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华联股份(000882)公告正文

华联股份:2013年半年度报告

公告日期 2013-08-21
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 2013 半年度报告全文北京华联商厦股份有限公司
    2013 半年度报告
       2013 年 08 月
                                         北京华联商厦股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    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:保证本半年度报告中财务报告的真实、准确、完整。
    公司已在本报告中详细描述可能存在的相关风险,敬请查阅第四节董事会报告关于公司未来发展的展望中可能面临的风险及对策部分的内容。
                                                                         北京华联商厦股份有限公司 2013 半年度报告全文
                                                        目录第一节 重要提示、目录和释义 ................................................................................. 2第二节 公司简介 ......................................................................................................... 5第三节 会计数据和财务指标摘要 ............................................................................. 7第四节 董事会报告 ..................................................................................................... 8第五节 重要事项 ....................................................................................................... 14第六节 股份变动及股东情况 ................................................................................... 20第七节 董事、监事、高级管理人员情况............................................................... 22第八节 财务报告 ....................................................................................................... 23第九节 备查文件目录 ............................................................................................... 97
                                                      北京华联商厦股份有限公司 2013 半年度报告全文
                                        释义
                 释义项         指                              释义内容
    本公司/公司/华联股份/上市公司   指   北京华联商厦股份有限公司
    华联综超                        指   北京华联综合超市股份有限公司
    华联财务                        指   华联财务有限责任公司
    华联嘉合                        指   北京华联嘉合投资管理有限公司
    华联商贸                        指   北京华联商业贸易发展有限公司
    华联清洁                        指   北京华联商业设施清洁服务有限公司
    咖世家                          指   华联咖世家(北京)餐饮管理有限公司
    鹏瑞商业                        指   北京华联鹏瑞商业投资管理有限公司
    亿商通                          指   上海中商亿商通网上销售服务有限公司
    鸿炬实业                        指   海南鸿炬实业有限公司
    鸿炬集团                        指   海南鸿炬文化传媒集团有限公司
    海南文促会                      指   海南省文化交流促进会
    坤联信和                        指   北京坤联信和商业管理有限公司
    广盛鑫源                        指   沈阳广盛鑫源商业投资管理有限公司
    南京大厂                        指   南京大厂北京华联购物中心有限公司
    北京万贸                        指   北京万贸企业管理有限责任公司
    大连华联                        指   北京华联(大连)综合超市有限公司
    青海华联                        指   青海华联综合超市有限公司
    北京华联商业                    指   北京华联商业管理有限公司
    紫金华联                        指   江苏紫金华联综合超市有限公司
    无锡奥盛通达                    指   无锡奥盛通达商业管理有限公司
    合肥信联顺通                    指   合肥信联顺通商业管理有限公司
    合肥达兴源                      指   合肥达兴源商业管理有限公司
    龙天陆                          指   北京龙天陆投资有限责任公司
    兴联顺达                        指   北京兴联顺达商业管理有限公司
    成都海融                        指   成都海融兴达商业投资管理有限公司
    绵阳投资基金                    指   绵阳科技城产业投资基金
    揭阳物资供销                    指   广东揭阳市物资供销集团公司
    包头市鼎鑫源                    指   包头市鼎鑫源商业管理有限公司
    内江华联                        指   内江华联购物中心有限公司
                                                                      北京华联商厦股份有限公司 2013 半年度报告全文
                                            第二节 公司简介一、公司简介
    股票简称                 华联股份                                股票代码                000882
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           北京华联商厦股份有限公司
    公司的中文简称(如有)   华联股份
    公司的法定代表人         赵国清二、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
    电话                                 010-57391951                            010-57391951
    传真                                 010-57391951                            010-57391951
    电子信箱                             hlgf000882@sina.com                     hlgf000882@sina.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。3、注册变更情况注册情况在报告期是否变更情况
                                                                北京华联商厦股份有限公司 2013 半年度报告全文□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                  北京华联商厦股份有限公司 2013 半年度报告全文
                              第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                            本报告期比上年同期增减
                                            本报告期                 上年同期
                                                                                                    (%)
    营业收入(元)                                  517,073,568.47            388,187,328.61                      33.2%
    归属于上市公司股东的净利润(元)                 31,744,113.20             28,205,573.22                     12.55%归属于上市公司股东的扣除非经常性损
                                                 31,400,274.32             27,640,504.56                      13.6%益的净利润(元)
    经营活动产生的现金流量净额(元)                177,793,740.20            183,864,650.35                       -3.3%
    基本每股收益(元/股)                                   0.0296                    0.0316                      -6.33%
    稀释每股收益(元/股)                                   0.0296                    0.0316                      -6.33%
    加权平均净资产收益率(%)                                1.09%                     0.96%                      0.13%
                                                                                            本报告期末比上年度末增
                                           本报告期末                上年度末
                                                                                                   减(%)
    总资产(元)                                  7,859,798,642.07           7,384,925,763.62                     6.43%
    归属于上市公司股东的净资产(元)              2,883,752,069.09           2,903,174,212.70                     -0.67%二、非经常性损益项目及金额
                                                                                                             单位:元
                           项目                                   金额                            说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                     -4,596.11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
                                                                          43,000.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                     428,748.48
    减:所得税影响额                                                         116,788.09
       少数股东权益影响额(税后)                                           6,525.40
    合计                                                                     343,838.88                 --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                                         北京华联商厦股份有限公司 2013 半年度报告全文
                                           第四节 董事会报告一、概述
       报告期内,公司董事会认真履行职责,规范公司运作,不断提高公司治理水平。董事会积极支持公司管理层履职,通过加强制度建设和强化内部管理,不断完善和规范各项经营管理活动,推动公司健康、稳定发展。同时,公司经营管理层严格执行董事会决议,积极开展经营管理活动,努力促使公司规模不断壮大,管理能力和盈利能力得以不断提升。
       报告期内,公司新开业2家购物中心门店,实现营业总收入51,707.36万元,利润总额4,298.53万元,归属于上市公司股东的净利润3,174.41万元。二、主营业务分析概述
       公司主营业务为购物中心的运营管理,截至报告期末,公司正式营业的购物中心共24家,其中北京地区10家,京外地区14家。公司拥有其中9家购物中心的物业所有权,通过租赁形式经营管理15家购物中心。主要财务数据同比变动情况
                                                                                                               单位:元
                                  本报告期          上年同期        同比增减(%)               变动原因
    营业收入                         517,073,568.47   388,187,328.61           33.2%    新门店开业及运营能力提升
    营业成本                         250,641,803.48   176,295,971.10          42.17%    收入增加,成本相应增加
    销售费用                          95,386,205.83    79,114,213.06          20.57%
    管理费用                          15,680,332.22    15,633,539.74            0.3%
    财务费用                          88,950,726.46    71,089,498.46          25.12%
    所得税费用                         8,410,839.75      3,492,776.38        140.81%    公司利润增加所致
    经营活动产生的现金流量净额       177,793,740.20   183,864,650.35           -3.3%
    投资活动产生的现金流量净额      -278,494,156.80   -267,824,834.01         -3.98%
    筹资活动产生的现金流量净额       318,980,645.04    -97,601,433.32        426.82%    发行 12 亿非公开定向债务融资工具
    现金及现金等价物净增加额         218,280,228.44   -181,561,616.98        220.22%    公司现金流量净额增加公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。
                                                                        北京华联商厦股份有限公司 2013 半年度报告全文公司回顾总结前期披露的经营计划在报告期内的进展情况
    根据公司规划,为确立和巩固社区型购物中心的行业领导地位,公司计划每年新开5-10家购物中心。公司目前正处于快速拓展期,目前开业店铺已达24家,筹备店铺超过20家,公司力争短时间内快速提高购物中心规模,以提高管理效率和议价能力。同时,公司十分重视购物中心的运营质量,凭借在丰富的商户资源和运营管理经验,公司已经形成了专业和完备的管理体系。公司对已开业及筹备中的购物中心项目的实行资产管理报告模式强化管理,加强门店日常经营监控,减少空置率,优化租户结构,提高购物中心集客能力。同时,公司不断引入了新的战略合作伙伴,储备了一批优质的店铺资源。为保障扩张资金需求,公司通过银行贷款、发行短券等融资渠道提高融资力度。此外,报告期内,公司继续完善了企业内部控制规范体系和公司信息系统。三、主营业务构成情况
                                                                                                                单位:元
                                                                      营业收入比上年 营业成本比上年 毛利率比上年同
                    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
    租赁及物业管理   361,430,236.38     208,094,716.52           42.42%             6.92%           18.04%            -5.42%
    咨询管理服务      91,350,040.48      12,461,791.27           86.36%                                              86.36%分产品分地区
    华北地区         325,287,777.63     126,041,381.68           61.25%            53.34%           44.77%            2.29%
    东北地区          18,648,069.92      18,609,391.42            0.21%           -32.22%            2.63%           -33.89%
    西北地区          35,068,591.52      17,628,605.25           49.73%            14.55%           -2.35%                8.7%
    华东地区            9,664,246.37     16,418,768.44          -69.89%           -42.23%           32.84%                -96%
    西南地区            64,111,591.42    41,858,361.00           34.71%            25.61%            2.88%           14.43%四、核心竞争力分析报告期内,公司核心竞争力无变化。五、投资状况分析1、对外股权投资情况(1)持有金融企业股权情况
                       最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    公司名称 公司类别                                                                                              股份来源
                     成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)              科目
                     190,281,08 330,000,00             330,000,00             460,021,43 13,506,931 长期股权
    华联财务 其他                                    33%                    33%                                    购买
                           9.09          0                     0                    0.75       .67 投资
                                                                                     北京华联商厦股份有限公司 2013 半年度报告全文
                      190,281,08 330,000,00                 330,000,00                      460,021,43 13,506,931
    合计                                                --                          --                                      --              --
                            9.09              0                        0                           0.75       .67(2)证券投资情况
                                 最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    证券品种 证券代码 证券简称                                                                                                         股份来源
                                成本(元)数量(股)比例(%)数量(股)比例(%)值(元) 益(元)                       科目
                                 19,491,69                                                       14,125,02            可供出售
    股票        600361   华联综超                3,549,000     0.53% 3,549,000            0.53%                    0.00                发起人股
                                      1.29                                                            0.00            金融资产
                                 19,491,69                                                       14,125,02
    合计                                         3,549,000      --     3,549,000           --                      0.00          --         --
                                      1.29                                                            0.00持有其他上市公司股权情况的说明
    √适用    □不适用公司为华联综超的发起人股东,目前持有其 3549000 股股份,占华联综超总股本的 0.53%。2、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                                  单位:万元
    募集资金总额                                                                                                                      161,809.96
    报告期投入募集资金总额                                                                                                               3,120.2
    已累计投入募集资金总额                                                                                                             152,562.3
    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(2)募集资金承诺项目情况
                                                                                                                                  单位:万元
                                                                                     截至期
                      是否已变                                                                                                      项目可行
                                 募集资金                  本报告 截至期末           末投资 项目达到预 本报告 是否达
    承诺投资项目和超募 更项目                     调整后投                                                                              性是否发
                                 承诺投资                  期投入 累计投入             进度      定可使用状 期实现 到预计
         资金投向     (含部分                 资总额(1)                                                                             生重大变
                                   总额                    金额       金额(2)         (%)(3)       态日期     的效益     效益
                       变更)                                                                                                             化
                                                                                     =(2)/(1)承诺投资项目
    收购北京万贸 60%股                                                                               2011 年 01
                      否            59,200        59,200          0        59,200       100%                   686.94 是           否
    权                                                                                               月 08 日
    合肥长江西路店建设 否            20,874.29     20,874.29          0 20,874.29           100% 2010 年 11         305.5 是           否
                                                                          北京华联商厦股份有限公司 2013 半年度报告全文
    和改造项目                                                                          月 06 日
    合肥蒙城路店建设和                                                                  2013 年 01
                     否        29,709.08   29,709.08      0 29,709.08       100%                    -94.28 是        否
    改造项目                                                                            月 06 日
    西宁花园店建设和改                                                                  2014 年 10
                     否          3,067.1     3,067.1      0     3,067.1     100%                   273.58 是         否
    造项目                                                                              月 01 日
    通州天时名苑店租赁                                                                  2012 年 01
                     否           5,082       5,082     54.8   4,217.05      83%                   330.47 是         否
    物业改造项目                                                                        月 07 日
    南京大厂店租赁物业                                                                  2011 年 05
                     否         6,368.36    6,368.36      0    6,368.36     100%                   -795.44 是        否
    改造项目                                                                            月 13 日
    成都飞大店租赁物业                                                                  2011 年 05
                     否         13,387.6    13,387.6    4.11 12,409.35      92.7%                  -336.98 是        否
    改造项目                                                                            月 07 日
    西宁创新店租赁物业                                                                  2011 年 10
                     否         3,762.67    3,762.67      0    3,762.67     100%                   264.11 是         否
    改造项目                                                                            月 20 日
    沈阳太原街店租赁物                                                                  2012 年 11
                     否           9,480     5,083.08      0      4,900      96.4%                  -140.17 是        否
    业改造项目                                                                          月 01 日
    兰州东方红店租赁物                                                                  2014 年 9 月
                     否          10,380      10,380 3,061.29    8,054.4     77.6%                  362.57 是         否
    业改造项目                                                                          20 日
    承诺投资项目小计          --   161,311.1 156,914.18 3,120.2 152,562.3        --          --         856.3       --        --超募资金投向
    合计                      --   161,311.1 156,914.18 3,120.2 152,562.3        --          --         856.3       --        --未达到计划进度或预计收益的情况和原因 非公开发行未作出业绩承诺。(分具体项目)项目可行性发生重大
                     无变化的情况说明超募资金的金额、用
                     不适用途及使用进展情况募集资金投资项目实
                     不适用施地点变更情况募集资金投资项目实
                     不适用施方式调整情况
                     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,其中合肥蒙城路店建设和改造项目 33,638,337.45 元,通州天时名苑店募集资金投资项目先
                     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,成都飞大店租赁期投入及置换情况
                     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“截至期末累计投入金额”中。用闲置募集资金暂时
                     不适用补充流动资金情况
                     适用项目实施出现募集资 根据 2012 年 10 月 23 日第五届董事会第十六次会议审议决议,通过了《关于将节余募集资金永久性金结余的金额及原因 补充流动资金的议案》,2011 年 1 月 13 日,本公司披露《非公开发行股票情况报告暨上市公告书》,
                     公司计划投入募集资金 9,480 万元用于改造沈阳太原街项目,目前该项目已实施完毕,实际投入募集
                                                                                       北京华联商厦股份有限公司 2013 半年度报告全文
                           资金总额为 5,083.08 万元,节余募集资金 4,396.92 万元。另,本次非公开发行预计发行费用 4,063.90
                           万元,实际发行费用 3,565.06 万元,较预计发行费用节约 498.85 万元。董事会同意将上述募集资金节
                           余资金用于永久性补充流动资金。尚未使用的募集资金
                           尚未使用募集资金全部存放于募集资金专户。用途及去向募集资金使用及披露中存在的问题或其他 无情况(3)募集资金变更项目情况
                                                                                                                               单位:万元
                               变更后项目                                截至期末投                                          变更后的项
                                                         截至期末实                    项目达到预
    变更后的项 对应的原承 拟投入募集 本报告期实                                资进度                   本报告期实 是否达到预 目可行性是
                                                         际累计投入                    定可使用状
       目      诺项目          资金总额 际投入金额                       (%)(3)=(2)/                   现的效益     计效益   否发生重大
                                                           金额(2)                       态日期
                                  (1)                                         (1)                                                  变化
    合计                --                  0            0               0        --            --                 0       --           --变更原因、决策程序及信息披露情况
                                            不适用说明(分具体项目)未达到计划进度或预计收益的情况
                                            不适用和原因(分具体项目)变更后的项目可行性发生重大变化
                                            不适用的情况说明3、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                                   单位:元
    公司名称     公司        所处行 主要产品        注册资本             总资产             净资产           营业收入       营业利润          净利润
             类型         业       或服务
    北京万贸 子公司 零售业 购物中心               450,000,000.00 854,749,345.91 405,670,555.54 68,464,931.07 11,427,247.30 11,448,998.64
                                 运营管理
    大连华联 子公司 零售业 购物中心                60,000,000.00 108,262,550.27 107,131,933.91              4,729,545.18   2,244,089.45      1,683,067.07
                                 运营管理
    青海华联 子公司 零售业 购物中心                80,671,000.00 154,800,101.31 153,218,239.19              5,675,454.25   3,647,731.03      2,735,798.27
                                 运营管理
    北京华联 子公司 零售业 购物中心               327,000,000.00 365,490,447.68 350,436,933.75 21,624,356.19               6,485,924.26      5,676,431.48
    商业                             运营管理
    紫金华联 子公司 零售业 购物中心                68,880,000.00    72,683,026.95          70,446,764.44    5,184,357.87   1,484,405.87      1,120,527.96
                                 运营管理
    合肥信联 子公司 零售业 购物中心               272,132,900.00 332,190,661.42 279,372,295.44 21,177,669.42               4,015,099.98      3,054,985.61
    顺通                             运营管理
                                                                        北京华联商厦股份有限公司 2013 半年度报告全文
