本公司不存在稀释性潜在普通股,故本公司稀释每股收益等于基本每股收益。




                                            66
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       53、 现金流量表补充资料

       (1)   现金流量表补充资料
                                                                              单位:人民币元
                             补充资料                      本年金额           上年金额
             1.将净利润调节为经营活动现金流量:
               净利润                                     111,869,681.28      430,944,678.96
               加:资产减值准备                           164,298,733.62       64,556,129.81
                   固定资产及投资性房地产折旧              31,498,479.62       31,477,006.92
                   无形资产摊销                            35,696,358.37       29,545,019.36
                   长期待摊费用摊销                        17,392,796.95       17,987,695.59
                   处置固定资产、无形资产和其他长期
                                                               20,653.57       -31,431,168.18
                   资产的损失(收益以"-"号填列)
                   固定资产报废损失(收益以"-"号填列)         1,021,121.62        1,496,527.33
                   公允价值变动损失(收益以"-"号填列)        85,679,297.19       52,851,915.77
                   利息支出(收益以"-"号填列)               813,496,608.78      716,461,794.32
                   投资收益(收益以"-"填列)                -625,715,340.61     -683,354,046.89
                   递延所得税资产的减少(增加以"-"号
                                                           -46,210,745.61      -96,548,363.02
                   填列)
                   递延所得税负债的增加(减少以"-"号
                                                              -223,150.98         167,818.09
                   填列)
                   交易性金融资产的减少(增加以"-"号
                                                         4,372,931,349.72   -4,675,498,463.06
                   填列)
                   经营性应收项目的减少(增加以"-"号
                                                        -4,320,063,118.70    3,788,870,432.03
                   填列)
                   经营性应付项目的增加(减少以"-"号
                                                        -2,137,826,058.20   -5,245,231,622.80
                   填列)
                   经营活动产生的现金流量净额           -1,496,133,333.38   -5,597,704,645.77
             2.现金及现金等价物净变动情况:
                 现金的年末余额                         10,502,678,828.05   12,451,822,038.39
                 减:现金的年初余额                     12,451,822,038.39   15,378,680,604.78
                 现金及现金等价物净增加额(减少以"-"号
                                                        -1,949,143,210.34   -2,926,858,566.39
                 填列)




                                             67
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

六、   合并财务报表项目附注(续)

       53、 现金流量表补充资料(续)

       (2)   现金及现金等价物的构成
                                                                           单位:人民币元
                             项目                      年末余额            年初余额
             现金                                   10,502,678,828.05   12,451,822,038.39
             其中:库存现金                                 27,759.65           22,700.83
                   可随时用于支付的银行存款          9,196,105,131.69   10,557,128,384.87
                   可随时用于支付的其他货币资金          2,055,594.53       11,152,405.55
                   可用于支付的结算备付金            1,304,490,342.18    1,883,518,547.14
             现金及现金等价物余额                   10,502,678,828.05   12,451,822,038.39

             现金及现金等价物不包含本公司和本集团内子公司使用受限制的现金及现金等价物。

       54、 现金流量表项目注释

       (1)   收到其他与经营活动有关的现金
                                                                         单位:人民币元
                             项目                     本年发生额         上年发生额
             存出保证金净减少额                       319,151,530.83     101,493,160.39
             销售现货收到的现金                       256,354,662.93     195,640,166.22
             政府补助                                   31,203,058.48      26,698,411.76
             租赁收入                                    9,270,226.53       9,991,079.39
             基金专户清盘垫款收回                        7,158,336.95                -
             处置可供出售金融资产收到的现金净额                   -      518,936,075.08
             其他                                       24,368,333.22       6,411,504.34
             合计                                     647,506,148.94     859,170,397.18

       (2)   支付其他与经营活动有关的现金
                                                                           单位:人民币元
                             项目                     本年发生额          上年发生额
             购买可供出售金融资产支付的现金净额      4,909,691,135.11                 -
             以现金支付的业务及管理费                  535,589,562.73      510,264,011.64
             购买现货支付的现金                        266,883,548.96      204,421,650.87
             支付结构化主体优先级客户申赎净额                     -        898,000,000.00
             应收款项类投资支付的现金                             -         13,026,000.00
             集合资产管理计划垫付款                               -          8,594,719.48
             其他                                       26,123,848.69       13,337,291.55
             合计                                    5,738,288,095.49    1,647,643,673.54




                                            68
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度


六、   合并财务报表项目附注(续)

       54、 现金流量表项目注释(续)

       (3)   取得子公司及其他营业单位支付的现金净额
                                                                           单位:人民币元
                                 项目                     本年发生额       上年发生额
             本年处置子公司收到的现金                         77,000.00      54,000,000.00
               其中:深圳佰嘉盛资产管理有限公司               25,000.00               -
                     深圳百事通基金管理有限公司               40,000.00               -
                     深圳众创富资产管理有限公司               12,000.00               -
                     广西北部湾股权交易所股份有限公司               -        54,000,000.00
             减:丧失控制权日子公司持有的现金                 27,922.89       8,628,638.33
                 其中:深圳百事通基金管理有限公司             19,737.51               -
                       深圳众创富资产管理有限公司               8,135.38              -
                       广西北部湾股权交易所股份有限公司             -         4,618,646.02
                       厦门国海坚果投资管理有限公司                 -           669,038.10
                       南宁国海玉柴投资管理有限公司                 -         3,340,954.21
                       深圳佰嘉盛资产管理有限公司                  50.00              -
             处置子公司收到的现金净额                         49,077.11      45,371,361.67

       (4)   收到其他与投资活动有关的现金
                                                                           单位:人民币元
                                 项目                     本年发生额       上年发生额
             结构化主体收到的现金净额                       208,092.78     17,369,245.69




                                            69
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

七、   合并范围的变更

       1、 本年合并范围的变动

           (1)   本年不再纳入合并范围的子公司

           本年度,本集团之子公司国海富兰克林基金管理有限公司注销国海富兰克林投资管理
           (上海)有限公司,故本年末不再将其纳入合并范围。

           本年度,本集团之子公司国海创新资本投资管理有限公司已转让其持有的深圳佰嘉盛
           资产管理有限公司、深圳百事通基金管理有限公司、深圳众创富资产管理有限公司股
           权以及注销深圳国海创新投资企业(有限合伙),故本年末不再将其纳入合并范围。

