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华联股份(000882)公告正文

华联股份:2012年半年度报告

公告日期 2012-08-28
股票简称:华联股份 股票代码:000882
                                                                   北京华联商厦股份有限公司 2012 年半年度报告全文
                                       2012 年半年度报告
                                           一、重要提示
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    所有董事均已出席了审议本次半年报的董事会会议。
    公司半年度财务报告未经会计师事务所审计
    公司负责人赵国清、主管会计工作负责人崔燕萍及会计机构负责人(会计主管人员) 郑博声明:保证半年度报告中财务报告的真实、完整。
                                        二、公司基本情况(一)公司信息
    A 股代码                 000882                                 B 股代码               -
    A 股简称                 华联股份                               B 股简称               -
    上市证券交易所           深圳证券交易所
    公司的法定中文名称       北京华联商厦股份有限公司
    公司的法定中文名称缩写   华联股份
    公司的法定英文名称       BEIJING HUALIAN DEPARTMENT STORE CO., LTD公司的法定英文名称缩写
    公司法定代表人           赵国清
    注册地址                 北京市通州区永乐经济技术开发区永开路 1 号
    注册地址的邮政编码       101105
    办公地址                 北京市大兴区青云店镇祥云路北四条 208 号创新中心 2 号楼 3 层
    办公地址的邮政编码       102605
    公司国际互联网网址       www.beijing-hualian.com
    电子信箱                 hlgf000882@sina.com(二)联系人和联系方式
                                                   董事会秘书                          证券事务代表
    姓名                                池伟                                    周剑军
                                    北京市大兴区青云店镇祥云路北四条        北京市大兴区青云店镇祥云路北四条联系地址
                                    208 号创新中心 2 号楼 3 层              208 号创新中心 2 号楼 3 层
                                                                     北京华联商厦股份有限公司 2012 年半年度报告全文
    电话                                   010-57391951                             010-57391951
    传真                                   010-57391951                             010-57391951
    电子信箱                               hlgf000882@sina.com                      hlgf000882@sina.com(三)信息披露及备置地点
    公司选定的信息披露报纸名称                    《中国证券报》、《证券时报》、《上海证券报》
    登载半年度报告的中国证监会指定网站网址        http://www.cninfo.com.cn
    公司半年度报告备置地点                        公司证券法律部
                              三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否 □ 不适用主要会计数据
                                                                                                   本报告期比上年同期增
                        主要会计数据                    报告期(1-6 月)         上年同期
                                                                                                           减(%)
    营业总收入(元)                                             388,187,328.61     242,455,247.54                   60.11%
    营业利润(元)                                                34,620,445.54      68,247,908.16                   -49.27%
    利润总额(元)                                                35,393,806.65      68,257,169.28                   -48.15%
    归属于上市公司股东的净利润(元)                              28,205,573.22      55,286,889.91                   -48.98%
    归属于上市公司股东的扣除非经常性损益的净利润(元)            27,640,504.56       1,495,344.89                 1,748.44%
    经营活动产生的现金流量净额(元)                             183,864,650.35      30,731,660.73                  498.29%
                                                                                                   本报告期末比上年度期
                                                             本报告期末         上年度期末
                                                                                                         末增减(%)
    总资产(元)                                              5,866,654,597.78 5,976,011,416.48                       -1.83%
    归属于上市公司股东的所有者权益(元)                      2,880,053,282.03 2,914,059,469.68                       -1.17%
    股本(股)                                                   893,302,441.00     893,302,441.00                       0%主要财务指标
                                                                                                   本报告期比上年同期增
                        主要财务指标                    报告期(1-6 月)         上年同期
                                                                                                           减(%)
    基本每股收益(元/股)                                               0.0316              0.0754                   -58.09%
    稀释每股收益(元/股)                                               0.0316              0.0754                   -58.09%
    扣除非经常性损益后的基本每股收益(元/股)                           0.0309              0.0017                 1,717.65%
    全面摊薄净资产收益率(%)                                            0.98%               1.9%                     -0.92%
    加权平均净资产收益率(%)                                            0.96%              1.54%                     -0.58%
    扣除非经常性损益后全面摊薄净资产收益率(%)                          0.96%              0.05%                     0.91%
    扣除非经常性损益后的加权平均净资产收益率(%)                        0.94%              0.04%                      0.9%
    每股经营活动产生的现金流量净额(元/股)                                  0.21               0.04                   425%
                                                             本报告期末         上年度期末         本报告期末比上年度同
                                                              北京华联商厦股份有限公司 2012 年半年度报告全文
                                                                                          期末增减(%)
    归属于上市公司股东的每股净资产(元/股)                        3.22             3.26                -1.23%
    资产负债率(%)                                              48.13%          48.57%                 -0.44%报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)无(二)境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用3、存在重大差异明细项目
                                                                                 涉及的国际会计准则和/或境
         重大的差异项目         项目金额(元)             形成差异的原因
                                                                                   外会计准则规定等说明无4、境内外会计准则下会计数据差异的说明不适用(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                                  项目                                       金额(元)          说明非流动资产处置损益越权审批或无正式批准文件的税收返还、减免计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额或定量享受的政府补助除外)计入当期损益的对非金融企业收取的资金占用费企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和
                                                                       北京华联商厦股份有限公司 2012 年半年度报告全文可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                                                          773,361.11其他符合非经常性损益定义的损益项目
    少数股东权益影响额                                                                             -14,952.17
    所得税影响额                                                                                  -193,340.28
    合计                                                                                          565,068.66           --公司对“其他符合非经常性损益定义的损益项目”以及根据自身正常经营业务的性质和特点将非经常性损益项目界定为经常性损益的项目的说明
             项目               涉及金额(元)                                         说明无
                                    四、股本变动及股东情况(一)股本变动情况1、股份变动情况表√ 适用 □ 不适用
                             本次变动前                     本次变动增减(+,-)                           本次变动后
                                                                公积
                                                  发行
                             数量       比例(%)          送股   金转      其他           小计               数量        比例(%)
                                                  新股
                                                                  股
    一、有限售条件股份         594,270,631 66.53%                           -300,681,840 -300,681,840 293,588,791            32.87%1、国家持股2、国有法人持股
    3、其他内资持股            496,015,169 55.53%                           -202,434,568 -202,434,568 293,580,601            32.86%
    其中:境内法人持股         496,015,169 55.53%                           -202,434,568 -202,434,568 293,580,601            32.86%
    境内自然人持股             98,247,272      11%                           -98,247,272    -98,247,272                0         0%4、外资持股其中:境外法人持股境外自然人持股
    5.高管股份                      8,190       0%                                                                 8,190         0%
    二、无限售条件股份         299,031,810 33.47%                           300,681,840     300,681,840 599,713,650          67.13%
    1、人民币普通股            299,031,810 33.47%                           300,681,840     300,681,840 599,713,650          67.13%2、境内上市的外资股3、境外上市的外资股
                                                                       北京华联商厦股份有限公司 2012 年半年度报告全文4、其他
    三、股份总数               893,302,441      100%                                  0                0 893,302,441        100%股份变动的批准情况(如适用)不适用股份变动的过户情况不适用股份变动对最近一期每股收益、每股净资产等财务指标的影响(如有)不适用公司认为必要或证券监管机构要求披露的其他内容无2、限售股份变动情况√ 适用 □ 不适用
                                  期初限售股 本期解除限 本期增加 期末限售股
            股东名称                                                                       限售原因          解除限售日期
                                      数       售股数   限售股数     数
                                                                                       2009 年非公开发
    北京华联集团投资控股有限公司       293,580,601              0          0 293,580,601                   2012 年 7 月 20 日
                                                                                       行股份限售三年
    天平汽车保险股份有限公司            61,200,000     61,200,000          0          0                     2012 年 1 月 18 日
    华夏基金管理有限公司                42,720,000     42,720,000          0          0                     2012 年 1 月 18 日
    正德人寿保险股份有限公司            33,600,000     33,600,000          0          0                     2012 年 1 月 18 日
    中邮创业基金管理有限公司            32,727,272     32,727,272          0          0                 2012 年 1 月 18 日
                                                                                    2010 年非公开发
    中国人寿资产管理有限公司            30,000,000     30,000,000          0          0                 2012 年 1 月 18 日
                                                                                    行股份限售一年
    兴业全球基金管理有限公司            30,000,000     30,000,000          0          0                 2012 年 1 月 18 日
    国泰君安证券股份有限公司            30,000,000     30,000,000          0          0                     2012 年 1 月 18 日
    北京中商华通科贸有限公司            30,000,000     30,000,000          0          0                     2012 年 1 月 18 日
    中诚信托有限责任公司                10,434,568     10,434,568          0          0                     2012 年 1 月 18 日
    合计                               594,262,441 300,681,840             0 293,580,601          --                  --(二)证券发行与上市情况1、前三年历次证券发行情况√ 适用 □ 不适用
                                              发行价格                                      获准上市交易
    股票及其衍生证券名称       发行日期                        发行数量        上市日期                           交易终止日期
                                             (元/股)                                          数量股票类
    2010 年非公开发行股票 2010 年 12 月 16 日             6.6   250,568,200 2011 年01 月14 日      250,568,200可转换公司债券、分离交易可转债、公司债类无权证类无前三年历次证券发行情况的说明(存续期内利率不同的债券,请分别说明)
    2010年12月9日,中国证监会核发《关于核准北京华联商厦股份有限公司非公开发行股票的批复》(证监许可〔2010〕1772号),核准公司非公开发行新股不超过25,056.82万股。公司于2010年12月16日以非公开发行股票的方式向9名特定投资者发行了25,056.82万股人民币普通股(A股)。本次发行募集资金总额为
                                                                     北京华联商厦股份有限公司 2012 年半年度报告全文1,653,750,120元,扣除发行费用35,650,568元,募集资金净额为1,618,099,552元。公司于2010年12月29日在中国证券登记结算有限责任公司深圳分公司办理完毕新增股份登记手续,2011年01月14日新增股份在深交所上市。2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况□ 适用 √ 不适用3、现存的内部职工股情况□ 适用 √ 不适用(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 27,158 户。2、前十名股东持股情况
                                              前十名股东持股情况
                                                            持股比                   持有有限售   质押或冻结情况
            股东名称(全称)                 股东性质                  持股总数
                                                            例(%)                      条件股份 股份状态    数量
    北京华联集团投资控股有限公司               境内非国有法人   39.48% 352,631,212 293,580,601       质押         231,232,928
    北京中商华通科贸有限公司                   境内非国有法人   11.11%      99,269,081           0   质押          99,269,080
    天平汽车保险股份有限公司-自有资金         境内非国有法人    6.85%      61,200,000           0                          0
    正德人寿保险股份有限公司-万能保险产品     境内非国有法人    3.77%      33,710,033           0                          0中国人寿保险股份有限公司-分红-个人分
                                       境内非国有法人        3.36%      30,000,000           0                          0红-005L-FH002 深
    北京世纪国光科贸有限公司                   境内非国有法人    2.93%      26,215,938           0                          0
    国泰君安证券股份有限公司                   境内非国有法人    2.46%      22,000,000           0                          0兴业银行股份有限公司-兴全趋势投资混合
                                       境内非国有法人        1.48%      13,200,000           0                          0型证券投资基金
    中诚信托有限责任公司                       境内非国有法人    1.16%      10,400,000           0                          0
    尤国平                                      境内自然人       0.95%       8,511,240           0                          0股东情况的说明前十名无限售条件股东持股情况√ 适用 □ 不适用
                                           期末持有无限售条件                         股份种类及数量
                 股东名称
                                               股份的数量                  种类                        数量
    北京中商华通科贸有限公司                             99,269,081            A股                                99,269,081
    天平汽车保险股份有限公司-自有资金                   61,200,000            A股                                61,200,000
    北京华联集团投资控股有限公司                          59,050,611           A股                                 59,050,611
    正德人寿保险股份有限公司-万能保险产品               33,710,033            A股                                33,710,033中国人寿保险股份有限公司-分红-个人分红
                                                     30,000,000            A股                                30,000,000-005L-FH002 深
                                                                北京华联商厦股份有限公司 2012 年半年度报告全文
    北京世纪国光科贸有限公司                           26,215,938         A股                          26,215,938
    国泰君安证券股份有限公司                           22,000,000         A股                          22,000,000兴业银行股份有限公司-兴全趋势投资混合型
                                                   13,200,000         A股                          13,200,000证券投资基金
    中诚信托有限责任公司                               10,400,000         A股                          10,400,000
    尤国平                                              8,511,240         A股                           8,511,240上述股东关联关系或(及)一致行动人的说明1、公司有限售条件法人股东之间不存在关联关系;2、公司未知其他无限售条件股东之间是否存在关联关系。3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否 □ 不适用
    实际控制人名称                                       国务院国资委
    实际控制人类别                                       国资委情况说明无(3)公司与实际控制人之间的产权及控制关系的方框图(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用
                                                                北京华联商厦股份有限公司 2012 年半年度报告全文4、其他持股在百分之十以上的法人股东√ 适用 □ 不适用
                                                                                               注册资本
       法人股东名称        法定代表人       成立日期           主要经营业务或管理活动                     币种
                                                                                               (万元)
    北京中商华通科贸有限公司     庄柏峰     2001 年 04 月 27 日 技术开发及转让、技术咨询及服务等     26,000 CNY
         情况说明(四)可转换公司债券情况□ 适用 √ 不适用
                            五、董事、监事和高级管理人员
                                                                                                                                       北京华联商厦股份有限公司 2012 年半年度报告全文(一)董事、监事和高级管理人员持股变动
                                                                                                                                       其中:持有 期末持有股              是否在股东单
                                                                                 期初持股数 本期增持股 本期减持股 期末持股数
    姓名        职务      性别   年龄     任期起始日期       任期终止日期                                                               限制性股票 票期权数量     变动原因 位或其他关联
                                                                                  (股)       份数量(股)份数量(股)   (股)
                                                                                                                                       数量(股)   (股)                单位领取薪酬
    赵国清      董事长      男     59    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        否
    马婕      副董事长     女     49    2010 年 08 月 09 日 2013 年 08 月 09 日        6,552              0          0        6,552          4,914            0   不适用        是
    牛晓华   总经理;董事    男     40    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        否
    李翠芳       董事       女     48    2012 年 05 月 16 日 2013 年 08 月 09 日        4,368              0          0        4,368          3,276            0   不适用        是
    郭丽荣       董事       女     43    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        是
    高峰        董事       男     58    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        是
    张力争       董事       男     53    2010 年 08 月 09 日 2012 年 05 月 16 日             0             0          0              0            0            0   不适用        是
    王文彦     独立董事     男     63    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        否
    陈永宏     独立董事     男     49    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        否
    魏本华     独立董事     男     64    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        否
    李瑶     监事会主席    女     47    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        是
    周晓刚       监事       女     46    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        是
    周剑军       监事       男     39    2010 年 08 月 09 日 2013 年 08 月 09 日             0             0          0              0            0            0   不适用        否
           副总经理;董
    池伟                   女     40    2010 年 08 月 10 日 2013 年 08 月 10 日             0             0          0              0            0            0   不适用        否
             事会秘书
    崔燕萍     财务总监     女     46    2010 年 08 月 10 日 2013 年 08 月 10 日             0             0          0              0            0            0   不适用        否
    熊镇      副总经理     男     37    2012 年 04 月 20 日 2013 年 08 月 10 日             0             0          0              0            0            0   不适用        否
    朱长军     副总经理     男     39    2010 年 08 月 10 日 2012 年 04 月 17 日             0             0          0              0            0            0   不适用        否
    合计         --        --     --             --                 --                10,920              0          0       10,920          8,190            0      --         --董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用
                                                                    北京华联商厦股份有限公司 2012 年半年度报告全文(二)任职情况在股东单位任职情况√ 适用 □ 不适用
                                                    在股东单位担任                           任期终止 在股东单位是否领
    任职人员姓名               股东单位名称                                   任期起始日期
                                                         的职务                                日期           取报酬津贴
    赵国清         北京华联集团投资控股有限公司        党委书记            2004 年 10 月 01 日             否
    郭丽荣         北京华联集团投资控股有限公司        副总裁              2002 年 06 月 01 日             是
    张力争         北京华联集团投资控股有限公司        副总裁              2002 年 06 月 01 日             是
    李瑶           北京华联集团投资控股有限公司        投资管理部总监 2002 年 06 月 01 日                  是在股东单位任职情况的说明在其他单位任职情况√ 适用 □ 不适用
                                                 在其他单位担                                                 在其他单位是否
    任职人员姓名              其他单位名称                               任期起始日期         任期终止日期
                                                   任的职务                                                    领取报酬津贴
    牛晓华         北京万贸置业有限公司                  董事长       2009 年 08 月 28 日                               否
               北京华联综合超市股份有限公司           董事        2009 年 09 月 08 日   2012 年 09 月 08 日         否郭丽荣
               华联财务有限责任公司                  董事长       2006 年 08 月 23 日                               否
    马婕           北京华联综合超市股份有限公司           董事        2009 年 09 月 08 日   2012 年 09 月 08 日         否
    李翠芳         北京华联综合超市股份有限公司      董事、副总经理 2009 年 09 月 08 日     2012 年 09 月 08 日         是
    高峰           北京华联综合超市股份有限公司           董事        2009 年 09 月 08 日   2012 年 09 月 08 日         否
               中国注册税务师协会                    理事长       2011 年 02 月 11 日                               是王文彦
               北京电子城投资开发股份有限公司       独立董事      2008 年 06 月 27 日   2012 年 12 月 27 日         是
    魏本华         北京市刘鸿儒金融教育基金会            理事长       2010 年 04 月 05 日                               是
               广州恒运企业集团股份有限公司         独立董事      2011 年 07 月 05 日 2014 年 07 月 05 日           是陈永宏
               佳通轮胎股份有限公司                 独立董事      2012 年 05 月 17 日   2015 年 05 月 17 日         是
    周晓刚         北京民惠卡有限公司                    总经理       2001 年 11 月 09 日                               是在其他单位任
               无职情况的说明(三)董事、监事、高级管理人员报酬情况
                         公司薪酬与考核委员会根据公司董事及高管人员管理岗位的主要范围、职责、重要性以及其他相董事、监事、高级管理人
                         关企业相关岗位的薪酬水平向董事会提交薪酬计划或方案;公司董事会审议通过公司董事及高管员报酬的决策程序
                         人员报酬事项和奖惩事项;股东大会审议通过公司董事、监事报酬事项。
                                                                  北京华联商厦股份有限公司 2012 年半年度报告全文董事、监事、高级管理人
                         公司经营业绩及管理绩效考核结果。员报酬确定依据
                         独立董事津贴标准为每人 10 万元/年(含税),公司董事、监事、高级管理人员 2012 年半年度董事、监事和高级管理人
                         报酬总额为 93.84 万元(不含独立董事),马婕、郭丽荣、张力争、高峰、李翠芳、李瑶、周晓员报酬的实际支付情况
                         刚不在公司领取报酬、津贴,均在股东单位或其他关联单位领取报酬。(四)公司董事、监事、高级管理人员变动情况
    姓名       担任的职务         变动情形        变动日期                        变动原因
    张力争       董事              辞职            2012 年 05 月 16 日 个人原因
    李翠芳       董事              股东大会选举    2012 年 05 月 16 日 工作需要
    朱长军       副总经理          辞职            2012 年 04 月 17 日 个人原因
    熊镇         副总经理          董事会聘任      2012 年 04 月 20 日 工作需要(五)公司员工情况
    在职员工的人数                                                                                             862
    公司需承担费用的离退休职工人数                                                                               0
                                                    专业构成
                        专业构成类别                                          专业构成人数
    生产人员                                                                                                     0
    销售人员                                                                                                    60
    技术人员                                                                                                   198
    财务人员                                                                                                    68
    行政人员                                                                                                   536
                                                    教育程度
                        教育程度类别                                          数量(人)
    硕士                                                                                                        24
    本科                                                                                                       274
    大专                                                                                                       282
    高中及以下                                                                                                 282公司员工情况说明无
                                                        北京华联商厦股份有限公司 2012 年半年度报告全文
                                   六、董事会报告(一)管理层讨论与分析
    (一)管理层讨论与分析
    1、报告期内公司总体经营情况
    公司于2008年实施战略转型,主营业务由百货业态转型为社区型购物中心的运营管理。目前公司主营业务突出,经营状况良好。报告期内,随着公司门店陆续开业,公司主营业务持续向好,主营业务收入比去年同期增长了59.30%,扣除非经常性损益后的净利润增长了1748.44%。尽管因上一报告期减持股份取得投资收益较大导致本报告期公司净利润同比下降,但公司主营业务依然显示出来良好的增长态势。报告期内,公司强化规范运营,努力开拓新项目。公司目前发展战略以北京地区为重点发展区域,大力发展社区型购物中心。另外,对于经济较发达的大中型城市,公司在资金、管理有保障的前提下将逐步进行拓展。公司目前已开业及筹备中中的购物中心已超过40家,计划每年开设5家以上的购物中心,力争经过5年的时间成为社区购物中心的领导者。
    公司目前尚处在快速成长期,致力于快速展店,迅速提高购物中心规模优势。公司努力强化经营管理的专业化、现代化,并逐步提高公司收入和盈利水平。与此同时,公司继续开展内部控制的完善工作,建立与公司经营业务相适应的各项制度。
                                  主要财务指标及变动情况
                                                                                            单位:元
                 项目                 期末数                  期初数                增减幅(%)
    应收账款                               38,278,893.93           14,506,468.44               163.87%
    其他应收款                             13,461,125.51           90,087,755.49               -85.06%
    短期借款                              550,000,000.00          250,000,000.00               120.00%
    应付账款                              177,458,064.16          279,911,170.21               -36.60%
    应付职工薪酬                            3,586,788.63            8,129,471.15               -55.88%
    应交税费                               37,296,809.07           54,917,392.74               -32.09%
    应付利息                               21,370,270.23           13,499,142.15                58.31%
    一年内到期的非流动负债                286,500,000.00          136,200,000.00               110.35%
                 项目                本报告期                上年同期               增减幅(%)
    营业收入                               388,187,328.61          242,455,247.54                60.11%
    营业成本                               176,295,971.10          107,423,400.22                64.11%
    营业税金及附加                          29,653,379.10           20,246,377.21                46.46%
    财务费用                                71,089,498.46           42,277,921.02                68.15%
    投资收益                                18,182,222.99           87,752,734.08               -79.28%
    所得税费用                               3,492,776.38           12,162,512.04               -71.28%
    其他综合收益                              319,410.00           -77,383,259.61              -100.41%
    经营活动产生的现金流量净额             183,864,650.35           30,731,660.73               498.29%
    投资活动产生的现金流量净额            -267,824,834.01         -639,085,603.62                58.09%
    筹资活动产生的现金流量净额             -97,601,433.32         -332,593,690.28                70.65%
    变动分析:
                                                                北京华联商厦股份有限公司 2012 年半年度报告全文
    (1)应收账款较期初增加163.87%,主要是随着租金收入增加,应收租金相应增加所致。
    (2)其他应收款期末较期初减少85.06%,主要系公司报告期收回欠款。