    合肥达兴 子公司 零售业 购物中心         327,090,800.00 437,584,465.41 323,652,759.13 13,555,973.78 -1,106,120.12    -942,783.97
    源                         运营管理
    龙天陆    子公司 零售业 购物中心        160,000,000.00 523,190,199.02 149,879,458.34   1,239,596.31 -1,435,943.82 -1,430,443.82
                           运营管理华联财务 参股公 非银行 存、贷款业 1,000,000,000.00 6,242,834,573.81 1,394,004,335.57 76,346,481.25 53,210,169.58 40,930,095.96
            司      金融机 务,有价证
                      构   券投资等六、对 2013 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 √ 不适用七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明不适用八、董事会对上年度“非标准审计报告”相关情况的说明不适用九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用2012年度利润分配方案于2013年5月22日经公司2012年度股东大会审议通过,具体方案为:以公司总股本1,071,962,929股为基数,向全体股东每10股派送现金0.45元(含税),共向股东派出红利48,238,331.81元。2013年7月19日,公司向全体股东实施了红利派发。十、报告期内接待调研、沟通、采访等活动登记表
                                                                                                  谈论的主要内容及
    接待时间        接待地点   接待方式 接待对象类型                    接待对象
                                                                                                     提供的资料
                                                           中金公司、尚雅投资、长江证券、中邮
                                                           基金、建信基金、长城人寿、国泰基金、公司所处行业前景2013 年 05 月 10 日 公司会议室 实地调研 机构
                                                           瑞信方正、新华资产、中信证券、华安 及发展策略
                                                           保险、东兴证券、德源安资产
                                                                      北京华联商厦股份有限公司 2013 半年度报告全文
                                        第五节 重要事项一、公司治理情况报告期内,公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、重大关联交易1、与日常经营相关的关联交易
    关联交易方 关联关系 关联交易 关联交 关联交易 关联交 关联交 占同类交 关联交易 可获得的 披露日期                   披露索引
                         类型   易内容 定价原则 易价格 易金额 易金额的 结算方式 同类交易
                                                           (万元) 比例(%)               市价
    华联清洁    同一控股 提供劳务 清洁服 参照市价      192.8      192.8    23.15% 现金和银       192.8 2011 年 04 2011-014、华联股
            股东                务                                            行转帐              月 19 日    份:日常关联交易
                                                                                                              预计公告、巨潮资
                                                                                                              讯网
    华联综超    同一控股 向关联方 租赁服 参照市价    3176.03 3,176.03       9.53% 现金和银    3,176.03 2013 年 04 2013-009,、华联股
            股东    出租购物 务                                               行转帐              月 27 日    份:日常关联交易
                    中心场地                                                                                  预计公告(二)、
                                                                                                              巨潮资讯网
    华联咖世家 同一控股 向关联方 租赁服 参照市价       64.49      64.49     0.19% 现金和银       64.49 2012 年 04 2012-011,、华联股
            股东    出租购物 务                                               行转帐              月 24 日    份:日常关联交易
                    中心场地                                                                                  预计公告(二)、
                                                                                                              巨潮资讯网
    合计                                      --       --      3,433.32     --        --        --         --                 --
    大额销货退回的详细情况                不适用按类别对本期将发生的日常关联交易进行 与华联综超的关联租赁事项已经公司 2012 年年度股东大会审议通过,公司预计 2013 年总金额预计的,在报告期内的实际履行情况 度与华联综超日常关联交易总额不超过 11000 万元,2013 年半年度公司与华联综超日常
    (如有)                              关联交易实际发生总额为 3176.03 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 2013 年度与华联咖世家日常关联交易总额预计不超过 300 万
                                                                             北京华联商厦股份有限公司 2013 半年度报告全文
                                              元,2013 年半年度公司与华联咖世家日常关联交易实际发生总额为 64.49 万元。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,2013 年半年度公司与华联清洁日常关联交易实际
                                              发生总额为 192.8 万元。交易价格与市场参考价格差异较大的原因 不适用(如适用)2、其他重大关联交易1、公司于2013年4月27日披露了公司与华联集团、华联综超及北京华联鑫创益科技有限公司(“鑫创益”)签署《增资扩股协议》,各方同意,华联集团、华联综超和本公司分别以现金形式向鑫创益进行增资的临时公告。2、公司在关联方华联财务开设结算账户并存款,2013年半年度存款余额为47,595.76万元。重大关联交易临时报告披露网站相关查询
                    临时公告名称                               临时公告披露日期               临时公告披露网站名称
    华联股份:关于与关联人共同投资的关联交易公告                  2013 年 04 月 27 日                     巨潮网五、重大合同及其履行情况1、托管、承包、租赁事项情况(1)租赁情况租赁情况说明详见本节“(四)重大关联交易”为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用2、担保情况
                                                                                                                单位:万元
                                        公司对外担保情况(不包括对子公司的担保)
    担保对象 担保额度相关公告          担保额度    实际发生日期(协 实际担保金       担保类型    担保期    是否履行 是否为关
    名称         披露日期                           议签署日)            额                               完毕    联方担保
                                                                                                                (是或否)
    华联综超 2008 年 12 月 15 日       700,000,000 2009 年 11 月 02 日 700,000,000 一般保证       5年         否         是
    华联集团 2012 年 04 月 24 日       270,000,000 2012 年 07 月 19 日 270,000,000 抵押           5年         否         是
    华联集团 2012 年 04 月 24 日       100,000,000 2013 年 03 月 30 日 100,000,000 一般保证       1年         否         是
    华联集团 2012 年 04 月 24 日       110,000,000 2012 年 11 月 09 日 110,000,000 抵押           1年         否         是
    华联集团 2012 年 04 月 24 日        75,000,000 2012 年 10 月 29 日   75,000,000 抵押        18 个月       否         是
    华联集团 2012 年 04 月 24 日       155,000,000 2012 年 10 月 25 日 155,000,000 抵押           1年         否         是
                                                                          北京华联商厦股份有限公司 2013 半年度报告全文
    报告期内审批的对外担保额度                            80,000 报告期内对外担保实际                                  10,000
    合计(A1)                                                       发生额合计(A2)
    报告期末已审批的对外担保额                           150,000 报告期末实际对外担保                                 141,000
    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      担保额度相 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
                    关公告披露             (协议签署日)                                              完毕     联方担保
                          日期                                                                                  (是或否)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                           80,000 报告期内担保实际发生额合                                 10,000
    (A1+B1)                                                   计(A2+B2)
    报告期末已审批的担保额度合                        150,000 报告期末实际担保余额合计                                141,000
    计(A3+B3)                                                 (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                    48.89%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                   141,000
    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)                                                                                      0
    上述三项担保金额合计(C+D+E)                                                                                     141,000
    未到期担保可能承担连带清偿责任说明(如有)                  无
    违反规定程序对外提供担保的说明(如有)                      无采用复合方式担保的具体情况说明六、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
    承诺事项       承诺方                            承诺内容                               承诺时间      承诺期     履行情
                                                                                                         限         况股改承诺
    收购报告书     鸿炬实业     (1)关于避免同业竞争的承诺:鸿炬实业承诺不会从事与上        2012 年 12   以上承     以上承
    或权益变动                  市公司相竞争的业务。本公司将对其他控股、实际控制的企         月           诺持续     诺均正
    报告书中所                  业进行监督,并行使必要的权力,促使其遵守本承诺。本公                      有效       常履行
    作承诺                      司及其控股、实际控制的其他企业将来不会以任何形式直接
                            或间接地从事与上市公司相竞争的业务。如上市公司认定本
                            公司或其控股、实际控制的其他企业正在或将要从事的业务
                            与上市公司存在同业竞争,则本公司将在上市公司提出异议
                            后自行或要求相关企业及时转让或终止上述业务。如上市公
                            司进一步提出受让请求,则本公司应无条件按具有证券从业
                            资格的中介机构审计或评估后的公允价格将上述业务和资产
                                                    北京华联商厦股份有限公司 2013 半年度报告全文
           优先转让给上市公司;(2)关于减少和规范关联交易的承诺:
           鸿炬实业承诺将尽量减少与上市公司之间的关联交易。在进
           行确有必要且无法规避的关联交易时,保证按市场化原则和
           公允价格进行公平操作,并按相关法律法规以及规范性文件
           的规定履行交易程序及信息披露义务。本公司和上市公司就
           相互间关联事务及交易所做出的任何约定及安排,均不妨碍
           对方为其自身利益、在市场同等竞争条件下与任何第三方进
           行业务往来或交易;(3)关于保证上市公司独立性的承诺:
           鸿炬实业承诺本次权益变动完成后,在人员、资产、财务、
           机构和业务方面与上市公司均保持独立。
    鸿炬集团   (1)关于避免同业竞争的承诺:鸿炬集团承诺不会从事与上     2012 年 12   以上承   以上承
           市公司相竞争的业务。对本公司其他控股、实际控制的企业      月           诺持续   诺均正
           进行监督,并行使必要的权力,促使其遵守本承诺。本公司                   有效     常履行
           及其控股、实际控制的其他企业将来不会以任何形式直接或
           间接地从事与上市公司竞争的业务。如上市公司认定本公司
           或其控股、实际控制的其他企业正在或将要从事的业务与上
           市公司存在同业竞争,则本公司将在上市公司提出异议后自
           行或要求相关企业及时转让或终止上述业务。如上市公司进
           一步提出受让请求,则本公司应无条件按具有证券从业资格
           的中介机构审计或评估后的公允价格将上述业务和资产优先
           转让给上市公司;(2)关于减少和规范关联交易的承诺:鸿
           炬集团承诺其控制的其他企业将尽量减少与上市公司之间的
           关联交易。在进行确有必要且无法规避的关联交易时,保证
           按市场化原则和公允价格进行公平操作,并按相关法律法规
           以及规范性文件的规定履行交易程序及信息披露义务。本公
           司以及本公司控制的其他企业和上市公司就相互间关联事务
           及交易所做出的任何约定及安排,均不妨碍对方为其自身利
           益、在市场同等竞争条件下与任何第三方进行业务往来或交
           易。
    海南文促   (1)关于避免同业竞争的承诺:海南文促会承诺其实际控制     2012 年 12   以上承   以上承
    会         的其他企业将不从事与上市公司相竞争的业务。本会将对实      月           诺持续   诺均正
           际控制的企业进行监督,并行使必要的权力,促使其遵守本                   有效     常履行
           承诺。本会实际控制的其他企业将来不会以任何形式直接或
           间接地从事与上市公司相竞争的业务。如上市公司认定本会
           实际控制的其他企业正在或将要从事的业务与上市公司存在
           同业竞争,则本会将在上市公司提出异议后自行或要求相关
           企业及时转让或终止上述业务。如上市公司进一步提出受让
           请求,则本会应无条件按具有证券从业资格的中介机构审计
           或评估后的公允价格将上述业务和资产优先转让给上市公
           司;(2)关于减少和规范关联交易的承诺:海南文促会承诺
           其实际控制的其他企业将尽量减少与上市公司之间的关联交
           易。在进行确有必要且无法规避的关联交易时,保证按市场
           化原则和公允价格进行公平操作,并按相关法律法规以及规
           范性文件的规定履行交易程序及信息披露义务。本会实际控
                                                                  北京华联商厦股份有限公司 2013 半年度报告全文
                        制的其他企业和上市公司就相互间关联事务及交易所做出的
                        任何约定及安排,均不妨碍对方为其自身利益、在市场同等
                        竞争条件下与任何第三方进行业务往来或交易。
    资产重组时   华联集团   (1)华联集团关于避免与华联股份同业竞争的承诺:华联集      2009 年 07   上述承      上述承
    所作承诺                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       月           诺中的      诺中的
                        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                  (4)(5)(6)   (4)(5)(6)
                        会以任何形式直接或间接投资、参与、从事及/或经营任何与                   _(8)(9)     _(8)(9)
                        公司主营业务相竞争的业务;(2)华联集团关于规范与华联                   已经到      已经完
                        股份关联交易的承诺:华联集团出具了《相关关联交易安排                    期外,其    成,其余
                        的承诺函》,承诺将尽量减少并规范与华联股份的关联交易。                  余承诺      承诺正
                        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                    持续有      常履行
                        公允、公平、公开的原则下通过依法签订关联交易协议加以                    效
                        严格规范,并按照有关法律、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,不损害公司及全体股
                        东的利益;(3)华联集团关于与华联股份"五分开"的承诺: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、财务和业务方面与公司均保持
                        独立;(4)华联集团关于承担办理相关房产证费用的承诺:
                        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
                        离兜底的承诺: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的承诺: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的承诺:
                        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的承诺履: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:
                                                                      北京华联商厦股份有限公司 2013 半年度报告全文
                         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。
    首次公开发    华联集团   (1)华联集团关于避免与华联股份同业竞争的承诺:2010           2010 年 12   上述承     上述承
    行或再融资               年度非公开发行筹备期间,华联集团再次出具《关于避免与          月           诺除(3)    诺除(3)
    时所作承诺               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                     外,其余   已履行
                         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                       承诺持     完成外,
                         间接投资、参与、从事及/或经营任何与公司主营业务相竞争                      续有效     其余承
                         的业务;(2)华联集团关于保证不干涉下属两家上市公司关                                 诺正常
                         联交易的承诺:华联集团于 2009 年 3 月 16 日出具了《关于                               履行
                         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: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》,承诺将北京万贸 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    是时履行
    未完成履行    不适用的具体原因及下一步计划(如有)七、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否
                                                                            北京华联商厦股份有限公司 2013 半年度报告全文
                                       第六节 股份变动及股东情况
    一、股份变动情况
                              本次变动前                         本次变动增减(+,-)                          本次变动后
                                                                        公积金转
                             数量           比例(%) 发行新股    送股                   其他       小计           数量           比例(%)
                                                                           股
    一、有限售条件股份                  5,897       0%                                                                      5,897          0%
    5、高管股份                         5,897       0%                                                                      5,897          0%
    二、无限售条件股份        1,071,957,032      99.99%                                                         1,071,957,032 99.99%
    1、人民币普通股           1,071,957,032      99.99%                                                         1,071,957,032 99.99%
    三、股份总数              1,071,962,929       100%                                                          1,071,962,929          100%
    股份变动的原因
    □ 适用 √ 不适用
    股份变动的批准情况
    □ 适用 √ 不适用
    股份变动的过户情况
    □ 适用 √ 不适用
    股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
    □ 适用 √ 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
    □ 适用 √ 不适用
    公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
    □ 适用 √ 不适用
    二、公司股东数量及持股情况
                                                                                                                         单位:股
    报告期末股东总数                                                                                                                   30,111
                                                       持股 5%以上的股东持股情况
               股东名称                 股东性质       持股比 报告期末持 报告期内 持有有限 持有无限售              质押或冻结情况
                                                       例(%) 股数量      增减变动 售条件的 条件的股份           股份状          数量
                                                                            情况       股份数量      数量           态
    北京华联集团投资控股有限公司        境内非国有法人 29.58% 317,033,254            0          0    317,033,254 质押             312,479,513
    北京中商华通科贸有限公司            境内非国有法人 11.11% 119,122,897            0          0    119,122,897 质押             119,122,896
    天平汽车保险股份有限公司-自        境内非国有法人    6.85% 73,440,000           0          0     73,440,000
    有资金
    国君资管-兴业-君享融通一号        境内非国有法人    4.95% 53,062,000           0          0     53,062,000
    限额特定集合资产管理计划
    长信基金公司-工行-五矿信托. 境内非国有法人          4.94% 53,000,000 53,000,000           0     53,000,000
                                                                     北京华联商厦股份有限公司 2013 半年度报告全文长信南方集合资金信托合同
    正德人寿保险股份有限公司-万   境内非国有法人    3.77% 40,452,040           0        0    40,452,040能保险产品
    北京世纪国光科贸有限公司       境内非国有法人    2.93% 31,459,126           0        0    31,459,126
    中国民生银行股份有限公司-华   境内非国有法人     1.4% 15,009,103 5,009,466          0    15,009,103商领先企业混合型证券投资基金
    中诚信托有限责任公司               国有法人      1.13% 12,088,061           0        0    12,088,061
    兴业银行股份有限公司-兴全趋   境内非国有法人    0.93% 10,000,000           0        0    10,000,000势投资混合型证券投资基金战略投资者或一般法人因配售新股成为前 10 名股 不适用东的情况(如有)
    上述股东关联关系或一致行动的说明                上述股东中,北京华联集团投资控股有限公司与其他股东之间无关联关系或一
                                                致行动人关系;公司未知其他股东之间的关联关系或一致行动人关系。
                                              前 10 名无限售条件股东持股情况
                    股东名称                             报告期末持有无限售条件股份数量                股份种类
                                                                                                  股份种类        数量
    北京华联集团投资控股有限公司                                                        317,033,254 人民币普通股 317,033,254
    北京中商华通科贸有限公司                                                            119,122,897 人民币普通股 119,122,897
    天平汽车保险股份有限公司-自有资金                                                   73,440,000 人民币普通股   73,440,000
    国君资管-兴业-君享融通一号限额特定集合资                                           53,062,000 人民币普通股   53,062,000产管理计划
    长信基金公司-工行-五矿信托.长信南方集合资                                          53,000,000 人民币普通股   53,000,000金信托合同
    正德人寿保险股份有限公司-万能保险产品                                               40,452,040 人民币普通股   40,452,040
    北京世纪国光科贸有限公司                                                             31,459,126 人民币普通股   31,459,126
    中国民生银行股份有限公司-华商领先企业混合                                           15,009,103 人民币普通股   15,009,103型证券投资基金
    中诚信托有限责任公司                                                                 12,088,061 人民币普通股   12,088,061
    兴业银行股份有限公司-兴全趋势投资混合型证                                           10,000,000 人民币普通股   10,000,000券投资基金前 10 名无限售流通股股东之间,以及前 10 名无限 上述股东中,北京华联集团投资控股有限公司与其他股东之间无关联关系或一售流通股股东和前 10 名股东之间关联关系或一致 致行动人关系;公司未知其他股东之间的关联关系或一致行动人关系。行动的说明
    参与融资融券业务股东情况说明(如有)            不适用公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                北京华联商厦股份有限公司 2013 半年度报告全文
                      第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。
                                                          北京华联商厦股份有限公司 2013 半年度报告全文
                                     第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表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                    期末余额                              期初余额流动资产:
    货币资金                                        726,169,119.62                        506,039,307.18
    结算备付金
    拆出资金
    交易性金融资产
    应收票据
    应收账款                                         66,383,548.14                         49,674,092.46
    预付款项                                        168,835,187.51                        155,434,794.03
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                       23,912,970.26                         89,223,505.66
    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                                        985,300,825.53                        950,371,699.33非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                 14,125,020.00                         18,028,920.00
    持有至到期投资
    长期应收款
                                     北京华联商厦股份有限公司 2013 半年度报告全文
    长期股权投资              863,479,600.04                        764,742,668.37
    投资性房地产             1,968,342,553.68                     1,664,983,210.01
    固定资产                  136,309,527.49                        119,865,347.97
    在建工程                 2,103,155,845.46                     2,078,469,207.12
    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                  830,688,200.17                        838,019,108.43
    开发支出
    商誉                      255,329,192.91                        255,329,192.91
    长期待摊费用              693,218,541.61                        687,772,515.65
    递延所得税资产              9,059,135.18                          6,553,693.83
    其他非流动资产                790,200.00                            790,200.00
    非流动资产合计               6,874,497,816.54                     6,434,554,064.29
    资产总计                     7,859,798,642.07                     7,384,925,763.62流动负债:
    短期借款                  469,400,000.00                        850,000,000.00
    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                   15,000,000.00
    应付账款                  374,390,985.49                        413,747,117.57
    预收款项                   25,932,902.94                         44,252,826.21
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                7,775,942.35                          9,937,360.85
    应交税费                   20,900,721.57                         49,201,522.73
    应付利息                   54,838,360.50                         13,363,925.61
    应付股利                   48,238,331.81
    其他应付款                615,414,067.06                        510,915,946.43
    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     65,000,000.00                        319,800,000.00