           (2)   本年新增纳入合并范围的结构化主体

           本年度,本公司及子公司国海良时期货有限公司作为国海虑远 4002 号集合资产管理
           计划、国海证券卓越 3164 号单一资产管理计划的主要投资人和管理人,能够对上述
           结构化主体实施控制,故本年将其纳入合并范围。

           (3)   本年不再纳入合并范围的结构化主体

           本年度,本集团之子公司国海良时期货有限公司清算及赎回其所管理并作为主要投资
           人的国海良时元葵资产桢诚长青子基金 1 号资产管理计划、良时鑫岚润时 FOF 资产
           管理计划,故本年末不再将其纳入合并范围。

           本年度,本集团之子公司国海创新资本投资管理有限公司赎回其作为主要投资人的北
           信瑞丰基金百瑞 55 号资产管理计划,故本年末不再将其纳入合并范围。




                                           70
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

八、   在其他主体中权益

       1、 子公司情况

       (1)    通过设立或投资等方式取得的子公司
                                                                                                                                                                                单位:人民币万元
                                                           主要经营                                                                                                              表决权比     是否合并
                   子公司全称                                          注册地                 业务性质                 注册资本           年末实际出资额    持股比例(%)
                                                               地                                                                                                                  例(%)        报表
       国海富兰克林基金管理有限公司                        上海市     广西南宁市   基金募集、基金销售、资产管理等          22,000.00            11,220.00             51.00           51.00       是
                                                           广东深圳
       国海创新资本投资管理有限公司                                   广西南宁市   股权投资;股权投资管理                 100,000.00           100,000.00         100.00            100.00       是
                                                               市
       国海富兰克林资产管理(上海)有限公司       (注 1)     上海市      上海市      特定客户资产管理业务                    12,000.00            12,000.00         100.00            100.00       是
                                                           陕西西安
       西安国海景恒创业投资有限公司             (注 2)                陕西西安市   股权投资;股权相关的债权投资                5,000.00          4,000.00             80.00          80.00       是
                                                               市
                                                           广东深圳
       深圳国海创新投资管理有限公司             (注 2)                广东深圳市   投资管理、投资咨询、股权投资            10,000.00             7,000.00         100.00            100.00       是
                                                               市
                                                           陕西西安
       西安国海柏睿投资管理有限公司             (注 2)                陕西西安市   股权投资管理;股权投资咨询                   100.00             100.00         100.00            100.00       是
                                                               市
                                                           广东深圳
       杭州国海创新投资管理有限公司             (注 2)                浙江杭州市   投资管理、投资咨询                           500.00             500.00         100.00            100.00       是
                                                               市
                                                           浙江杭州                资产管理、实业投资、投资管理、
       国海良时资本管理有限公司                 (注 3)                浙江杭州市                                           10,000.00             7,000.00         100.00            100.00       是
                                                               市                  投资咨询服务、经营进出口业务等
       盈禾(上海)国际贸易有限公司               (注 4)     上海市      上海市      国际贸易、转口贸易等                        3,000.00            493.53         100.00            100.00       是


       (2)    非同一控制下企业合并取得的子公司
                                                                                                                                                                                单位:人民币万元
                                                                                                                                                                              表决权比例      是否合并
                 子公司全称                              主要经营地    注册地               业务性质                注册资本          年末实际出资额    持股比例(%)
                                                                                                                                                                                  (%)           报表
       国海良时期货有限公司                              浙江杭州市   浙江杭州市   商品期货经纪、金融期货经纪          50,000.00            46,634.97          83.84                83.84         是
                                                                                   受托资产管理、投资管理、
       深圳中融通资产管理有限公司           (注 2)       广东深圳市   广东深圳市   股权投资、受托管理股权投资           1,000.00                 1.20         100.00               100.00        是
                                                                                   基金


       注 1:国海富兰克林基金管理有限公司的下属子公司。
       注 2:国海创新资本投资管理有限公司的下属子公司。
       注 3:国海良时期货有限公司的下属子公司。
       注 4:国海良时资本管理有限公司的下属子公司。

                                                                                              71
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

八、   在其他主体中权益(续)

       2、 在子公司中的权益

       (1)   重要非全资子公司
                                                                                                单位:人民币元
                                少数股东
                                                本年归属于           本年向少数股东               年末
               子公司名称       持股比例
                                              少数股东的损益         宣告分派的股利         少数股东权益余额
                                  (%)
             国海富兰克林基
                                    49.00        30,998,682.36          19,600,000.00            342,161,624.79
             金管理有限公司
             国海良时期货有
                                    16.16         6,440,351.17                640,817.86         108,527,635.39
             限公司

       (2)   重要非全资子公司的重要财务信息
                                                                                                单位:人民币元
                                                                        年末余额
                  子公司名称
                                                   资产合计                                负债合计
             国海富兰克林基金管理
                                                             783,942,953.36                       85,653,923.62
             有限公司
             国海良时期货有限公司                           3,278,917,446.72                    2,607,335,544.56

                                                                                                单位:人民币元
                                                                       本年发生额
                   子公司名称                                                  综合收益            经营活动
                                            营业收入            净利润
                                                                                 总额              现金流量
             国海富兰克林基金管理有
                                      268,135,584.53          63,262,617.07     44,911,289.86      20,882,824.40
             限公司
             国海良时期货有限公司     501,986,550.54          39,853,658.20    31,104,329.21     -218,169,582.60


       3、 纳入合并范围的结构化主体

             本年末,本集团纳入合并财务报表范围的结构化主体合计 10 个(上年末:11 个),净
             资产为人民币 583,881,222.85 元(年初数:人民币 743,523,292.89 元)。本集团享有的权
             益账面价值为人民币 466,741,026.61 元(年初数:人民币 502,771,598.22 元),本集团以
             外各方所持上述结构化主体的权益账面价值为人民币 117,140,196.24 元(年初数:人民
             币 240,751,694.67 元)。对于本集团以外各方所持上述结构化主体的权益,本集团确认
             为交易性金融负债、应付利息或其他负债。




                                                       72
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

八、   在其他主体中权益(续)

       4、 在合营企业或联营企业中的权益

           (1)   不重要的联营企业和合营企业的汇总财务信息
                                                                                  单位:人民币元
                                                     年末余额/                   年初余额/
                              项目
                                                     本年发生额                  上年发生额
            合营企业:
            投资账面价值合计                             7,294,811.84                7,341,006.76
            下列各项按持股比例计算的合计数
              净利润                                          -46,194.92              624,219.90
              其他综合收益                                           -                       -
              综合收益总额                                    -46,194.92              624,219.90