    (3)短期借款期末较期初增加120.00%,主要是报告期新增短期借款3亿元。
    (4)应付账款期末较期初减少36.60%,主要是报告期内支付前期工程欠款所致。
    (5)应付职工薪酬期末较期初减少55.88%,主要是期初应付薪酬中包含绩效薪酬,因此比报告期末多。
    (6)应交税费期末较期初减少32.09%,主要是本报告期支付去年计提的税金。
    (7)应付利息期末较期初增加58.31%,主要是贷款增加,应付利息增加。
    (8)一年内到期流动负债期末较期初增加110.35%,主要是一年内到期的借款增加所致。
    (9)营业收入期末余额较上年同期增加60.11%,主要是本公司新开业门店增加所致。
    (10)营业成本期末余额较上年同期增加64.11%,主要是随着收入增加,成本相应增加。
    (11)营业税金及附加期末较上年同期增加46.46%,主要是收入增加导致税金增加。
    (12)财务费用期末较上年同期增加68.15%,主要是贷款增加导致利息支出增加。
    (13)投资收益期末较上年同期减少79.28%,主要是上年同期减持华联综超股份取得的投资收益增加较多。
    (14)所得税费用较上年同期减少71.28%,是由于上年同期因减持股份导致所得税额较大。
    (15)其他综合收益期末较上年同期增加100.41%,主要是上年同期因减持股份导致资本公积转回金额较大
    (16)经营活动产生的现金流量净额较上年同期增加498.29%,主要是收入增加导致经营活动取得的现金流入增加。
    2、主营业务的范围及经营状况
    公司目前的主营业务收入来源全部为购物中心的运营管理。
    3、报告期内,无对报告期利润产生重大影响的其他经营业务活动。
    4、报告期内,公司未有单个参股公司的投资收益对公司净利润影响达到10%以上情况。公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:□ 是 □ 否 √ 不适用公司主要子公司、参股公司的经营情况及业绩分析
               子公司名称                 主营业务   注册资本      总资产       净资产       净利润
    北京万贸置业有限责任公司                  商业管理       45,000     87,201.51    40,203.06      923.93
    北京华联(大连)综合超市有限公司          商业管理        6,000     10,480.49    10,378.42      173.34
    青海华联综合超市有限公司                  商业管理        5,000     12,850.51    11,705.71      267.45
    北京华联商业管理有限公司                  商业管理       32,700     45,577.62    34,668.14      332.86
    江苏紫金华联综合超市有限公司              商业管理        6,888      7,011.48     6,792.10      125.25
    无锡奥盛通达商业管理有限公司              商业管理        8,720      9,355.55     9,259.55      183.33
    合肥信联顺通商业管理有限公司              商业管理        6,339     33,896.04     6,561.71      283.98
    南京大厂北京华联购物中心有限公司          商业管理         200       6,893.37      -929.50     -162.47
    华联财务有限责任公司                      吸收存款      100,000    591,836.73   130,810.75    4,869.37可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素
                                                                  北京华联商厦股份有限公司 2012 年半年度报告全文
    第一,宏观政策风险。
    国家对宏观经济的调控可能给购物中心行业的发展带来风险。公司将及时跟踪国家宏观政策的变化,及时制定新的发展计划,并通过自身多年积累的零售业经验,规避政策变化给公司带来的负面影响。
    第二、经济形势不稳定导致购买力下降的风险
    全球金融危机尚未完全结束,经济尚处于恢复期,消费者的购买意愿尚未真正恢复。购物中心未来可能面临招租困难、租金收入下降和资产贬值的风险。公司选择受经济形势冲击较小的社区型购物中心为发展重点,不断提高规模和管理能力,抢占优质商圈,快速展店,提高自身竞争力。
    第三、行业竞争风险
    随着各地市场上新建购物中心的不断开业,各购物中心之间的竞争可能加剧,从而有可能引起五家公司购物中心出租率下降而导致租金收入降低的风险。公司将利用自身多年积累的零售业经验,通过业种的优化配置,提高所持物业的聚客能力,吸引客流,提高经营者的收入,从而保证公司租金水平。
    第四、财务风险
    发展购物中心行业务需要大量的资金,公司未来建设新项目时,将面临融资需求问题,这给公司带来一定的财务风险。
    公司将根据实际需要,谨慎制定扩张计划和资金安排,通过银行借款、股权融资等多种手段融资;同时,公司不断加强购物中心租户管理、物业管理和营销管理,促进现有物业增值,以提高租金收入和盈利能力,为公司未来发展提供资金保障。
    第五、管理风险
    公司刚刚转型为购物中心运营商,面临缺乏人才和经营技术的风险。公司将加大制度建设培训力度,并根据需要引入专业管理公司或专业管理人才,保障门店建设和运营的规范化运作。1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                       单位:元
                                                                  营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品      营业收入        营业成本        毛利率(%)
                                                                  同期增减(%) 同期增减(%)     期增减(%)分行业
    租赁及管理服务    338,025,985.93   176,295,971.10        47.85%            59.3%         64.11%         -1.52%分产品主营业务分行业和分产品情况的说明公司目前的主营业务只有购物中心的运营管理。毛利率比上年同期增减幅度较大的原因说明无(2)主营业务分地区情况
                                                                                                       单位:元
                 地区                               营业收入                   营业收入比上年同期增减(%)
                                                     北京华联商厦股份有限公司 2012 年半年度报告全文
    华北地区                                         212,130,376.73                            52.47%
    东北地区                                          27,513,397.43                            97.84%
    西北地区                                          30,613,949.45                            76.03%
    华东地区                                          16,727,488.10                           168.65%
    西南地区                                          51,040,774.22                            43.63%主营业务分地区情况的说明无主营业务构成情况的说明无(3)主营业务及其结构发生重大变化的原因说明□ 适用 √ 不适用(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明□ 适用 √ 不适用(5)利润构成与上年相比发生重大变化的原因分析□ 适用 √ 不适用(6)占净利润 10%以上参股公司业务性质、主要产品或服务和净利润等情况□ 适用 √ 不适用(7)经营中的问题与困难
    公司目前处于快速扩张期,新开门店尚未进入成熟期,盈利水平不高;公司多家门店尚在筹备中,需要大量的资金做保障,为此公司需要采取多种方式筹措经营所需资金,以保障公司扩张需求。另外,公司目前的快速扩张凸显了公司专业人才储备不足的问题,为此公司计划将引进专业化管理团队,并不断加强员工培训,逐步提高公司经营管理人员的专业技能。2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用3、持有外币金融资产、金融负债情况□ 适用 √ 不适用
                                                     北京华联商厦股份有限公司 2012 年半年度报告全文(二)公司投资情况1、募集资金总体使用情况√ 适用 □ 不适用
                                                                                        单位:万元
    募集资金总额                                                                            161,809.96
    报告期投入募集资金总额                                                                    6,420.71
    已累计投入募集资金总额                                                                  140,499.87
    报告期内变更用途的募集资金总额                                                                  0
    累计变更用途的募集资金总额                                                                      0
    累计变更用途的募集资金总额比例                                                                  0
                                 募集资金总体使用情况说明无
                                                                                                                                     北京华联商厦股份有限公司 2012 年半年度报告全文2、募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                                                                                单位:万元
                                 是否已变更项                                                               截至期末投资                                                   项目可行性是
                                                   募集资金承诺 调整后投资总 本报告期投入 截至期末累计                     项目达到预定可 本报告期实 是否达到预计
    承诺投资项目和超募资金投向          目(含部分变                                                            进度(%)(3)=                                                   否发生重大变
                                                    投资总额       额(1)         金额        投入金额(2)                       使用状态日期         现的效益        效益
                                         更)                                                                    (2)/(1)                                                           化承诺投资项目
    收购万贸置业 60%股权                     否              59,200       59,200            0          59,200            100% 2011 年 01 月 08 日          554.36 是           否
    合肥长江西路店建设和改造项目             否            20,874.29    20,874.29      350.72       20,863.36          99.95% 2011 年 05 月 15 日          283.98 是           否
    合肥蒙城路店建设和改造项目               否            29,709.08    29,709.08     3,756.87      23,517.71          79.16% 2013 年 01 月 06 日           -32.39 是          否
    西宁花园店建设和改造项目                 否              3,067.1      3,067.1           0           1,000           32.6% 2013 年 10 月 01 日          267.45 是           否
    通州天时名苑店租赁物业改造项目           否               5,082        5,082       251.42        4,074.52          80.18% 2012 年 01 月 07 日          779.78 是           否
    南京大厂店租赁物业改造项目               否             6,368.36     6,368.36      644.26        5,944.59          93.35% 2011 年 05 月 13 日          -162.47 是          否
    成都飞大店租赁物业改造项目               否             13,387.6     13,387.6       496.6       12,343.91           92.2% 2011 年 06 月 15 日            31.45 是          否
    西宁创新店租赁物业改造项目               否             3,762.67     3,762.67      334.33        3,662.67          97.34% 2011 年 10 月 20 日            -8.24 是          否
    沈阳太原街店租赁物业改造项目             否               9,480        9,480            0           4,900          51.69% 2013 年 01 月 05 日            50.03 是          否
    兰州东方红店租赁物业改造项目             否              10,380       10,380       586.51        4,993.11           48.1% 2011 年 10 月 22 日            271.5 是          否
    承诺投资项目小计                 -                     161,311.1    161,311.1     6,420.71     140,499.87 -                -                          2,035.45 -           -超募资金投向无
    归还银行贷款(如有)             -                                                                                         -                    -              -           -
    补充流动资金(如有)             -                                                                                         -                    -              -           -
    超募资金投向小计                 -                                                                          -              -                                   -           -
    合计                             -                                                                          -              -                                   -           -未达到计划进度或预计收益的情
                                 不存在未达到计划进度的项目况和原因(分具体项目)
                                                                                                                          北京华联商厦股份有限公司 2012 年半年度报告全文项目可行性发生重大变化的情况
                               项目可行性未发生重大变化说明超募资金的金额、用途及使用进展 □ 适用 √ 不适用
    情况                           无
                               □ 适用 √ 不适用募集资金投资项目实施地点变更
                               □ 报告期内发生 □ 以前年度发生情况
                               实施地点未发生变更
                               □ 适用 √ 不适用募集资金投资项目实施方式调整
                               □ 报告期内发生 □ 以前年度发生情况
                               不存在实施方式调整
                               √ 适用 □ 不适用
                               根据 2011 年 1 月第五届董事会第四次会议决议,本公司以 97,900,939.02 元募集资金置换预先已投入募集资金投资项目的自筹资金,其中合肥蒙城路店募集资金投资项目先期投入及置
                               建设和改造项目 33,638,337.45 元,通州天时名苑店租赁物业改造项目 5,257,219.40 元,南京大厂店租赁物业改造项目 11,976,602.88 元,成都飞大店租换情况
                               赁物业改造项目 31,460,944.43 元,西宁创新店租赁物业改造项目 11,240,368.06 元,兰州东方红店租赁物业改造项目 4,327,466.80 元,京都天华会计师
                               事务所有限公司已出具京都天华专字(2011)第 0030 号鉴证报告。各项目置换金额包含在“本年度投入金额”中。用闲置募集资金暂时补充流动资 □ 适用 √ 不适用
    金情况                         不存在用闲置募集资金暂时补充流动资金情况项目实施出现募集资金结余的金 □ 适用 √ 不适用
    额及原因                       不存在募集资金结余情况尚未使用的募集资金用途及去向 专户储存募集资金使用及披露中存在的问
                               无题或其他情况
                                                              北京华联商厦股份有限公司 2012 年半年度报告全文3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况□ 适用 √ 不适用(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用(四)对 2012 年 1-9 月经营业绩的预计预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明□ 适用 √ 不适用(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用(八)公司现金分红政策的制定及执行情况
    公司连续三年均实施了现金分红,现金分红比例均未低于当年实现的可分配利润的 90%。
    公司于 2008 年实施战略转型,本着重视股东合理投资回报原则,公司实施了积极的利润分配政策,承诺每年分配的利润不少于该年实现的可分配利润的百分之九十,该方案已经公司 2009 年第四次临时股东大会审议通过。
    根据中国证监会于 2012 年 5 月 4 日颁布的《关于进一步落实上市公司现金分红有关事项的通知》,公司对章程进行了修订,进一步规范了现金分红的审议程序和分配比例等条款。(九)利润分配或资本公积金转增预案□ 适用 √ 不适用
                                                     北京华联商厦股份有限公司 2012 年半年度报告全文(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况□ 适用 √ 不适用(十一)其他披露事项无(十二)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用
                                     七、重要事项(一)公司治理的情况
    报告期内,公司股东大会、董事会、监事会等机构操作规范、运作有效,公司治理结构完善,公司治理实际状况与中国证监会有关文件的要求不存在差异。报告期内,为贯彻实施《企业内部控制基本规范》、《企业内部控制配套指引》及中国证监会北京证监局《关于做好北京辖区上市公司实施内部控制规范有关工作的通知》,进一步加强和规范公司内部控制,全面提升公司经营管理水平和风险防范能力, 促进公司长期可持续发展,公司制订了内部控制规范实施工作方案。根据北京证监局《关于开展北京辖区上市公司规范运作自查自纠工作的通知》,在公司监事会主席的亲自督导下,公司开展了上市公司规范运作自查自纠工作,并针对自查问题制定整改措施,明确整改时限,落实整改责任人,抓好后续整改工作。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况□ 适用 √ 不适用
                                 北京华联商厦股份有限公司 2012 年半年度报告全文(三)重大诉讼仲裁事项□ 适用 √ 不适用本期公司无重大诉讼、仲裁事项。
                                                                               北京华联商厦股份有限公司 2012 年半年度报告全文(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用证券投资情况的说明2、持有其他上市公司股权情况√ 适用 □ 不适用
                                                                                          报告期所有
                           最初投资成 占该公司股 期末账面价 报告期损益
    证券代码      证券简称                                                                   者权益变动    会计核算科目    股份来源
                            本(元)       权比例(%) 值(元)              (元)
                                                                                            (元)
    600361       华联综超    19,491,700.00             0.53% 20,158,320.00           0.00          0.00可供出售金融资产 发起人股份
    合计                       19,491,700.00        --           20,158,320.00         0.00          0.00        --             --持有其他上市公司股权情况的说明3、持有非上市金融企业股权情况√ 适用 □ 不适用
               最初投资成本                   占该公司股权 期末账面价值 报告期损益 报告期所有者
    所持对象名称                    持有数量(股)                                                   会计核算科目           股份来源
                  (元)                        比例(%)    (元)       (元)   权益变动(元)华联财务有限
               190,281,089.09     330,000,000              33% 431,675,469.97 16,068,937.43 16,068,937.43长期股权投资    购买责任公司
    合计           190,281,089.09     330,000,000         --       431,675,469.97 16,068,937.43 16,068,937.43     --           --持有非上市金融企业股权情况的说明4、买卖其他上市公司股份的情况□ 适用 √ 不适用买卖其他上市公司股份的情况的说明(六)资产交易事项
                    北京华联商厦股份有限公司 2012 年半年度报告全文1、收购资产情况□ 适用 √ 不适用收购资产情况说明2、出售资产情况□ 适用 √ 不适用出售资产情况说明3、资产置换情况□ 适用 √ 不适用资产置换情况说明
                                                    北京华联商厦股份有限公司 2012 年半年度报告全文4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用(九)重大关联交易
                                                                                                                                         北京华联商厦股份有限公司 2012 年半年度报告全文1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                                                                                                                                                交易价格与市
                                                  关联交易 关联交易定价       关联交易价         关联交易金额 占同类交易金 关联交易结算 对公司利润的 市场价格(万
    关联交易方    关联关系         关联交易类型                                                                                                                                     场参考价格差
                                                    内容            原则      格(万元)          (万元)       额的比例(%)      方式             影响          元)
                                                                                                                                                                                异较大的原因
    华联清洁    同一控股股东        提供劳务          清洁服务        参照市价             185.75          185.75         28.9% 现金和银行转帐     无重大影响             185.75        无
    华联综超    同一控股股东   租赁关联方办公场地     租赁服务        参照市价              84.13           84.13         0.73% 现金和银行转帐     无重大影响              84.13        无
    华联综超    同一控股股东 向关联方出租购物中心场地 租赁服务        参照市价        3,317.02           3,317.02         9.81% 现金和银行转帐     无重大影响        3,317.02           无
    华联咖世家 同一控股股东 向关联方出租购物中心场地 租赁服务          参照市价              37.43           37.43          0.11% 现金和银行转帐    无重大影响              37.43        无
    合计                                                                  --           --                 3,624.33                      --              --            --                 --
    大额销货退回的详细情况                                        无
                                                              公司作为购物中心的运营商,综合超市是购物中心租户组合的重要组成部分。华联综超作为公司战略合作伙伴,已经发展
                                                              成为国内最好的综合超市运营商,具备经营管理水平高、集客能力强的特点。公司购物中心门店引进华联综超经营综合超关联交易的必要性、持续性、选择与关联方(而非市场其他交易
                                                              市,不仅能获得稳定的租金和管理费收入,还将受益于综合超市带来的客流,促进购物中心整体盈利能力的提升。公司下方)进行交易的原因
                                                              属购物中心门店店铺形象对公司经营有重要影响,因此对卫生保洁服务要求较高,华联清洁作为新设立的保洁服务公司,
                                                              拥有先进的清洗和保养设备,能为公司店面提供较好的服务。
                                                              关联交易遵循了公开、公平、公正的原则,不存在损害公司及中小股东利益的行为,没有影响公司现行采购和销售体系的关联交易对上市公司独立性的影响
                                                              独立性。
    公司对关联方的依赖程度,以及相关解决措施(如有)              公司对关联方的依赖程度较低,关联交易占公司同类交易的比例较低,对公司本期以及未来财务状况、经营成果影响较小。
                                                                    与华联综超的关联租赁事项已经公司 2011 年年度股东大会审议通过,公司预计 2012 年度与华联综超日常关联交易总
                                                              额不超过 8000 万元,2012 年上半年公司与华联综超日常关联交易实际发生总额为 3401.15 万元;
                                                                    与华联咖世家的关联租赁已经公司 2011 年度股东大会审议通过,公司预计 2012 年度与华联咖世家日常关联交易总额按类别对本期将发生的日常关联交易进行总金额预计的,在报告 预计不超过 300 万元,2012 年上半年公司与华联咖世家日常关联交易实际发生总额为 37.43 万元。
    期内的实际履行情况                                                  华联清洁为公司提供清洁服务的关联交易已经 2010 年度股东大会审议通过,公司预计 2011-2013 年度每年的交易金额
                                                              不高于 500 万元,2012 年上半年公司与华联清洁日常关联交易实际发生总额为 185.75 万元。
                                                                    向华联综超租赁办公场地的关联交易事项已经公司已经 2011 年度股东大会审议通过,公司预计租金不超过 200 万元,
                                                              2012 年实际发生金额为 84.13 万元。因公司办公地址已搬至大兴区,该租赁合同已中止。
                                                                                                                   北京华联商厦股份有限公司 2012 年半年度报告全文
    关联交易的说明                                           无与日常经营相关的关联交易
                                                        向关联方销售产品和提供劳务                                  向关联方采购产品和接受劳务
                    关联方
                                             交易金额(万元)              占同类交易金额的比例(%)        交易金额(万元)            占同类交易金额的比例(%)
    华联综超                                                        3,317.02                        9.81%                         84.13                        0.73%
    华联清洁                                                              0                              0%                      185.75                        28.9%
    华联咖世家                                                        37.43                         0.11%                            0                              0%
    合计                                                            3,354.45                                                     269.88其中:报告期内公司向控股股东及其子公司销售产品或提供劳务的关联交易金额 3,354.45 万元。2、资产收购、出售发生的关联交易□ 适用 √ 不适用3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用
                                                                              北京华联商厦股份有限公司 2012 年半年度报告全文5、其他重大关联交易无(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用租赁情况说明详见本章“(九)重大关联交易”2、担保情况√ 适用 □ 不适用
                                                                                                                  单位:万元
                                          公司对外担保情况(不包括对子公司的担保)
                 担保额度相关公告                实际发生日期(协                                       是否履行 是否为关联方
    担保对象名称                          担保额度                        实际担保金额 担保类型    担保期
                     披露日期                      议签署日)                                            完毕   担保(是或否)
    华联综超   2008 年 12 月 15 日      70,000 2009 年 11 月 02 日        70,000      保证     5年       否          是
    山西华联   2011 年 04 月 19 日       4,000 2011 年 09 月 04 日         4,000      保证     1年       否          是
    山西华联   2011 年 04 月 19 日       7,000 2012 年 04 月 18 日         7,000      保证     1年       否          是
    华联集团   2011 年 04 月 19 日      10,000 2012 年 04 月 01 日        10,000      保证     1年       否          是
    华联集团   2009 年 08 月 29 日      19,000 2008 年 12 月 29 日        16,600      抵押    12 年      否          是
    华联集团   2009 年 01 月 21 日      26,000 2009 年 09 月 09 日        18,800      抵押    12 年      否          是
    华联集团   2011 年 04 月 19 日      20,000 2011 年 12 月 16 日        20,000      抵押     1年       否          是
    华联集团   2011 年 04 月 19 日      11,000 2011 年 12 月 27 日        11,000      抵押     1年       否          是
    报告期内审批的对外担保额度                                            报告期内对外担保实际
                                                           80,000                                                      17,000
    合计(A1)                                                            发生额合计(A2)
    报告期末已审批的对外担保额                                            报告期末实际对外担保
                                                          195,000                                                     157,400
    度合计(A3)                                                          余额合计(A4)
                                                    公司对子公司的担保情况
    担保对象名称       担保额度      担保额度 实际发生日期 实际担保金额            担保类型   担保期 是否履行 是否为关联
                                                                 北京华联商厦股份有限公司 2012 年半年度报告全文
                   相关公告             (协议签署                                         完毕   方担保(是或
                   披露日期                  日)                                                     否)
    报告期内审批对子公司担保额                              报告期内对子公司担保实际
    度合计(B1)                                            发生额合计(B2)
    报告期末已审批的对子公司担                              报告期末对子公司实际担保
    保额度合计(B3)                                        余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                报告期内担保实际发生额合
                                               80,000                                                    17,000
    (A1+B1)                                               计(A2+B2)
    报告期末已审批的担保额度合                              报告期末实际担保余额合计
                                              195,000                                                   157,400
    计(A3+B3)                                             (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                54.65其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                         157,400直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                              0务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                 13,397.34
    上述三项担保金额合计(C+D+E)                                                                           157,400
    未到期担保可能承担连带清偿责任说明                      无
    违反规定程序对外提供担保的说明                          无
                    北京华联商厦股份有限公司 2012 年半年度报告全文3、委托理财情况□ 适用 √ 不适用
                                                                       北京华联商厦股份有限公司 2012 年半年度报告全文4、日常经营重大合同的履行情况5、其他重大合同□ 适用√ 不适用(十一)发行公司债的说明□ 适用 √ 不适用(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项√ 适用 □ 不适用
                     承诺                                                                              承诺 承诺     履行
    承诺事项                                               承诺内容
                      人                                                                               时间 期限     情况股改承诺收购报告书或权益变动报告书中所作承诺资产置换时所作承诺
                            华联集团于 2009 年非公开发行股票期间作出如下承诺:
                            (1)华联集团关于避免与华联股份同业竞争承诺的履行情况
                            华联集团出具《关于避免与北京华联商厦股份有限公司同业竞争的承诺函》,承诺
                            作为公司股东的期间保证其自身及附属公司不会以任何形式直接或间接投资、参
                            与、从事及/或经营任何与公司主营业务相竞争的业务。
                            (2)华联集团关于规范与华联股份关联交易承诺的履行情况                             上述承 上述承
                            华联集团出具了《相关关联交易安排的承诺函》,承诺将尽量减少并规范与华联股          诺除限 诺除限
                            份的关联交易。对于无法避免或者有合理原因而发生的关联交易,将在遵循公允、          售承诺 售承诺
                            公平、公开的原则下通过依法签订关联交易协议加以严格规范,并按照有关法律、          涉及的 涉及的
                            法规和上市规则等有关规定履行信息披露义务和办理有关报批程序,不损害公司            股份已 股份已
                     华联                                                                              2009
    发行时所作承诺              及全体股东的利益。                                                                经到期 经到期
                     集团                                                                              年
                            (3)华联集团关于与华联股份“五分开”承诺的履行情况                               解除限 解除限
                            华联集团已经签署了《保证北京华联商厦股份有限公司独立性的承诺函》,华联集          售外, 售外,
                            团确认,在本次重组完成后,华联集团及关联方在人员、机构、资产、财务和业            其余承 其余承
                            务方面与公司均保持独立。                                                          诺持续 诺正常
                            (4)华联集团关于承担办理相关房产证费用承诺的履行情况                             有效   履行
                            华联集团承诺,将负责协助合肥信联公司最终取得《房屋所有权证》,协助合肥达
                            兴源公司取得《建设工程规划许可证》、《建筑工程施工许可证》及《房屋所有权
                            证》,并承担取得上述权属证明的有关费用。
                            (5)华联集团关于江苏公司债务剥离兜底承诺的履行情况
                            华联集团承诺,对于华联集团与江苏公司之间签署的《资产及债务买卖合同》中
                                                                        北京华联商厦股份有限公司 2012 年半年度报告全文
                              约定转移的 7,731,069.47 元债务,在本次非公开发行股份购买资产实施完成后,
                              凡未向江苏公司出具债务转移同意函的债权人若向江苏公司主张权利,华联集团
                              核实后将直接给付,承担由此产生的全部民事责任与相关费用,并放弃向江苏公
                              司追索的权利。
                              (6)华联集团关于对五家公司连续三年进行减值测试承诺的履行情况
                              为保护公司及中小股权利益,华联集团承诺于重组完成后三年内每年年末对五家
                              公司的投资性房产和土地使用权价值做出减值测试,如果发生减值,则华联集团
                              予以现金补偿。
                              (7)华联集团关于保证不干涉下属两家上市公司关联交易承诺的履行情况
                              本次重组完成后,华联集团将同时成为公司和华联综超的实际控股股东,华联股
                              份和华联综超之间存在一定的关联交易。华联集团承诺将不干预华联股份和华联
                              综超之间的关联交易等经营活动,促使公司和华联综超各自保持独立性。
                              (8)华联集团关于北京姚家园项目承诺的履行情况
                              在公司前次重组中,华联集团曾承诺在“北京姚家园项目”项目公司取得国有土地
                              使用证后,将项目公司优先转让给华联股份。目前该项目尚未取得国有土地使用
                              权证,华联集团在本次重组中承诺在“北京姚家园项目”之项目公司取得国有土地
                              使用证后,将项目公司优先转让给华联股份。
                              (9)华联集团关于股份限售的承诺
                              华联集团承诺,自新增股份上市日(即 2009 年 7 月 15 日)起 36 个月内,华联集
                              团不转让所拥有权益的股份。
                              华联集团于 2010 年非公开发行股票期间作出如下承诺:
                              (1)华联集团关于避免与华联股份同业竞争承诺的履行情况
                              2010 年度非公开发行筹备期间,华联集团再次出具《关于避免与北京华联商厦股
                              份有限公司同业竞争的承诺函》,承诺作为公司股东的期间保证其自身及附属公司
                              不会以任何形式直接或间接投资、参与、从事及/或经营任何与公司主营业务相竞
                              争的业务。
                              (2)华联集团关于保证不干涉下属两家上市公司关联交易承诺的履行情况
                              华联集团于 2009 年 3 月 16 日出具了《关于保证不干涉下属两家上市公司关联交
                              易的承诺函》,华联集团承诺在成为公司和华联综超的实际控股股东期间,将不干
                              预华联股份和华联综超之间的关联交易等经营活动,促使公司和华联综超各自保
                              持独立性。
                              (3)华联集团关于股份托管的承诺和履行情况
                              基于华联集团出具的《关于避免与北京华联商厦股份有限公司同业竞争的承诺
                              函》,华联集团与公司签署《股权托管协议》,将华联集团持有的万贸置业 60%股