    其他流动负债              600,000,000.00                        600,000,000.00
    流动负债合计                 2,296,891,311.72                      2,811,218,699.40非流动负债:
    长期借款                 1,887,475,987.50                       879,475,987.50
    应付债券
    长期应付款
                                                                 北京华联商厦股份有限公司 2013 半年度报告全文
    专项应付款
    预计负债
    递延所得税负债                                        202,839,792.15                          205,047,728.06
    其他非流动负债
    非流动负债合计                                           2,090,315,779.65                     1,084,523,715.56
    负债合计                                                 4,387,207,091.37                     3,895,742,414.96所有者权益(或股东权益):
    实收资本(或股本)                                   1,071,962,929.00                     1,071,962,929.00
    资本公积                                             1,618,061,899.80                     1,620,989,824.80
    减:库存股
    专项储备
    盈余公积                                               58,475,035.55                           58,475,035.55
    一般风险准备
    未分配利润                                            135,252,204.74                          151,746,423.35
    外币报表折算差额
    归属于母公司所有者权益合计                               2,883,752,069.09                     2,903,174,212.70
    少数股东权益                                          588,839,481.61                          586,009,135.96
    所有者权益(或股东权益)合计                             3,472,591,550.70                     3,489,183,348.66
    负债和所有者权益(或股东权益)总计                       7,859,798,642.07                     7,384,925,763.62
    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、母公司资产负债表编制单位:北京华联商厦股份有限公司
                                                                                                       单位:元
                 项目                         期末余额                                期初余额流动资产:
    货币资金                                              682,388,680.23                          452,007,542.83
    交易性金融资产
    应收票据
    应收账款                                               42,117,156.28                           27,505,692.66
    预付款项                                              168,356,909.49                          154,649,505.44
    应收利息
    应收股利
    其他应收款                                            905,125,677.33                          765,561,399.03
    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                                             1,797,988,423.33                        1,549,724,139.96非流动资产:
    可供出售金融资产                                       14,125,020.00                           18,028,920.00
    持有至到期投资
                                     北京华联商厦股份有限公司 2013 半年度报告全文
    长期应收款
    长期股权投资             3,379,160,026.43                     3,280,423,094.76
    投资性房地产
    固定资产                   17,522,297.76                         18,086,383.34
    在建工程                  295,757,647.69                         48,602,904.63
    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                      695,066.47                            855,466.51
    开发支出
    商誉
    长期待摊费用              604,043,523.13                        594,050,866.98
    递延所得税资产              2,371,175.63                          2,066,808.57
    其他非流动资产                790,200.00                            790,200.00
    非流动资产合计               4,314,464,957.11                     3,962,904,644.79
    资产总计                     6,112,453,380.44                     5,512,628,784.75流动负债:
    短期借款                  469,400,000.00                        850,000,000.00
    交易性金融负债
    应付票据                   15,000,000.00
    应付账款                  101,974,034.20                         82,998,737.97
    预收款项                   16,893,826.83                         31,102,848.44
    应付职工薪酬                6,300,534.19                          8,644,283.89
    应交税费                   14,598,440.19                         41,256,155.12
    应付利息                   53,855,376.07                         12,728,048.52
    应付股利                   48,238,331.81
    其他应付款                406,530,292.11                        351,159,596.99
    一年内到期的非流动负债     25,000,000.00                        273,000,000.00
    其他流动负债              600,000,000.00                        600,000,000.00
    流动负债合计                 1,757,790,835.40                     2,250,889,670.93非流动负债:
    长期借款                 1,503,000,000.00                       398,000,000.00
    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              2,930,376.93                          3,906,351.93
    其他非流动负债
    非流动负债合计               1,505,930,376.93                       401,906,351.93
    负债合计                     3,263,721,212.33                     2,652,796,022.86所有者权益(或股东权益):
    实收资本(或股本)       1,071,962,929.00                     1,071,962,929.00
                                                                  北京华联商厦股份有限公司 2013 半年度报告全文
    资本公积                                              1,581,795,389.20                     1,584,723,314.20
    减:库存股
    专项储备
    盈余公积                                                 58,475,035.55                           58,475,035.55
    一般风险准备
    未分配利润                                              136,498,814.36                       144,671,483.14
    外币报表折算差额
    所有者权益(或股东权益)合计                              2,848,732,168.11                     2,859,832,761.89
    负债和所有者权益(或股东权益)总计                        6,112,453,380.44                     5,512,628,784.75
    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3、合并利润表编制单位:北京华联商厦股份有限公司
                                                                                                        单位:元
                       项目                                  本期金额                     上期金额
    一、营业总收入                                                    517,073,568.47              388,187,328.61
    其中:营业收入                                                517,073,568.47              388,187,328.61
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                                    491,278,082.30              371,749,106.06
    其中:营业成本                                                250,641,803.48              176,295,971.10
          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                                           39,622,714.52               29,653,379.10
          销售费用                                                 95,386,205.83               79,114,213.06
          管理费用                                                 15,680,332.22               15,633,539.74
          财务费用                                                 88,950,726.46               71,089,498.46
          资产减值损失                                                996,299.79                     -37,495.40
    加:公允价值变动收益(损失以“-”号填列)
                                                                       北京华联商厦股份有限公司 2013 半年度报告全文
          投资收益(损失以“-”号填列)                               16,722,660.06                   18,182,222.99
          其中:对联营企业和合营企业的投资收益                         16,722,660.06
          汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                                     42,518,146.23                   34,620,445.54
    加:营业外收入                                                        554,427.73                      793,361.11
    减:营业外支出                                                         87,275.36                       20,000.00
          其中:非流动资产处置损失                                          4,596.11
    四、利润总额(亏损总额以“-”号填列)                                 42,985,298.60                   35,393,806.65
    减:所得税费用                                                      8,410,839.75                    3,492,776.38
    五、净利润(净亏损以“-”号填列)                                     34,574,458.85                   31,901,030.27
    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                                         31,744,113.20                   28,205,573.22
    少数股东损益                                                        2,830,345.65                    3,695,457.05
    六、每股收益:                                                    --                              --
    (一)基本每股收益                                                        0.0296                         0.0316
    (二)稀释每股收益                                                        0.0296                         0.0316
    七、其他综合收益                                                        -2,927,925.00                     319,410.00
    八、综合收益总额                                                       31,646,533.85                   32,220,440.27
    归属于母公司所有者的综合收益总额                                   28,816,188.20                   28,524,983.22
    归属于少数股东的综合收益总额                                        2,830,345.65                    3,695,457.05
    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、母公司利润表编制单位:北京华联商厦股份有限公司
                                                                                                             单位:元
                       项目                                    本期金额                        上期金额
    一、营业收入                                                       378,459,173.43                  238,473,135.66
    减:营业成本                                                   180,139,909.53                  118,503,142.43
        营业税金及附加                                                 20,853,285.26                   13,158,886.09
        销售费用                                                       56,651,258.88                   41,732,458.28
        管理费用                                                       12,459,432.01                   15,296,234.26
        财务费用                                                       75,717,244.05                   54,714,351.86
        资产减值损失                                                    1,307,805.65                      -37,495.40
    加:公允价值变动收益(损失以“-”号填列)
                                                                        北京华联商厦股份有限公司 2013 半年度报告全文
        投资收益(损失以“-”号填列)                                  16,722,660.06                     18,182,222.99
        其中:对联营企业和合营企业的投资收益                            16,722,660.06
    二、营业利润(亏损以“-”号填列)                                      48,052,898.11                     13,287,781.13
    加:营业外收入                                                         437,724.55                       358,024.02
    减:营业外支出                                                          60,681.92
        其中:非流动资产处置损失                                             4,596.11
    三、利润总额(亏损总额以“-”号填列)                                  48,429,940.74                     13,645,805.15
    减:所得税费用                                                       8,364,277.71                          9,373.85
    四、净利润(净亏损以“-”号填列)                                      40,065,663.03                     13,636,431.30
    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                                                         -2,927,925.00                      319,410.00
    七、综合收益总额                                                        37,137,738.03                     13,955,841.30
    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5、合并现金流量表编制单位:北京华联商厦股份有限公司
                                                                                                                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                                                    465,774,015.88    338,586,049.31
    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
    收到其他与经营活动有关的现金                                                    168,957,081.71    132,103,642.16
                                                         北京华联商厦股份有限公司 2013 半年度报告全文
    经营活动现金流入小计                                                634,731,097.59   470,689,691.47
    购买商品、接受劳务支付的现金                                    229,474,025.85    93,213,480.09
    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                                   45,225,911.86    35,022,620.65
    支付的各项税费                                                   52,753,092.39    53,245,369.42
    支付其他与经营活动有关的现金                                    129,484,327.29   105,343,570.96
    经营活动现金流出小计                                                456,937,357.39   286,825,041.12
    经营活动产生的现金流量净额                                          177,793,740.20   183,864,650.35二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                                          3,215,728.39      2,783,563.36
    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                                    150,000,000.00
    投资活动现金流入小计                                                153,215,728.39      2,783,563.36
    购建固定资产、无形资产和其他长期资产支付的现金                  346,479,885.19   120,608,397.37
    投资支付的现金                                                   85,230,000.00
    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
    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                                                431,709,885.19   270,608,397.37
    投资活动产生的现金流量净额                                         -278,494,156.80   -267,824,834.01三、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                                            1,793,400,000.00   400,000,000.00
    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                                              1,793,400,000.00   400,000,000.00
    偿还债务支付的现金                                            1,420,800,000.00   404,744,027.78
                                                                   北京华联商厦股份有限公司 2013 半年度报告全文
    分配股利、利润或偿付利息支付的现金                                         53,619,354.96     92,857,405.54
    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
    筹资活动现金流出小计                                                        1,474,419,354.96    497,601,433.32
    筹资活动产生的现金流量净额                                                    318,980,645.04     -97,601,433.32四、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                                                  218,280,228.44   -181,561,616.98
    加:期初现金及现金等价物余额                                              506,039,307.18   1,347,071,221.91
    六、期末现金及现金等价物余额                                                  724,319,535.62   1,165,509,604.93
    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6、母公司现金流量表编制单位:北京华联商厦股份有限公司
                                                                                                        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                                              342,147,585.78    219,291,772.14
    收到的税费返还
    收到其他与经营活动有关的现金                                              135,198,156.67    156,571,841.56
    经营活动现金流入小计                                                          477,345,742.45    375,863,613.70
    购买商品、接受劳务支付的现金                                              149,819,523.52     86,284,921.51
    支付给职工以及为职工支付的现金                                             34,830,350.67     26,997,790.89
    支付的各项税费                                                             28,650,276.77     30,327,710.72
    支付其他与经营活动有关的现金                                              264,012,357.94     91,041,452.76
    经营活动现金流出小计                                                          477,312,508.90    234,651,875.88
    经营活动产生的现金流量净额                                                         33,233.55    141,211,737.82二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                                                    3,215,728.39      2,783,563.36
    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                                              150,000,000.00
    投资活动现金流入小计                                                          153,215,728.39      2,783,563.36
    购建固定资产、无形资产和其他长期资产支付的现金                            278,193,866.85     94,097,484.47
                                                                        北京华联商厦股份有限公司 2013 半年度报告全文
    投资支付的现金                                                                    85,230,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金                                                                           150,000,000.00
    投资活动现金流出小计                                                               363,423,866.85          244,097,484.47
    投资活动产生的现金流量净额                                                        -210,208,138.46         -241,313,921.11三、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                                                           1,793,400,000.00          400,000,000.00
    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                                                             1,793,400,000.00          400,000,000.00
    偿还债务支付的现金                                                           1,317,000,000.00          401,644,027.78
    分配股利、利润或偿付利息支付的现金                                                37,693,541.69         63,849,581.43
    支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                                             1,354,693,541.69          465,493,609.21
    筹资活动产生的现金流量净额                                                         438,706,458.31          -65,493,609.21四、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                                                       228,531,553.40         -165,595,792.50
    加:期初现金及现金等价物余额                                                   452,007,542.83        1,305,766,610.43
    六、期末现金及现金等价物余额                                                       680,539,096.23        1,140,170,817.93
    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7、合并所有者权益变动表编制单位:北京华联商厦股份有限公司本期金额
                                                                                                                  单位:元
            项目                                                   本期金额
                                                  归属于母公司所有者权益                              少数股    所有者
                             股本     资本     减:库   专项   盈余       一般   未分     其他        东权益    权益合
                                      公积      存股    储备   公积       风险   配利                             计
                                                                          准备   润
    一、上年年末余额             1,071,   1,620,                   58,47             151,7            586,009       3,489,18
                             962,9    989,8                    5,035.            46,42                ,135.96   3,348.66
                             29.00    24.80                       55              3.35
    加:会计政策变更
           前期差错更正
                                                      北京华联商厦股份有限公司 2013 半年度报告全文
           其他
    二、本年年初余额           1,071,   1,620,   58,47            151,7          586,009    3,489,18
                           962,9    989,8    5,035.           46,42           ,135.96   3,348.66
                           29.00    24.80       55             3.35
    三、本期增减变动金额(减            -2,927                    -16,49          2,830,3   -16,591,
    少以“-”号填列)                  ,925.0                    4,218.           45.65     797.96
                                        0                        61
    (一)净利润                                                  31,74           2,830,3   34,574,4
                                                              4,113.           45.65      58.85
                                                                 20
    (二)其他综合收益                  -2,927                                              -2,927,9
                                    ,925.0                                                25.00
                                        0
    上述(一)和(二)小计              -2,927                    31,74           2,830,3   31,646,5
                                    ,925.0                    4,113.           45.65      33.85
                                        0                        20(三)所有者投入和减少资本1.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
    (四)利润分配                                                -48,23                    -48,238,
                                                              8,331.                     331.81
                                                                 811.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的                                       -48,23                    -48,238,
    分配                                                          8,331.                     331.81
                                                                 814.其他(五)所有者权益内部结转1.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
    四、本期期末余额           1,071,   1,618,   58,47            135,2          588,839    3,472,59
                                                                      北京华联商厦股份有限公司 2013 半年度报告全文