            联营企业:
            投资账面价值合计                           154,283,140.51              134,892,283.13
            下列各项按持股比例计算的合计数
              净利润                                          734,795.01            -1,753,487.16
              其他综合收益                                           -                        -
              综合收益总额                                    734,795.01            -1,753,487.16

           联营企业及合营企业的重要会计政策、会计估计与本集团的会计政策、会计估计无重
           大差异。

       5、 在未纳入合并财务报表范围的结构化主体中的权益

           本集团发起设立的未纳入合并财务报表范围的结构化主体,主要包括本集团发起设立
           的投资基金和资产管理计划,这些结构化主体的性质和目的主要是管理投资者的资产
           并赚取管理费,其融资方式是向投资者发行投资产品。本集团在这些未纳入合并财务
           报表范围的结构化主体中享有的权益主要包括直接持有投资或通过管理这些结构化主
           体赚取管理费收入。

           本年末,由本集团发起设立并持有财务权益的未纳入合并财务报表合并范围的结构化
           主体的净资产为人民币 19,821,094,512.48 元,其中,本集团享有的权益在本集团资产
           负债表中的相关资产项目账面价值及最大损失风险敞口列示如下:

                                                                                  单位:人民币元
                                                        年末余额
                   项目
                                         账面价值                          最大损失敞口
            可供出售金融资产                 360,796,585.39                      360,796,585.39

           本年度,本集团从本集团发起设立但未纳入合并财务报表范围且在资产负债表日未持
           有权益的该等结构化主体中获取的管理费收入为人民币 219,823,377.56 元。




                                             73
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

九、   母公司财务报表项目注释

       1、 买入返售金融资产

       (1)   按标的物类别列示
                                                                          单位:人民币元
                            项目                   年末余额             年初余额
             股票                                 8,331,466,497.21     6,764,148,680.00
             债券                                 1,449,043,599.31     1,563,011,096.17
             其中:国债                             300,000,000.00                  -
                   企业债                           384,743,599.31       630,548,004.94
                   公司债                           100,000,000.00       193,367,601.57
                   其他                             664,300,000.00       739,095,489.66
             合计                                 9,780,510,096.52     8,327,159,776.17
             减:减值准备                           112,895,041.55        33,820,743.40
             账面价值                             9,667,615,054.97     8,293,339,032.77

       (2)   按业务类别列示
                                                                         单位:人民币元
                           项目                     年末余额            年初余额
             股票质押式回购                        8,331,466,497.21    6,764,148,680.00
             交易所质押式买入返售                    664,300,000.00       52,000,000.00
             银行间质押式买入返售                    399,600,000.00                 -
             场外协议回购                            385,143,599.31    1,461,666,671.51
             银行间买断式买入返售                               -         49,344,424.66
             合计                                  9,780,510,096.52    8,327,159,776.17
             减:减值准备                            112,895,041.55       33,820,743.40
             账面价值                              9,667,615,054.97    8,293,339,032.77

       2、 应收款项

       (1)   按类别列示
                                                                         单位:人民币元
                             项目                     年末余额           年初余额
             应收资产管理业务手续费及佣金              75,953,002.52       27,927,274.79
             应收财务顾问及其他业务手续费及佣金        35,193,187.20       10,218,378.70
             应收承销手续费以及佣金                    21,864,749.74       14,691,947.10
             其他                                      18,816,088.95       15,492,601.44
             合计                                     151,827,028.41       68,330,202.03
             减:坏账准备                               5,066,039.25        5,883,738.16
             应收款项账面价值                         146,760,989.16       62,446,463.87

             应收款项余额中无应收持有本公司 5%(含 5%)以上表决权股份的股东的款项。


                                           74
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

九、   母公司财务报表项目注释(续)

       2、 应收款项(续)

       (2)   按账龄列示
                                                                                                                                                 单位:人民币元
                                                      年末余额                                                                   年初余额
                                   账面余额                                坏账准备                           账面余额                              坏账准备
               账龄
                                                                                      计提比例                                                                 计提比例
                               金额               比例(%)           金额                                   金额             比例(%)          金额
                                                                                        (%)                                                                      (%)
             1 年以内      139,818,937.33          92.09         1,187,567.04             0.85          62,686,316.52        91.74        4,093,486.70               6.53
             1至2年          7,133,382.55           4.70         2,153,461.73            30.19           4,041,498.56         5.91          187,864.51               4.65
             2至3年          3,330,766.67           2.19           181,068.62             5.44           1,555,571.74         2.28        1,555,571.74             100.00
             3 年以上        1,543,941.86           1.02         1,543,941.86           100.00              46,815.21         0.07           46,815.21             100.00
             合计          151,827,028.41         100.00         5,066,039.25             3.34          68,330,202.03       100.00        5,883,738.16               8.61


       (3)   按评估方式列示
                                                                                                                                                 单位:人民币元
                                                              年末余额                                                                年初余额
                                        账面余额                                坏账准备                           账面余额                           坏账准备
                评估方式
                                                        比例                            计提比例                                比例                          计提比例
                                      金额                                 金额                               金额                                金额
                                                        (%)                               (%)                                   (%)                             (%)
             单项金额重大并
             单项计提坏账准                   -              -                  -                -                    -           -                    -              -
             备的款项
             按信用风险特征
             组合计提坏账准    146,760,989.16               96.66               -                -        62,446,463.87         91.39                  -              -
             备的款项
             单项金额不重大
             但单独计提坏账       5,066,039.25              3.34    5,066,039.25           100.00           5,883,738.16         8.61       5,883,738.16          100.00
             准备的款项
             合计              151,827,028.41          100.00       5,066,039.25                 3.34     68,330,202.03        100.00       5,883,738.16            8.61