                              权委托给发行人管理,并于 2009 年 7 月 28 日、2010 年 5 月 31 日向发行人出具
                              《不可撤销的承诺函》及《承诺函》,承诺将万贸置业 60%股权转让给公司。公司
                              已办完万贸置业股权的过户手续,2011 年报表并入公司。其他对公司中小股东所作承诺
    承诺是否及时履行     √ 是 □ 否 □ 不适用未完成履行的具体原
                     不适用因及下一步计划是否就导致的同业竞 □ 是 □ 否 √ 不适用
                                                              北京华联商厦股份有限公司 2012 年半年度报告全文争和关联交易问题作出承诺
    承诺的解决期限       不适用
    解决方式             不适用
    承诺的履行情况       不适用2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用(十三)其他综合收益细目
                                                                                                     单位:元
                              项目                                  本期                      上期
    1.可供出售金融资产产生的利得(损失)金额                                   425,880.00           -2,999,768.81
    减:可供出售金融资产产生的所得税影响                                       106,470.00            -749,942.20
    前期计入其他综合收益当期转入损益的净额                                           0.00          75,133,433.00
    小计                                                                       319,410.00          -77,383,259.612.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额小计
    合计                                                                       319,410.00          -77,383,259.61(十四)报告期内接待调研、沟通、采访等活动登记表
                                                接待对象
       接待时间      接待地点        接待方式                接待对象             谈论的主要内容及提供的资料
                                                  类型
                                                                  北京华联商厦股份有限公司 2012 年半年度报告全文
    2012 年 01 月 10 日 公司会议室   实地调研    机构   华融证券、平安证券                  公司发展战略,门店情况
    2012 年 01 月 12 日 公司会议室   实地调研    机构   兴业全球基金                        行业前景,公司发展规划
                                                    华夏基金、中邮基金、中金公司、
    2012 年 01 月 17 日 公司会议室   实地调研    机构                                       各门店经营情况
                                                    天弘基金
    2012 年 05 月 16 日 公司会议室   实地调研    机构   中信建投、信达证券、平安财富        公司经营状况,公司发展策略
    2012 年 06 月 18 日 公司会议室   实地调研    机构   信达证券                            公司发展规划
                                                    中金公司、华夏基金、泰康人寿、
                                                    国海富兰克林基金、华商基金、        公司门店经营情况,公司未来
    2012 年 06 月 28 日 公司会议室   实地调研    机构
                                                    APS、行知创投、鸿道投资、鲍尔 发展规划
                                                    太平有限公司(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否 □ 不适用是否改聘会计师事务所□ 是 √ 否 □ 不适用(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用(十七)其他重大事项的说明□ 适用 √ 不适用(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用(十九)信息披露索引
                                                                 刊载的报刊名                           刊载的互联网网站
                              事项                                                  刊载日期
                                                                   称及版面                                及检索路径
    关于解除股份限售的提示性公告                                                    2012 年01 月13 日
    第五届董事会第十一次会议决议公告、内部控制规范实施工作方案                      2012 年03 月30 日
    委托贷款公告 、独立董事意见                                      《中国证券     2012 年04 月 11 日
    2012 年第一季度报告全文、2011 年年度报告、第五届董事会第十二 报》、《上海证                          巨潮资讯网次会议决议、第五届监事会第九次会议决议公告、关于召开 2011 年 券报》、《证券 2012 年04 月24 日 (www.cninfo.com.cn)
    年度股东大会的通知等年报董事会相关公告                           时报》
    股东股权质押公告                                                                2012 年04 月26 日
    中国民族证券有限责任公司关于公司 2010 年非公开发行股票 2011 年                  2012 年05 月05 日
                                                                 北京华联商厦股份有限公司 2012 年半年度报告全文年度保荐工作报告书
    关于召开 2011 年年度股东大会的第二次通知                                      2012 年05 月 11 日2011 年年度股东大会决议公告、2011 年年度股东大会的法律意见书、
                                                                              2012 年05 月17 日董事会关于公司办公地址及投资者咨询电话变更的公告
    分红派息、转增股本实施公告                                                    2012 年07 月04 日第五届董事会第十三次会议决议公告、关于会计师事务所名称变更的
                                                                              2012 年07 月05 日公告、关于召开 2012 年第一次临时股东大会的通知
    关于解除股份限售的提示性公告                                                  2012 年07 月19 日2012 年第一次临时股东大会决议公告、2012 年第一次临时股东大会
                                                                              2012 年07 月21 日的法律意见书、公司章程(2012 年 7 月)
                                           八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否 □ 不适用(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 北京华联商厦股份有限公司
                                                                                                           单位: 元
                 项目                 附注             期末余额                               期初余额流动资产:
    货币资金                                                   1,165,509,604.93                     1,347,071,221.91
    结算备付金
    拆出资金
    交易性金融资产
    应收票据
    应收账款                                                      38,278,893.93                          14,506,468.44
    预付款项                                                     258,334,876.49                      253,185,089.46
    应收保费
    应收分保账款
    应收分保合同准备金
                               北京华联商厦股份有限公司 2012 年半年度报告全文
    应收利息
    应收股利
    其他应收款                 13,461,125.51                     90,087,755.49
    买入返售金融资产
    存货
    一年内到期的非流动资产
    其他流动资产              150,000,000.00
    流动资产合计                 1,625,584,500.86                 1,704,850,535.30非流动资产:
    发放委托贷款及垫款
    可供出售金融资产           20,158,320.00                     19,732,440.00
    持有至到期投资
    长期应收款
    长期股权投资              749,903,639.26                    734,504,979.63
    投资性房地产             1,692,166,668.81                 1,719,115,004.34
    固定资产                  124,356,422.69                    131,703,121.71
    在建工程                  404,748,439.03                    394,193,886.65
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                  470,240,918.58                    476,434,584.73
    开发支出
    商誉                      213,109,381.79                    213,109,381.79
    长期待摊费用              560,328,165.43                    576,299,967.15
    递延所得税资产              6,058,141.33                      6,067,515.18
    其他非流动资产
    非流动资产合计               4,241,070,096.92                 4,271,160,881.18
    资产总计                     5,866,654,597.78                 5,976,011,416.48流动负债:
    短期借款                  550,000,000.00                    250,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款                  177,458,064.16                    279,911,170.21
    预收款项                   18,573,931.29                     26,193,870.81
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                3,586,788.63                      8,129,471.15
    应交税费                   37,296,809.07                     54,917,392.74
    应付利息                   21,370,270.23                     13,499,142.15
                                                              北京华联商厦股份有限公司 2012 年半年度报告全文
    应付股利                                                  62,531,170.87
    其他应付款                                               162,209,859.32                    175,357,768.89
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债                                   286,500,000.00                    136,200,000.00
    其他流动负债                                             900,000,000.00                  1,200,000,000.00
    流动负债合计                                               2,219,526,893.57                  2,144,208,815.95非流动负债:
    长期借款                                                 530,400,000.00                    683,800,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                            73,872,415.44                       74,836,581.16
    其他非流动负债
    非流动负债合计                                               604,272,415.44                    758,636,581.16
    负债合计                                                   2,823,799,309.01                  2,902,845,397.11所有者权益(或股东权益):
    实收资本(或股本)                                       893,302,441.00                    893,302,441.00
    资本公积                                               1,801,247,362.80                  1,800,927,952.80
    减:库存股
    专项储备
    盈余公积                                                  53,605,243.97                       53,605,243.97
    一般风险准备
    未分配利润                                               131,898,234.26                    166,223,831.91
    外币报表折算差额
    归属于母公司所有者权益合计                                 2,880,053,282.03                  2,914,059,469.68
    少数股东权益                                             162,802,006.74                    159,106,549.69
    所有者权益(或股东权益)合计                               3,042,855,288.77                  3,073,166,019.37
    负债和所有者权益(或股东权益)总计                         5,866,654,597.78                  5,976,011,416.48
    法定代表人:赵国清                     主管会计工作负责人:崔燕萍                     会计机构负责人:郑博2、母公司资产负债表
                                                                                                    单位: 元
                 项目                附注             期末余额                         期初余额流动资产:
    货币资金                                               1,140,170,817.93                  1,305,766,610.43
    交易性金融资产
    应收票据
                               北京华联商厦股份有限公司 2012 年半年度报告全文
    应收账款                   16,091,171.68                      8,317,402.73
    预付款项                  182,209,438.88                    176,827,719.33
    应收利息
    应收股利
    其他应收款                881,074,336.44                    937,015,243.55
    存货
    一年内到期的非流动资产
    其他流动资产              150,000,000.00
    流动资产合计                 2,369,545,764.93                 2,427,926,976.04非流动资产:
    可供出售金融资产           20,158,320.00                     19,732,440.00
    持有至到期投资
    长期应收款
    长期股权投资             2,179,444,122.64                 2,164,045,463.01
    投资性房地产
    固定资产                   18,698,699.93                     20,043,280.93
    在建工程                   60,753,517.58                     58,092,641.58
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                    1,015,866.55                      1,176,266.59
    开发支出
    商誉
    长期待摊费用              466,176,041.69                    479,009,768.24
    递延所得税资产               1,662,511.22                     1,671,885.07
    其他非流动资产
    非流动资产合计               2,747,909,079.61                 2,743,771,745.42
    资产总计                     5,117,454,844.54                 5,171,698,721.46流动负债:
    短期借款                  550,000,000.00                    250,000,000.00
    交易性金融负债
    应付票据
    应付账款                   57,281,668.63                    109,571,331.03
    预收款项                   11,800,782.99                     15,270,367.92
    应付职工薪酬                2,847,258.04                      7,129,368.14
    应交税费                   29,475,243.71                     45,667,318.05
    应付利息                   20,512,435.93                     12,496,857.65
    应付股利                   62,531,170.87
    其他应付款                302,199,255.04                    302,287,589.77
    一年内到期的非流动负债    250,000,000.00                    100,000,000.00
    其他流动负债              900,000,000.00                  1,200,000,000.00
    流动负债合计                 2,186,647,815.21                 2,042,422,832.56
                                              北京华联商厦股份有限公司 2012 年半年度报告全文非流动负债:
    长期借款                                 100,000,000.00                    250,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                             4,438,701.93                      4,332,231.93
    其他非流动负债
    非流动负债合计                               104,438,701.93                    254,332,231.93
    负债合计                                    2,291,086,517.14                 2,296,755,064.49所有者权益(或股东权益):
    实收资本(或股本)                       893,302,441.00                    893,302,441.00
    资本公积                                1,764,980,852.20                 1,764,661,442.20
    减:库存股
    专项储备
    盈余公积                                  53,605,243.97                     53,605,243.97
    一般风险准备
    未分配利润                               114,479,790.23                    163,374,529.80
    外币报表折算差额
    所有者权益(或股东权益)合计                2,826,368,327.40                 2,874,943,656.97
    负债和所有者权益(或股东权益)总计          5,117,454,844.54                 5,171,698,721.463、合并利润表
                                                                                    单位: 元
                       项目          附注    本期金额                    上期金额
    一、营业总收入                                     388,187,328.61             242,455,247.54
    其中:营业收入                                 388,187,328.61             242,455,247.54
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                     353,566,883.07             174,207,339.38
    其中:营业成本                                 176,295,971.10             107,423,400.22
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                           29,653,379.10              20,246,377.21
           销售费用                                 79,114,213.06              76,232,560.77
           管理费用                                 15,633,539.74              15,779,814.24
                                                                 北京华联商厦股份有限公司 2012 年半年度报告全文
          财务费用                                                       71,089,498.46               42,277,921.02
          资产减值损失                                                      -37,495.40
    加   :公允价值变动收益(损失以“-”号填列)
          投资收益(损失以“-”号填列)                                 18,182,222.99               87,752,734.08
          其中:对联营企业和合营企业的投资收益                                                       13,485,897.02
          汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                                       34,620,445.54               68,247,908.16
    加   :营业外收入                                                      793,361.11                  897,525.98
    减   :营业外支出                                                       20,000.00                  888,264.86
          其中:非流动资产处置损失                                                                       11,686.25
    四、利润总额(亏损总额以“-”号填列)                                   35,393,806.65               68,257,169.28
    减:所得税费用                                                        3,492,776.38               12,162,512.04
    五、净利润(净亏损以“-”号填列)                                       31,901,030.27               56,094,657.24
    其中:被合并方在合并前实现的净利润
    归属于母公司所有者的净利润                                           28,205,573.22               55,286,889.91
    少数股东损益                                                          3,695,457.05                 807,767.33
    六、每股收益:                                                     --                          --
    (一)基本每股收益                                                         0.0316                      0.0754
    (二)稀释每股收益                                                         0.0316                      0.0754
    七、其他综合收益                                                           319,410.00               -77,383,259.61
    八、综合收益总额                                                         32,220,440.27              -21,288,602.37
    归属于母公司所有者的综合收益总额                                     28,524,983.22              -22,096,369.70
    归属于少数股东的综合收益总额                                          3,695,457.05                 807,767.33本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元。
    法定代表人:赵国清                        主管会计工作负责人:崔燕萍                     会计机构负责人:郑博4、母公司利润表
                                                                                                        单位: 元
                        项目                        附注        本期金额                    上期金额
    一、营业收入                                                           238,473,135.66               130,068,913.41
    减:营业成本                                                        118,503,142.43               67,915,329.94
         营业税金及附加                                                  13,158,886.09                6,987,007.57
         销售费用                                                        41,732,458.28               36,521,150.45
         管理费用                                                        15,296,234.26               15,701,372.94
         财务费用                                                        54,714,351.86               29,951,511.05
         资产减值损失                                                       -37,495.40
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填列)                                  18,182,222.99               87,752,734.08
         其中:对联营企业和合营企业的投资收益                                                        13,485,897.02
    二、营业利润(亏损以“-”号填列)                                       13,287,781.13               60,745,275.54
    加:营业外收入                                                         358,024.02                  865,819.23
                                         北京华联商厦股份有限公司 2012 年半年度报告全文
    减:营业外支出                                                               90,000.00
        其中:非流动资产处置损失
    三、利润总额(亏损总额以“-”号填列)          13,645,805.15                61,521,094.77
    减:所得税费用                                   9,373.85                 9,842,270.43
    四、净利润(净亏损以“-”号填列)              13,636,431.30                51,678,824.34
    五、每股收益:                             --                          --
    (一)基本每股收益
    (二)稀释每股收益
    六、其他综合收益                                  319,410.00                -77,383,259.61
    七、综合收益总额                                13,955,841.30               -25,704,435.275、合并现金流量表
                                                                                单位: 元
                             项目          本期金额                 上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                338,586,049.31          205,571,871.04
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                                                             84,283.69
    收到其他与经营活动有关的现金                132,103,642.16              72,041,551.60
    经营活动现金流入小计                            470,689,691.47          277,697,706.33
    购买商品、接受劳务支付的现金                 93,213,480.09              81,105,898.63
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金               35,022,620.65              25,218,534.16
    支付的各项税费                               53,245,369.42              42,282,922.68
    支付其他与经营活动有关的现金                105,343,570.96              98,358,690.13
    经营活动现金流出小计                            286,825,041.12          246,966,045.60
    经营活动产生的现金流量净额                      183,864,650.35              30,731,660.73二、投资活动产生的现金流量:
    收回投资收到的现金                                                  131,722,300.71
                                                         北京华联商厦股份有限公司 2012 年半年度报告全文
    取得投资收益所收到的现金                                    2,783,563.36               2,554,038.15
    处置固定资产、无形资产和其他长期资产收回的现金净额                                          8,000.00
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                                            2,783,563.36            134,284,338.86
    购建固定资产、无形资产和其他长期资产支付的现金            120,608,397.37            361,369,942.48
    投资支付的现金                                                                       20,000,000.00
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额                                              392,000,000.00
    支付其他与投资活动有关的现金                              150,000,000.00
    投资活动现金流出小计                                          270,608,397.37            773,369,942.48
    投资活动产生的现金流量净额                                   -267,824,834.01            -639,085,603.62三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                        400,000,000.00            320,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                          400,000,000.00            320,000,000.00
    偿还债务支付的现金                                        404,744,027.78            600,000,000.00
    分配股利、利润或偿付利息支付的现金                         92,857,405.54             50,193,690.28
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金                                                           2,400,000.00
    筹资活动现金流出小计                                          497,601,433.32            652,593,690.28
    筹资活动产生的现金流量净额                                    -97,601,433.32            -332,593,690.28四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                 -181,561,616.98            -940,947,633.17
    加:期初现金及现金等价物余额                            1,347,071,221.91           1,920,132,793.52
    六、期末现金及现金等价物余额                                1,165,509,604.93            979,185,160.356、母公司现金流量表
                                                                                              单位: 元
                         项目                             本期金额                   上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                              219,291,772.14              115,174,031.90
    收到的税费返还                                                                              84,283.69
    收到其他与经营活动有关的现金                              156,571,841.56               62,266,769.42
    经营活动现金流入小计                                          375,863,613.70              177,525,085.01
    购买商品、接受劳务支付的现金                                86,284,921.51              72,578,258.38
    支付给职工以及为职工支付的现金                              26,997,790.89              20,105,092.83
    支付的各项税费                                              30,327,710.72              24,591,780.76
    支付其他与经营活动有关的现金                                91,041,452.76              62,967,198.77
                                                                 北京华联商厦股份有限公司 2012 年半年度报告全文
    经营活动现金流出小计                                                      234,651,875.88                 180,242,330.74
    经营活动产生的现金流量净额                                                141,211,737.82                    -2,717,245.73二、投资活动产生的现金流量:
    收回投资收到的现金                                                                                   131,722,300.71
    取得投资收益所收到的现金                                                2,783,563.36                    2,554,038.15
    处置固定资产、无形资产和其他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的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                                                        2,783,563.36                 134,276,338.86
    购建固定资产、无形资产和其他长期资产支付的现金                         94,097,484.47                 327,556,307.12
    投资支付的现金                                                                                        20,000,000.00
    取得子公司及其他营业单位支付的现金净额                                                               392,000,000.00
    支付其他与投资活动有关的现金                                          150,000,000.00
    投资活动现金流出小计                                                      244,097,484.47                 739,556,307.12
    投资活动产生的现金流量净额                                                -241,313,921.11               -605,279,968.26三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                                                    400,000,000.00                 320,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                                      400,000,000.00                 320,000,000.00
    偿还债务支付的现金                                                    401,644,027.78                 600,000,000.00
    分配股利、利润或偿付利息支付的现金                                     63,849,581.43                  37,859,794.72
    支付其他与筹资活动有关的现金                                                                            2,400,000.00
    筹资活动现金流出小计                                                      465,493,609.21                 640,259,794.72
    筹资活动产生的现金流量净额                                                 -65,493,609.21               -320,259,794.72四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                             -165,595,792.50                -928,257,008.71
    加:期初现金及现金等价物余额                                         1,305,766,610.43              1,845,104,308.41
    六、期末现金及现金等价物余额                                             1,140,170,817.93                916,847,299.707、合并所有者权益变动表本期金额
                                                                                                              单位: 元
                                                                     本期金额
                                                   归属于母公司所有者权益
           项目                实收资                                                               少数股东 所有者权
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                               本(或                                                        其他    权益        益合计
                                         积       股     备     积       险准备    利润
                               股本)
                               893,302 1,800,92                53,605,            166,223,          159,106,5 3,073,166,一、上年年末余额
                               ,441.00 7,952.80                243.97              831.91              49.69       019.37
    加:会计政策变更
                                                                        北京华联商厦股份有限公司 2012 年半年度报告全文
           前期差错更正
           其他
                                893,302 1,800,92                      53,605,             166,223,            159,106,5 3,073,166,二、本年年初余额
                                ,441.00 7,952.80                      243.97               831.91                49.69       019.37
    三、本期增减变动金额(减少以              319,410.                                        -34,325,            3,695,457 -30,310,73
    “-”号填列)                                   00                                        597.65                   .05         0.60
                                                                                          28,205,5            3,695,457 31,901,030(一)净利润
                                                                                            73.22                   .05          .27
                                          319,410.