                            962,9   061,8                    5,035.           52,20           ,481.61   1,550.70
                            29.00   99.80                       55             4.74上年金额
                                                                                                          单位:元
            项目                                                 上年金额
                                                归属于母公司所有者权益                        少数股    所有者
                            股本    资本     减:库   专项   盈余     一般    未分     其他   东权益    权益合
                                    公积     存股     储备   公积     风险    配利                        计
                                                                      准备     润
    一、上年年末余额            893,3   1,800,                   53,60            166,2           159,106   3,073,16
                            02,44   927,9                    5,243.           23,83           ,549.69   6,019.37
                             1.00   52.80                       97             1.91
    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
           其他
    二、本年年初余额            893,3   1,800,                   53,60            166,2           159,106   3,073,16
                            02,44   927,9                    5,243.           23,83           ,549.69   6,019.37
                             1.00   52.80                       97             1.91
    三、本期增减变动金额(减    178,6   -179,9                   4,869,           -14,47          426,902   416,017,
    少以“-”号填列)          60,48   38,12                    791.5            7,408.          ,586.27    329.29
                             8.00    8.00                        8               56
    (一)净利润                                                                  52,92           572,002   53,495,5
                                                                              3,553.              .69     56.58
                                                                                 89
    (二)其他综合收益                  -1,277                                                              -1,277,6
                                    ,640.0                                                                40.00
                                        0
    上述(一)和(二)小计              -1,277                                    52,92           572,002   52,217,9
                                    ,640.0                                    3,553.              .69     16.58
                                        0                                        89
    (三)所有者投入和减少资                                                                      426,330   426,330,
    本                                                                                            ,583.58    583.58
    1.所有者投入资本                                                                             426,330   426,330,
                                                                                              ,583.58    583.582.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                               4,869,           -67,40                    -62,531,
                                                             791.5            0,962.                     170.87
                                                                 8               45
    1.提取盈余公积                                              4,869,           -4,869                        0.00
                                                                           北京华联商厦股份有限公司 2013 半年度报告全文
                                                                  791.5              ,791.5
                                                                     8                   82.提取一般风险准备
    3.对所有者(或股东)的                                                              -62,53                           -62,531,
    分配                                                                                 1,170.                            170.87
                                                                                        874.其他
    (五)所有者权益内部结转     178,6      -178,6                                                                            0.00
                             60,48       60,48
                              8.00        8.00
    1.资本公积转增资本(或      178,6      -178,6                                                                            0.00
    股本)                       60,48       60,48
                              8.00        8.002.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
    四、本期期末余额             1,071,     1,620,                    58,47              151,7             586,009        3,489,18
                             962,9       989,8                   5,035.              46,42             ,135.96        3,348.66
                             29.00       24.80                      55                3.35
    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8、母公司所有者权益变动表编制单位:北京华联商厦股份有限公司本期金额
                                                                                                                        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
                               1,071,962, 1,584,723,                          58,475,035               144,671,48 2,859,832,一、上年年末余额
                                      929.00       314.20                              .55                     3.14       761.89
       加:会计政策变更
           前期差错更正
           其他
                               1,071,962, 1,584,723,                          58,475,035               144,671,48 2,859,832,二、本年年初余额
                                      929.00       314.20                              .55                     3.14       761.89
    三、本期增减变动金额(减少                     -2,927,925.                                            -8,172,668. -11,100,59
                                                                      北京华联商厦股份有限公司 2013 半年度报告全文
    以“-”号填列)                                     00                                                  78          3.78
                                                                                               40,065,663 40,065,663(一)净利润
                                                                                                         .03          .03
                                             -2,927,925.                                                       -2,927,925.(二)其他综合收益
                                                     00                                                                00
                                             -2,927,925.                                       40,065,663 37,137,738上述(一)和(二)小计
                                                     00                                                  .03          .03(三)所有者投入和减少资本1.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
                                                                                                -48,238,33 -48,238,33(四)利润分配
                                                                                                     1.81            1.811.提取盈余公积2.提取一般风险准备
                                                                                                -48,238,33 -48,238,333.对所有者(或股东)的分配
                                                                                                     1.81            1.814.其他(五)所有者权益内部结转1.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
                                1,071,962, 1,581,795,                    58,475,035            136,498,81 2,848,732,四、本期期末余额
                                   929.00        389.20                         .55                  4.36          168.11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
                                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 178,660,48 -179,938,1                        4,869,791.            -18,703,04 -15,110,89
                                                                      北京华联商厦股份有限公司 2013 半年度报告全文
    “-”号填列)                       8.00        28.00                           58                6.66          5.08
                                                                                             48,697,915 48,697,915(一)净利润
                                                                                                    .79           .79
                                            -1,277,640.                                                    -1,277,640.(二)其他综合收益
                                                    00                                                             00
                                            -1,277,640.                                      48,697,915 47,420,275上述(一)和(二)小计
                                                    00                                              .79           .79(三)所有者投入和减少资本1.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
                                                                          4,869,791.         -67,400,96 -62,531,17(四)利润分配
                                                                                 58                2.45          0.87
                                                                          4,869,791.         -4,869,791.
    1.提取盈余公积                                                                                                  0.00
                                                                                 58                  582.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
                              178,660,48 -178,660,4(五)所有者权益内部结转
                                     8.00        88.00
                             178,660,48 -178,660,41.资本公积转增资本(或股本)
                                   8.00      88.002.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
                                1,071,962, 1,584,723,                     58,475,035         144,671,48 2,859,832,四、本期期末余额
                                   929.00       314.20                           .55               3.14        761.89
    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。
                                                                   北京华联商厦股份有限公司 2013 半年度报告全文经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,转增后公司股本总额为89,330.2441万股。根据本公司2011年年度股东大会决议和修改后的章程规定,以2011年12月31日股本89,330.2441万股为基数,按每10股转增2股的比例,以资本公积转增股份17,866.0488万股,转增后公司股本总额为107,196.2929万股。本公司建立了股东大会、董事会、监事会的法人治理结构,设15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14家子公司及2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。本公司会计核算以权责发生制为基础。除某些金融工具外,本财务报表均以历史成本为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。2、遵循企业会计准则的声明本财务报表符合企业会计准则的要求,真实、完整地反映了本公司2013年6月30日的合并及公司财务状况以及2013年度上半年的合并及公司经营成果和合并及公司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。
                                                                 北京华联商厦股份有限公司 2013 半年度报告全文4、记账本位币本公司以人民币为记账本位币。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,合并方在合并中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与合并中取得的净资产账面价值的差额调整资本公积(股本溢价),资本公积(股本溢价)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,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。为进行企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,于发生时计入当期损益。作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。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进行后续计量;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。通过多次交易分步实现非同一控制下的企业合并的,在合并财务报表中,合并成本为购买日支付的对价与购买日之前已经持有的被购买方的股权在购买日的公允价值之和。对于购买日之前已经持有的被购买方的股权,按照购买日的公允价值进行重新计量,公允价值与其账面价值之间的差额计入当期投资收益;购买日之前已经持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日当期投资收益。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。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。子公司的股东权益中不属于本公司所拥有的部分作为少数股东权益在合并资产负债表中股东权益项下单独列示。子公司当期
                                                                   北京华联商厦股份有限公司 2013 半年度报告全文净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项目列示。少数股东分担的子公司的亏损超过了少数股东在该子公司期初所有者权益中所享有的份额,其余额仍冲减少数股东权益。对于购买子公司少数股权或因处置部分股权投资但没有丧失对该子公司控制权的交易,作为权益性交易核算,调整归属于母公司所有者权益和少数股东权益的账面价值以反映其在子公司中相关权益的变化。少数股东权益的调整额与支付/收到对价的公允价值之间的差额调整资本公积,资本公积不足冲减的,调整留存收益。因处置部分股权投资或其他原因丧失了对原有子公司控制权的,剩余股权按照其在丧失控制权日的公允价值进行重新计量;处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益;与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权当期的损益。7、现金及现金等价物的确定标准现金是指库存现金以及可以随时用于支付的存款。现金等价物,是指本公司持有的期限短、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。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资产负债表日,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。
                                                                北京华联商厦股份有限公司 2013 半年度报告全文(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。对于此类金融资产,采用公允价值进行后续计量,公允价值变动形成的利得或损失以及与该等金融资产相关的股利和利息收入计入当期损益。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
    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等。应收款项采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。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确认为其他综合收益并计入资本公积,在该金融资产终止确认时转出,计入当期损益。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,公允价值变动形成的利得或损失以及与该等金融负债相关的股利和利息支出计入当期损益。其他金融负债
    与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本进行后续计量。其他金融负债采用实际利率法,按摊余成本进行后续计量,终止确认或摊销产生的利得或损失计入当期损益。
                                                                   北京华联商厦股份有限公司 2013 半年度报告全文(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。本公司(债务人)与债权人之间签订协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,终止确认现存金融负债,并同时确认新金融负债。(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。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法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。
                                                                  北京华联商厦股份有限公司 2013 半年度报告全文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在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,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,不得转回。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。(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
    内部往来组合                 其他方法                  合并范围内的分、子公司组合中,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%
                                                                北京华联商厦股份有限公司 2013 半年度报告全文
    2-3 年                                                   15%                                          15%
    3 年以上                                                  20%                                          20%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
                    组合名称                                           方法说明
    内部往来组合                                不计提坏账准备(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计价方法:加权平均法(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。在确定存货的可变现净值时,以取得的确凿证据为基础,同时考虑持有存货的目的以及资产负债表日后事项的影响。资产负债表日,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,资产负债表日,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)存货的盘存制度盘存制度: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:
                                                                 北京华联商厦股份有限公司 2013 半年度报告全文12、长期股权投资(1)投资成本的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。(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,对长期股权投资的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;对长期股权投资的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按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。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。在确定能否对被投资单位实施控制或施加重大影响时,已考虑投资企业和其他方持有的被投资单位当期可转换公司债券、当期可执行认股权证等潜在表决权因素。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、按公允价值模式计量的投资性房地产、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。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,
                                                                北京华联商厦股份有限公司 2013 半年度报告全文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第八节、四、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第八节、四、12(4)。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计入当期损益。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。(2)融资租入固定资产的认定依据、计价方法当本公司租入的固定资产符合下列一项或数项标准时,确认为融资租入固定资产:①在租赁期届满时,租赁资产的所有权转移给本公司。②本公司有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定本公司将会行使这种选择权。③即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分。④本公司在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值。⑤租赁资产性质特殊,如果不作较大改造,只有本公司才能使用。融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额的现值两者中较低者,作为入账价值。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。在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用,计入租入资产价值。未确认融资费用在租赁期内各个期间采用实际利率法进行分摊。融资租入的固定资产采用与自有固定资产一致的政策计提租赁资产折旧。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:
                                                                  北京华联商厦股份有限公司 2013 半年度报告全文
            类别                   折旧年限(年)         残值率(%)                 年折旧率(%)
    房屋及建筑物                30-40                                        3-5% 3.23%
    机器设备                    5-10                                         3-5% 19.4%
    电子设备                    5-10                                         3-5% 19.4%
    运输设备                    5-10                                         3-5% 19.4%(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第八节、四、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。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。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第八节、四、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:
                                                                北京华联商厦股份有限公司 2013 半年度报告全文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:
    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。
                                                                 北京华联商厦股份有限公司 2013 半年度报告全文17、无形资产(1)无形资产的计价方法本公司无形资产包括土地使用权、软件等。(2)使用寿命有限的无形资产的使用寿命估计情况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。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
    土地使用权                 30~32 年
    软件                       5~10 年(3)无形资产减值准备的计提无形资产计提资产减值方法见第八节、四、12(4)。18、长期待摊费用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。19、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。
                                                                 北京华联商厦股份有限公司 2013 半年度报告全文(2)预计负债的计量方法预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。本公司于资产负债表日对预计负债的账面价值进行复核,并对账面价值进行调整以反映当前最佳估计数。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。20、收入(1)销售商品收入确认时间的具体判断标准在已将商品所有权上的主要风险和报酬转移给购货方,既没有保留通常与所有权相联系的继续管理权,也没有对已售商品实施有效控制,收入的金额能够可靠地计量,相关的经济利益很可能流入企业,相关的已发生或将发生的成本能够可靠地计量时,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)确认提供劳务收入的依据对在提供劳务交易的结果能够可靠估计的情况下,本公司于资产负债表日按完工百分比法确认收入。劳务交易的完工进度按已经发生的劳务成本占估计总成本的比例确定。提供劳务交易的结果能够可靠估计是指同时满足:A、收入的金额能够可靠地计量;B、相关的经济利益很可能流入企业;C、交易的完工程度能够可靠地确定;D、交易中已发生和将发生的成本能够可靠地计量。如果提供劳务交易的结果不能够可靠估计,则按已经发生并预计能够得到补偿的劳务成本金额确认提供的劳务收入,并将已发生的劳务成本作为当期费用。已经发生的劳务成本如预计不能得到补偿的,则不确认收入。(4)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靠地计量。
                                                                 北京华联商厦股份有限公司 2013 半年度报告全文21、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。已确认的政府补助需要返还时,存在相关递延收益余额的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。22、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。(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。23、经营租赁、融资租赁(1)经营租赁会计处理经营租赁中的租金,本公司在租赁期内各个期间按照直线法确认当期损益。发生的初始直接费用,计入当期损益。
                                                                北京华联商厦股份有限公司 2013 半年度报告全文经营租赁中的租金,本公司在租赁期内各个期间按照直线法计入相关资产成本或当期损益;发生的初始直接费用,计入当期损益。(2)融资租赁会计处理融资租赁中,在租赁开始日本公司按最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。未实现融资收益在租赁期内各个期间采用实际利率法计算确认当期的融资收入。融资租赁中,在租赁开始日本公司将租赁资产公允价值与最低租赁付款额现值两者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。初始直接费用计入租入资产价值。未确认融资费用在租赁期内各个期间采用实际利率法计算确认当期的融资费用。本公司采用与自有固定资产相一致的折旧政策计提租赁资产折旧。24、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 √ 否无(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否25、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无(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
                                                                 北京华联商厦股份有限公司 2013 半年度报告全文(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26、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本公司在职工提供服务的会计期间,将应付的职工薪酬确认为负债。本公司按规定参加由政府机构设立的职工社会保障体系,包括基本养老保险、医疗保险、住房公积金及其他社会保障制度,相应的支出于发生时计入相关资产成本或当期损益。在职工劳动合同到期之前解除与职工的劳动关系,或为鼓励职工自愿接受裁减而提出给予补偿的建议,如果本公司已经制定正式的解除劳动关系计划或提出自愿裁减建议并即将实施,同时本公司不能单方面撤回解除劳动关系计划或裁减建议的,确认因解除与职工劳动关系给予补偿产生的预计负债,并计入当期损益。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                                 应税收入                           17
    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
                                                                          北京华联商厦股份有限公司 2013 半年度报告全文六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                 单位: 元子公司 子公司 注册地 业务性 注册资 经营范 期末实 实质上 持股比 表决权 是否合 少数股 少数股 从母公司所有