       (4)   应收款项金额前五名单位名称/性质情况
                                                                                                                                                 单位:人民币元
                                                                                                                                                      占应收款项
                        单位名称                            金额                        年限                              款项性质
                                                                                                                                                        总额比例
             国海金贝壳9号(债券增强)集                                                                                应收管理费及
                                                       47,552,917.81                   1年以内                                                             31.32
               合资产管理计划                                                                                       席位佣金手续费
             国家开发银行股份有限公司                  16,392,339.74                   1年以内                    应收债券承销手续费                       10.80
             国海金贝壳27号集合资产管
                                                        8,594,719.48                    1至2年               应收资产管理计划垫付款                        5.66
               理计划
             国海证券-齐河农商行定向资                                        1年以内、1至2年及2
                                                        6,413,720.20                                                 应收管理费                            4.22
               产管理计划                                                            至3年
             吉林市城市建设控股集团有
                                                        5,400,000.00                   1年以内                     应收财务顾问费                          3.56
               限公司
             合计                                      84,353,697.23                                                                                       55.56


       3、 长期股权投资
                                                                                                                                              单位:人民币元
                                      项目                                                      年末余额                                     年初余额
             子公司                                                                            1,578,549,685.40                             1,578,549,685.40
             减:减值准备                                                                                   -                                            -
             账面价值                                                                          1,578,549,685.40                             1,578,549,685.40




                                                                              75
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

九、   母公司财务报表项目注释(续)

       3、 长期股权投资(续)
                                                                                                                                                                  单位:人民币元
                                                                                                                                       在被投资单位    在被投资单位
                                                                                          本年增减变动                 年末余额                                        本年减值准备
                                                                                                                                       持股比例(%)     表决权比例(%)
         被投资单位名称       核算方法      投资成本           年初余额
                                                                                          权益法下确认   其他综合
                                                                               减少投资
                                                                                          的投资收益     收益调整
       国海富兰克林基金
                               成本法     112,200,000.00     112,200,000.00           -            -            -    112,200,000.00            51.00           51.00             -
       管理有限公司
       国海良时期货有限公司    成本法     466,349,685.40     466,349,685.40           -            -            -    466,349,685.40            83.84           83.84             -
       国海创新资本投资
                               成本法    1,000,000,000.00   1,000,000,000.00          -            -            -   1,000,000,000.00          100.00          100.00             -
       管理有限公司
       合计                              1,578,549,685.40   1,578,549,685.40          -            -            -   1,578,549,685.40                                             -
       减:减值准备                                                      -                                                       -                                               -
       长期股权投资净额                                     1,578,549,685.40                                        1,578,549,685.40


       本年末,被投资单位向本公司转移资金的能力未受到限制。




                                                                                          76
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

九、   母公司财务报表项目注释(续)

       4、 其他资产
                                                                                                                                          单位:人民币元
                     项目                                                           年末余额                                            年初余额
             其他应收款                                  (1)                            82,797,514.94                                       76,214,987.20
             长期待摊费用                                                               41,729,755.17                                       44,381,194.93
             应收款项类投资                                                              7,636,000.00                                        7,636,000.00
             其他                                                                        3,453,754.39                                        3,175,249.77
             合计                                                                     135,617,024.50                                      131,407,431.90
             减:坏账准备                                                                3,754,000.00                                                 -
             其他资产账面价值                                                         131,863,024.50                                      131,407,431.90

       (1)   其他应收款

       ①    按明细列示
                                                                                                                                          单位:人民币元
                       项目                                                     年末余额                                                年初余额
             其他应收款账面余额                                                     82,797,514.94                                           76,214,987.20
             减:坏账准备                                                                     -                                                       -
             其他应收款账面价值                                                     82,797,514.94                                           76,214,987.20

       ②    按账龄列示
                                                                                                                                          单位:人民币元
                                                    年末余额                                                                  年初余额
               账龄                   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      58,437,410.82             70.58            -                  -           53,399,778.32            70.07           -              -
             1至2年        11,048,507.24             13.34            -                  -           10,375,699.50            13.61           -              -
             2至3年         4,039,265.91              4.88            -                  -            3,482,720.59             4.57           -              -
             3 年以上       9,272,330.97             11.20            -                  -            8,956,788.79            11.75           -              -
             合计          82,797,514.94            100.00            -                  -           76,214,987.20           100.00           -              -


       ③    按评估方式列示
                                                                                                                                          单位:人民币元
                                                                年末余额                                                        年初余额
                                                 账面余额                           坏账准备                      账面余额                        坏账准备
                    评估方式
                                                                                          计提比例                                                      计提比例
                                             金额              比例(%)      金额                               金额          比例(%)         金额
                                                                                            (%)                                                            (%)
             单项金额重大并单项计
                                                     -            -             -             -                       -             -             -          -
               提坏账准备的款项
             按信用风险特征组合计
                                         82,797,514.94         100.00           -             -         76,214,987.20          100.00             -          -
               提坏账准备的款项
             单项金额不重大但单独
                                                     -            -             -             -                       -             -             -          -
               计提坏账准备的款项
             合计                        82,797,514.94         100.00           -             -         76,214,987.20          100.00             -          -




                                                                           77
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

九、 母公司财务报表项目注释(续)

      4、 其他资产(续)

      (1)   其他应收款(续)

      ④    其他应收款金额前五名单位名称/性质情况
                                                                                                            单位:人民币元
                                                                                                                占其他应收款
                      单位名称                金额                   账龄                      款项性质
                                                                                                                总额比例(%)
                                                            1 年以内、1 至 2 年、
            恒生电子股份有限公司           20,682,676.18                              预付款                       24.98
                                                            2 至 3 年及 3 年以上
                                                            1 年以内、1 至 2 年及 3
            北京金隅集团股份有限公司        4,478,422.61                              房屋租赁押金及预付租金        5.41
                                                            年以上
            中国人民人寿保险股份有限公司    3,658,271.13    1 至 2 年及 2 至 3 年     房屋租赁押金                  4.42
            飞马投资控股有限公司            2,409,327.00    1 年以内                  应收案件受理费                2.91
            天津万家财富资产管理有限公司    2,215,015.73    1至2年                    预付顾问费                    2.68
            合计                           33,443,712.65                                                           40.40