    (二)其他综合收益                                                                                                        319,410.00
                                                 00
                                          319,410.                                        28,205,5            3,695,457 32,220,440上述(一)和(二)小计
                                                 00                                         73.22                   .05          .27
    (三)所有者投入和减少资本         0.00       0.00     0.00    0.00     0.00       0.00       0.00     0.00        0.00         0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                          -62,531,                        -62,531,17
    (四)利润分配                     0.00       0.00     0.00    0.00     0.00       0.00                0.00        0.00
                                                                                           170.87                               0.871.提取盈余公积2.提取一般风险准备
                                                                                          -62,531,                        -62,531,173.对所有者(或股东)的分配
                                                                                           170.87                               0.874.其他
    (五)所有者权益内部结转           0.00       0.00     0.00    0.00     0.00       0.00       0.00     0.00        0.00         0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                893,302 1,801,24                      53,605,             131,898,            162,802,0 3,042,855,四、本期期末余额
                                ,441.00 7,362.80                      243.97               234.26                06.74       288.77上年金额
                                                                                                                      单位: 元
                                                                            上年金额
                                                       归属于母公司所有者权益
              项目              实收资                                                                        少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                               其他      权益        益合计
                                            积        股      备       积       险准备     利润
                                股本)
    一、上年年末余额                744,418 2,357,76                      48,576,             186,712,            1,992,988 3,339,466,
                                                                       北京华联商厦股份有限公司 2012 年半年度报告全文
                                  ,701.00 5,787.41                   676.98            336.45                 .19      490.03
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
           前期差错更正
                                            270,000,                                  -36,266,          155,822,3 389,555,81
           其他
                                             000.00                                    510.60              26.26         5.66
                                  744,418 2,627,76                   48,576,          150,445,          157,815,3 3,729,022,二、本年年初余额
                                  ,701.00 5,787.41                   676.98            825.85              14.45       305.69
    三、本期增减变动金额(减少以 148,883 -826,83                         5,028,5          15,778,0          1,291,235 -655,856,2
    “-”号填列)                    ,740.00 7,834.61                    66.99             06.06                 .24       86.32
                                                                                      65,471,6          1,291,235 66,762,930(一)净利润
                                                                                        95.11                 .24          .35
                                            -85,954,                                                                -85,954,09(二)其他综合收益
                                             094.61                                                                      4.61
                                            -85,954,                                  65,471,6          1,291,235 -19,191,16上述(一)和(二)小计
                                             094.61                                     95.11                 .24        4.26
                                            -592,00                                                                 -592,000,0
    (三)所有者投入和减少资本           0.00              0.00   0.00     0.00    0.00       0.00   0.00        0.00
                                            0,000.00                                                                    00.001.所有者投入资本2.股份支付计入所有者权益的金额
                                            -592,00                                                                 -592,000,03.其他
                                            0,000.00                                                                    00.00
                                                                     5,028,5          -49,693,                      -44,665,12
    (四)利润分配                       0.00       0.00   0.00   0.00             0.00              0.00        0.00
                                                                      66.99            689.05                            2.06
                                                                     5,028,5          -5,028,51.提取盈余公积
                                                                      66.99             66.992.提取一般风险准备
                                                                                      -44,665,                      -44,665,123.对所有者(或股东)的分配
                                                                                       122.06                            2.064.其他
                                  148,883 -148,88
    (五)所有者权益内部结转                               0.00   0.00     0.00    0.00       0.00   0.00        0.00        0.00
                                  ,740.00 3,740.00
                                  148,883 -148,881.资本公积转增资本(或股本)
                                  ,740.00 3,740.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                                                     北京华联商厦股份有限公司 2012 年半年度报告全文
                               893,302 1,800,92                    53,605,           166,223,             159,106,5 3,073,166,四、本期期末余额
                                ,441.00 7,952.80                   243.97             831.91                  49.69         019.378、母公司所有者权益变动表本期金额
                                                                                                                     单位: 元
                                                                         本期金额
                  项目           实收资本                                                    一般风险 未分配利 所有者权
                                              资本公积 减:库存股 专项储备 盈余公积
                                (或股本)                                                      准备         润           益合计
                                893,302,44 1,764,661,                           53,605,243                163,374,52 2,874,943,一、上年年末余额
                                       1.00        442.20                              .97                        9.80      656.97
    加:会计政策变更
           前期差错更正
           其他
                                893,302,44 1,764,661,                           53,605,243                163,374,52 2,874,943,二、本年年初余额
                                       1.00        442.20                              .97                        9.80      656.97
    三、本期增减变动金额(减少以                                                                              -48,894,73 -48,575,32
                                              319,410.00
    “-”号填列)                                                                                                    9.57         9.57
                                                                                                          13,636,431 13,636,431(一)净利润
                                                                                                                   .30          .30
    (二)其他综合收益                            319,410.00                                                                 319,410.00
                                                                                                          13,636,431 13,955,841
    上述(一)和(二)小计                        319,410.00
                                                                                                                   .30          .30
    (三)所有者投入和减少资本             0.00          0.00   0.00         0.00         0.00         0.00           0.00         0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                                          -62,531,17 -62,531,17
    (四)利润分配                         0.00          0.00   0.00         0.00         0.00         0.00
                                                                                                                  0.87         0.871.提取盈余公积2.提取一般风险准备
                                                                                                          -62,531,17 -62,531,173.对所有者(或股东)的分配
                                                                                                                  0.87         0.874.其他
    (五)所有者权益内部结转               0.00          0.00   0.00         0.00         0.00         0.00           0.00         0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取
                                                                  北京华联商厦股份有限公司 2012 年半年度报告全文2.本期使用(七)其他
                                893,302,44 1,764,980,                       53,605,243              114,479,79 2,826,368,四、本期期末余额
                                      1.00      852.20                             .97                       0.23      327.40上年金额
                                                                                                                单位: 元
                                                                     上年金额
                  项目          实收资本                                                 一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                                (或股本)                                                准备          润           益合计
                                744,418,70 2,357,765,                       48,576,676              162,782,54 3,313,543,一、上年年末余额
                                      1.00      787.41                             .98                       8.95      714.34
    加:会计政策变更
           前期差错更正
           其他
                                744,418,70 2,357,765,                       48,576,676              162,782,54 3,313,543,二、本年年初余额
                                      1.00      787.41                             .98                       8.95      714.34
    三、本期增减变动金额(减少以    148,883,74 -593,104,3                       5,028,566.                              -438,600,0
                                                                                                    591,980.85
    “-”号填列)                        0.00       45.21                             99                                   57.37
                                                                                                    50,285,669 50,285,669(一)净利润
                                                                                                              .90          .90
                                             -85,954,09                                                             -85,954,09(二)其他综合收益
                                                  4.61                                                                   4.61
                                             -85,954,09                                             50,285,669 -35,668,42上述(一)和(二)小计
                                                  4.61                                                        .90        4.71
                                             -358,266,5                                                             -358,266,5
    (三)所有者投入和减少资本            0.00                 0.00      0.00         0.00       0.00            0.00
                                                 10.60                                                                  10.601.所有者投入资本2.股份支付计入所有者权益的金额
                                             -358,266,5                                                             -358,266,53.其他
                                                 10.60                                                                  10.60
                                                                            5,028,566.              -49,693,68 -44,665,12
    (四)利润分配                        0.00        0.00     0.00      0.00                    0.00
                                                                                   99                        9.05        2.06
                                                                            5,028,566.              -5,028,566.1.提取盈余公积
                                                                                   99                         992.提取一般风险准备
                                                                                                    -44,665,12 -44,665,123.对所有者(或股东)的分配
                                                                                                             2.06        2.064.其他
                                148,883,74 -148,883,7
    (五)所有者权益内部结转                                   0.00      0.00         0.00       0.00            0.00        0.00
                                      0.00       40.00
                                148,883,74 -148,883,71.资本公积转增资本(或股本)
                                      0.00       40.00
                                                        北京华联商厦股份有限公司 2012 年半年度报告全文2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                893,302,44 1,764,661,          53,605,243          163,374,52 2,874,943,四、本期期末余额
                                      1.00    442.20                  .97                9.80    656.97(三)公司基本情况
    北京华联商厦股份有限公司前身是中商股份有限公司(“中商股份”),系经国内贸易部[1997]内贸函政体法字446号批复和国家经济体制改革委员会体改生[1998]9号批复批准,采用募集设立方式设立。
    经中国证券监督管理委员会证监发字(1998)88号批复批准,中商股份于1998年5月4日公开发行人民币普通股4,500万股,发行后公司股本为17,800万股。后经转增总股本增至24,920万股。
    经2002年第三次临时股东大会审议通过并经北京市工商行政管理局核准,公司名称变更为北京华联商厦股份有限公司(以下简称 本公司)。
    经2009年6月1日中国证券监督管理委员会证监许可(2009)436号《关于核准北京华联商厦股份有限公司向北京华联集团投资控股有限公司发行股份购买资产的批复》核准,本公司向北京华联集团投资控股有限公司(以下简称 华联集团)发行24,465.0501万股股份。发行后公司股本总额为49,385.0501万股。
    经中国证券监督管理委员会证监许可(2010)1772号《关于核准北京华联商厦股份有限公司非公开发行股票的批复》核准,本公司于2010年12月16日以非公开发行股票的方式发行人民币普通股(A股)25,056.82万股,发行后公司股本总额为74,441.8701万股。
    根据本公司第五届董事会第五次会议、2010年年度股东大会决议,以2010年12月31日股本74,441.8701万股为基数,按每10股转增2股的比例,以资本公积转增股份14,888.3740万股,发行后公司股本总额为89,330.2441万股。
    本公司建立了股东大会、董事会、监事会的法人治理结构,设13家分公司及运营部、工程部、投资与产业管理部、证券法律部、计划财务部等部门,目前拥有11家子公司及3家联营企业。
    本公司属商品流通行业,《企业法人营业执照》注册号为110000004966148,主营范围:百货、针纺织品、包装食品、副食品等的销售;连锁店管理;商业设施出租和对销贸易、转口贸易的经营等。(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础
    本财务报表按照财政部2006年2月颁布的《企业会计准则—基本准则》和38项具体会计准则及其应用指南、解释及其他有关规定(统称“企业会计准则”)编制。此外,本公司还按照中国证监会《公开发行证
                                                      北京华联商厦股份有限公司 2012 年半年度报告全文券的公司信息披露编报规则第15号—财务报告的一般规定》(2010年修订)披露有关财务信息。
    本财务报表以持续经营为基础列报。2、遵循企业会计准则的声明
    本公司基于上述编制基础编制的财务报表符合财政部2006年2月15日颁布的《企业会计准则》的要求,真实完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间
    本公司会计期间采用公历年度,即每年自1月1日起至12月31日止。4、记账本位币
    本公司以人民币为记账本位币。境外子公司的记账本位币不适用5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    对于同一控制下的企业合并,本公司采用权益结合法进行会计处理。合并取得的被合并方的资产、负债,除因会计政策不同而进行的调整以外,按合并日被合并方的原账面价值计量。合并对价的账面价值(或发行股份面值总额)与合并中取得的净资产账面价值份额的差额调整资本公积,资本公积不足冲减的,调整留存收益。
    为进行企业合并发生的直接相关费用于发生时计入当期损益。(2)非同一控制下的企业合并
    对于非同一控制下的企业合并,本公司采用购买法进行会计处理。合并成本为本公司在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。在购买日,本公司取得的被购买方的资产、负债及或有负债按公允价值确认。
    本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉,按成本扣除累计减值准备后的金额计量;对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后计入当期损益。
                                                      北京华联商厦股份有限公司 2012 年半年度报告全文
    为进行企业合并发生的直接相关费用于发生时计入当期损益。
    如果企业合并是通过多次交易分步实现,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益应当转为购买日所属当期投资收益。
    子公司中的少数股东权益应与本公司的权益分开确定。少数股东权益按少数股东享有被购买方可辨认净资产公允价值的份额进行初始计量。购买后,少数股东权益的账面金额等于初始确认金额加上其享有后续权益变动的份额。综合收益总额会分摊到少数股东权益,可能导致少数股东权益的金额为负数。
    本公司将子公司中不导致丧失控制权的权益变动作为权益性交易核算。本公司持有的权益和少数股东权益的账面金额应予调整以反映子公司中相关权益的变动。调整的少数股东权益的金额与收取或支付的对价的公允价值之间差额直接计入资本公积。
    当本公司丧失对子公司的控制权时,处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。此前计入其他综合收益的与子公司相关的金额,应在丧失控制权时转入当期投资收益。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,确认为长期股权投资或其他相关金融资产。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    合并财务报表的合并范围包括本公司及全部子公司。
    本公司合并财务报表以本公司和子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。在编制合并财务报表时,本公司和子公司的会计政策和会计期间要求保持一致,公司间的重大交易和往来余额予以抵销。子公司的股东权益中不属于母公司所拥有的部分作为少数股东权益在合并财务报表中股东权益项下单独列示。
    在报告期内因同一控制下企业合并增加的子公司,本公司将该子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表,将其现金流量纳入合并现金流量表;因非同一控制下企业合并增加的子公司,本公司将该子公司购买日至报告期末的收入、费用、利润纳入合并利润表,将其现金流量纳入合并现金流量表。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法无7、现金及现金等价物的确定标准
    现金等价物,是指本公司持有的期限短、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。
                                                     北京华联商厦股份有限公司 2012 年半年度报告全文8、外币业务和外币报表折算(1)外币业务
    本公司发生外币业务,按交易发生日的即期汇率折算为记账本位币金额。(2)外币财务报表的折算
    期末,对外币货币性项目,采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益;对以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算;对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,计入当期损益。9、金融工具
    金融工具是指形成一个企业的金融资产,并形成其他单位的金融负债或权益工具的合同。(1)金融工具的分类
    本公司的金融资产于初始确认时分为以下四类: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、可供出售金融资产。金融资产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,相关交易费用直接计入当期损益,其他类别的金融资产相关交易费用计入其初始确认金额。
    本公司的金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融负债、其他金融负债。对于未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的,相关交易费用计入其初始确认金额。(2)金融工具的确认依据和计量方法
    本公司于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。
    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初始确认时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。交易性金融资产包括为了在短期内出售而取得的金融资产,以及衍生金融工具。对于此类金融资产,采用公允价值进行后续计量,所有已实现和未实现的损益均计入当期损益。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,且本公司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,按照摊余成本进行后续计量,其终止确认、发生减值或摊销产生的利得或损失,均计入当期损益。应收款项
                                                     北京华联商厦股份有限公司 2012 年半年度报告全文
    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,包括应收账款和其他应收款(附注二、10)。可供出售金融资产
    可供出售金融资产,是指初始确认时即指定为可供出售的非衍生金融资产,以及除上述金融资产类别以外的金融资产。可供出售金融资产采用公允价值进行后续计量,其折溢价采用实际利率法摊销并确认为利息收入。除减值损失及外币货币性金融资产的汇兑差额确认为当期损益外,可供出售金融资产的公允价值变动作为资本公积的单独部分予以确认,直到该金融资产终止确认或发生减值时,在此之前在资本公积中确认的累计利得或损失转入当期损益。与可供出售金融资产相关的股利或利息收入,计入当期损益。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初始确认时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。对于此类金融负债,按照公允价值进行后续计量,所有已实现和未实现的损益均计入当期损益。其他金融负债
    采用实际利率法,按照摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    金融资产转移,是指将金融资产让与或交付给该金融资产发行方以外的另一方(转入方)。
    本公司已将金融资产所有权上几乎所有的风险和报酬转移给转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,不终止确认该金融资产。
    本公司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的,分别下列情况处理:放弃了对该金融资产控制的,终止确认该金融资产并确认产生的资产和负债;未放弃对该金融资产控制的,按照其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。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,终止确认该金融负债或其一部分。(5)金融资产和金融负债公允价值的确定方法
    存在活跃市场的金融资产或金融负债,本公司将活跃市场中的现行出价或现行要价用于确定其公允价值。
    金融工具不存在活跃市场的,本公司采用估值技术确定其公允价值。采用估值技术得出的结果,反映估值日在公平交易中可能采用的交易价格。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。
    本公司选择市场参与者普遍认同,且被以往市场实际交易价格验证具有可靠性的估值技术确定金融工具的公允价值。采用估值技术确定金融工具的公允价值时,本公司尽可能使用市场参与者在金融工具定价时考虑的所有市场参数和相同金融工具当前市场的可观察到的交易价格来测试估值技术的有效性。
                                                     北京华联商厦股份有限公司 2012 年半年度报告全文(6)金融资产(不含应收款项)减值准备计提
    本公司于资产负债表日对金融资产的账面价值进行检查,有客观证据表明该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,且企业能够对该影响进行可靠计量的事项。以摊余成本计量的金融资产
    如果有客观证据表明该金融资产发生减值,则将该金融资产的账面价值减记至预计未来现金流量(不包括尚未发生的未来信用损失)现值,减记金额计入当期损益。预计未来现金流量现值,按照该金融资产原实际利率折现确定,并考虑相关担保物的价值。
    对单项金额重大的金融资产单独进行减值测试,如有客观证据表明其已发生减值,确认减值损失,计入当期损益。对单项金额不重大的金融资产,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。
    本公司对以摊余成本计量的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,计入当期损益。但是,该转回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。可供出售金融资产
    如果有客观证据表明该金融资产发生减值,原直接计入资本公积的因公允价值下降形成的累计损失,予以转出,计入当期损益。该转出的累计损失,为可供出售金融资产的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。
    对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。可供出售权益工具投资发生的减值损失,不通过损益转回。以成本计量的金融资产
    如果有客观证据表明该金融资产发生减值,将该金融资产的账面价值,与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之间的差额,确认为减值损失,计入当期损益。发生的减值损失一经确认,不再转回。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据不适用10、应收款项坏账准备的确认标准和计提方法
    应收款项包括应收账款、其他应收款。
                                                                   北京华联商厦股份有限公司 2012 年半年度报告全文(1)单项金额重大的应收款项坏账准备
                                                          期末余额达到 100 万元(含 100 万元)以上的应收款项为单项金额重大的判断依据或金额标准
                                                          单项金额重大的应收款项。
                                                          对于单项金额重大的应收款项单独进行减值测试,有客观
    单项金额重大并单项计提坏账准备的计提方法                  证据表明发生了减值,根据其未来现金流量现值低于其账
                                                          面价值的差额计提坏账准备。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                          确定组合的依据
                                         提方法
    账龄组合                     账龄分析法                 账龄状态组合中,采用账龄分析法计提坏账准备的:√ 适用 □ 不适用
             账龄                   应收账款计提比例(%)                       其他应收款计提比例(%)
    1 年以内(含 1 年)                                          5%                                              5%
    1-2 年                                                     10%                                             10%
    2-3 年                                                     15%                                             15%
    3 年以上                                                    20%                                             20%3-4 年4-5 年5 年以上组合中,采用余额百分比法计提坏账准备的:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的:□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款单项计提坏账准备的理由:涉诉款项、客户信用状况恶化账龄在 3 年以上的的应收款项坏账准备的计提方法:根据其未来现金流量现值低于其账面价值的差额计提坏账准备
                                                        北京华联商厦股份有限公司 2012 年半年度报告全文11、存货(1)存货的分类
    本公司存货分为低值易耗品、库存商品等。(2)发出存货的计价方法□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他
    本公司存货取得时按实际成本计价。库存商品发出时采用最后一次进价调整库存商品成本,同时结转已销商品成本计价。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    存货可变现净值是按存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。
    本公司期末存货成本高于其可变现净值的,计提存货跌价准备。本公司通常按照单个存货项目计提存货跌价准备,期末,以前减记存货价值的影响因素已经消失的,存货跌价准备在原已计提的金额内转回。(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他
    本公司存货盘存制度采用永续盘存制。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:不适用12、长期股权投资(1)初始投资成本确定
    本公司长期股权投资在取得时按投资成本计量。投资成本一般为取得该项投资而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值,并包括直接相关费用。但同一控制下的企业合并形成的长期股权投资,其投资成本为合并日取得的被合并方所有者权益的账面价值份额。
                                                     北京华联商厦股份有限公司 2012 年半年度报告全文(2)后续计量及损益确认
    本公司能够对被投资单位实施控制的长期股权投资,以及对被投资单位不具有共同控制或重大影响,且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资采用成本法核算;对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。
    采用成本法核算的长期股权投资,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,被投资单位宣告分派的现金股利或利润,确认为投资收益计入当期损益。
    本公司长期股权投资采用权益法核算时,对长期股权投资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投资成本;对长期股权投资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,对长期股权投资的账面价值进行调整,差额计入投资当期的损益。
    本公司在按权益法对长期股权投资进行核算时,先对被投资单位的净利润进行取得投资时被投资单位各项可辨认资产等的公允价值、会计政策和会计期间方面的调整,再按应享有或应分担的被投资单位的净损益份额确认当期投资损益。
    本公司与联营企业及合营企业之间发生的未实现内部交易损益按照持股比例计算归属于本公司的部分,在抵销基础上确认投资损益。
    对于2007年1月1日之前已经持有的对联营企业及合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,在扣除按原剩余期限直线法摊销的股权投资借方差额后确认投资损益。(3)确定对被投资单位具有共同控制、重大影响的依据
    共同控制是指任何一个合营方均不能单独控制合营企业的生产经营活动,涉及合营企业基本经营活动的决策需要各合营方一致同意等。其中,控制是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。
    重大影响是指重大影响是指对一个企业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。当本公司直接或通过子公司间接拥有被投资单位20%(含20%)以上但低于50%的表决权股份时,除非有明确证据表明该种情况下不能参与被投资单位的生产经营决策,不形成重大影响外,均确定对被投资单位具有重大影响;本公司拥有被投资单位20%(不含)以下的表决权股份,一般不认为对被投资单位具有重大影响,除非有明确证据表明该种情况下能够参与被投资单位的生产经营决策,形成重大影响。(4)减值测试方法及减值准备计提方法
    本公司对子公司、联营企业和合营企业的长期股权投资、采用成本模式进行后续计量的投资性房地产、固定资产、在建工程、无形资产、商誉等(存货、递延所得税资产、金融资产除外)的资产减值,按以下方法确定:
    本公司于资产负债表日判断资产是否存在可能发生减值的迹象,存在减值迹象的,本公司将估计其可收回金额,进行减值测试。对因企业合并所形成的商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产无论是否存在减值迹象,每年都进行减值测试。
                                                       北京华联商厦股份有限公司 2012 年半年度报告全文
    可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。本公司以单项资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。
    当资产或资产组的可收回金额低于其账面价值时,本公司将其账面价值减记至可收回金额,减记的金额计入当期损益,同时计提相应的资产减值准备。
    就商誉的减值测试而言,对于因企业合并形成的商誉的账面价值,自购买日起按照合理的方法分摊至相关的资产组;难以分摊至相关的资产组的,将其分摊至相关的资产组组合。相关的资产组或资产组组合,是能够从企业合并的协同效应中受益的资产组或者资产组组合,且不大于本公司确定的报告分部。
    减值测试时,如与商誉相关的资产组或者资产组组合存在减值迹象的,首先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,确认相应的减值损失。然后对包含商誉的资产组或者资产组组合进行减值测试,比较其账面价值与可收回金额,如可收回金额低于账面价值的,确认商誉的减值损失。
    资产减值损失一经确认,在以后会计期间不再转回。
    持有的对被投资单位不具有共同控制或重大影响、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,本公司计提资产减值的方法见八、9(6)。13、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。本公司投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
    本公司投资性房地产按照取得时的成本进行初始计量,并按照固定资产或无形资产的有关规定,按期计提折旧或摊销。
    采用成本模式进行后续计量的投资性房地产,计提资产减值方法见八、12、(4)。14、固定资产(1)固定资产确认条件
    本公司固定资产是指为生产商品、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。
    与该固定资产有关的经济利益很可能流入企业,并且该固定资产的成本能够可靠地计量时,固定资产才能予以确认。
    本公司固定资产按照取得时的实际成本进行初始计量。
                                                         北京华联商厦股份有限公司 2012 年半年度报告全文(2)融资租入固定资产的认定依据、计价方法
    融资租入的固定资产,能够合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。(3)各类固定资产的折旧方法
    本公司采用年限平均法计提折旧。固定资产自达到预定可使用状态时开始计提折旧,终止确认时或划分为持有待售非流动资产时停止计提折旧。在不考虑减值准备的情况下,按固定资产类别、预计使用寿命和预计残值,本公司确定各类固定资产的年折旧率如下:
           类别                折旧年限(年)         残值率(%)                  年折旧率(%)
    房屋及建筑物            30-40                   3-5                    2.375—3.23
    机器设备                5-10                    3-5                    9.5--19.4电子设备
    运输设备                5-10                    3-5                    9.5--19.4
    其他设备                5-10                    3-5                    9.5--19.4
    融资租入固定资产:                   --                   --                            --其中:房屋及建筑物机器设备电子设备运输设备其他设备(4)固定资产的减值测试方法、减值准备计提方法
    固定资产的减值测试方法、减值准备计提方法见八、12、(4)。(5)其他说明
    每年年度终了,本公司对固定资产的使用寿命、预计净残值和折旧方法进行复核:使用寿命预计数与原先估计数有差异的,调整固定资产使用寿命;预计净残值预计数与原先估计数有差异的,调整预计净残值。
    大修理费用:本公司对固定资产进行定期检查发生的大修理费用,有确凿证据表明符合固定资产确认条件的部分,计入固定资产成本,不符合固定资产确认条件的计入当期损益。固定资产在定期大修理间隔期间,照提折旧。
                                                     北京华联商厦股份有限公司 2012 年半年度报告全文15、在建工程(1)在建工程的类别
    本公司在建工程成本按实际工程支出确定,包括在建期间发生的各项必要工程支出、工程达到预定可使用状态前的应予资本化的借款费用以及其他相关费用等。(2)在建工程结转为固定资产的标准和时点
    在建工程在达到预定可使用状态时转入固定资产。(3)在建工程的减值测试方法、减值准备计提方法