    全称    类型               质      本      围       际投资 构成对      例(%) 比例(%) 并报表 东权益 东权益 者权益冲减子
                                                      额       子公司                                    中用于 公司少数股东
                                                               净投资                                    冲减少 分担的本期亏
                                                               的其他                                    数股东 损超过少数股
                                                               项目余                                    损益的 东在该子公司
                                                                 额                                       金额   年初所有者权
                                                                                                                 益中所享有份
                                                                                                                  额后的余额
    坤联信 控股     北京   商业管 5,000,00 商业管 3,000,00                    60%     60% 是      1,989,70
    和                     理        0.00     理、技术      0.00                                      0.00
                                          推广服
                                          务等
    广盛鑫 全资     沈阳   商业管 10,000,0 商业管 10,000,0                   100%    100% 是
    源                     理        00.00    理、商业     00.00
                                          投资等
    南京大 全资     南京   商业管 65,683,6 商业管 65,683,6                   100%    100% 是
    厂                     理        00.00    理、场地     00.00
                                          租赁等通过设立或投资等方式取得的子公司的其他说明(2)同一控制下企业合并取得的子公司
                                                                                                                 单位: 元子公司 子公司 注册地 业务性 注册资 经营范 期末实 实质上 持股比 表决权 是否合 少数股 少数股 从母公司所有
    全称    类型               质      本       围      际投资 构成对      例(%) 比例(%) 并报表 东权益 东权益 者权益冲减子
                                                       额      子公司                                    中用于 公司少数股东
                                                               净投资                                    冲减少 分担的本期亏
                                                               的其他                                    数股东 损超过少数股
                                                               项目余                                    损益的 东在该子公司
                                                                 额                                       金额    年初所有者权
                                                                                                                  益中所享有份
                                                                                                                  额后的余额
    北京万 控股     北京   商业管 450,000, 出租商业 592,000,                  60%     60% 是      162,268,
    贸                     理        000.00   用房、物    000.00                                    200.00
                                          业管理、
                                                                          北京华联商厦股份有限公司 2013 半年度报告全文
                                          仓储服务通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                               单位: 元子公司 子公司 注册地 业务性 注册资 经营范围 期末实 实质上 持股比 表决权 是否合 少数股 少数股 从母公司所有
    全称    类型               质      本                 际投资 构成对      例(%) 比例(%) 并报表 东权益 东权益 者权益冲减子
                                                        额       子公司                                    中用于 公司少数股东
                                                                 净投资                                    冲减少 分担的本期亏
                                                                 的其他                                    数股东 损超过少数股
                                                                 项目余                                    损益的 东在该子公司
                                                                   额                                       金额   年初所有者权
                                                                                                                   益中所享有份
                                                                                                                   额后的余额
    大连华 全资     大连   商业管 60,000,0 百货、房屋 91,515,3                 100%   100% 是
    联                     理        00.00    租赁           00.00
    青海华 全资     西宁   商业管 80,671,0 房屋出租管 146,253,                 100%   100% 是
    联                     理        00.00    理、商业设    700.00
                                          施出租
    北京华 全资     北京   商业管 327,000, 信息咨询、 417,367,                 100%   100% 是
    联商业                 理        000.00   出租商业用    500.00
                                          房
    紫金华 全资     南京   商业管 68,880,0 经营场地租 199,250,                 100%   100% 是
    联                     理        00.00    赁、物业管    000.00
                                          理
    无锡奥 全资     无锡   商业管 87,200,0 商业管理、 122,018,                 100%   100% 是
    盛通达                 理        00.00    经济信息咨    500.00
                                          询
    合肥信 全资     合肥   商业管 272,132, 商业管理、 351,774,                 100%   100% 是
    联顺通                 理        900.00   出租商业设    100.00
                                          施
    合肥达 全资     合肥   商业管 327,090, 商业管理、 389,132,                 100%   100% 是
    兴源                   理        800.00   出租商业设    700.00
                                          施
    龙天陆 控股     北京   商业管 160,000, 投资管理、 183,451,                  51%     51% 是      148,607,
                       理        000.00   房地产开发    000.00                                   400.00
    兴联顺 控股     北京   商业管 200,000, 投资管理、 205,046,                  51%     51% 是      194,978,
    达                     理        000.00   出租商业设    700.00                                   100.00
                                          施
    成都海 控股     成都   商业管 100,000, 投资管理、 97,454,0                  51%     51% 是      80,996,1
    融                     理        000.00   出租商业设     00.00                                    00.00
                                          施
                                                                                  北京华联商厦股份有限公司 2013 半年度报告全文通过非同一控制下企业合并取得的子公司的其他说明七、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:                            --                 --              977,149.96           --                --                  615,393.21
    人民币                           --                 --              977,149.96           --                --                  615,393.21
    银行存款:                       --                 --          723,340,001.12           --                --              505,421,529.43
    人民币                           --                 --          723,340,001.12           --                --              505,421,529.43
    其他货币资金:                   --                 --            1,851,968.54           --                --                    2,384.54
    人民币                           --                 --            1,851,968.54           --                --                    2,384.54
    合计                             --                 --          726,169,119.62           --                --              506,039,307.18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2、应收账款(1)应收账款按种类披露
                                                                                                                                单位: 元
           种类                                   期末数                                                  期初数
                                 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     2.29% 1,657,709.92           100%     1,657,709.92     3.05% 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                70,685,964.55       97.71% 4,302,416.41           6.09% 52,614,531.63 96.95% 2,940,439.17                    5.59%
    组合小计                70,685,964.55       97.71% 4,302,416.41           6.09% 52,614,531.63 96.95% 2,940,439.17                    5.59%
    合计                    72,343,674.47        --          5,960,126.33     --      54,272,241.55     --          4,598,149.09      --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√ 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
                                                                                  北京华联商厦股份有限公司 2013 半年度报告全文
    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,按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                  57,637,834.29       81.54%               2,881,891.73         47,751,233.12         90.76%     2,387,561.67
    1 年以内小计              57,637,834.29       81.54%               2,881,891.73         47,751,233.12         90.76%     2,387,561.67
    1至2年                    11,396,661.42       16.12%               1,139,666.14          4,137,489.78          7.86%         413,748.98
    2至3年                      988,704.71             1.4%             148,305.71             120,664.60          0.23%              18,099.69
    3 年以上                    662,764.13         0.94%                132,552.83             605,144.13          1.15%         121,028.83
    合计                      70,685,964.55       --                   4,302,416.41         52,614,531.63         --         2,940,439.17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)应收账款中金额前五名单位情况
                                                                                                                                  单位: 元
               单位名称                        与本公司关                 金额                  年限          占应收账款总额的比例
                                                      系                                                               (%)
    BHG(北京)百货有限公司                       非关联方                  26,113,029.42    1 年以内                                  36.1%
    时代和煦国际文化传播(北京)有限公司          非关联方                  11,700,000.00    1 年以内                                 16.17%
    北京诚和实信商贸有限公司                      非关联方                   8,591,995.83    1 年以内                                 11.88%
    深圳嘉禾影城有限公司                          非关联方                   1,965,222.59    2 年以内                                  2.72%
    韩国 ERACO                                    非关联方                   1,657,709.92    3 年以上                                  2.29%
    合计                                                  --                50,027,957.76            --                               69.16%
                                                                                  北京华联商厦股份有限公司 2013 半年度报告全文(3)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(%)
    华联咖世家(北京)餐饮管理有限公司            母公司的合营企业                    300,113.86                               0.41%
    合计                                                     --                       300,113.86                               0.41%3、其他应收款(1)其他应收款按种类披露
                                                                                                                                单位: 元
            种类                                 期末数                                                        期初数
                                   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        27,832,973.25 52.34% 27,286,303.25 98.04% 104,016,273.25 87.51% 28,211,273.25                           27.12%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                      25,348,327.08 47.66%          1,982,026.82     7.82%       14,841,239.93 12.49%       1,422,734.27      9.59%
    组合小计                      25,348,327.08 47.66%          1,982,026.82     7.82%       14,841,239.93 12.49%       1,422,734.27      9.59%
    合计                          53,181,300.33     --       29,268,330.07       --      118,857,513.18       --       29,634,007.52       --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款√ 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             5,466,700.00            4,920,030.00                          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                                    27,832,973.25           27,286,303.25                  --                          --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
                                                                           北京华联商厦股份有限公司 2013 半年度报告全文
                                                 (%)                                             (%)1 年以内其中:
    1 年以内                       16,483,014.39 65.02%           824,150.73        6,229,083.33 41.97%               311,454.17
    1 年以内小计                   16,483,014.39 65.02%           824,150.73        6,229,083.33 41.97%               311,454.17
    1至2年                          6,012,752.67 23.72%           601,275.28        5,736,612.83 38.66%               573,661.28
    2至3年                           278,223.90      1.1%          41,733.59          749,798.65    5.05%             112,469.80
    3 年以上                        2,574,336.12 10.16%           514,867.22        2,125,745.12 14.32%               425,149.02
    合计                           25,348,327.08     --         1,982,026.82       14,841,239.93      --             1,422,734.27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)其他应收款金额前五名单位情况
                                                                                                                   单位: 元
              单位名称           与本公司关系               金额                    年限                占其他应收款总额的
                                                                                                             比例(%)
    江苏华安实业总公司                    非关联方             11,699,957.09          3 年以上                               22%
    中国商业对外贸易总公司                非关联方              7,866,316.16          3 年以上                            14.79%
    北京银盈通管理咨询有限公司            非关联方              6,310,626.09          1 年以上                            11.87%
    成都海发(集团)股份有限公司          非关联方              5,466,700.00          3 年以上                            10.28%
    合肥城乡建设委员会                    非关联方              5,355,500.00          1 年以内                            10.07%
                合计                     --                36,699,099.34              --                              69.01%4、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(%)
    1 年以内                                 72,835,187.51       43.14%                              59,434,794.03       38.24%
    1至2年                                   35,000,000.00       20.73%                              35,000,000.00       22.52%
                                                                    北京华联商厦股份有限公司 2013 半年度报告全文
    2至3年                                61,000,000.00     36.13%                             61,000,000.00           39.24%
    合计                                 168,835,187.51     --                                155,434,794.03           --预付款项账龄的说明期末预付款项主要是根据房屋租赁合同支付的租房定金,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
    北京华汇房地产开发中心             非关联方            60,000,000.00            2~3 年                 租赁定金
    北京澳达天成投资有限公司           非关联方            38,947,384.41           2 年以内                预付租金
    北京顺桥房地产开发有限公司         非关联方            28,054,201.13           2 年以内                租赁定金
    成都川宏实业有限公司               非关联方            19,477,619.15           1 年以内                预付租金
    宁夏民生房地产开发有限公司         非关联方             4,000,000.00           1 年以内                租赁定金
    合计                                  --              150,479,204.69               --                        --预付款项主要单位的说明5、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
                   合计                                                                                 150,000,000.00其他流动资产说明本公司委托招商银行北京建国路支行贷款15,000万元给北京华联鹏瑞商业投资管理有限公司(“鹏瑞商业”),贷款期限1年,此笔委贷于2013年4月到期,鹏瑞商业已于到期日归还此笔贷款。6、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
    可供出售权益工具                                                       14,125,020.00                       18,028,920.00
    合计                                                                   14,125,020.00                       18,028,920.00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
                                                                                     北京华联商厦股份有限公司 2013 半年度报告全文根据2009年9月第五次临时股东大会审议通过的《关于出售华联综超股份的议案》,本公司陆续减持北京华联综合超市股份有限公司股份(600361,SH)。截至2013年6月30日,本公司持有可流通股份3,549,000股。7、对合营企业投资和联营企业投资
                                                                                                                                 单位: 元
    被投资单位名 本企业持股 本企业在被投                 期末资产总额         期末负债总额      期末净资产总 本期营业收入        本期净利润
        称            比例(%)      资单位表决权                                                   额            总额
                                       比例(%)一、合营企业二、联营企业
    华联财务                   33%               33%     6,242,834,573.81 4,848,830,238.24 1,394,004,335.57 76,346,481.25 40,930,095.96
    亿商通                     45%               45%        2,748,307.72          325,926.94       2,422,380.78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:不适用8、长期股权投资(1)长期股权投资明细情况
                                                                                                                                 单位: 元
                                                                                               在被投资
                                                                                    在被投资 单位持股
                                                                         在被投资
    被投资单                                                                            单位表决 比例与表                 本期计提 本期现金
             核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                        减值准备
    位                                                                                权比例 决权比例                  减值准备     红利
                                                                         比例(%)
                                                                                      (%)      不一致的
                                                                                                 说明
                        333,255,1 446,514,4 13,506,93 460,021,4
    华联财务 权益法                                                              33%         33%
                            48.54        99.08        1.67      30.75
                        3,735,000 1,864,532                  1,864,532                                    1,864,532
    亿商通       权益法                                                          45%         45%
                                 .00       .94                     .94                                          .94
                        220,000,0 218,228,1                  218,228,1
    鹏瑞商业 成本法                                                           19.64%     19.64%
                            00.00        69.29                  69.29
    绵阳投资                100,000,0 100,000,0                  100,000,0                                                           2,967,298
             成本法                                                         1.11%      1.11%
    基金                        00.00        00.00                  00.00                                                                  .39
    揭阳物资                4,000,000 4,000,000                  4,000,000                                    4,000,000
             成本法                                                         6.6%        6.6%
    供销                             .00       .00                     .00                                          .00
    包头市鼎                59,850,00                59,850,00 59,850,00
             成本法                                                       19.95%     19.95%
    鑫源                            0.00                  0.00        0.00
                        25,380,00                25,380,00 25,380,00
    内江华联 成本法                                                           19.95%     19.95%
                                0.00                  0.00        0.00
                                                                                北京华联商厦股份有限公司 2013 半年度报告全文
                        746,220,1 770,607,2 98,736,93 869,344,1                                      5,864,532             2,967,298
    合计             --                                                   --          --         --
                           48.54      01.31         1.67     32.98                                           .94                   .399、投资性房地产(1)按成本计量的投资性房地产
                                                                                                                           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                              1,895,629,202.96         334,493,985.83                              2,230,123,188.79