      ⑤    其他应收款余额中无应收持有本公司 5%(含 5%)以上表决权股份的股东款项。

      5、 手续费及佣金净收入
                                                                                                            单位:人民币元
                         项目                                            本年发生额                       上年发生额
            手续费及佣金收入                                               935,132,465.04                 1,381,753,313.93
            经纪业务                                                       452,171,804.91                   665,590,675.53
            其中:证券经纪业务                                             452,171,804.91                   665,590,675.53
                  其中:代理买卖证券业务                                   409,514,001.44                   614,101,263.73
                         交易单元席位租赁                                   33,225,974.38                    37,814,628.82
                         代销金融产品业务                  (1)               9,431,829.09                    13,674,782.98
            投资银行业务                                                   281,957,344.49                   533,357,734.63
            其中:证券承销业务                                             173,761,421.00                   437,802,892.48
                  证券保荐业务                                               9,433,962.26                    26,707,547.18
                  财务顾问业务                             (2)              98,761,961.23                    68,847,294.97
            资产管理业务                                                   187,121,666.04                   162,398,914.85
            投资咨询业务                                                     4,658,011.46                     7,970,827.66
            其他                                                             9,223,638.14                    12,435,161.26

            手续费及佣金支出                                                136,695,409.57                 250,116,827.20
            经纪业务                                                        115,700,122.64                 177,849,687.75
            其中:证券经纪业务                                              115,700,122.64                 177,849,687.75
                  其中:代理买卖证券业务                                    115,700,122.64                 177,849,687.75
            投资银行业务                                                     20,298,386.26                  71,448,377.89
            其中:证券承销业务                                               20,298,386.26                  71,448,377.89
            其他                                                                696,900.67                     818,761.56

            手续费及佣金净收入                                              798,437,055.47                1,131,636,486.73



                                                           78
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

九、   母公司财务报表项目注释(续)

       5、 手续费及佣金净收入(续)

       (1)   代理销售金融产品
                                                                                                             单位:人民币元
                                        本年发生额                                             上年发生额
             项目
                      销售总金额          赎回总金额        代销收入         销售总金额           赎回总金额          代销收入
             基金      938,533,594.80      983,489,102.78   4,909,134.39      661,243,227.80      1,073,104,916.06    7,113,721.04
             其他   45,696,629,039.60   50,433,736,193.11   4,522,694.70   58,322,199,580.30     62,338,095,095.14    6,561,061.94
             合计   46,635,162,634.40   51,417,225,295.89   9,431,829.09   58,983,442,808.10     63,411,200,011.20   13,674,782.98


       (2)   财务顾问业务净收入
                                                                                                        单位:人民币元
                        项目                                本年发生额                              上年发生额
              并购重组财务顾问业务净
                                                                    14,905,660.38                               5,188,679.24
                收入- 境内上市公司
              并购重组财务顾问业务净
                                                                      1,207,547.17                              2,311,320.76
                收入- 其他
              其他财务顾问业务净收入                                82,648,753.68                             61,347,294.97
              合计                                                  98,761,961.23                             68,847,294.97

       6、 利息净收入
                                                                                                            单位:人民币元
                                        项目                                   本年发生额                   上年发生额
              利息收入                                                       1,159,929,379.78             1,276,922,733.29
              存放金融同业利息收入                                             222,076,589.29               285,376,414.75
              其中:自有资金存款利息收入                                         75,648,866.07              105,062,066.49
                    客户资金存款利息收入                                       146,427,723.22               180,314,348.26
              融资融券利息收入                                                 390,041,239.57               509,838,504.66
              买入返售金融资产利息收入                                         547,774,831.99               481,685,131.29
              其中:股票质押回购利息收入                                       495,755,537.10               371,884,087.36
              其他                                                                   36,718.93                   22,682.59

              利息支出                                                       1,774,234,347.28             1,700,701,400.32
              应付短期融资款利息支出                                           224,977,571.62               173,145,347.67
              拆入资金利息支出                                                 150,307,085.84                97,617,471.24
              其中:转融通利息支出                                               9,661,169.17                   131,887.87
              卖出回购金融资产利息支出                                         775,403,538.68               847,956,765.32
              客户资金存款利息支出                                              27,472,185.15                35,628,464.68
              应付债券利息支出                                                 592,904,948.92               542,420,755.34
              债券借贷利息支出                                                   3,169,017.07                 3,932,596.07

              利息净收入                                                      -614,304,967.50               -423,778,667.03



                                                            79
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

九、   母公司财务报表项目注释(续)

       7、 投资收益
                                                                              单位:人民币元
                              项目                             本年发生额         上年发生额
             成本法确认的收益                        (1)      23,724,639.17      13,273,773.23
             处置长期股权投资产生的投资收益                             -         3,000,000.00
               - 处置子公司的投资收益                                   -         3,000,000.00
             金融工具投资收益                              1,125,986,206.36   1,087,717,065.47
             其中:金融工具持有期间取得的收益              1,546,716,348.10   1,333,663,180.46
                     - 以公允价值计量且其变动计入
                                                             625,254,910.93    564,342,981.99
                         当期损益的金融工具
                     - 持有至到期投资                        624,682,998.43    674,007,834.39
                     - 可供出售金融资产                      296,778,438.74     95,312,364.08
                  处置金融工具取得的收益(损失
                                                            -420,730,141.74    -245,946,114.99
                  以"-"号填列)
                   - 以公允价值计量且其变动计入
                                                            -473,622,218.72    -210,095,815.14
                       当期损益的金融工具
                   - 衍生金融工具                             -6,297,561.42      -2,500,844.54
                   - 可供出售金融资产                         59,189,638.40     -33,349,455.31
                               合计                        1,149,710,845.53   1,103,990,838.70

       (1)   子公司分红
                                                                              单位:人民币元
                             子公司名称                    本年发生额         上年发生额
             国海富兰克林基金管理有限公司                    20,400,000.00      10,200,000.00
             国海良时期货有限公司                              3,324,639.17       3,073,773.23
             合计                                            23,724,639.17      13,273,773.23

       8、 所得税费用

       (1)   所得税费用表
                                                                              单位:人民币元
                               项目                        本年发生额         上年发生额
             按税法及相关规定计算的当期所得税费用             26,952,165.97     178,786,954.71
             递延所得税费用                                  -27,805,347.67     -85,115,917.81
             以前年度汇算清缴差异                               -831,532.98       2,205,967.88
             合计                                             -1,684,714.68      95,877,004.78

       (2)   会计利润与所得税费用调整过程
                                                                              单位:人民币元
                                项目                         本年发生额        上年发生额
             会计利润                                          8,135,756.90   377,678,420.05
             按 25%税率计算的所得税费用                        2,033,939.23     94,419,605.01
             非应税收入的影响                                -8,753,940.97       6,996,271.02
             不可抵扣的成本、费用和损失的影响                  5,866,820.04     -7,744,839.13
             以前年度汇算清缴差异                               -831,532.98      2,205,967.88
             合计                                            -1,684,714.68      95,877,004.78
                                                80
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