    在建工程计提资产减值方法见八、12、(4)。16、借款费用(1)借款费用资本化的确认原则
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。借款费用同时满足下列条件的,开始资本化:
    ① 资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    ② 借款费用已经发生;
    ③ 为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间
    本公司购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。在符合资本化条件的资产达到预定可使用或者可销售状态之后所发生的借款费用,在发生时根据其发生额确认为费用,计入当期损益。(3)暂停资本化期间
    符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,暂停借款费用的资本化;正常中断期间的借款费用继续资本化。(4)借款费用资本化金额的计算方法
    借款费用资本化金额的确定:
    (1) 借款利息资本化金额的确定:
                                                      北京华联商厦股份有限公司 2012 年半年度报告全文
    在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,按照下列规定确定:
    ①为购建或者生产符合资本化条件的资产而借入专门借款的,公司以专门借款当期实际发生的利息费用,减去将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确定。
    ②为购建或者生产符合资本化条件的资产而占用了一般借款的,公司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,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    ③借款存在折价或者溢价的,公司按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。
    ④在资本化期间内,每一会计期间的利息资本化金额,不能超过当期相关借款实际发生的利息金额。
    (2) 借款辅助费用资本化金额的确定:
    ①专门借款发生的辅助费用,在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的,在发生时根据其发生额予以资本化,计入符合资本化条件的资产的成本;在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态之后发生的,在发生时根据其发生额确认为费用,计入当期损益。
    ②一般借款发生的辅助费用,在发生时根据其发生额确认为费用,计入当期损益。17、生物资产无18、油气资产无19、无形资产(1)无形资产的计价方法
    本公司无形资产按照成本进行初始计量,并于取得无形资产时分析判断其使用寿命。(2)使用寿命有限的无形资产的使用寿命估计情况
    使用寿命为有限的,自无形资产可供使用时起,采用能反映与该资产有关的经济利益的预期实现方式的摊销方法,在预计使用年限内摊销;无法可靠确定预期实现方式的,采用直线法摊销。
          项目              预计使用寿命                            依据
                                                      北京华联商厦股份有限公司 2012 年半年度报告全文(3)使用寿命不确定的无形资产的判断依据
    使用寿命不确定的无形资产,不作摊销。(4)无形资产减值准备的计提
    无形资产的减值测试方法、减值准备计提方法见八、12、(4)。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准无(6)内部研究开发项目支出的核算无20、长期待摊费用摊销方法
    本公司发生的长期待摊费用按实际成本计价,并按预计受益期限平均摊销。对不能使以后会计期间受益的长期待摊费用项目,其摊余价值全部计入当期损益。21、附回购条件的资产转让不适用22、预计负债
    本公司涉及诉讼、债务担保、亏损合同、重组事项时,如该等事项很可能需要未来以交付资产或提供劳务、其金额能够可靠计量的,确认为预计负债。(1)预计负债的确认标准
    如果与或有事项相关的义务同时符合以下条件,本公司将其确认为预计负债:① 该义务是本公司承担的现时义务;② 该义务的履行很可能导致经济利益流出本公司;③ 该义务的金额能够可靠地计量。(2)预计负债的计量方法
    如果清偿已确认预计负债所需支出全部或部分预期由第三方或其他方补偿,则补偿金额只能在基本确定能收到时,作为资产单独确认。确认的补偿金额不超过所确认负债的账面价值。
                                                      北京华联商厦股份有限公司 2012 年半年度报告全文23、股份支付及权益工具不适用(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据(4)实施、修改、终止股份支付计划的相关会计处理24、回购本公司股份无25、收入(1)销售商品收入确认时间的具体判断标准
    对已将商品所有权上的主要风险或报酬转移给购货方,不再对该商品实施继续管理权和实际控制权,相关的收入已经取得或取得了收款的凭据,且与销售该商品有关的成本能够可靠地计量时,本公司确认商品销售收入的实现。(2)确认让渡资产使用权收入的依据
    与资产使用权让渡相关的经济利益能够流入及收入的金额能够可靠地计量时,本公司确认收入。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    对提供劳务交易的结果能可靠估计的情况下,本公司在期末按完工百分比法确认收入。
    劳务交易的完工进度按已经提供的劳务占应提供劳务总量的比例确定。
    提供劳务交易的结果能够可靠估计是指同时满足:(1)收入的金额能够可靠地计量;(2)相关的经济利益很可能流入企业;(3)交易的完工程度能够可靠地确定;(4)交易中已发生和将发生的成本能够可
                                                       北京华联商厦股份有限公司 2012 年半年度报告全文靠地计量。26、政府补助(1)类型
    政府补助在满足政府补助所附条件并能够收到时确认。
    对于货币性资产的政府补助,按照收到或应收的金额计量。其中,存在确凿证据表明该项补助是按照固定的定额标准拨付的,可以按照应收的金额计量,否则应当按照实际收到的金额计量。对于非货币性资产的政府补助,按照公允价值计量;公允价值不能够可靠取得的,按照名义金额1元计量。(2)会计处理方法
    与资产相关的政府补助,确认为递延收益,并在相关资产使用期限内平均分配,计入当期损益。与收益相关的政府补助,如果用于补偿已发生的相关费用或损失,则计入当期损益;如果用于补偿以后期间的相关费用或损失,则计入递延收益,于费用确认期间计入当期损益。按照名义金额计量的政府补助,直接计入当期损益。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
    所得税包括当期所得税和递延所得税。除由于企业合并产生的调整商誉,或与直接计入所有者权益的交易或者事项相关的递延所得税计入所有者权益外,均作为所得税费用计入当期损益。
    本公司根据资产、负债于资产负债表日的账面价值与计税基础之间的暂时性差异,采用资产负债表债务法确认递延所得税。
    对于可抵扣暂时性差异、能够结转以后年度的可抵扣亏损和税款抵减,本公司以很可能取得用来抵扣可抵扣暂时性差异、可抵扣亏损和税款抵减的未来应纳税所得额为限,确认由此产生的递延所得税资产,除非该可抵扣暂时性差异是在以下交易中产生的:
    (1)该交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额;
    (2)对于与子公司、合营企业及联营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产: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。
    于资产负债表日,本公司对递延所得税资产和递延所得税负债,按照预期收回该资产或清偿该负债期间的适用税率计量,并反映资产负债表日预期收回资产或清偿负债方式的所得税影响。
    于资产负债表日,本公司对递延所得税资产的账面价值进行复核。如果未来期间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,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。
                                                      北京华联商厦股份有限公司 2012 年半年度报告全文(2)确认递延所得税负债的依据
    各项应纳税暂时性差异均确认相关的递延所得税负债,除非该应纳税暂时性差异是在以下交易中产生的:
    (1)商誉的初始确认,或者具有以下特征的交易中产生的资产或负债的初始确认:该交易不是企业合并,并且交易发生时既不影响会计利润也不影响应纳税所得额;
    (2)对于与子公司、合营企业及联营企业投资相关的应纳税暂时性差异,该暂时性差异转回的时间能够控制并且该暂时性差异在可预见的未来很可能不会转回。28、经营租赁、融资租赁(1)经营租赁会计处理
    经营租赁的租金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。(2)融资租赁会计处理
    在租赁期开始日,本公司将租赁开始日租赁资产公允价值与最低租赁付款额现值中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。29、持有待售资产(1)持有待售资产确认标准无(2)持有待售资产的会计处理方法无30、资产证券化业务无31、套期会计无
                                                     北京华联商厦股份有限公司 2012 年半年度报告全文32、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否 □ 不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否 □ 不适用(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否 □ 不适用33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否 □ 不适用(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否 □ 不适用(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否 □ 不适用34、其他主要会计政策、会计估计和财务报表编制方法职工薪酬:
    职工工资、奖金、津贴、补贴、福利费、社会保险、住房公积金等,在职工提供服务的会计期间内确认。对于资产负债表日后1年以上到期的,如果折现的影响金额重大,则以其现值列示。
    本公司的职工参加由当地政府管理的养老保险,该养老保险在发生时计入当期损益。分部报告:
    本公司以内部组织结构、管理要求、内部报告制度为依据确定经营分部,以经营分部为基础确定报告分部。
    经营分部,是指本公司内同时满足下列条件的组成部分:(1)该组成部分能够在日常活动中产生收入、发生费用;(2)企业管理层能够定期评价该组成部分的经营成果,以决定向其配置资源、评价其业
                                                            北京华联商厦股份有限公司 2012 年半年度报告全文绩;(3)企业能够取得该组成部分的财务状况、经营成果和现金流量等有关会计信息。重大会计判断和估计:
    本公司根据历史经验和其它因素,包括对未来事项的合理预期,对所采用的重要会计估计和关键假设进行持续的评价。
    很可能导致下一会计年度资产和负债的账面价值出现重大调整风险的重要会计估计和关键假设列示如下:商誉减值
    本公司至少每年评估商誉是否发生减值。这要求对分配了商誉的资产组的使用价值进行估计。估计使用价值时,本公司需要估计未来来自资产组的现金流量,同时选择恰当的折现率计算未来现金流量的现值。递延所得税资产
    在很有可能有足够的应纳税利润来抵扣亏损的限度内,应就所有未利用的税务亏损确认递延所得税资产。这需要管理层运用大量的判断来估计未来应纳税利润发生的时间和金额,结合纳税筹划策略,以决定应确认的递延所得税资产的金额。(五)税项1、公司主要税种和税率
                 税   种                         计税依据                            税率增值税消费税
    营业税                            应税收入                             5%
    城市维护建设税                    应纳流转税额                         5%-7%
    企业所得税                        应纳税所得额                         25%各分公司、分厂执行的所得税税率无2、税收优惠及批文无3、其他说明无
                                     北京华联商厦股份有限公司 2012 年半年度报告全文(六)企业合并及合并财务报表企业合并及合并财务报表的总体说明:1、子公司情况
                                                                                                                                     北京华联商厦股份有限公司 2012 年半年度报告全文(1)通过设立或投资等方式取得的子公司
                                                                                                                                                                                单位: 元
                                                                                                                                                                              从母公司所有者权
                                                                                                    实质上构                                                                  益冲减子公司少数
                                                                                                                                                                 少数股东权
                                                                                                    成对子公                                                                  股东分担的本期亏
                                                                                    期末实际投                 持股比例 表决权比例 是否合并报 少数股东权 益中用于冲
    子公司全称 子公司类型     注册地    业务性质   注册资本     币种        经营范围                    司净投资                                                                  损超过少数股东在
                                                                                       资额                      (%)         (%)            表        益         减少数股东
                                                                                                    的其他项                                                                  该子公司年初所有
                                                                                                                                                                 损益的金额
                                                                                                     目余额                                                                   者权益中所享有份
                                                                                                                                                                                额后的余额
    北京坤联信                                                         商业管理;技术
    和商业管理 控股         北京       商业管理     5,000,000.00 CNY 推广服务;经济      3,000,000.00                      60%         60% 是         1,989,800.00
    有限公司                                                           贸易咨询
    沈阳广盛鑫                                                         商业投资,商业
    源商业投资                                                         管理、商业设施
             全资       沈阳       商业管理    10,000,000.00 CNY                    10,000,000.00                  100%        100% 是
    管理有限公                                                         出租技术开发、
    司                                                                 技术转让等
    南京大厂北                                                         日用百货、针纺
    京华联购物                                                         织品、化妆品等
             全资       南京       商业管理     2,000,000.00 CNY                     2,000,000.00                  100%        100% 是
    中心有限公                                                         销售场地租赁
    司                                                                 等通过设立或投资等方式取得的子公司的其他说明:无
                                                                                        北京华联商厦股份有限公司 2012 年半年度报告全文(2)通过同一控制下企业合并取得的子公司
                                                                                                                                        单位: 元
                                                                                                                                         从母公司所有
                                                                                     实质上                                     少数股 者权益冲减子
                                                                                     构成对                                     东权益 公司少数股东
                                                                         期末实 子公司                 表决权 是否              中用于 分担的本期亏
    子公司 子公司 注册 业务性 注册资                                                              持股比                  少数股
                                                  币种     经营范围      际投资 净投资                 比例    合并             冲减少 损超过少数股
    全称      类型     地         质      本                                                     例(%)                   东权益
                                                                           额        的其他             (%)    报表             数股东 东在该子公司
                                                                                     项目余                                     损益的 年初所有者权
                                                                                       额                                        金额    益中所享有份
                                                                                                                                          额后的余额
    北京万                                                   出租商业用
                                      450,00                             592,00                                       160,81
    贸置业                    商业管                         房、物业管
         控股      北京               0,000.0 CNY                        0,000.0                60%      60% 是       2,200.0
    有限责                    理                             理、仓储服
                                            0                                    0                                         0
    任公司                                                   务等通过同一控制下企业合并取得的子公司的其他说明:(3)通过非同一控制下企业合并取得的子公司
                                                                                                                                        单位: 元
                                                                                                                                        从母公司所有
                                                                                     实质上                                 少数股 者权益冲减子
                                                                                     构成对                                 东权益 公司少数股东
                                                                         期末实 子公司                 表决权 是否 少数 中用于 分担的本期亏
                  子公司 注册 业务 注册资                       经营范                        持股比
    子公司全称                                          币种                际投资 净投资                  比例   合并 股东 冲减少 损超过少数股
                   类型    地       性质     本                   围                           例(%)
                                                                            额       的其他              (%)   报表 权益 数股东 东在该子公司
                                                                                     项目余                                 损益的 年初所有者权
                                                                                       额                                       金额    益中所享有份
                                                                                                                                         额后的余额
    北京华联(大                                                 百货、房
                                    商业 60,000,                          91,515,
    连)综合超市 全资         大连                       CNY     屋租赁                             100%     100% 是
                                    管理    000.00                        300.00
    有限公司                                                     等
                                                             房屋出青海华联综
                                    商业 50,000,             租管理、115,582
    合超市有限        全资    西宁                       CNY                                        100%     100% 是
                                    管理    000.00           商业设       ,700.00公司
                                                             施出租
    北京华联商        全资    北京 商业         327,00 CNY       信息咨       417,36                100%     100% 是
                                                                       北京华联商厦股份有限公司 2012 年半年度报告全文
    业管理有限                  管理 0,000.0          询、出租 7,500.0
    公司                                   0          商业用          0
                                                  房
                                                  经营场
    江苏紫金华                                                   199,25
                            商业 68,880,          地租赁、
    联综合超市    全资   南京                   CNY              0,000.0         100%   100% 是
                            管理   000.00         物业管
    有限公司                                                          0
                                                  理
                                                  商业管
    无锡奥盛通                                                   122,01
                            商业 87,200,          理、经济
    达商业管理    全资   无锡                   CNY              8,500.0         100%   100% 是
                            管理   000.00         信息咨
    有限公司                                                          0
                                                  询
                                                  商业管
    合肥信联顺                                                   143,03
                            商业 63,390,          理、出租
    通商业管理    全资   合肥                   CNY              1,200.0         100%   100% 是
                            管理   000.00         商业设
    有限公司                                                          0
                                                  施
                                                  商业管合肥达兴源
                            商业 30,000,          理、出租 92,041,
    商业管理有    全资   合肥                   CNY                              100%   100% 是
                            管理   000.00         商业设     900.00限公司
                                                  施通过非同一控制下企业合并取得的子公司的其他说明:无2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体□ 适用 √ 不适用特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明:3、合并范围发生变更的说明合并报表范围发生变更说明:不适用□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                             单位: 元
                     名称                                       期末净资产                      本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                  北京华联商厦股份有限公司 2012 年半年度报告全文
                                                                                                      单位: 元
                      名称                               处置日净资产                 年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明:5、报告期内发生的同一控制下企业合并
                                                                                                      单位: 元
                      属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                      业合并的判断依据        制人          并日的收入          的净利润      的经营活动现金流同一控制下企业合并的其他说明:6、报告期内发生的非同一控制下企业合并
                                                                                                      单位: 元
           被合并方                          商誉金额                              商誉计算方法非同一控制下企业合并的其他说明:7、报告期内出售丧失控制权的股权而减少子公司不适用
                   子公司名称                            出售日                        损益确认方法出售丧失控制权的股权而减少的子公司的其他说明:8、报告期内发生的反向购买
                                                                                     合并中确认的商誉或计入当
          借壳方                判断构成反向购买的依据     合并成本的确定方法
                                                                                        期的损益的计算方法反向购买的其他说明:
                                                                 北京华联商厦股份有限公司 2012 年半年度报告全文9、本报告期发生的吸收合并
                                                                                                        单位: 元
                吸收合并的类型                      并入的主要资产                    并入的主要负债
             同一控制下吸收合并                  项目             金额            项目             金额
          非同一控制下吸收合并                   项目             金额            项目             金额吸收合并的其他说明:10、境外经营实体主要报表项目的折算汇率(七)合并财务报表主要项目注释1、货币资金
                                                                                                        单位: 元
                                        期末数                                       期初数
         项目
                             外币金额   折算率      人民币金额        外币金额     折算率       人民币金额
    现金:                             --       --           772,757.22       --           --               485,480.76
    人民币                            --       --           772,757.22       --           --               485,480.76
    银行存款:                        --       --      1,164,734,463.17      --           --       1,346,583,356.61
    人民币                            --       --      1,164,734,463.17      --           --       1,346,583,356.61
    其他货币资金:                    --       --             2,384.54       --           --                 2,384.54
    人民币                            --       --             2,384.54       --           --                 2,384.54
    合计                              --       --      1,165,509,604.93      --           --       1,347,071,221.91如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明:无
                                                                   北京华联商厦股份有限公司 2012 年半年度报告全文2、交易性金融资产(1)交易性金融资产
                                                                                                            单位: 元
                          项目                              期末公允价值                   期初公允价值交易性债券投资交易性权益工具投资指定为以公允价值计量且变动计入当期损益的金融资产衍生金融资产套期工具其他合计(2)变现有限制的交易性金融资产
                                                                                                            单位: 元
                   项目                     限售条件或变现方面的其他重大限制                   期末金额(3)套期工具及相关套期交易的说明无3、应收票据(1)应收票据的分类
                                                                                                            单位: 元
                     种类                                 期末数                            期初数合计(2)期末已质押的应收票据情况
                                                                                                            单位: 元
        出票单位                 出票日期          到期日                    金额                    备注
    合计                               --               --                                               --
                                                    北京华联商厦股份有限公司 2012 年半年度报告全文说明:无(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                                           单位: 元
            出票单位       出票日期       到期日              金额                  备注
    合计                           --           --                                       --说明:无公司已经背书给其他方但尚未到期的票据
                                                                                           单位: 元
            出票单位       出票日期       到期日              金额                  备注
    合计                           --           --                                       --说明:无已贴现或质押的商业承兑票据的说明:无4、应收股利
                                                                                           单位: 元
              项目           期初数      本期增加           本期减少               期末数账龄一年以内的应收股利其中:账龄一年以上的应收股利
    其中:                         --           --                  --                   --
    合     计说明:无
                                                                                  北京华联商厦股份有限公司 2012 年半年度报告全文5、应收利息(1)应收利息
                                                                                                                               单位: 元
           项目                    期初数                     本期增加                  本期减少                      期末数
       合     计(2)逾期利息
                                                                                                                               单位: 元
                   贷款单位                               逾期时间(天)                                    逾期利息金额
                     合计                                            --(3)应收利息的说明无6、应收账款(1)应收账款按种类披露
                                                                                                                               单位: 元
                                                     期末数                                                 期初数
           种类                     账面余额                     坏账准备                   账面余额                    坏账准备
                                 金额         比例(%)         金额         比例(%)      金额         比例(%)         金额       比例(%)单项金额重大并单项计
                               1,657,709.92      4.07% 1,657,709.92           100% 1,657,709.92         9.75%   1,657,709.92            100%提坏账准备的应收账款按组合计提坏账准备的应收账款
    账龄组合                      39,118,014.60     95.93%        839,120.67     2.15% 15,347,545.31       90.25%     841,076.87        5.48%
    组合小计                      39,118,014.60     95.93%        839,120.67     2.15% 15,347,545.31       90.25%     841,076.87        5.48%单项金额虽不重大但单项计提坏账准备的应收账款
    合计                          40,775,724.52     --        2,496,830.59       --      17,005,255.23     --       2,498,786.79       --应收账款种类的说明:无期末单项金额重大并单项计提坏账准备的应收账款
                                                                                北京华联商厦股份有限公司 2012 年半年度报告全文√ 适用 □ 不适用
                                                                                                                                  单位: 元
              应收账款内容                       账面余额                  坏账准备                计提比例               计提理由
    韩国 ERACO 货款                                      1,657,709.92            1,657,709.92                     100% 无法收回
                     合计                            1,657,709.92            1,657,709.92             --组合中,采用账龄分析法计提坏账准备的应收账款:√ 适用 □ 不适用
                                                                                                                                  单位: 元
                                               期末数                                                       期初数
       账龄                        账面余额                                                      账面余额
                                                              坏账准备                                                     坏账准备
                             金额             比例(%)                                    金额               比例(%)1 年以内
    其中:                        --                --                  --                      --                --                 --
    1 年以内                    38,345,968.04       98.03%               728,837.35         14,535,126.77         94.71%             726,756.34
    1 年以内小计                38,345,968.04       98.03%               728,837.35         14,535,126.77         94.71%             726,756.34
    1至2年                        110,473.27         0.28%                   11,047.32          150,845.25         0.98%              15,084.53
    2至3年                        661,573.29         1.69%                   99,236.00          661,573.29         4.31%              99,236.003 年以上3至4年4至5年5 年以上
    合计                        39,118,014.60       --                   839,120.67         15,347,545.31         --                 841,076.87组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况
                                                                                                                                  单位: 元
                                                                                     转回或收回前累计已计
       应收账款内容                转回或收回原因       确定原坏账准备的依据                                          转回或收回金额
                                                                                       提坏账准备金额
              合计                       --                         --                                                      --期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提:
                                                                           北京华联商厦股份有限公司 2012 年半年度报告全文
    应收账款内容                账面余额                   坏账金额              计提比例(%)                   理由
         合计                                                                            --                        --单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明:(3)本报告期实际核销的应收账款情况
                                                                                                                         单位: 元
                                                                                                              是否因关联交易产
    单位名称          应收账款性质              核销时间              核销金额               核销原因
                                                                                                                        生