    1.房屋、建筑物                                1,895,629,202.96         334,493,985.83                              2,230,123,188.79
    二、累计折旧和累计摊销合计                      230,645,992.95          31,134,642.16                                261,780,635.11
    1.房屋、建筑物                                  230,645,992.95          31,134,642.16                                261,780,635.11
    三、投资性房地产账面净值合计                  1,664,983,210.01         303,359,343.67                              1,968,342,553.68
    1.房屋、建筑物                                1,664,983,210.01         303,359,343.67                              1,968,342,553.68
    五、投资性房地产账面价值合计                  1,664,983,210.01         303,359,343.67                              1,968,342,553.68
    1.房屋、建筑物                                1,664,983,210.01         303,359,343.67                              1,968,342,553.68
                                                                                                                           单位: 元
                                                                                                     本期
    本期折旧和摊销额                                                                                                       31,134,642.16
    投资性房地产本期减值准备计提额                                                                                                    0.0010、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:                 194,682,769.49                            25,893,597.97            65,854.57       220,510,512.89
       机器设备                    168,806,446.08                            24,665,736.97                            193,472,183.05
       运输工具                      2,549,624.29                              356,590.00                               2,906,214.29
    其他设备                            23,326,699.12                              871,271.00             65,854.57        24,132,115.55
            --                  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:                  74,817,421.52                             9,444,822.34            61,258.46        84,200,985.40
       机器设备                     57,222,174.15                             7,930,557.47                             65,152,731.62
       运输工具                      1,697,687.48                              181,150.53                               1,878,838.01
    其他设备                            15,897,559.89                             1,333,114.34            61,258.46        17,169,415.77
                                                                       北京华联商厦股份有限公司 2013 半年度报告全文
           --               期初账面余额                               --                              本期期末余额
    三、固定资产账面净值合计      119,865,347.97                           --                               136,309,527.49
      机器设备                111,584,271.93                           --                               128,319,451.43
      运输工具                    851,936.81                           --                                 1,027,376.28
    其他设备                        7,429,139.23                           --                                 6,962,699.78
    其他设备                                                               --
    五、固定资产账面价值合计      119,865,347.97                           --                               136,309,527.49
      机器设备                111,584,271.93                           --                               128,319,451.43
      运输工具                    851,936.81                           --                                 1,027,376.28
    其他设备                        7,429,139.23                           --                                 6,962,699.78本期折旧额 9,444,822.34 元;本期由在建工程转入固定资产原价为元。11、在建工程(1)在建工程情况
                                                                                                             单位: 元
        项目                               期末数                                             期初数
                           账面余额        减值准备    账面价值             账面余额        减值准备    账面价值
    龙天陆建安工程         348,181,558.05                 348,181,558.05   303,361,058.77                   303,361,058.77
    兴联顺达建安工程       847,689,144.05                 847,689,144.05   844,711,562.36                   844,711,562.36
    成都海融建安工程       561,668,198.77                 561,668,198.77   513,030,893.95                   513,030,893.95
    顺义项目装修工程       102,707,545.17                 102,707,545.17         9,915,408.76                 9,915,408.76
    奥莱小镇装修工程            1,607,212.41                1,607,212.41         1,607,212.41                 1,607,212.41
    大屯项目装修工程           11,541,452.99               11,541,452.99        11,541,452.99                11,541,452.99
    广盛鑫源装修工程           39,199,678.10               39,199,678.10         2,744,058.10                 2,744,058.10
    达兴源建安工程                                                         356,018,729.31                   356,018,729.31
    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                                                              25,093,225.47                25,093,225.47
    海口项目工程               52,300,000.00               52,300,000.00
    廊坊项目工程               35,000,000.00               35,000,000.00
    兰州项目工程               30,575,246.00               30,575,246.00
    银川项目工程               20,000,000.00               20,000,000.00
    朔州项目工程               20,000,000.00               20,000,000.00
    紫金项目工程               18,000,000.00               18,000,000.00
    包头青东路工程              2,234,077.12                2,234,077.12
                                                                                       北京华联商厦股份有限公司 2013 半年度报告全文
    辽宁盘锦项目工程                   1,196,000.00                         1,196,000.00
    其他零星工程                        810,127.80                            810,127.80
    合计                        2,103,155,845.46                      2,103,155,845.46 2,078,469,207.12                    2,078,469,207.12(2)重大在建工程项目变动情况
                                                                                                                             单位: 元
                                                                       工程投入         利息资本 其中:本 本期利息
                                               转入固定
    项目名称 预算数        期初数 本期增加                     其他减少 占预算比 工程进度 化累计金 期利息资 资本化率 资金来源 期末数
                                                 资产
                                                                        例(%)              额         本化金额   (%)
    龙天陆建 535,000,0 303,361,0 44,820,49                                                  22,310,62                             348,181,5
                                                                           98%
    安工程        00.00       58.77         9.28                                                 9.09                                58.05
    兴联顺达 1,019,000 844,711,5 2,977,581                                                  37,354,79                             847,689,1
                                                                           80%
    建安工程     ,000.00      62.36          .69                                                 9.39                                44.05
    成都海融 445,000,0 513,030,8 48,637,30                                                  3,518,334                             561,668,1
                                                                           92%
    建安工程      00.00       93.95         4.82                                                    .80                              98.77
    顺义项目 172,050,0 9,915,408 92,792,13                                                                                        102,707,5
                                                                           60%
    装修工程      00.00          .76        6.41                                                                                     45.17
    大屯项目 165,860,0 11,541,45                                                                                                  11,541,45
                                                                           10%
    装修工程      00.00         2.99                                                                                                   2.99
    广盛鑫源 77,240,00 2,744,058 36,455,62                                                                                        39,199,67
                                                                           50%
    装修工程        0.00         .10        0.00                                                                                       8.10
    达兴源建               356,018,7               356,018,7
    安工程                    29.31                   29.31
    肖家河装               25,093,22                           25,093,22
    修工程                      5.47                                5.47
    兰州项目 103,800,0                 30,575,24                                                                                  30,575,24
                                                                           30%
    工程          00.00                     6.00                                                                                       6.00
    海口项目 70,000,00                 52,300,00                                                                                  52,300,00
                                                                           40%
    工程            0.00                    0.00                                                                                       0.00
    廊坊项项 69,460,00                 35,000,00                                                                                  35,000,00
                                                                           50%
    目工程          0.00                    0.00                                                                                       0.00
           2,657,410 2,066,416 343,558,3 356,018,7 25,093,22                            63,183,76                             2,028,862
    合计                                                                      --      --                             --     --
             ,000.00     ,389.71      88.20       29.31         5.47                         3.28                               ,823.13在建工程项目变动情况的说明(3)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。
                                                                    北京华联商厦股份有限公司 2013 半年度报告全文12、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                  869,314,838.79                                                     869,314,838.79
    土地使用权                        866,730,838.79                                                     866,730,838.79
    MI 信息系统                         2,584,000.00                                                       2,584,000.00
    二、累计摊销合计                   31,295,730.36          7,330,908.26                                38,626,638.62
    土地使用权                         30,071,030.20          6,543,191.79                                36,614,221.99
    MI 信息系统                         1,224,700.16           787,716.47                                  2,012,416.63
    三、无形资产账面净值合计          838,019,108.43         -7,330,908.26                               830,688,200.17
    土地使用权                        838,019,108.43         -7,330,908.26                               830,688,200.17MI 信息系统土地使用权MI 信息系统
    无形资产账面价值合计              838,019,108.43         -7,330,908.26                               830,688,200.17
    土地使用权                        836,659,808.59         -6,543,191.79                               830,116,616.80
    MI 信息系统                         1,359,299.84           -787,716.47                                  571,583.37本期摊销额 7,330,908.26 元。13、商誉
                                                                                                          单位: 元
    被投资单位名称或形成商誉的事项         期初余额       本期增加     本期减少      期末余额          期末减值准备
    非同一控制下的企业合并(注 1)          5,502,382.88                               5,502,382.88
    非同一控制下的企业合并(注 2)        207,606,998.91                             207,606,998.91
    非同一控制下的企业合并(注 3)         42,219,811.12                              42,219,811.12
    合计                                  255,329,192.91                             255,329,192.91说明商誉的减值测试方法和减值准备计提方法注1:本公司于2008年1月购买青海华联100%股权,根据北京中企华资产评估有限责任公司中企华评报字[2007]第013号资产评估报告,对应股权按资产基础法的评估值为11,558.27万元,购买作价11,558.27万元。青海华联购买日的可辨认净资产公允价值11,509.64万元,确认递延所得税负债后形成合并商誉550.24万元。注2:本公司于2009年6月购买北京华联商业、紫金华联、无锡奥盛通达、合肥信联顺通、合肥达兴源等五家公司100%股权,根据北京中企华资产评估有限责任公司中企华评报字(2008)第489号资产评估报告,对应股权按资产基础法的评估值为82,936.52万元,购买作价82,936.52万元。五家公司购买日的可辨认净资产公允价值83,602.84万元,发行股份(权益性证券)
                                                                        北京华联商厦股份有限公司 2013 半年度报告全文的公允价值97,370.90万元,在确认递延所得税负债6,992.64万元后,形成合并商誉20,760.70万元。注3:本公司于2012年12月收购龙天陆、兴联顺达、成都海融等3家公司51%股权。购买作价48,595.16万元,本公司认为3家公司购买日的可辨认净资产公允价值为100,284.19万元,在确认递延所得税负债13,277.95万元后,按收购股权比例51%,形成合并商誉4,221.98万元。14、长期待摊费用
                                                                                                              单位: 元
       项目            期初数           本期增加额      本期摊销额      其他减少额        期末数         其他减少的原因
    上地分公司装修        36,066,927.66        579,482.80    1,236,964.88                   35,409,445.58
    沈阳分公司装修        29,804,703.87                        977,788.38                   28,826,915.49
    通州分公司装修        49,387,014.78        140,860.00    1,814,795.28                   47,713,079.50
    兰州分公司装修        52,764,068.24        133,586.71    1,856,798.85                   51,040,856.10
    回龙观分公司装修      19,734,363.08        150,238.00      967,329.85                   18,917,271.23
    丰台分公司装修        41,249,093.93        184,228.91    1,508,745.70                   39,924,577.14
    天通苑分公司装修      42,341,705.85        272,262.92    1,375,010.16                   41,238,958.61
    海淀分公司装修        14,569,449.08      1,182,135.99      639,771.57                    15,111,813.50
    成都二分装修         127,786,570.21                      4,394,324.04                  123,392,246.17
    青海分公司装修        42,792,179.48                      1,393,229.76                   41,398,949.72
    南京分装修            39,639,078.34                      1,784,468.10                   37,854,610.24
    天时名苑装修          44,731,339.13      1,196,289.00    1,306,412.21                   44,621,215.92
    太原街分公司装修      50,187,373.33                      1,930,283.58                   48,257,089.75
    南京大厂装修          50,440,581.50                      2,183,815.14                   48,256,766.36
    沈阳广盛鑫源装修       7,446,859.57                        255,859.80                    7,190,999.77
    北京万贸装修          34,783,972.02                      1,792,985.52                   32,990,986.50
    信联顺通铺面装修           195,637.51      166,400.00       37,410.29                      324,627.22
    北京华联商业改造           417,438.07                        8,079.44                      409,358.63
    肖家河装修                              27,704,861.60      363,087.42                   27,341,774.18
    其他                   3,434,160.00                        437,160.00                    2,997,000.00
    合计                 687,772,515.65     31,710,345.93   26,264,319.97                  693,218,541.61          --长期待摊费用的说明15、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已确认的递延所得税资产和递延所得税负债
                                                                   北京华联商厦股份有限公司 2013 半年度报告全文
                                                                                                             单位: 元
                    项目                                 期末数                                期初数递延所得税资产:
    资产减值准备                                                        3,037,244.04                           2,746,926.62
    可抵扣亏损                                                          6,021,891.14                           3,806,767.21
    小计                                                                9,059,135.18                           6,553,693.83递延所得税负债:
    计入资本公积的可供出售金融资产公允价值变动                          2,930,376.93                           3,906,351.93
    购买子公司可辨认净资产公允价值与账面价值差额                     199,909,415.22                         201,141,376.13
    小计                                                             202,839,792.15                         205,047,728.06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                                                29,944,013.17                           29,108,983.17
    可抵扣亏损                                                      56,714,426.36                           68,163,425.00
    合计                                                            86,658,439.53                           97,272,408.17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
       2013 年                             61,387.11            61,387.11
       2014 年                            252,723.73        252,723.73
       2015 年                      32,547,832.77         43,996,831.41
       2016 年                       4,169,870.58          4,169,870.58
       2017 年                      19,682,612.17         19,682,612.17
    合计                                56,714,426.36         68,163,425.00                       --应纳税差异和可抵扣差异项目明细
                                                                                                             单位: 元
                      项目                                                  暂时性差异金额
                                                                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                               2,930,376.94
    长期股权投资转为可供出售金融资产前权益法核算部分                        11,815,665.57
    购买子公司可辨认净资产公允价值与账面价值差异                           796,613,126.09
    小计                                                                   811,359,168.60可抵扣差异项目
                                                                      北京华联商厦股份有限公司 2013 半年度报告全文
    资产减值准备                                                             12,148,976.16
    可抵扣亏损                                                               24,087,564.56
    小计                                                                     36,236,540.7216、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                  34,232,156.61       3,009,201.81       2,012,902.02                         35,228,456.40
    五、长期股权投资减值准备       5,864,532.94                                                                5,864,532.94
    合计                          40,096,689.55       3,009,201.81       2,012,902.02                         41,092,989.34资产减值明细情况的说明17、其他非流动资产
                                                                                                              单位: 元
                    项目                               期末数                                   期初数
    预付软件开发费                                                      790,200.00                              790,200.00
    合计                                                                790,200.00                              790,200.00其他非流动资产的说明18、短期借款(1)短期借款分类
                                                                                                              单位: 元
                    项目                               期末数                                   期初数
    保证借款                                                         469,400,000.00                          200,000,000.00
    信用借款                                                                                                  50,000,000.00
    委托借款                                                                                                 600,000,000.00
    合计                                                             469,400,000.00                          850,000,000.00短期借款分类的说明华联集团为本公司4.69亿元短期借款提供保证担保。
                                                                  北京华联商厦股份有限公司 2013 半年度报告全文19、应付账款(1)应付账款情况
                                                                                                              单位: 元
                   项目                             期末数                                      期初数
    工程款                                                       308,080,553.71                              351,020,568.58
    土地款                                                        50,000,000.00                               50,000,000.00
    房租及物业费                                                  16,193,926.78                               11,974,929.30
    设备款                                                           116,505.00                                 723,057.00
    其他                                                                                                          28,562.69