九、   母公司财务报表项目注释(续)

       9、 现金流量表补充资料

       (1)   现金流量表补充资料
                                                                               单位:人民币元
                               补充资料                    本年发生额          上年发生额
              1. 将净利润调节为经营活动现金流量:
                 净利润                                      9,820,471.58      281,801,415.27
                 加:资产减值准备                          108,669,151.07       39,491,610.44
                     固定资产及投资性房地产折旧             24,837,236.97       24,128,465.71
                     无形资产摊销                           31,184,829.76       24,767,844.87
                     长期待摊费用摊销                       15,713,151.10       15,881,399.41
                     处置固定资产、无形资产和其他长
                                                                        -       -31,299,394.39
                     期资产的损失(收益以"-"号填列)
                     固定资产报废损失(收益以"-"号填列)          794,377.48        1,382,800.41
                     公允价值变动损失(收益以"-"号填列)       79,352,139.84       50,426,268.85
                     利息支出(收益以"-"号填列)              817,400,990.23      716,546,559.64
                     投资收益(收益以"-"号填列)             -648,407,637.60     -690,281,607.62
                     递延所得税资产的减少(增加以"-"号
                                                            -27,826,109.25      -85,115,917.81
                     填列)
                     递延所得税负债的增加(减少以"-"号
                                                                20,761.58                 -
                     填列)
                     交易性金融资产的减少(增加以"-"号
                                                          3,812,783,472.16   -5,481,276,630.83
                     填列)
                     经营性应收项目的减少(增加以"-"号
                                                         -4,590,085,056.80    3,324,604,235.93
                     填列)
                     经营性应付项目的增加(减少以"-"号
                                                         -1,413,452,510.92   -4,136,047,557.71
                     填列)
                 经营活动产生的现金流量净额              -1,779,194,732.80   -5,944,990,507.83
             2. 现金及现金等价物净变动情况:
                 现金的年末余额                           8,397,692,311.43   10,511,991,342.26
                 减:现金的年初余额                      10,511,991,342.26   13,730,472,795.49
                 现金及现金等价物净减少额                -2,114,299,030.83   -3,218,481,453.23




                                              81
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

九、   母公司财务报表项目注释(续)

       9、 现金流量表补充资料(续)

       (2)   现金及现金等价物
                                                                                 单位:人民币元
                                  项目                      年末余额             年初余额
             现金                                         8,397,692,311.43    10,511,991,342.26
             其中:库存现金                                               -                  -
                   可随时用于支付的银行存款               7,084,847,141.97     8,594,329,678.06
                   可随时用于支付的其他货币资金                           -       10,124,383.27
                   可用于支付的结算备付金                 1,312,845,169.46     1,907,537,280.93
             现金及现金等价物余额                         8,397,692,311.43    10,511,991,342.26

十、   本集团的关联方关系及其交易

       1、 子公司相关信息详见附注八、1 所述。

       2、 本集团的合营和联营企业情况详见附注六、12。

       3、 本集团的其他关联方情况
                           关联方名称           其他关联方与本公司关系        统一社会信用代码
             广西投资集团有限公司                   本公司第一大股东            91450000198229061H
                                                本公司董事担任董事长及
             广西桂东电力股份有限公司                                          91451100711427393C
                                                        总裁的企业
             广西荣桂物流集团有限公司               持股 5%以上股东            914500001982252636
             广西梧州中恒集团股份有限公司         第一大股东控制的企业         914504001982304689
             广西投资集团金融控股有限公司         第一大股东控制的企业         914500007479772820
             广西索芙特科技股份有限公司     本公司离任监事担任董事的企业       91450400711431114B
             广西投资集团银海铝业有限公司         第一大股东控制的企业         91450000667043252A
             广西北部湾银行股份有限公司       本公司董事担任董事的企业         914500001983761846
             广西正润发展集团有限公司         本公司董事担任董事的企业         91451100200340229B
             上海广投国际贸易有限公司             第一大股东控制的企业         91310000088009674L
             广西亿融通资产管理有限公司           第一大股东控制的企业         91450100340394157D
             广西北部湾股权交易所股份
                                              本公司董事担任董事的企业         91450000574575620E
               有限公司
                                                 第一大股东及其所控制的
             防城港澳加粮油工业有限公司                                         91450600070610779J
                                                   企业的重要上下游企业

       4、 存在控制关系且已纳入本公司合并财务报表范围的子公司,其相互间交易及母子公司
           交易已作抵销。




                                            82
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

十、   本集团的关联方关系及其交易(续)

       5、 本集团与关联方在本年发生了如下重大关联交易:

       (1)   本集团向关联方提供如下服务:
                                                                                                                            单位:人民币元
                                                                                                本年发生额                      上年发生额
                                                                             关联交易
                                                     关联交易                                             占同类                          占同类
                      关联方名称                                             定价方式
                                                     类型及内容                               金额        金额比              金额        金额比
                                                                           及决策程序
                                                                                                           例(%)                           例(%)
             广西投资集团有限公司             证券经纪业务手续费收入        市场定价          363,459.90    0.09                     -         -
             广西索芙特科技股份有限公司       证券经纪业务手续费收入        市场定价            4,903.70    0.00               21,691.98      0.00
             广西正润发展集团有限公司         证券经纪业务手续费收入        市场定价              507.15    0.00                     -         -
             广西梧州中恒集团股份有限公司     证券经纪业务手续费收入        市场定价                 -        -                 5,008.87      0.00
             广西投资集团金融控股有限公司     证券经纪业务手续费收入        市场定价                 -        -                29,083.72      0.00
             上海广投国际贸易有限公司         期货经纪业务手续费收入        市场定价           11,499.06    0.01               22,633.91      0.01
             防城港澳加粮油工业有限公司       期货经纪业务手续费收入        市场定价            5,697.73    0.00                8,763.07      0.00
             广西投资集团银海铝业有限公司     期货经纪业务手续费收入        市场定价                 -        -                 6,206.04      0.00
             广西投资集团有限公司                   承销业务收入            市场定价        2,122,641.51    1.22                     -         -
             广西荣桂物流集团有限公司               财务顾问收入            市场定价           92,452.83    0.11                     -         -
             广西北部湾银行股份有限公司             财务顾问收入            市场定价          518,867.92    0.64                     -         -
             广西北部湾银行股份有限公司       买入返售金融资产利息收入      市场定价                   -      -            13,634,114.88      2.80
             广西北部湾银行股份有限公司         金融产品转让投资收益        市场定价         -198,371.67 不适用                      -         -
             广西北部湾银行股份有限公司         持有同业存单利息收入        市场定价        1,378,680.55    0.30                     -         -
             广西北部湾银行股份有限公司         转让同业存单投资收益        市场定价          564,466.23    0.12                     -         -
             广西北部湾股权交易所股份
                                               资产管理业务手续费收入       市场定价            1,283.04       0.00                  -            -
             有限公司
             广西亿融通资产管理有限公司        资产管理业务手续费收入       市场定价            6,069.84       0.00                  -            -
             广西北部湾银行股份有限公司        资产管理业务手续费收入       市场定价        1,080,717.45       0.56         1,577,791.93         0.95
             广西亿融通资产管理有限公司          交易席位单元租赁收入       市场定价               13.37       0.00                  -            -
             广西北部湾股权交易所股份
                                                交易席位单元租赁收入        市场定价                    0.84   0.00                  -            -
             有限公司
                         合计                                                               5,952,889.45                  15,305,294.40