       合计                 --                      --                                           --                     --应收账款核销说明:(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)应收账款中金额前五名单位情况
                                                                                                                         单位: 元
                                                                                                         占应收账款总额的比例
          单位名称               与本公司关系                金额                      年限
                                                                                                                  (%)
    BHG(北京)百货有限公司      非关联方                          9,187,259.06 1 年以内                                         22.53%
    成都茗桂轩饮食管理有限公司 非关联方                            2,800,356.72 1 年以内                                         6.87%
    北京诚和实信商贸有限公司     非关联方                          2,324,294.99 1 年以内                                          5.7%
    深圳嘉禾影城有限公司         非关联方                          2,165,222.59 1 年以内                                         5.31%
    百盛餐饮(沈阳)有限公司     非关联方                          2,025,000.00 1 年以内                                         4.97%
              合计                    --                      18,502,133.36             --                                   45.38%(6)应收关联方账款情况
                                                                                                                         单位: 元
         单位名称                     与本公司关系                            金额                    占应收账款总额的比例(%)
           合计                             --
                                                                               北京华联商厦股份有限公司 2012 年半年度报告全文(7)终止确认的应收款项情况
                                                                                                                         单位: 元
                  项目                               终止确认金额                           与终止确认相关的利得或损失
                  合计(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                         单位: 元
    项目                                                                                      期末资产:资产小计负债:负债小计7、其他应收款(1)其他应收款按种类披露
                                                                                                                         单位: 元
                                                  期末数                                                 期初数
           种类                  账面余额                     坏账准备                   账面余额                   坏账准备
                              金额         比例(%)         金额         比例(%)      金额         比例(%)         金额         比例(%)单项金额重大并单项计提
                           28,016,273.25    67.22% 27,451,273.25         97.98% 28,016,273.25       23.67%    27,451,273.25     97.98%坏账准备的其他应收款按组合计提坏账准备的其他应收款
    账龄组合                   13,663,932.27    32.78%         767,806.76     5.62% 90,326,101.45       76.33%        803,345.96     0.89%
    组合小计                   13,663,932.27    32.78%         767,806.76     5.62% 90,326,101.45       76.33%        803,345.96     0.89%单项金额虽不重大但单项计提坏账准备的其他应收款
                                                                                  118,342,374.7
    合计                       41,680,205.52     --       28,219,080.01       --                        --        28,254,619.21      --
                                                                                             0其他应收款种类的说明:无期末单项金额重大并单项计提坏账准备的其他应收款:
                                                                   北京华联商厦股份有限公司 2012 年半年度报告全文√ 适用 □ 不适用
                                                                                                               单位: 元
           其他应收款内容             账面余额          坏账金额             计提比例                   理由
    江苏华安实业总公司                     11,699,957.09     11,699,957.09                  100% 预计无法收回
    中国商业对外贸易总公司                  7,866,316.16      7,866,316.16                  100% 预计无法收回
    成都海发(集团)股份有限公司            5,650,000.00      5,085,000.00                   90% 预计损失
    广东台山土产总公司                      2,800,000.00      2,800,000.00                  100% 预计无法收回
                  合计                 28,016,273.25     27,451,273.25            --                     --组合中,采用账龄分析法计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                               单位: 元
                                           期末                                            期初
                                账面余额                                     账面余额
           账龄
                                               比例    坏账准备                          比例       坏账准备
                               金额                                        金额
                                                 (%)                                      (%)1 年以内其中:
    一年以内                       10,774,980.51 78.86%      336,318.27       7,437,149.69    8.23%               371,857.47
    1 年以内小计                   10,774,980.51 78.86%      336,318.27       7,437,149.69    8.23%               371,857.47
    1至2年                           763,206.64    5.59%      76,320.67      80,763,206.64 89.42%                  76,320.67
    2至3年                          1,399,624.12 10.24%      209,943.62       1,399,624.12    1.55%               209,943.62
    3 年以上                         726,121.00    5.31%     145,224.20         726,121.00     0.8%               145,224.203至4年4至5年5 年以上
    合计                           13,663,932.27     --      767,806.76      90,326,101.45     --                 803,345.96组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                               单位: 元
                                                                               北京华联商厦股份有限公司 2012 年半年度报告全文
                                                                                     转回或收回前累计已计
    其他应收款内容            转回或收回原因           确定原坏账准备的依据                                    转回或收回金额
                                                                                       提坏账准备金额
            合计                        --                       --                                                    --期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提:
    应收账款内容                   账面余额                  坏账金额                  计提比例(%)                 理由
          合计                                                                                --                       --单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明:(3)本报告期实际核销的其他应收款情况
                                                                                                                            单位: 元
    单位名称            其他应收款性质            核销时间              核销金额              核销原因         是否因关联交易产生
         合计                 --                        --                                           --                --其他应收款核销说明:(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)金额较大的其他应收款的性质或内容
                                                                                                                            单位: 元
           单位名称                            金额                   款项的性质或内容                占其他应收款总额的比例(%)
                合计                                                            --说明:(6)其他应收款金额前五名单位情况
                                                                                                                            单位: 元
                                                                                                              占其他应收款总额的比
                  单位名称                    与本公司关系              金额                       年限
                                                                                                                      例(%)
    江苏华安实业总公司                           非关联方                  11,699,957.09 3 年以上                                 28.07%
                                                                         北京华联商厦股份有限公司 2012 年半年度报告全文
    中国商业对外贸易总公司                 非关联方                     7,866,316.16 3 年以上                            18.87%
    成都海发(集团)股份有限公司           非关联方                     5,650,000.00 3 年以上                            13.56%
    北京银盈通管理咨询有限公司             非关联方                     4,521,214.16 1 年以内                            10.85%
    合肥市建设领域维护农民工权益办公室 非关联方                          892,500.00 2 年至 3 年                           2.14%
                     合计                      --                  30,629,987.41            --                       73.49%(7)其他应收关联方账款情况
                                                                                                                  单位: 元
           单位名称               与本公司关系                            金额                   占其他应收款总额的比例(%)
              合计                        --(8)终止确认的其他应收款项情况
                                                                                                                  单位: 元
                 项目                               终止确认金额                     与终止确认相关的利得或损失
                 合计(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                  单位: 元
    项目                                                                               期末资产:资产小计负债:负债小计8、预付款项(1)预付款项按账龄列示
                                                                                                                  单位: 元
                                      期末数                                                     期初数
       账龄
                               金额                      比例(%)                      金额                    比例(%)
                                                                    北京华联商厦股份有限公司 2012 年半年度报告全文
    1 年以内                             197,334,876.49      76.39%                            192,185,089.46         75.91%
    1至2年                                61,000,000.00      23.61%                             61,000,000.00         24.09%2至3年3 年以上
    合计                                 258,334,876.49      --                                253,185,089.46         --预付款项账龄的说明:期末预付款项主要是根据工程合同、设备采购合同、房屋租赁合同支付的工程预付款、设备预付款及房屋定金,账龄1年以上的预付款项主要是预付租金及租房定金。(2)预付款项金额前五名单位情况
                                                                                                                 单位: 元
                单位名称               与本公司关系              金额              时间              未结算原因
    深圳市中鑫建筑装饰工程集团有限公司   非关联方                 114,000,000.00                   工程筹建中
    北京华汇房地产开发中心               非关联方                  60,000,000.00                   租赁定金
    北京顺桥房地产开发有限公司           非关联方                  28,054,201.13                   租赁定金
    成都川宏实业有限公司                 非关联方                  21,228,100.10                   预付房租
    北京京鹏投资管理有限公司             非关联方                  11,000,000.00                   设备未到货
    合计                                           --             234,282,301.23        --                      --预付款项主要单位的说明:无(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(4)预付款项的说明无9、存货(1)存货分类
                                                                                                                 单位: 元
                                      期末数                                               期初数
         项目
                       账面余额      跌价准备         账面价值          账面余额          跌价准备          账面价值原材料在产品
                                                                       北京华联商厦股份有限公司 2012 年半年度报告全文库存商品周转材料消耗性生物资产合计(2)存货跌价准备
                                                                                                                 单位: 元
                                                                              本期减少
        存货种类           期初账面余额      本期计提额                                                  期末账面余额
                                                                      转回               转销原材料在产品库存商品周转材料消耗性生物资产
    合     计(3)存货跌价准备情况
                                                            本期转回存货跌价准备的原            本期转回金额占该项存货期
             项目                计提存货跌价准备的依据
                                                                             因                       末余额的比例原材料库存商品在产品周转材料消耗性生物资产存货的说明:无10、其他流动资产
                                                                                                                 单位: 元
                    项目                                  期末数                                    期初数
    委托贷款                                                           150,000,000.00
                                                                      北京华联商厦股份有限公司 2012 年半年度报告全文
                    合计                                          150,000,000.00其他流动资产说明:经公司五届十一次董事会审议通过,公司将自有资金15,000万元人民币委托招商银行北京建国路支行贷款给北京华联鹏瑞商业投资管理有限公司,委托贷款期限一年,贷款年利率15.0224%。11、可供出售金融资产(1)可供出售金融资产情况
                                                                                                                单位: 元
                           项目                                  期末公允价值                   期初公允价值可供出售债券
    可供出售权益工具                                                         20,158,320.00                      19,732,440.00其他
    合计                                                                     20,158,320.00                      19,732,440.00本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。可供出售金融资产的说明无(2)可供出售金融资产中的长期债权投资
                                                                                                                单位: 元
                                         初始投资成                                            累计应收或
    债券项目      债券种类           面值                  到期日       期初余额      本期利息                   期末余额
                                             本                                                 已收利息
    合计                --             --                     --可供出售金融资产的长期债权投资的说明:无12、持有至到期投资(1)持有至到期投资情况
                                                                                                                单位: 元
                    项目                              期末账面余额                            期初账面余额
               合        计持有至到期投资的说明:无
                                                                       北京华联商厦股份有限公司 2012 年半年度报告全文(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                                     单位: 元
    项目                                               金额                          占该项投资出售前金额的比例(%)
                  合计                                                                            --本报告期内出售但尚未到期的持有至到期投资情况说明:无13、长期应收款
                                                                                                                     单位: 元
                  种类                                期末数                                       期初数融资租赁
    其中:未实现融资收益分期收款销售商品分期收款提供劳务其他合计14、对合营企业投资和联营企业投资
                                                                                                                     单位: 元
                                                                       本企业
    被投资                                                         本企业 在被投                       期末净 本期营
           企业类            法人代 业务性 注册资                                期末资 期末负                         本期净
    单位名              注册地                             币种    持股比 资单位                       资产总 业收入
             型                表     质      本                                 产总额 债总额                         利润
    称                                                        例(%)   表决权                          额     总额
                                                                       比例(%)一、合营企业二、联营企业华联财
    务有限 有限责                              1,000,00                              5,918,36 4,610,25 1,308,10 89,583,7 48,693,7
                    北京     郭丽荣 金融              CNY        33%      33%
    责任公 任                                  0,000.00                              7,305.82 9,821.09 7,484.73    33.05     49.79司合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明:无15、长期股权投资
                                                                                                                                            北京华联商厦股份有限公司 2012 年半年度报告全文(1)长期股权投资明细情况
                                                                                                                                                                                     单位: 元
                                                                                                                                  在被投资单位
                                                                                                                在被投资单位
                                                                                              在被投资单位                        持股比例与表                    本期计提减值
    被投资单位      核算方法   初始投资成本     期初余额         增减变动         期末余额                         表决权比例                         减值准备                      本期现金红利
                                                                                              持股比例(%)                         决权比例不一                        准备
                                                                                                                    (%)
                                                                                                                                    致的说明华联财务有限
               权益法       333,255,148.54 415,606,532.54 16,068,937.43 431,675,469.97                   33%               33%责任公司上海中商亿商
    通网上销售服 权益法           3,735,000.00   1,864,532.94                      1,864,532.94              45%               45%                     1,864,532.94务有限公司北京华联鹏瑞
                                                            -218,898,447.0
    商业投资管理 权益法         220,000,000.00 218,898,447.09                                           19.64%            19.64%
                                                                         9有限公司绵阳科技城产
               成本法       100,000,000.00 100,000,000.00                    100,000,000.00             1.11%             1.11%                                                   2,499,643.36业投资基金广东揭阳市物
    资供销集团公 成本法           4,000,000.00   4,000,000.00                      4,000,000.00             6.6%              6.6%                     4,000,000.00司北京华联鹏瑞
    商业投资管理 成本法         220,000,000.00                  218,228,169.29 218,228,169.29           19.64%            19.64%有限公司
    合计                --      660,990,148.54 740,369,512.57 15,398,659.63 755,768,172.20             --                --                --          5,864,532.94                   2,499,643.36
                                                            北京华联商厦股份有限公司 2012 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                    单位: 元向投资企业转移资金能力受到限制的长
                                          受限制的原因                      当期累计未确认的投资损失金额
          期股权投资项目长期股权投资的说明:因董事成员变动,对华联鹏瑞由权益法改为成本法核算。16、投资性房地产(1)按成本计量的投资性房地产√ 适用 □ 不适用
                                                                                                    单位: 元
                    项目               期初账面余额         本期增加          本期减少       期末账面余额
    一、账面原值合计                        1,895,919,700.96                                      1,895,919,700.96
    1.房屋、建筑物                          1,895,919,700.96                                      1,895,919,700.962.土地使用权
    二、累计折旧和累计摊销合计                176,804,696.62    26,948,335.53                      203,753,032.15
    1.房屋、建筑物                            176,804,696.62    26,948,335.53                      203,753,032.152.土地使用权
    三、投资性房地产账面净值合计             1,719,115,004.34                                     1,692,166,668.81
    1.房屋、建筑物                           1,719,115,004.34                                     1,692,166,668.812.土地使用权四、投资性房地产减值准备累计金额合计1.房屋、建筑物2.土地使用权
    五、投资性房地产账面价值合计             1,719,115,004.34                                     1,692,166,668.81
    1.房屋、建筑物                           1,719,115,004.34                                     1,692,166,668.812.土地使用权
                                                                                                    单位: 元
                                                                                  本期
    本期折旧和摊销额                                                                               26,948,335.53
    投资性房地产本期减值准备计提额                                                                           0.00
                                                                   北京华联商厦股份有限公司 2012 年半年度报告全文(2)按公允价值计量的投资性房地产□ 适用 √ 不适用说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间:17、固定资产(1)固定资产情况
                                                                                                        单位: 元
           项目            期初账面余额                 本期增加                  本期减少       期末账面余额
    一、账面原值合计:          190,163,371.39                          866,908.00                     191,030,279.39其中:房屋及建筑物
    机器设备                  165,657,168.73                          535,302.00                     166,192,470.73
    运输工具                    2,404,412.04                                                           2,404,412.04
    其他设备                     22,101,790.60                          331,606.00                      22,433,396.62
             --            期初账面余额      本期新增          本期计提           本期减少       本期期末余额
    二、累计折旧合计:           58,460,249.68                         8,213,607.02                     66,673,856.70其中:房屋及建筑物
    机器设备                   43,507,666.55                         6,813,532.99                     50,321,199.54
    运输工具                    1,455,883.10                          158,449.54                       1,614,332.64
    其他设备                     13,496,700.03                         1,241,624.49                     14,738,324.52
             --            期初账面余额                               --                         本期期末余额
    三、固定资产账面净值合计    131,703,121.71                            --                           124,356,422.69
    其中:房屋及建筑物                                                    --
    机器设备                  122,149,502.18                            --                           115,871,271.19
    运输工具                     948,528.94                             --                              790,079.40
    其他设备                      8,605,090.59                            --                             7,695,072.10
    四、减值准备合计                                                      --
    其中:房屋及建筑物                                                    --
    机器设备                                                            --
    运输工具                                                            --
    其他设备                                                              --
    五、固定资产账面价值合计    131,703,121.71                            --                           124,356,422.69
    其中:房屋及建筑物                                                    --
                                                                    北京华联商厦股份有限公司 2012 年半年度报告全文
    机器设备                   122,149,502.18                           --                            115,871,271.19
    运输工具                      948,528.94                            --                               790,079.40
    其他设备                       8,605,090.59                           --                              7,695,072.10本期折旧额 8,213,607.02 元;本期由在建工程转入固定资产原价为 0.00 元。(2)暂时闲置的固定资产情况
                                                                                                         单位: 元
        项目             账面原值             累计折旧          减值准备         账面净值             备注房屋及建筑物机器设备运输工具(3)通过融资租赁租入的固定资产□ 适用 √ 不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用(5)期末持有待售的固定资产情况
                                                                                                         单位: 元
           项目                 账面价值                 公允价值          预计处置费用         预计处置时间(6)未办妥产权证书的固定资产情况
                  项目                           未办妥产权证书原因                 预计办结产权证书时间固定资产说明:18、在建工程(1)
                                                                                                         单位: 元
                                                            北京华联商厦股份有限公司 2012 年半年度报告全文
                                      期末数                                      期初数
          项目
                       账面余额       减值准备     账面价值       账面余额       减值准备    账面价值
    大屯项目装修工程      11,278,968.99               11,278,968.99 11,278,968.99                11,278,968.99
    天时名苑装修工程      46,362,754.59               46,362,754.59 45,948,119.59                45,948,119.59
    广盛鑫源装修工程       3,311,058.10                3,311,058.10   2,584,207.90                2,584,207.90
    合肥达兴源建安工程   330,136,507.80              330,136,507.80 323,517,037.17              323,517,037.17
    青海华联装修工程      10,445,605.00               10,445,605.00 10,445,605.00                10,445,605.00
    肖家河装修工程         1,341,486.00                1,341,486.00    419,948.00                  419,948.00
    顺义项目装修工程       1,324,703.00                1,324,703.00
    门店零星改造工程        547,355.55                  547,355.55
    合计                                             404,748,439.03                             394,193,886.65
                                                                                                                               北京华联商厦股份有限公司 2012 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                                                         单位: 元
                                                                                                                           其中:本期利
                                                            转入固定资              工程投入占                利息资本化                  本期利息资
    项目名称     预算数          期初数        本期增加                    其他减少                  工程进度                息资本化金                    资金来源       期末数
                                                                产                  预算比例(%)               累计金额                    本化率(%)
                                                                                                                               额
    大屯项目装   128,000,000.0
                             11,278,968.99                                                   10% 筹备阶段                                              自筹资金       11,278,968.99
    修工程                  0
    天时名苑项                                                                                                                                             募集资金、自
             50,820,000.00 45,948,119.59      414,635.00                                     95% 完工                                                                 46,362,754.59
    目装修工程                                                                                                                                             筹资金
    合肥达兴源   380,000,000.0 323,517,037.1                                                                                                               募集资金、自 330,136,507.8