    合计                                                         374,390,985.49                              413,747,117.5720、预收账款(1)预收账款情况
                                                                                                              单位: 元
                     项目                             期末数                                    期初数
    租金及管理费等                                                 25,932,902.94                              33,658,017.09
    佣金、咨询服务费                                                                                          10,594,809.12
    合计                                                           25,932,902.94                              44,252,826.21(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
                                                                                                              单位: 元
                   单位名称                           期末数                                    期初数
    北京华联嘉合投资管理有限公司                                          3,753.20                                54,209.75
    华联咖世家(北京)餐饮管理有限公司                                   87,813.23                                49,086.00
    合计                                                                 91,566.43                              103,295.7521、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           6,637,850.91    32,615,506.71             34,828,103.12             4,425,254.50
    二、职工福利费                                         584,449.50                 584,449.50
    三、社会保险费                         45,085.58      5,401,862.95               5,374,168.94               72,779.59
                                                                   北京华联商厦股份有限公司 2013 半年度报告全文
    ①医疗保险费                           11,054.24         1,719,575.07            1,681,515.27                49,114.04
    ②基本养老保险费                       34,236.10         3,271,128.31            3,261,602.22                43,762.19
    ③失业保险费                              280.35           205,136.53              204,664.15                   752.73
    ④工伤保险费                            -4,748.74           71,813.79                  89,935.12            -22,870.07
    ⑤生育保险费                            4,263.63           134,209.25              136,452.18                 2,020.70
    四、住房公积金                          -2,648.79        1,764,127.50            1,761,287.50                   191.21
    六、其他                             3,257,073.15        2,466,476.90            2,445,833.00           3,277,717.05
    工会经费和职工教育经费               3,257,073.15        2,466,476.90            2,445,833.00           3,277,717.05
    合计                                 9,937,360.85       42,832,423.56           44,993,842.06           7,775,942.35应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 3,277,717.05 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排22、应交税费
                                                                                                              单位: 元
                      项目                                   期末数                                期初数
    增值税                                                                  -305,025.48                         -315,853.35
    营业税                                                                  8,539,550.08                        8,061,381.45
    企业所得税                                                              9,847,065.25                    38,809,592.77
    城市维护建设税                                                           726,425.35                          689,780.14
    房产税                                                                  1,539,575.98                        1,400,086.31
    教育费附加                                                               368,851.15                          489,069.53
    其他                                                                     184,279.24                           67,465.88
    合计                                                                  20,900,721.57                     49,201,522.73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23、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                                        29,023,743.85                         2,059,008.93
    短期借款应付利息                                                         792,283.33                         2,632,916.67
    短期融资券应付利息                                                    25,022,333.32                         8,672,000.01
    合计                                                                  54,838,360.50                     13,363,925.61应付利息说明
                                                           北京华联商厦股份有限公司 2013 半年度报告全文24、其他应付款(1)其他应付款情况
                                                                                                单位: 元
                     项目                      期末数                              期初数
    租户保证金                                               191,361,011.94                   136,703,170.26
    代收代付结算卡款                                            8,266,442.94                    17,006,348.73
    待付费用                                                   29,019,531.07                    23,380,560.18
    往来款及其他                                             386,767,081.11                   333,825,867.26
    合计                                                     615,414,067.06                   510,915,946.43(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
                                                                                                单位: 元
                   单位名称                    期末数                              期初数
    北京华联嘉合投资管理有限公司                                  52,567.82                        62,853.50
    北京华联商业设施清洁服务有限公司                             478,886.40                       223,000.00
    北京华联商业贸易发展有限公司                                 150,000.00                       150,000.00
    华联咖世家(北京)餐饮管理有限公司                           171,039.17                       121,829.17
    合计                                                         852,493.39                       557,682.6725、一年内到期的非流动负债(1)一年内到期的非流动负债情况
                                                                                                单位: 元
                    项目                     期末数                              期初数
    1 年内到期的长期借款                                  65,000,000.00                       319,800,000.00
    合计                                                  65,000,000.00                       319,800,000.00(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                                              65,000,000.00                         65,000,000.00
    保证借款                                                                                  254,800,000.00
                                                                              北京华联商厦股份有限公司 2013 半年度报告全文
    合计                                                                 65,000,000.00                                   319,800,000.00一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
    贷款单位       借款起始日         借款终止日        币种        利率(%)               期末数                     期初数
                                                                                 外币金额    本币金额       外币金额    本币金额
    交通银行北京 2010 年 02 月 05 日 2013 年 02 月 05 日 人民币元                                                          149,000,000.00海淀支行
    交通银行北京 2010 年 02 月 03 日 2013 年 02 月 03 日 人民币元                                                           99,000,000.00海淀支行
    交通银行股份 2012 年 12 月 17 日 2013 年 12 月 16 日 人民币元            7.21%              40,000,000.00               40,000,000.00有限公司北京海淀支行
    国家开发银行 2012 年 10 月 11 日 2013 年 12 月 15 日 人民币元            7.05%              13,000,000.00               13,000,000.00股份有限公司
    国家开发银行 2012 年 10 月 11 日 2013 年 08 月 04 日 人民币元            7.05%              12,000,000.00               12,000,000.00股份有限公司
    合计                  --                --             --            --             --      65,000,000.00      --      313,000,000.00一年内到期的长期借款中的逾期借款
                                                                                                                          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26、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                                                               600,000,000.00                              600,000,000.00
    合计                                                                     600,000,000.00                              600,000,000.00其他流动负债说明27、长期借款(1)长期借款分类
                                                                                                                          单位: 元
                    项目                                        期末数                                      期初数
                                                                                 北京华联商厦股份有限公司 2013 半年度报告全文
    抵押借款                                                                 668,000,000.00                               856,800,000.00
    保证借款                                                                1,200,000,000.00                              248,000,000.00
    抵押并保证借款                                                            84,475,987.50                                94,475,987.50
    一年内到期的长期借款                                                      -65,000,000.00                             -319,800,000.00
    合计                                                                    1,887,475,987.50                              879,475,987.50长期借款分类的说明(2)金额前五名的长期借款
                                                                                                                           单位: 元
    贷款单位    借款起始日 借款终止日        币种     利率(%)                    期末数                           期初数
                                                                        外币金额        本币金额          外币金额       本币金额
    国家开发银行    2012 年 10 月 2021 年 09 月 人民币元         7.05%                     161,000,000.00                  161,000,000.00
    股份有限公司    11 日        08 日
    国家开发银行    2012 年 10 月 2020 年 12 月 人民币元         7.05%                     142,000,000.00                  142,000,000.00
    股份有限公司    11 日        31 日
    招行建国路支    2012 年 06 月 2015 年 06 月 人民币元             6.4%                                                   95,000,000.00
    行              29 日        28 日
    交通银行北京    2010 年 12 月 2021 年 06 月 人民币元         7.12%                     300,000,000.00                  300,000,000.00
    海淀支行        17 日        17 日
    北京银行营业    2013 年 02 月 2015 年 02 月 人民币元             6.3%                 1,200,000,000.00
    部              21 日        21 日
    交通银行北京    2011 年 11 月 2021 年 08 月 人民币元         8.11%                                                      87,000,000.00
    海淀支行        01 日        12 日
    招行北京分行    2012 年 07 月 2015 年 07 月 人民币元         7.04%                      46,237,993.75
    营业部          05 日        05 日
    合计                    --           --        --           --              --        1,849,237,993.75          --     785,000,000.00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28、股本
                                                                                                                              单位:元
                    期初数                              本期变动增减(+、-)                                           期末数
                                   发行新股          送股        公积金转股            其他              小计
    股份总数        1,071,962,929.00                                                                                      1,071,962,929.00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
                                                                     北京华联商厦股份有限公司 2013 半年度报告全文29、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)              1,519,779,490.79                                                1,519,779,490.79
    其他资本公积                         101,210,334.01                                2,927,925.00      98,282,409.01
    合计                              1,620,989,824.80                                 2,927,925.00   1,618,061,899.80资本公积说明其他资本公积本期减少2,927,925.00元,系本期可供出售金融资产公允价值变动减少。30、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                          58,475,035.55                                                  58,475,035.55
    合计                                  58,475,035.55                                                  58,475,035.55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31、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                                                    151,746,423.35            --
    调整后年初未分配利润                                                      151,746,423.35            --
    加:本期归属于母公司所有者的净利润                                          31,744,113.20           --
    应付普通股股利                                                              48,238,331.81
    期末未分配利润                                                            135,252,204.74            --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
                                                                        北京华联商厦股份有限公司 2013 半年度报告全文32、营业收入、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                                                   452,780,276.86                              338,025,985.93
    其他业务收入                                                       64,293,291.61                            50,161,342.68
    营业成本                                                       250,641,803.48                              176,295,971.10(2)主营业务(分行业)
                                                                                                                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
    租赁及物业管理                    361,430,236.38            208,094,716.52         338,025,985.93          176,295,971.10
    咨询管理服务                       91,350,040.48             12,461,791.27
    合计                              452,780,276.86            220,556,507.79         338,025,985.93          176,295,971.10(3)主营业务(分地区)
                                                                                                                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                          325,287,777.63            126,041,381.68         212,130,376.73           87,062,099.14
    东北地区                           18,648,069.92             18,609,391.42          27,513,397.43           18,133,328.90
    西北地区                           35,068,591.52             17,628,605.25          30,613,949.45           18,052,471.45
    华东地区                               9,664,246.37          16,418,768.44          16,727,488.10           12,360,110.15
    西南地区                           64,111,591.42             41,858,361.00          51,040,774.22           40,687,961.46
    合计                              452,780,276.86            220,556,507.79         338,025,985.93          176,295,971.10(4)公司来自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(%)
    BHG(北京)百货有限公司                                         48,811,906.85                                    9.44%
    北京华联综合超市股份有限公司                                    31,021,960.48                                         6%
    时代和煦国际文化传播(北京)有限公司                            11,700,000.00                                    2.26%
                                                              北京华联商厦股份有限公司 2013 半年度报告全文
    北京诚和实信商贸有限公司                                  8,066,062.55                              1.56%
    橙天嘉禾娱乐(集团)有限公司                              6,310,026.69                              1.22%
    合计                                                 105,909,956.57                                20.48%营业收入的说明33、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
    营业税                             26,180,954.90            19,240,477.54
    城市维护建设税                      1,609,112.26             1,250,109.63
    教育费附加                           786,259.69              1,237,610.29
    房产税                             10,006,478.21             7,557,418.52
    土地使用税                           448,716.64                351,456.98
    地方基金                             591,192.82                 16,306.14
    合计                               39,622,714.52            29,653,379.10              --营业税金及附加的说明:无34、销售费用
                                                                                                   单位: 元
                 项目                       本期发生额                           上期发生额
    职工薪酬                                                 28,256,882.28                         20,826,691.48
    水、电、燃气费                                           25,040,580.68                         24,381,468.71
    管理服务费                                               18,715,342.25                         14,354,906.63
    企划费                                                    7,494,963.62                          5,837,267.16
    其他                                                     15,878,437.00                         13,713,879.08
    合计                                                     95,386,205.83                         79,114,213.0635、管理费用
                                                                                                   单位: 元
                 项目                       本期发生额                           上期发生额
    职工薪酬                                                 12,176,494.42                          9,888,190.33
    业务招待费                                                1,201,359.39                          1,869,820.88
    差旅费                                                      148,369.00                           395,013.06
    证券费用                                                    674,585.50                           473,800.00
                                                                  北京华联商厦股份有限公司 2013 半年度报告全文
    其他                                                          1,479,523.91                             3,006,715.47
    合计                                                         15,680,332.22                            15,633,539.7436、财务费用
                                                                                                          单位: 元
               项目                             本期发生额                               上期发生额
    利息支出                                                     92,116,208.16                            87,785,307.44
    利息收入                                                     -3,396,550.09                            -16,882,162.22
    手续费及其他                                                   231,068.39                                186,353.24
    合计                                                         88,950,726.46                            71,089,498.4637、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                                     2,967,298.39                          1,829,365.56
    权益法核算的长期股权投资收益                                    13,506,931.67                         16,068,937.43
    可供出售金融资产等取得的投资收益                                   248,430.00                            283,920.00
    合计                                                            16,722,660.06                         18,182,222.99(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                               2,967,298.39          2,499,643.36 基金分红
    鹏瑞商业                                                          -670,277.80
    合计                                       2,967,298.39          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                                  13,506,931.67         16,068,937.43 利润增长
    合计                                      13,506,931.67         16,068,937.43                 --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
                                                                      北京华联商厦股份有限公司 2013 半年度报告全文38、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                                                           996,299.79                               -37,495.40
    合计                                                                   996,299.79                               -37,495.4039、营业外收入(1)营业外收入情况
                                                                                                                 单位: 元
                                                                                             计入当期非经常性损益的
                  项目                    本期发生额                   上期发生额
                                                                                                         金额
    政府补助                                          43,000.00                                                      43,000.00