             广西北部湾银行股份有限公司       卖出回购金融资产利息支出      市场定价       26,416,272.84       3.41       38,051,055.95          4.48
             广西北部湾银行股份有限公司           债券借贷利息支出          市场定价              136.99       0.00                 -             -
                         合计                                                              26,416,409.83                  38,051,055.95


       (2) 本集团关联方往来余额
                                                                                                                            单位:人民币元
                             关联方名称                               项目                     年末面值/余额                  年初面值/余额
             广西投资集团有限公司                                   应付债券                       500,000,000.00                 500,000,000.00
             广西投资集团有限公司                                   应付利息                        22,175,342.46                   22,175,342.46
             广西投资集团有限公司                                 代理买卖证券款                    43,519,224.76                    4,335,244.89


       (3)   关联方购买本集团发行并管理的资产管理计划
                                                                                                                            单位:人民币元
                                                                              年末余额                                    年初余额
                   关联方名称             资产管理计划名称
                                                                   受托资金              受托资产              受托资金              受托资产
             广西北部湾银行股份有限   国海金贝壳贵宾定制 2
                                                                       1,000,009.72       1,179,175.20           1,000,009.72            1,138,046.81
             公司                       号集合资产管理计划
             广西北部湾银行股份有限   国海金贝壳 9 号(债券增
                                                                                -                   -            1,000,000.00            1,000,000.00
             公司                     强)集合资产管理计划
             广西北部湾银行股份有限   国海金贝壳贵宾定制 1
                                                                                -                   -                 10,029.16            11,664.92
             公司                       号集合资产管理计划


       (4)   关键管理人员报酬

             本公司 2018 年度实际发放的关键管理人员任职期间薪酬总额(含以前年度)为人民币
             1,947.09 万元。


                                                                  83
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

十一、与金融工具相关的风险

      1、 风险管理政策和组织架构

      (1)   风险管理政策

            本集团实行稳健、中性的风险偏好,坚守监管底线,依法合规经营,强调业务规模、
            盈利与风险承受能力的匹配,兼顾安全性、盈利性和流动性的统一,坚持资本、风险、
            收益之间的最优平衡,以对风险的适度容忍,确保公司长期和稳定的收益。

            本集团在日常经营活动中涉及的风险主要包括市场风险、信用风险、流动性风险、操
            作风险、声誉风险、洗钱风险、子公司风险等。 本集团制定了相应的政策和程序来
            识别和分析这些风险,并设定适当的风险指标、风 险限额、风险政策及内部控制流
            程,通过信息系统持续监控来管理上述各类风险。

      (2)   风险管理组织架构

            本集团严格落实全面风险管理要求,建立完善“董事会及其风险控制委员会、监事会
            ——经营管理层——风险管理部门——各业务部门、分支机构及子公司”的全面风险
            管理组织体系,对风险进行集中统一管理。本公司设立专业的风险管理部门,为本集
            团提供风险管理决策支持,为各业务条线提供风险管理策略和建议,督导各单位风险
            管理工作,公司各业务部门、分支机构、子公司配备专业风险管理团队或人员,确保
            本集团能够对各类风险进行识别、评估与计量、监测、处置。

      2、 信用风险

      (1)   本集团面临的信用风险及其具体表现情况

            信用风险是指由于债务人或交易对手违约而导致损失的可能性及潜在的损失,或者债
            务人信用评级的变动或履约能力的变化导致其债务的市场价值变动而引起损失的风险。
            本集团面临信用风险的资产主要包括:1) 固定收益类金融资产;2) 融资类业务形成
            的资产,包括融出资金及买入返售金融资产。

            固定收益类金融资产包括货币资金、结算备付金、存出保证金、应收款项、应收款项
            类投资和债券投资等,最大的信用风险敞口等于这些工具的账面金额(扣除减值准备
            后的净额)。

            本集团的货币资金主要存放在国有商业银行或股份制商业银行;结算备付金存放在中
            国证券登记结算有限责任公司,其面临的信用风险相对较低。

            融资类业务方面,融资融券业务和股票质押式回购业务等的信用风险来自于交易对手
            未能及时偿还债务本息而违约的风险。2018 年 12 月 31 日,本集团所有融资融券有
            负债客户的期末总体维持担保比例为 213.50%(2017 年 12 月 31 日:234.27%),股票
            质押式回购业务(资金融出方为证券公司)客户的整体履约保障比例为 155.42%(2017 年
            12 月 31 日:198.81%)。

                                           84
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

十一、与金融工具相关的风险(续)

      2、 信用风险(续)

      (2)   对信用风险进行管理

            本集团对自营业务的信用风险管理措施主要包括建立交易对手评价标准和交易对手库,
            建立信用债券评价标准,选择信用等级高、流动性强的债券作为投资标的,严格控制
            债券信用等级、组合久期及杠杆率等指标。对融资融券、股票质押式回购等业务的信
            用风险管理措施主要包括建立客户准入标准和标的证券筛选机制、量化的客户信用评
            级体系、分级授信制度、实时盯市制度、黑名单制度、强制平仓制度等。