                                             6,619,470.63                                    90% 装修阶段
    建安工程                0               7                                                                                                              筹资金                    0
    青海华联装                                                                                                                                             募集资金、自
             30,670,000.00 10,445,605.00                                                     34% 设计阶段                                                             10,445,605.00
    修工程                                                                                                                                                 筹资金
             589,491,000.0 391,189,730.7                                                                                                                              398,223,836.3
    合计                                         7,034,105.63                               --              --                                    --            --
                        0               5                                                                                                                                        8在建工程项目变动情况的说明:
                                                                     北京华联商厦股份有限公司 2012 年半年度报告全文(3)在建工程减值准备
                                                                                                                单位: 元
       项目            期初数              本期增加              本期减少            期末数                计提原因
    合计                                                                                                          --(4)重大在建工程的工程进度情况
                项目                                  工程进度                                 备注
    大屯项目装修工程                    筹备阶段
    天时名苑项目装修工程                完工
    合肥达兴源建安工程                  装修阶段
    青海华联装修工程                    设计阶段(5)在建工程的说明期末在建工程未出现减值情形,不需计提减值准备。19、工程物资
                                                                                                                单位: 元
               项目                        期初数           本期增加              本期减少                 期末数合计工程物资的说明:无20、固定资产清理
                                                                                                                单位: 元
               项目                   期初账面价值                 期末账面价值               转入清理的原因
    合计                                                                                                  --说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况:无
                                                                北京华联商厦股份有限公司 2012 年半年度报告全文21、生产性生物资产(1)以成本计量□ 适用 √ 不适用(2)以公允价值计量□ 适用 √ 不适用22、油气资产
                                                                                                     单位: 元
                   项目                   期初账面余额    本期增加        本期减少         期末账面余额一、账面原值合计1.探明矿区权益2.未探明矿区权益3.井及相关设施二、累计折耗合计1.探明矿区权益2.井及相关设施三、油气资产减值准备累计金额合计1.探明矿区权益2.未探明矿区权益3.井及相关设施四、油气资产账面价值合计1.探明矿区权益2.未探明矿区权益3.井及相关设施油气资产的说明:无23、无形资产(1)无形资产情况
                                                                                                     单位: 元
         项目              期初账面余额            本期增加            本期减少             期末账面余额
    一、账面原值合计             496,094,582.79                                                     496,094,582.79
                                                                          北京华联商厦股份有限公司 2012 年半年度报告全文
    土地使用权                     493,510,582.79                                                             493,510,582.79
    MI 信息系统                       2,584,000.00                                                              2,584,000.00
    二、累计摊销合计                19,659,998.06              6,193,666.15                                    25,853,664.21
    土地使用权                      18,945,397.98              6,033,266.11                                    24,978,664.09
    MI 信息系统                        714,600.08                160,400.04                                      875,000.12三、无形资产账面净值合
                               476,434,584.73                                            6,193,666.15     470,240,918.58计
    土地使用权                     474,565,184.81                                            6,033,266.11     468,531,918.70
    MI 信息系统                       1,869,399.92                                            160,400.04        1,708,999.88四、减值准备合计土地使用权MI 信息系统
    无形资产账面价值合计           476,434,584.73                                            6,193,666.15     470,240,918.58
    土地使用权                     474,565,184.81                                            6,033,266.11     468,531,918.70
    MI 信息系统                       1,869,399.92                                            160,400.04        1,708,999.88本期摊销额 6,193,666.15 元。(2)公司开发项目支出
                                                                                                               单位: 元
                                                                              本期减少
       项目              期初数               本期增加                                                     期末数
                                                                计入当期损益           确认为无形资产合计本期开发支出占本期研究开发项目支出总额的比例。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法:无(3)未办妥产权证书的无形资产情况无24、商誉
                                                                                                               单位: 元被投资单位名称或形成商誉的
                                   期初余额              本期增加           本期减少           期末余额   期末减值准备事项
                                                                     北京华联商厦股份有限公司 2012 年半年度报告全文
    非同一控制下的企业合并              5,502,382.88                                         5,502,382.88
    非同一控制下的企业合并            207,606,998.91                                       207,606,998.91
    合计                              213,109,381.79                                       207,606,998.91说明商誉的减值测试方法和减值准备计提方法:商誉减值测试方法、减值准备计提方法见八、12、(4)。25、长期待摊费用
                                                                                                             单位: 元
         项目            期初额         本期增加额      本期摊销额      其他减少额       期末额         其他减少的原因
    上地分公司装修          37,090,803.69      569,900.00    1,160,592.50                   36,500,111.19
    沈阳分公司装修          31,760,280.63                      977,788.38                  30,782,492.25
    通州分公司装修          52,710,085.99      237,502.00    1,779,681.17                  51,167,906.82
    兰州分公司装修          56,304,824.74      348,297.04    1,939,644.12                  54,713,477.66
    回龙观分公司装修        21,451,163.23       82,954.25      935,928.42                  20,598,189.06
    丰台分公司装修          44,227,583.61       40,600.00    1,593,579.58                  42,674,604.03
    信联顺通铺面装修          666,121.29                       340,161.88                     325,959.41
    天通苑分公司装修        39,898,841.92                      623,708.96                  39,275,132.96
    海淀分公司装修          15,195,395.73                      407,827.66                  14,787,568.07
    成都二分装修           135,448,393.49      294,343.11    4,361,986.19                 131,380,750.41
    青海分公司装修          44,922,395.21      667,366.57    1,404,352.54                  44,185,409.24
    南京大厂装修            53,419,025.93    1,574,557.25    2,258,786.54                  52,734,796.64
    沈阳广盛鑫源装修         6,802,657.85      578,375.53      245,314.01                   7,135,719.37
    万贸置业装修            35,910,588.84                    2,281,700.52                  33,628,888.32
    保险费                    491,805.00                        54,645.00                     437,160.00
    合计                   576,299,967.15    4,393,895.75   20,365,697.47                 560,328,165.43          --长期待摊费用的说明:无26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示√ 适用 □ 不适用已确认的递延所得税资产和递延所得税负债
                                                                                                             单位: 元
                       项目                                    期末数                             期初数
                                                                北京华联商厦股份有限公司 2012 年半年度报告全文递延所得税资产:
    资产减值准备                                                           1,867,865.13                         1,877,238.98开办费
    可抵扣亏损                                                             4,190,276.20                         4,190,276.20
    小     计                                                              6,058,141.33                         6,067,515.18递延所得税负债:交易性金融工具、衍生金融工具的估值
    计入资本公积的可供出售金融资产公允价值变动                             4,438,701.93                         4,332,231.93
    购买子公司可辨认净资产公允价值与账面价值差额                       69,433,713.51                           70,504,349.23
    小计                                                               73,872,415.44                           74,836,581.16未确认递延所得税资产明细
                                                                                                               单位: 元
                   项目                                期末数                                 期初数
    可抵扣暂时性差异                                                29,108,983.17                              29,108,983.17
    可抵扣亏损                                                      44,613,054.12                              44,613,054.12
    合计                                                            73,722,037.29                              73,722,037.29未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                               单位: 元
            年份                 期末数                期初数                                备注
    2015 年                              43,613,638.72        43,613,638.72
    2016 年                                   999,415.40        999,415.40
    合计                                 44,613,054.12        44,613,054.12                       --应纳税差异和可抵扣差异项目明细
                                                                                                               单位: 元
                                                                            暂时性差异金额
                          项目
                                                                期末                               期初应纳税差异项目
    计入资本公积的可供出售金融资产公允价值变动                             1,656,599.20                        5,513,262.19
    长期股权投资转为可供出售金融资产前权益法核算部分                   11,815,665.58                          11,815,665.58
    购买子公司可辨认净资产公允价值与账面价值差异                      282,017,396.98                      282,017,396.98
    小计                                                              295,489,661.76                      299,346,324.75可抵扣差异项目
    资产减值准备                                                           7,471,460.51                        7,508,955.77
                                                                  北京华联商厦股份有限公司 2012 年半年度报告全文
    可抵扣亏损                                                           16,761,104.81                     16,761,104.81
    小计                                                                 24,232,565.32                     24,270,060.58(2)递延所得税资产和递延所得税负债以抵销后的净额列示□ 适用 √ 不适用递延所得税资产和递延所得税负债的说明:注1:公司本部期末应收账款坏账准备1,657,709.92元和其他应收款坏账准备27,451,273.25元,由于相关款项形成时间较长,无法申报财产损失而未确认递延所得税资产。注2:南京大厂、沈阳广盛鑫源、坤联信合、万贸置业等四家子公司未弥补亏损合计44,613,054.12元。由于未来能否获得足够的应纳税所得额具有不确定性,因此对该可抵扣亏损未确认递延所得税资产。27、资产减值准备明细
                                                                                                            单位: 元
                                                                             本期减少
              项目                期初账面余额      本期增加                                          期末账面余额
                                                                      转回              转销
    一、坏账准备                        30,753,406.00                       37,495.40                      30,715,910.60二、存货跌价准备三、可供出售金融资产减值准备四、持有至到期投资减值准备
    五、长期股权投资减值准备             5,864,532.94                                                       5,864,532.94六、投资性房地产减值准备七、固定资产减值准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备
       其中:成熟生产性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
    合计                                36,617,938.94          0.00         37,495.40              0.00    36,580,443.54资产减值明细情况的说明:无
                                                                北京华联商厦股份有限公司 2012 年半年度报告全文28、其他非流动资产
                                                                                                        单位: 元
                   项目                              期末数                              期初数合计其他非流动资产的说明无29、短期借款(1)短期借款分类
                                                                                                        单位: 元
                   项目                              期末数                              期初数质押借款抵押借款
    保证借款                                                      550,000,000.00                      250,000,000.00信用借款
    合计                                                          550,000,000.00                      250,000,000.00短期借款分类的说明:华联集团为本公司期末5.5亿元短期借款提供保证担保。(2)已到期未偿还的短期借款情况
                                                                                                        单位: 元
       贷款单位        贷款金额    贷款利率      贷款资金用途         未按期偿还原因         预计还款期
    合计                                  --              --                       --                  --资产负债表日后已偿还金额。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日:无30、交易性金融负债
                                                                                                        单位: 元
                   项目                           期末公允价值                         期初公允价值发行的交易性债券
                                                        北京华联商厦股份有限公司 2012 年半年度报告全文指定为以公允价值计量且其变动计入当期损益的金融负债衍生金融负债其他金融负债合计交易性金融负债的说明:无31、应付票据
                                                                                              单位: 元
                    种类                     期末数                             期初数商业承兑汇票银行承兑汇票合计下一会计期间将到期的金额元。应付票据的说明:无32、应付账款(1)
                                                                                              单位: 元
                    项目                     期末数                             期初数
    1 年以内                                               81,952,848.04                     151,336,126.39
    1至2年                                                 32,136,354.21                      57,247,401.87
    2至3年                                                 11,077,134.07                      12,076,252.86
    3 年以上                                               52,291,727.84                      59,251,389.09
    合计                                                  177,458,064.16                     279,911,170.21(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额应付账款情况的说明账龄超过1年的大额应付账款主要是尚未支付的工程款、土地款,其中3年以上应付账款主要是万贸置业欠付的土地款。
                                                                  北京华联商厦股份有限公司 2012 年半年度报告全文33、预收账款(1)
                                                                                                               单位: 元
                     项目                                期末数                                   期初数
    1 年以内                                                          18,543,685.17                            26,122,851.76
    1至2年                                                               30,246.12                                71,019.05
    合计                                                              18,573,931.29                            26,193,870.81(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额预收账款情况的说明无34、应付职工薪酬
                                                                                                               单位: 元
            项目                期初账面余额           本期增加               本期减少               期末账面余额
    一、工资、奖金、津贴和补贴             4,909,644.89      26,325,772.68            30,734,048.08               501,369.49
    二、职工福利费                                              803,872.36              788,512.36                 15,360.00
    三、社会保险费                            45,212.36       3,182,977.56             3,182,458.79                45,731.13
    其中:①医疗保险费                        13,466.14       1,027,895.17              996,488.20                 44,873.11
    ②基本养老保险费                          34,650.44       1,897,777.06             1,888,693.60                43,733.90
    ③失业保险费                                473.08          131,780.61              131,220.24                  1,033.45
    ④工伤保险费                              -4,346.48          44,597.91               44,957.37                  -4,705.94
    ⑤生育保险费                                969.18           80,926.81              121,099.38                -39,203.39
    四、住房公积金                           -13,279.79       1,093,543.75             1,095,740.75               -15,476.79五、辞退福利
    六、其他                               3,187,893.69         600,326.24              748,415.13              3,039,804.80
    工会经费和职工教育经费                 3,187,893.69         600,326.24              748,415.13              3,039,804.80
    合计                                   8,129,471.15      32,006,492.59            36,549,175.11             3,586,788.63应付职工薪酬中属于拖欠性质的金额 0.00。工会经费和职工教育经费金额 3,187,893.69,非货币性福利金额 0.00,因解除劳动关系给予补偿 0.00。应付职工薪酬预计发放时间、金额等安排:
                                                              北京华联商厦股份有限公司 2012 年半年度报告全文35、应交税费
                                                                                                     单位: 元
                        项目                              期末数                         期初数
    增值税                                                               -419,666.07                    -349,509.25消费税
    营业税                                                              3,118,444.70                   7,118,511.00
    企业所得税                                                         31,319,950.95                 44,458,130.97个人所得税
    城市维护建设税                                                       332,782.84                     698,953.91
    房产税                                                              2,615,513.09                   2,105,261.10
    教育费附加                                                           215,176.45                     391,803.87
    其他                                                                 114,607.11                     494,241.14
    合计                                                               37,296,809.07                 54,917,392.74应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程:无36、应付利息
                                                                                                     单位: 元
                        项目                              期末数                         期初数
    分期付息到期还本的长期借款利息                                      1,381,841.24                   1,674,697.69企业债券利息
    短期借款应付利息                                                    1,000,833.34                     501,111.11
    短期融资券应付利息                                                 18,987,595.65                  11,323,333.35
    合计                                                               21,370,270.23                 13,499,142.15应付利息说明:无37、应付股利
                                                                                                     单位: 元
             单位名称                  期末数                 期初数               超过一年未支付原因
    北京华联集团投资控股有限公司             24,684,184.84
    北京中商华通科贸有限公司                  6,948,835.67
    北京世纪国光科贸有限公司                  1,835,115.66
    其他股东                                 29,063,034.70
                                                               北京华联商厦股份有限公司 2012 年半年度报告全文
    合计                                  62,531,170.87                                         --应付股利的说明:公司 2011 年度分红派息方案已经 2011 年年度股东大会审议通过,公司向全体股东按每 10 股派送现金人民币 0.70 元(含税);同时,以资本公积金向全体股东每 10 股转增 2 股。本次分配的股权登记日为 2012年 7 月 10 日。38、其他应付款(1)
                                                                                                       单位: 元
                      项目                            期末数                             期初数
    1 年以内                                                        86,227,181.89                     113,000,308.98
    1至2年                                                          54,935,624.13                      40,258,307.67
    2至3年                                                          20,165,981.12                      21,218,080.06
    3 年以上                                                           881,072.18                        881,072.18
    合计                                                           162,209,859.32                     175,357,768.89(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用(3)账龄超过一年的大额其他应付款情况的说明(4)金额较大的其他应付款说明内容无39、预计负债
                                                                                                       单位: 元
           项目              期初数           本期增加                 本期减少                  期末数
       对外提供担保
         未决诉讼
       产品质量保证
         重组义务
         辞退福利
    待执行的亏损合同
                                                                             北京华联商厦股份有限公司 2012 年半年度报告全文
           其他
           合计预计负债说明:无40、一年内到期的非流动负债(1)
                                                                                                                          单位: 元
                    项目                                     期末数                                    期初数
    1 年内到期的长期借款                                                286,500,000.00                                 136,200,000.001 年内到期的应付债券1 年内到期的长期应付款
    合计                                                                286,500,000.00                                 136,200,000.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                                          单位: 元
                    项目                                     期末数                                    期初数质押借款
    抵押借款                                                              36,500,000.00                                136,200,000.00
    保证借款                                                            250,000,000.00信用借款
    合计                                                                286,500,000.00                                 136,200,000.00一年内到期的长期借款中属于逾期借款获得展期的金额元。金额前五名的一年内到期的长期借款
                                                                                                                          单位: 元
                                                                      利率              期末数                     期初数
        贷款单位           借款起始日       借款终止日       币种
                                                                      (%) 外币金额        本币金额       外币金额     本币金额
    交通银行北京海淀支行 2010 年02 月05 日2013 年 02 月 05 日 CNY          6.98%              150,000,000.00
    交通银行北京海淀支行 2010 年02 月03 日2010 年 02 月 03 日 CNY          6.98%              100,000,000.00
    交通银行北京海淀支行 2010 年12 月17 日2012 年 12 月 16 日 CNY          7.12%               30,000,000.00               30,000,000.00
    交通银行北京海淀支行 2011 年 11 月 01 日2013 年 05 月 01 日 CNY        8.11%                6,500,000.00                6,200,000.00
    华夏银行东外支行       2009 年 06 月 11 日2012 年 06 月 11 日 CNY      6.65%                                          100,000,000.00
    合计                           --                --            --       --         --     286,500,000.00      --      136,200,000.00
                                                                        北京华联商厦股份有限公司 2012 年半年度报告全文一年内到期的长期借款中的逾期借款:无
                                                                                                                 单位: 元
    贷款单位          借款金额       逾期时间       年利率(%)           借款资金用途   逾期未偿还原因       预期还款期
    合     计                                 --                --                 --              --                --资产负债表日后已偿还的金额元。一年内到期的长期借款说明:无(3)一年内到期的应付债券
                                                                                                                 单位: 元
                                                             期初应付利 本期应计利 本期已付利 期末应付利
    债券名称       面值       发行日期   债券期限   发行金额                                                       期末余额
                                                                 息            息         息          息一年内到期的应付债券说明:无(4)一年内到期的长期应付款
                                                                                                                 单位: 元
    借款单位            期限         初始金额       利率(%)             应计利息        期末余额           借款条件一年内到期的长期应付款的说明:无41、其他流动负债
                                                                                                                 单位: 元
                    项目                               期末账面余额                            期初账面余额
    短期融资券                                                            900,000,000.00                       1,200,000,000.00
    合计                                                                  900,000,000.00                       1,200,000,000.00其他流动负债说明:无42、长期借款(1)长期借款分类
                                                                                                                 单位: 元
                                                                                北京华联商厦股份有限公司 2012 年半年度报告全文
                     项目                                     期末数                                         期初数
    质押借款                                                                   566,900,000.00                             570,000,000.00抵押借款
    保证借款                                                                   250,000,000.00                             250,000,000.00信用借款
    减:一年内到期的长期借款                                               -286,500,000.00                                -136,200,000.00
    合计                                                                       530,400,000.00                             683,800,000.00长期借款分类的说明:(2)金额前五名的长期借款
                                                                                                                            单位: 元
                                                                       利率                期末数                     期初数
       贷款单位              借款起始日        借款终止日     币种
                                                                      (%) 外币金额          本币金额       外币金额     本币金额
    交通银行北京海淀支行 2010 年 12 月 17 日 2021 年 06 月 17 日 CNY       7.12%                340,000,000.00              340,000,000.00
    招行建国路支行          2012 年 06 月 29 日 2015 年 06 月 24 日 CNY    7.04%                100,000,000.00
    交通银行北京海淀支行 2011 年 11 月 01 日 2021 年 08 月 12 日 CNY       8.11%                 90,400,000.00               93,800,000.00
    交通银行北京海淀支行 2010 年 02 月 05 日 2013 年 02 月 05 日 CNY       6.98%                                            150,000,000.00
    交通银行北京海淀支行 2010 年 02 月 03 日 2013 年 02 月 03 日 CNY       6.98%                                            100,000,000.00
    合计                             --                --           --         --         --    530,400,000.00      --      683,800,000.00长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等:无43、应付债券
                                                                                                                            单位: 元
                                                               期初应付利 本期应计利 本期已付利 期末应付利
    债券名称        面值       发行日期   债券期限    发行金额                                                                期末余额
                                                                      息              息            息          息应付债券说明,包括可转换公司债券的转股条件、转股时间:无44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                            单位: 元
                                                                            北京华联商厦股份有限公司 2012 年半年度报告全文
       单位               期限         初始金额         利率(%)                应计利息        期末余额        借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                                        单位: 元
                                                            期末数                                      期初数
                单位
                                              外币                      人民币                 外币              人民币合计由独立第三方为公司融资租赁提供担保的金额 元。长期应付款的说明:无45、专项应付款
                                                                                                                        单位: 元
              项目                  期初数           本期增加           本期减少            期末数            备注说明
              合计                                                                                               --专项应付款说明:无46、其他非流动负债
                                                                                                                        单位: 元
                       项目                                   期末账面余额                            期初账面余额合计其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额:无47、股本
                                                                                                                        单位: 元
                                                            本期变动增减(+、-)
                     期初数                                                                                           期末数
                                   发行新股          送股            公积金转股        其他            小计
    股份总数             893,302,441                                                                                      893,302,441股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3
                                                                   北京华联商厦股份有限公司 2012 年半年度报告全文年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况:无48、库存股库存股情况说明无49、专项储备专项储备情况说明无50、资本公积
                                                                                                          单位: 元
    项目                      期初数                      本期增加                本期减少           期末数
    资本溢价(股本溢价)               1,698,439,978.79                                                 1,698,439,978.79
    其他资本公积                        102,487,974.01               319,410.00                          102,807,384.01
    合计                               1,800,927,952.80              319,410.00               0.00      1,801,247,362.80资本公积说明:其他资本公积本期增加319,410.00元,系本期可供出售金融资产公允价值变动增加。51、盈余公积
                                                                                                          单位: 元
           项目           期初数                      本期增加                本期减少           期末数
    法定盈余公积                         53,605,243.97                                                    53,605,243.97任意盈余公积储备基金企业发展基金其他
    合计                                 53,605,243.97                     0.00               0.00        53,605,243.97盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议:无
                                                                     北京华联商厦股份有限公司 2012 年半年度报告全文52、一般风险准备一般风险准备情况说明:无53、未分配利润
                                                                                                                单位: 元
                   项目                                           金额                             提取或分配比例
    调整前上年末未分配利润                                                            166,223,831.91           --
    调整年初未分配利润合计数(调增+,调减-)                                                                   --
    调整后年初未分配利润                                                              131,898,234.26           --
    加:本期归属于母公司所有者的净利润                                                 28,205,573.22           --减:提取法定盈余公积提取任意盈余公积提取一般风险准备
    应付普通股股利                                                                     62,531,170.87转作股本的普通股股利
    期末未分配利润                                                                    131,898,234.26           --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数:无54、营业收入及营业成本(1)营业收入、营业成本
                                                                                                                单位: 元
                   项目                              本期发生额                               上期发生额
    主营业务收入                                                  338,025,985.93                           212,193,936.98
    其他业务收入                                                      50,161,342.68                            30,261,310.56
                                                               北京华联商厦股份有限公司 2012 年半年度报告全文
    营业成本                                                176,295,971.10                            107,423,400.22(2)主营业务(分行业)√ 适用 □ 不适用
                                                                                                       单位: 元
                                       本期发生额                                    上期发生额
           行业名称
                            营业收入                营业成本              营业收入                营业成本
    租赁及管理服务               338,025,985.93          176,295,971.10        212,193,936.98         107,423,400.22
    合计                         338,025,985.93          176,295,971.10        212,193,936.98         107,423,400.22(3)主营业务(分产品)□ 适用 √ 不适用(4)主营业务(分地区)√ 适用 □ 不适用
                                                                                                       单位: 元
                                       本期发生额                                    上期发生额
           地区名称
                            营业收入                营业成本              营业收入                营业成本
    华北地区                     212,130,376.73           87,062,099.14        139,133,794.11          60,400,325.20
    东北地区                      27,513,397.43           18,133,328.90         13,906,984.14           7,114,433.29
    西北地区                      30,613,949.45           18,052,471.45         17,391,033.61           9,253,742.67
    华东地区                      16,727,488.10           12,360,110.15          6,226,430.24           5,018,011.17
    西南地区                      51,040,774.22           40,687,961.46         35,535,694.88          25,636,887.89
    合计                         338,025,985.93          176,295,971.10        212,193,936.98         107,423,400.22(5)公司前五名客户的营业收入情况
                                                                                                       单位: 元
           客户名称              主营业务收入                         占公司全部营业收入的比例(%)
    客户 1                                        51,576,349.62                                              13.29%
    客户 2                                        33,544,515.05                                                  8.64%
    客户 3                                         2,934,750.00                                                  0.76%
    客户 4                                         2,704,187.90                                                  0.7%
    客户 5                                         2,669,601.33                                                  0.69%
    合计                                          93,429,403.90                                              24.08%
                                                                    北京华联商厦股份有限公司 2012 年半年度报告全文营业收入的说明无55、合同项目收入□ 适用 √ 不适用合同项目的说明:无56、营业税金及附加
                                                                                                              单位: 元
                项目                    本期发生额               上期发生额                      计缴标准消费税
    营业税                                      19,240,477.54           11,894,846.03 应税收入 3%、5%
    城市维护建设税                               1,250,109.63                795,811.20 应交流转税 7%
    教育费附加                                   1,237,610.29                356,982.56 应交流转税 3%、1%资源税
    房产税                                       7,557,418.52            6,540,330.39 房租收入的 12%、房产原值的 1.2%
    土地使用税                                    351,456.98                 582,725.43 9 元/㎡、14 元/㎡、18 元/㎡
    地方基金                                       16,306.14                  75,681.60 应交流转税 2%、1%
    合计                                        29,653,379.10           20,246,377.21                   --营业税金及附加的说明:无57、公允价值变动收益
                                                                                                              单位: 元
           产生公允价值变动收益的来源                       本期发生额                          上期发生额交易性金融资产其中:衍生金融工具产生的公允价值变动收益交易性金融负债按公允价值计量的投资性房地产其他合计公允价值变动收益的说明:无
                                                                北京华联商厦股份有限公司 2012 年半年度报告全文58、投资收益(1)投资收益明细情况
                                                                                                            单位: 元
                   项目                                 本期发生额                           上期发生额
    成本法核算的长期股权投资收益                                     1,829,365.56
    权益法核算的长期股权投资收益                                    16,068,937.43                         13,485,897.02处置长期股权投资产生的投资收益持有交易性金融资产期间取得的投资收益持有至到期投资取得的投资收益期间取得的投资收益
    持有可供出售金融资产等期间取得的投资收益                             283,920.00                           2,554,038.15处置交易性金融资产取得的投资收益持有至到期投资取得的投资收益
    可供出售金融资产等取得的投资收益                                                                      71,712,798.91其他
    合计                                                            18,182,222.99                         87,752,734.08(2)按成本法核算的长期股权投资收益
                                                                                                            单位: 元
           被投资单位                  本期发生额            上期发生额              本期比上期增减变动的原因
    绵阳投资基金                                  2,499,643.36                        基金分红
    华联鹏瑞                                       -670,277.80
    合计                                          1,829,365.56                                       --(3)按权益法核算的长期股权投资收益
                                                                                                            单位: 元
           被投资单位                  本期发生额            上期发生额              本期比上期增减变动的原因
    华联财务                                     16,068,937.43      12,746,291.27 利润增长
    华联鹏瑞                                                             739,605.75
    合计                                         16,068,937.43      13,485,897.02                    --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明:无
                                    北京华联商厦股份有限公司 2012 年半年度报告全文59、资产减值损失
                                                                          单位: 元
                       项目    本期发生额                   上期发生额
    一、坏账损失                                -37,495.40二、存货跌价损失三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
    合计                                        -37,495.4060、营业外收入(1)
                                                                          单位: 元
    项目                           本期发生额                   上期发生额非流动资产处置利得合计其中:固定资产处置利得
        无形资产处置利得债务重组利得非货币性资产交换利得接受捐赠
    政府补助                                                                 660,000.00
    罚款及赔款收入                          792,991.58                       236,795.35
    其他                                           369.53                       730.63
    合计                                    793,361.11                       897,525.98
                                                    北京华联商厦股份有限公司 2012 年半年度报告全文(2)政府补助明细
                                                                                           单位: 元
               项目                本期发生额   上期发生额                    说明
    收昌平商务委员会节能补贴款                            660,000.00
    合计                                                  660,000.00               --营业外收入说明无61、营业外支出
                                                                                           单位: 元
    项目                                              本期发生额                  上期发生额
    非流动资产处置损失合计                                                                     11,686.25
    其中:固定资产处置损失                                                                     11,686.25
       无形资产处置损失债务重组损失非货币性资产交换损失对外捐赠
    滞纳金及罚款                                                                            876,578.61
    其他                                                           20,000.00
    合计                                                           20,000.00                888,264.86营业外支出说明:无62、所得税费用
                                                                                           单位: 元
                          项目                    本期发生额                  上期发生额
    按税法及相关规定计算的当期所得税                             3,483,402.53            25,649,221.86
    递延所得税调整                                                  9,373.85             -13,486,709.82
    合计                                                         3,492,776.38            12,162,512.0463、基本每股收益和稀释每股收益的计算过程
                                                          北京华联商厦股份有限公司 2012 年半年度报告全文
    项 目                                              代码            本期发生额        上期发生额
    报告期归属于公司普通股股东的净利润                  P1            28,205,573.22     55,286,889.91
    报告期归属于公司普通股股东的非经常性损益            F                565,068.66     53,791,545.02
    报告期扣除非经常性损益后归属于公司普通股股       P2=P1-F          27,640,504.56      1,495,344.89东的净利润
    稀释事项对归属于公司普通股股东的净利润的影          P3                        --               --响
    稀释事项对扣除非经常性损益后归属于公司普通          P4                        --               --股股东的净利润的影响
    期初股份总数                                        S0          893,302,441.00     744,418,701.00
    报告期因公积金转增股本或股票股利分配等增加          S1                        --               --股份数
    报告期因发行新股或债转股等增加股份数                Si                        --               --
    增加股份下一月份起至报告期期末的月份数              Mi                        0                 0
    报告期因回购等减少股份数                            Sj                        --               --
    减少股份下一月份起至报告期期末的月份数              Mj                        --               --
    报告期缩股数                                        Sk                        --               --
    报告期月份数                                        M0                        6                 6
    发行在外的普通股加权平均数                     S=S0+S1+Si*M     893,302,441.00     744,418,701.00
                                               i/M0-Sj*Mj/M0
                                                    -Sk
    加:假定稀释性潜在普通股转换为已发行普通股而        X1                        --               --增加的普通股加权平均数
    计算稀释每股收益的普通股加权平均数               X2=S+X1        893,302,441.00                 --其中:可转换公司债转换而增加的普通股加权数认股权证/股份期权行权而增加的普通股加权数回购承诺履行而增加的普通股加权数
    归属于公司普通股股东的基本每股收益               Y1=P1/S                 0.0316           0.0743
    扣除非经常性损益后归属于公司普通股股东的基       Y2=P2/S                 0.0309           0.0020本每股收益
    归属于公司普通股股东的稀释每股收益             Y3=(P1+P3)
                                                    /X2扣除非经常性损益后归属于公司普通股股东的稀 Y4=(P2+P4)
    释每股收益                                      /X2说明:报告期内,本公司无稀释性事项。64、其他综合收益
                                                                                              单位: 元
                                                                 北京华联商厦股份有限公司 2012 年半年度报告全文
                              项目                                   本期发生额             上期发生额
    1.可供出售金融资产产生的利得(损失)金额                                    425,880.00           -2,999,768.81
    减:可供出售金融资产产生的所得税影响                                   106,470.00             -749,942.20
    前期计入其他综合收益当期转入损益的净额                                                           75,133,433.00
                              小计                                          319,410.00          -77,383,259.612.按照权益法核算的在被投资单位其他综合收益中所享有的份额
      减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额
                              小计                                                0.00                    0.003.现金流量套期工具产生的利得(或损失)金额
      减:现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整
                              小计                                                0.00                    0.004.外币财务报表折算差额
      减:处置境外经营当期转入损益的净额
                              小计5.其他
      减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
                              小计                                                0.00                    0.00
                              合计                                          319,410.00          -77,383,259.61其他综合收益说明:无65、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                      单位: 元
                               项目                                                  金额
    收到押金、保证金                                                                                  16,593,389.64
    利息收入                                                                                          17,550,395.64
    营业外收入                                                                                          147,389.36
    往来款                                                                                            97,812,467.52
                                      北京华联商厦股份有限公司 2012 年半年度报告全文
                             合计                                     132,103,642.16收到的其他与经营活动有关的现金说明无(2)支付的其他与经营活动有关的现金
                                                                           单位: 元
                             项目                         金额
    付现费用                                                               83,912,318.77
    支付押金                                                                7,371,357.99
    往来款                                                                 14,059,894.20
                             合计                                     105,343,570.96支付的其他与经营活动有关的现金说明无(3)收到的其他与投资活动有关的现金
                                                                           单位: 元
                             项目                         金额
                             合计收到的其他与投资活动有关的现金说明无(4)支付的其他与投资活动有关的现金
                                                                           单位: 元
                             项目                         金额
    委托贷款                                                              150,000,000.00
                             合计                                     150,000,000.00支付的其他与投资活动有关的现金说明无(5)收到的其他与筹资活动有关的现金
                                                                           单位: 元
                             项目                         金额
                             合计
                                                                   北京华联商厦股份有限公司 2012 年半年度报告全文收到的其他与筹资活动有关的现金说明无(6)支付的其他与筹资活动有关的现金
                                                                                                         单位: 元
                                 项目                                                     金额
                                 合计支付的其他与筹资活动有关的现金说明:无66、现金流量表补充资料(1)现金流量表补充资料
                                                                                                         单位: 元
                             补充资料                                      本期金额              上期金额
    1.将净利润调节为经营活动现金流量:                                           --                    --
    净利润                                                                        31,901,030.27         56,094,657.24
    加:资产减值准备                                                                   -37,495.40
    固定资产折旧、油气资产折耗、生产性生物资产折旧                                35,161,942.55         33,995,571.48
    无形资产摊销                                                                   6,193,666.15          5,527,755.33
    长期待摊费用摊销                                                              20,365,697.47          6,712,094.93
    处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)                                         11,686.25固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                                87,785,307.44         46,783,583.52
    投资损失(收益以“-”号填列)                                               -18,182,222.99        -87,752,734.08
    递延所得税资产减少(增加以“-”号填列)                                            9,373.85                  0.00
    递延所得税负债增加(减少以“-”号填列)                                      -1,070,635.74        -13,486,709.82存货的减少(增加以“-”号填列)
    经营性应收项目的减少(增加以“-”号填列)                                    29,876,175.42         59,839,066.09
    经营性应付项目的增加(减少以“-”号填列)                                    -8,138,188.67        -76,993,310.21其他
    经营活动产生的现金流量净额                                                   183,864,650.35         30,731,660.73
    2.不涉及现金收支的重大投资和筹资活动:                                       --                    --
                                                        北京华联商厦股份有限公司 2012 年半年度报告全文债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                                       --                  --
    现金的期末余额                                                  1,165,509,604.93        979,185,160.35
    减:现金的期初余额                                              1,347,071,221.91       1,920,132,793.52加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                         -181,561,616.98       -940,947,633.17(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                               单位: 元
                           补充资料                         本期发生额              上期发生额
    一、取得子公司及其他营业单位的有关信息:                         --                      --1.取得子公司及其他营业单位的价格2.取得子公司及其他营业单位支付的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物
    3.取得子公司及其他营业单位支付的现金净额                                               392,000,000.00
    4.取得子公司的净资产                                                      0.00                    0.00
    流动资产
    非流动资产
    流动负债
    非流动负债
    二、处置子公司及其他营业单位的有关信息:                         --                      --1.处置子公司及其他营业单位的价格2.处置子公司及其他营业单位收到的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物3.处置子公司及其他营业单位收到的现金净额
    4.处置子公司的净资产                                                      0.00                    0.00
    流动资产
    非流动资产
    流动负债
    非流动负债
                                                                 北京华联商厦股份有限公司 2012 年半年度报告全文(3)现金和现金等价物的构成
                                                                                                            单位: 元
                         项目                                  期末数                             期初数
    一、现金                                                         1,165,509,604.93                    1,347,071,221.91
    其中:库存现金                                                          772,757.22                         485,480.76
    可随时用于支付的银行存款                                    1,164,736,847.71                    1,346,585,741.15
    可随时用于支付的其他货币资金
    可用于支付的存放中央银行款项
    存放同业款项
    拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                     1,165,509,604.93                    1,347,071,221.91现金流量表补充资料的说明无67、所有者权益变动表项目注释说明对上年年末余额进行调整的“其他”项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项:无(八)资产证券化业务的会计处理1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款无2、公司不具有控制权但实质上承担其风险的特殊目的主体情况
                                                                                                            单位: 元
      名称          期末资产总额   期末负债总额   期末净资产     本期营业收入        本期净利润            备注(九)关联方及关联交易1、本企业的母公司情况
                                                                                                            单位: 元
    母公司名 关联关系 企业类型 注册地 法定代表 业务性质 注册资本       币种     母公司对 母公司对 本企业最 组织机构
                                                                         北京华联商厦股份有限公司 2012 年半年度报告全文
    称                                    人                                      本企业的 本企业的 终控制方         代码
                                                                                   持股比例 表决权比
                                                                                      (%)     例(%)
                                                             800,000,0                                           28408469
    华联集团 控股股东 有限责任 北京        吉小安    商业                    CNY         39.48%    39.48% 华联集团
                                                                00.00                                            -8本企业的母公司情况的说明无2、本企业的子公司情况
                                                                                                                 单位: 元
                                           注册 法定代表                                      持股比例 表决权比例 组织机构代
    子公司全称      子公司类型 企业类型                    业务性质      注册资本     币种
                                            地     人                                           (%)       (%)           码北京坤联信和商业管
                     控股子公司 有限责任   北京 陈雷       商业管理        5,000,000.00 CNY        60%       60% 68575874-5理有限公司沈阳广盛鑫源商业投
                     控股子公司 有限责任   沈阳 牛晓华     商业管理       10,000,000.00 CNY       100%      100% 55077286-5资管理有限公司南京大厂北京华联购
                     控股子公司 有限公司   南京 肖岳振     商业管理        2,000,000.00 CNY       100%      100% 69837092-6物中心有限公司北京万贸置业有限责
                     控股子公司 有限责任   北京 牛晓华     商业管理      450,000,000.00 CNY        60%       60% 75131154-7任公司北京华联(大连)综
                     控股子公司 有限责任   大连 赵国清     商业管理       60,000,000.00 CNY       100%      100% 71695921-7合超市有限公司青海华联综合超市有
                     控股子公司 有限责任   西宁 赵国清     商业管理       50,000,000.00 CNY       100%      100% 71044204-9限公司北京华联商业管理有
                     控股子公司 有限责任   北京 赵国清     商业管理      327,000,000.00 CNY       100%      100% 67380056-3限公司江苏紫金华联综合超
                     控股子公司 有限公司   南京 张力争     商业管理       68,880,000.00 CNY       100%      100% 70416582-3市有限公司无锡奥盛通达商业管
                     控股子公司 有限公司   无锡 张力争     商业管理       87,200,000.00 CNY       100%      100% 67702527-7理有限公司合肥信联顺通商业管
                     控股子公司 有限责任   合肥 赵国清     商业管理       63,390,000.00 CNY       100%      100% 66623196-4理有限公司合肥达兴源商业管理
                     控股子公司 有限责任   合肥 赵国清     商业管理       30,000,000.00 CNY       100%      100% 68206779-7有限公司
                                                                                                                                          北京华联商厦股份有限公司 2012 年半年度报告全文3、本企业的合营和联营企业情况