            若不考虑担保品或其他信用增级,最大信用风险敞口为金融资产的账面金额(即扣除
            减值准备后的净额)。本集团最大信用风险敞口金额列示如下:

                                                                        单位:人民币元
                            项目                 年末余额             年初余额
            货币资金                             9,476,842,171.18    10,817,252,030.66
            结算备付金                           1,304,490,342.18     1,883,518,547.14
            融出资金                             3,911,408,358.16     6,347,818,093.59
            以公允价值计量且其变动
                                                 8,318,798,436.06    11,707,052,261.45
              计入当期损益的金融资产(注)
            衍生金融资产                                      -               1,230.13
            买入返售金融资产                     9,902,847,917.67     8,346,754,674.02
            应收款项                               173,676,803.33        94,937,785.99
            应收利息                               709,218,363.45       735,134,303.23
            存出保证金                           1,088,145,136.46     1,407,296,667.29
            可供出售金融资产(注)                10,152,868,036.46     4,261,993,852.39
              其中:融出证券                        18,745,943.20        24,231,623.00
            持有至到期投资                      15,921,265,315.46    16,587,809,716.60
            其他资产                                49,329,742.28        48,176,213.71
            合计                                61,008,890,622.69    62,237,745,376.20

            注: 上述以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产仅
                 包含债券投资、货币基金和融出证券业务下融出给客户的证券。




                                           85
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

十一、与金融工具相关的风险(续)

      3、 市场风险

      本集团涉及的市场风险是指因市场价格(利率、汇率、股票价格和商品价格)的不利变动而
      使本集团业务发生损失的风险。

      本集团通过加强对国家宏观政策、产业政策及行业发展趋势的研究,提高市场研判能力和
      水平,完善投资决策、执行、监测、报告等措施,加强市场风险管理。本集团遵循稳健投
      资的理念,对自营投资采取分散化的资产配置策略,年初由董事会、股东大会确定整体投
      资规模和风险限额,并在此基础上按照本集团风险管理架构实行逐级分解和监控管理。本
      集团通过风控系统对投资业务的资产配置、持仓规模和盈亏指标等进行动态监测和风险预
      警,建立行业通用的市场风险计量指标、模型体系,包括受险价值(VaR)、分项业务敏感性
      指标等,加强市场风险的量化分析,有效控制市场风险。

      本公司通过 VaR 和敏感性分析对本公司整体面临的市场风险进行计量和评估,采用历史模
      拟法计算 VaR 值。

      本公司按风险类别分类的 1 日 95%(上年:1 日 99%)置信区间下的 VaR 值分析概况如下:
                                                                        单位:人民币万元
                                                               本年度
               项目               本年末
                                                   平均        最低           最高
      股价敏感型金融工具                243.98     3,720.95        243.98       6,012.06
      利率敏感型金融工具              4,692.13     5,486.10      3,725.88       7,083.36
      整体组合                        4,588.76     5,828.63      3,607.15       7,178.77

                                                                        单位:人民币万元
                                                               上年度
                 项目            上年末
                                                  平均         最低           最高
      股价敏感型金融工具             2,520.29     1,694.81       1,035.13      3,303.76
      利率敏感型金融工具             6,439.80     9,064.63       6,246.27     13,666.99
      整体组合                       7,284.78     9,733.69       6,300.18     14,135.21

      利率风险

      利率风险是指本集团的财务状况和现金流量受市场利率变动而发生波动的风险。本集团的
      生息资产主要为银行存款、结算备付金、存出保证金及债权投资等。本集团固定收益类投
      资主要是中央银行票据、国债、中期票据、优质短期融资券、企业信用债和国债期货等,
      通过每日测算固定收益投资组合的久期等指标衡量其利率风险,通过定期和不定期的压力
      测试测算压力情景下的可能损失。




                                           86
国海证券股份有限公司
财务报表附注
2018 年 12 月 31 日止年度

十一、与金融工具相关的风险(续)

      3、 市场风险(续)

      利率风险(续)

      本集团按合同约定的重新定价日或到期日(以较早者为准)列示的承担利率风险的金融工具
      如下,列示于“非生息”栏的金额及未包括在下表中的其他金融工具为不计息或不涉及利率
      风险的金融资产或金融负债:
                                                                        单位:人民币元
                                                                                               年末余额
               项目
                                   1 个月以内           1 至 3 个月      3 个月至 1 年         1至5年                 5 年以上            非生息               合计
      金融资产
      货币资金                  9,204,054,411.53       63,000,000.00       209,760,000.00                 -                      -          27,759.65     9,476,842,171.18
      结算备付金                1,304,490,342.18                 -                    -                   -                      -               -        1,304,490,342.18
      融出资金                  1,103,647,652.89      722,847,593.76     2,084,913,111.51                 -                      -               -        3,911,408,358.16
      以公允价值计量且其变动
                                  311,202,389.27      836,551,858.62     4,796,012,468.91    1,980,876,679.02            61,845.96     745,126,971.79     8,669,832,213.57
      计入当期损益的金融资产
      衍生金融资产                           -                   -                     -                  -                     -         3,694,840.50        3,694,840.50
      买入返售金融资产          4,209,349,202.89      465,730,160.44     4,766,944,488.80      460,824,065.54                   -                 -       9,902,847,917.67
      应收款项                               -                   -                    -                   -                     -       173,676,803.33      173,676,803.33
      应收利息                               -                   -                    -                   -                     -       709,218,363.45      709,218,363.45
      存出保证金                1,083,314,972.46                 -                     -                  -                     -         4,830,164.00    1,088,145,136.46
      可供出售金融资产                       -        200,026,500.00     8,308,136,940.00    1,543,887,720.00                   -     1,088,217,715.79   11,140,268,875.79
      持有至到期投资                         -          6,034,783.57     1,878,243,363.92    1,276,318,867.92     12,510,668,300.05     250,000,000.00   15,921,265,315.46
      其他资产                               -                   -                    -                   -                      -       49,329,742.28       49,329,742.28
      小计                     17,216,058,971.22    2,294,190,896.39    22,044,010,373.14    5,261,907,332.48     12,510,730,146.01   3,024,122,360.79   62,351,020,080.03

      金融负债
      应付短期融资款              769,460,000.00      299,460,000.00     1,585,320,000.00                 -                      - &nb