    罚款及赔款收入                                   511,067.37                    792,991.58                       511,067.37
    其他                                                   360.36                       369.53                         360.36
    合计                                             554,427.73                    793,361.11                       554,427.73(2)政府补助明细
                                                                                                                 单位: 元
               项目                本期发生额                上期发生额                           说明
    合肥信联安全生产达标奖励金                 43,000.00
    合计                                       43,000.00                                               --营业外收入说明根据关于印发《蜀山区企业安全生产标准化创建工作考核奖惩办法》的通知,合肥信联顺通取得安全生产达标奖励金4.30万元。40、营业外支出
                                                                                                                 单位: 元
                                                                                                计入当期非经常性损益
                      项目                      本期发生额                 上期发生额
                                                                                                         的金额
    非流动资产处置损失合计                                     4,596.11                                               4,596.11
    其中:固定资产处置损失                                     4,596.11                                               4,596.11
    对外捐赠                                                  20,000.00                 20,000.00                    20,000.00
    滞纳金及罚款                                              62,679.25                                              62,679.25
    合计                                                      87,275.36                 20,000.00                    87,275.36
                                                                     北京华联商厦股份有限公司 2013 半年度报告全文营业外支出说明41、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                                         10,675,286.87                  3,483,402.53
    递延所得税调整                                                           -2,264,447.12                       9,373.85
    合计                                                                      8,410,839.75                  3,492,776.3842、基本每股收益和稀释每股收益的计算过程
                     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                 31,744,113.20         28,205,573.22
    报告期归属于公司普通股股东的非经常性损益                F                      343,838.88          565,068.66
    报告期扣除非经常性损益后归属于公司普通股股东         P2=P1-F               31,400,274.32         27,640,504.56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响            P3                               --                   --
    稀释事项对扣除非经常性损益后归属于公司普通股            P4                               --                   --股东的净利润的影响
    期初股份总数                                            S0                 1,071,962,929          893,302,441
    报告期因公积金转增股本或股票股利分配等增加股            S1                               --                   --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                                --                   --
    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*Mi/M0          1,071,962,929          893,302,441
                                                   -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增         X1                                --                   --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               1,071,962,929          893,302,441
    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                      0.0296               0.0316
    扣除非经常性损益后归属于公司普通股股东的基本         Y2=P2/S                      0.0293               0.0309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
                                                                北京华联商厦股份有限公司 2013 半年度报告全文扣除非经常性损益后归属于公司普通股股东的稀释 Y4=(P2+P4)/X2每股收益说明:报告期内,本公司无稀释性事项。43、其他综合收益
                                                                                                        单位: 元
                       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                            -3,903,900.00                  425,880.00
    减:可供出售金融资产产生的所得税影响                              -975,975.00                   106,470.00
                       小计                                         -2,927,925.00                  319,410.00
                       合计                                         -2,927,925.00                  319,410.00其他综合收益说明44、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                                                                                 26,871,590.22
    利息收入                                                                                         10,071,228.77
    营业外收入                                                                                         192,392.89
    往来款                                                                                          131,821,869.83
                              合计                                                              168,957,081.71收到的其他与经营活动有关的现金说明(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                                                                                         89,532,218.99
    支付押金                                                                                         12,812,638.64
    往来款                                                                                           27,119,469.66
    营业外支出                                                                                           20,000.00
                              合计                                                              129,484,327.29支付的其他与经营活动有关的现金说明
                                                           北京华联商厦股份有限公司 2013 半年度报告全文(3)收到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收到的其他与投资活动有关的现金说明45、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                                                      34,574,458.85                    31,901,030.27
    加:资产减值准备                                              996,299.79                         -37,495.40
    固定资产折旧、油气资产折耗、生产性生物资产折旧              40,579,464.50                    35,161,942.55
    无形资产摊销                                                 7,330,908.26                      6,193,666.15
    长期待摊费用摊销                                            26,264,319.97                    20,365,697.47处置固定资产、无形资产和其他长期资产的损失(收益
                                                                 4,596.11以“-”号填列)
    财务费用(收益以“-”号填列)                              92,116,208.16                    87,785,307.44
    投资损失(收益以“-”号填列)                             -16,722,660.06                    -18,182,222.99
    递延所得税资产减少(增加以“-”号填列)                    -2,505,441.35                          9,373.85
    递延所得税负债增加(减少以“-”号填列)                    -1,231,960.93                     -1,070,635.74
    经营性应收项目的减少(增加以“-”号填列)                 -25,948,094.91                    29,876,175.42
    经营性应付项目的增加(减少以“-”号填列)                  22,335,641.81                     -8,138,188.67
    经营活动产生的现金流量净额                                 177,793,740.20                   183,864,650.35
    2.不涉及现金收支的重大投资和筹资活动:               --                               --
    3.现金及现金等价物净变动情况:                       --                               --
    现金的期末余额                                             724,319,535.62               1,165,509,604.93
    减:现金的期初余额                                         506,039,307.18               1,347,071,221.91
    现金及现金等价物净增加额                                   218,280,228.44                   -181,561,616.98
                                                                           北京华联商厦股份有限公司 2013 半年度报告全文(2)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                                                                   724,319,535.62                       506,039,307.18
    其中:库存现金                                                                 977,149.96                           772,757.22
    可随时用于支付的银行存款                                               723,340,001.12                      1,164,736,847.71
    可随时用于支付的其他货币资金                                                 2,384.54
    三、期末现金及现金等价物余额                                               724,319,535.62                       506,039,307.18现金流量表补充资料的说明八、关联方及关联交易1、本企业的母公司情况
                                                                                母公司对 母公司对
    母公司名                                  法定代表                              本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型   注册地                业务性质 注册资本
    称                                         人                                持股比例 表决权比 终控制方               代码
                                                                                  (%)        例(%)
                                                                  1,150,000,                            海南文促 28408469-
    华联集团 控股股东 有限责任 北京           吉小安       商业                       29.58%      29.58%
                                                                  000.00                                会          8本企业的母公司情况的说明2、本企业的子公司情况
    子公司全称      子公司类型 企业类型 注册地 法定代表人 业务性质             注册资本     持股比例 表决权比例 组织机构代
                                                                                            (%)          (%)             码
    坤联信和         控股子公司 有限公司   北京        陈雷       商业管理       5,000,000            60%          60% 68575874-5
    广盛鑫源         控股子公司 有限公司   沈阳        牛晓华     商业管理      10,000,000        100%           100% 55077286-5
    南京大厂         控股子公司 有限公司   南京        肖岳振     商业管理      65,683,600        100%           100% 69837092-6
    北京万贸         控股子公司 有限公司   北京        牛晓华     商业管理 450,000,000                60%          60% 75131154-7
    大连华联         控股子公司 有限公司   大连        赵国清     商业管理      60,000,000        100%           100% 1695921-7
    青海华联         控股子公司 有限公司   西宁        赵国清     商业管理      80,671,000        100%           100% 71695921-7
    北京华联商业     控股子公司 有限公司   北京        赵国清     商业管理 327,000,000            100%           100% 67380056-3
    紫金华联         控股子公司 有限公司   南京        张力争     商业管理      68,880,000        100%           100% 70416582-3
    无锡奥盛通达     控股子公司 有限公司   无锡        张力争     商业管理      87,200,000        100%           100% 67702527-7
    合肥信联顺通     控股子公司 有限公司   合肥        赵国清     商业管理 272,132,900            100%           100% 66623196-4
    合肥达兴源       控股子公司 有限公司   合肥        赵国清     商业管理 327,090,800            100%           100% 68206779-7
                                                                            北京华联商厦股份有限公司 2013 半年度报告全文
    龙天陆         控股子公司 有限公司      北京        吴焕文   商业管理 160,000,000                  51%          51% 68046459-6
    兴联顺达       控股子公司 有限公司      北京        吴焕文   商业管理 200,000,000                  51%          51% 57907782-3
    成都海融       控股子公司 有限公司      成都        吴焕文   商业管理 100,000,000                  51%          51% 56968465-43、本企业的合营和联营企业情况
    被投资单   企业类型   注册地   法定代      业务性       注册资本      本企业持        本企业在       关联关系       组织机构
    位名称                         表人           质                      股比例         被投资单                           代码
                                                                        (%)           位表决权
                                                                                       比例(%)一、合营企业二、联营企业
    华联财务   有限公司   北京     郭丽荣     金融         1,000,000,0           33%           33%      同一控股股      10150269
                                                       00                                           东              -1
    亿商通     有限公司   上海     范文明     商业         8,300,000             45%           45%      非关联方4、本企业的其他关联方情况
           其他关联方名称                             与本公司关系                                  组织机构代码
    华联综超                               相同的控股股东                                 10118573-7
    华联财务                               本公司联营企业、相同的控股股东                 101502691
    华联嘉合                               相同的控股股东                                 67509296-X
    华联商贸                               相同的控股股东                                 63368877-3
    华联清洁                               相同的控股股东                                 69637090-6
    咖世家                                 母公司的合营企业                               67055263-X
    公司董事及其他管理层成员               关键管理人员本企业的其他关联方情况的说明:无5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                         单位: 元
                                                                      本期发生额                          上期发生额
                                         关联交易定价方                               占同类交                           占同类交
    关联方           关联交易内容
                                          式及决策程序               金额             易金额的           金额            易金额的
                                                                                      比例(%)                          比例(%)
    华联清洁          清洁服务              参照市价                             192.80     23.15%                  185.75     28.9%
                                                                         北京华联商厦股份有限公司 2013 半年度报告全文(2)关联租赁情况公司出租情况表
                                                                                                                 单位: 元
    出租方名称       承租方名称   租赁资产种类      租赁起始日          租赁终止日         租赁收益定价依 本报告期确认的
                                                                                                据           租赁收益
    青海华联          华联综超         房产设备      2008 年 01 月 01 日 2027 年 12 月 31 日     参照市价         5,675,454.25
    大连华联          华联综超         房产设备      2008 年 01 月 01 日 2027 年 12 月 31 日     参照市价         4,729,545.18
    北京万贸          华联综超           房产        2010 年 02 月 06 日 2030 年 02 月 06 日     参照市价         3,662,607.40
    合肥信联顺通      华联综超           房产        2011 年 11 月 03 日 2030 年 11 月 02 日     参照市价         2,419,492.85
    江苏紫金          华联综超           房产        2009 年 01 月 01 日 2028 年 12 月 31 日     参照市价         1,961,226.60
    北京华联商业      华联综超           房产        2010 年 03 月 01 日 2028 年 12 月 31 日     参照市价         1,769,372.48
    兰州分            华联综超           房产        2010 年 09 月 01 日 2015 年 08 月 31 日     参照市价         1,874,700.00
    通州一分          华联综超           房产        2010 年 01 月 01 日 2019 年 12 月 31 日     参照市价         1,688,832.52
    通州二分          华联综超           房产        2013 年 01 月 12 日 2033 年 01 月 11 日     参照市价         1,122,912.90
    肖家河            华联综超           房产        2013 年 05 月 01 日 2033 年 04 月 30 日     参照市价           877,925.14
    天通苑分公司      华联综超           房产        2011 年 09 月 28 日 2031 年 09 月 27 日     参照市价         3,756,456.11
    成都二分          华联综超           房产        2012 年 01 月 01 日 2031 年 04 月 30 日     参照市价         1,282,685.04
    丰台分            华联综超           设备        2012 年 01 月 01 日 2030 年 04 月 28 日     参照市价           426,569.05
    海淀分            华联综超           设备        2011 年 04 月 25 日 2026 年 04 月 24 日     参照市价           200,749.98
    青海分            华联综超           设备        2011 年 08 月 25 日 2031 年 08 月 24 日     参照市价           311,772.50
    天通苑分公司      咖世家             房产        2012 年 01 月 09 日 2017 年 01 月 08 日     参照市价           202,382.22
    北京万贸          咖世家             房产        2010 年 05 月 01 日 2016 年 04 月 30 日     参照市价           353,409.94
    海淀分            咖世家             房产        2011 年 09 月 14 日 2019 年 07 月 14 日     参照市价            89,111.10
    天通苑分公司      华联嘉合           房产        2012 年 02 月 18 日 2013 年 02 月 17 日     参照市价            14,864.28
    北京万贸          华联嘉合           房产        2010 年 11 月 25 日 2013 年 11 月 24 日     参照市价           148,675.04
    上地分            华联嘉合           房产        2012 年 12 月 01 日 2013 年 11 月 30 日     参照市价            46,856.73关联租赁情况说明:报告期内,青海华联、大连华联、北京万贸、合肥信联顺通、江苏紫金、北京华联商业、兰州分、通州一分、通州二分、肖家河分公司、天通苑分公司、成都二分等子公司或分公司分别向华联综超出租20,861.71平方米的西宁花园店经营场地、15,345.08平方米的大连金三角店经营场地、7,231.80平方米万柳店经营场地、8,838.33平方米的合肥信联顺通店经营场地、10,327.13平方米的南京紫金店经营场地、3,160.00平方米的北京广安门店经营场地、8,219.00平方米的兰州城关店经营场地、4,859.67平方米的通州武夷店经营场地、2,871.90平米的通州天时名苑店经营场地、5,528.66平米的肖家河店经营场地、7,686.63平方米的天通苑店经营场地、4,698.48平方米的一品天下店(成都)经营场地,海淀分公司、青海分公司、丰台分公司向华联综超出租部分设备。报告期内,北京万贸、海淀分公司、天通苑分公司分别向咖世家出租158.00平方米万柳店经营场地、81平方米海淀店经营场地、163.00平方米天通苑店经营场地。
                                                                    北京华联商厦股份有限公司 2013 半年度报告全文报告期内,北京万贸、上地分公司、天通苑分公司分别向华联嘉合出租158.00平方米万柳店经营场地、55平方米上地店经营场地、72.90平方米天通苑店经营场地。(3)关联担保情况
                                                                                                          单位: 元
                                                                                                  担保是否已经履行
       担保方          被担保方          担保金额           担保起始日          担保到期日
                                                                                                       完毕
    本公司             华联综超              700,000,000.00 2009 年 11 月 02 日 2015 年 11 月 01 日          否
    龙天陆             华联集团(注 1)      270,000,000.00 2012 年 07 月 19 日 2017 年 07 月 19 日          否
    本公司             华联集团(注 2)      100,000,000.00 2013 年 03 月 30 日 2014 年 03 月 31 日          否
    青海华联           华联集团(注 3)      110,000,000.00 2012 年 11 月 09 日 2013 年 11 月 08 日          否
    无锡奥盛通达       华联集团(注 4)       75,000,000.00 2012 年 10 月 29 日 2013 年 10 月 22 日          否
    江苏紫金           华联集团(注 5)      155,000,000.00 2012 年 10 月 25 日 2013 年 10 月 22 日          否
    华联集团           本公司(注 6)        150,000,000.00 2013 年 05 月 17 日 2014 年 05 月 16 日          否
    华联集团           本公司(注 7)        119,400,000.00 2016 年 06 月 24 日 2013 年 09 月 24 日          否
    华联集团           本公司(注 8)        200,000,000.00 2012 年 07 月 05 日 2013 年 07 月 05 日          否
    华联集团           兴联顺达(注 9)       84,475,987.50 2012 年 07 月 05 日 2015 年 07 月 04 日          否关联担保情况说明注1:龙天陆以在建工程为华联集团2.70亿元借款提供抵押担保。截至2013年6月30日,华联集团借款余额2.70亿元。注2:本公司为华联集团1亿元借款提供保证担保。截至2013年6月30日,华联集团借款余额1亿元。注3:青海华联以其房产及土地使用权为华联集团1.1亿元借款提供抵押担保。截至2013年6月30日,华联集团借款余额1.1亿元。注4:无锡奥盛通达以其房产及土地使用权为华联集团7,500万元借款提供抵押担保。截至2013年6月30日,华联集团借款余额7,500万元。注5:江苏紫金以其房产及土地使用权为华联集团1.55亿元借款提供抵押担保。截至2013年6月30日,华联集团借款余额1.55亿元。注6:华联集团为本公司15,000万元借款提供保证担保。截至2013年6月30日,本公司借款余额15,000万元。注7:华联集团为本公司11,940万元短期借款提供保证担保。截至2013年6月30日,本公司借款余额11,940万元。注8:华联集团为本公司20,000万元借款提供保证担保。截至2013年6月30日,本公司借款20,000万元。注9:华联集团为兴联顺达8,447.60 万元借款提供保证担保,同时,兴联顺达以在建购物中心提供抵押担保。截至2013年6月30日,兴联顺达借款余额8,447.60万元。根据约定,如出现公司为集团担保金额超过集团为公司担保金额的情况,华联财务将提供反担保。
                                                                           北京华联商厦股份有限公司 2013 半年度报告全文(4)其他关联交易本公司及子公司在华联财务开立账户存款并办理结算, 2013 年6月30日存款余额为475,957,553.46 元,本期利息收入2,642,208.83元。6、关联方应收应付款项上市公司应收关联方款项
                                                                                                                         单位: 元
                                                                 期末                                    期初
        项目名称              关联方
                                                   账面余额              坏账准备          账面余额               坏账准备
    应收账款                 咖世家                          300,113.86                               89,562.34
    预收款项                 咖世家                           87,813.23                               49,086.00
                         华联嘉合                          3,753.20                               54,209.75上市公司应付关联方款项
                                                                                                                         单位: 元
             项目名称                          关联方                      期末金额                           期初金额
    其他应付款                          华联嘉合                                          52,567.82                          62,853.50
                                    咖世家                                          171,039.17                       121,829.17
                                    华联商贸                                        150,000.00                       150,000.00
                                    华联清洁                                        478,886.40                       223,000.00九、或有事项1、为其他单位提供债务担保形成的或有负债及其财务影响截至2013年6月30日,本公司为华联集团及其子公司累计提供担保141,000万元,相关情况如下:1、经本公司2011年年度股东大会决议,本公司与华联集团签署《相互融资担保协议》,互为对方及其子公司不超过80,000万元人民币的金融机构借款提供担保。截至2013年6月30日,本公司及华联财务为华联集团10,000万元借款提供保证担保,青海华联为华联集团11,000万元借款提供抵押担保,无锡奥盛通达为华联集团7,500万元借款提供抵押担保,江苏紫金为华联集团15,500万元借款提供抵押担保,龙天陆为华联集团27,000万元借款提供抵押担保。2、截至2013年6月30日,本公司为华联综超70,000万元公司债提供保证担保。本公司及下属子公司担保情况如下:
    被担保单位名称           担保事项                   金 额                            期 限
    华联集团                          借款                  100,000,000.00                     2013-03-30至2014-03-31
    华联集团                          借款                  110,000,000.00                     2012-11-09至2013-11-08
    华联集团                          借款                   75,000,000.00                     2012-10-29至2013-10-22
    华联集团                          借款                  155,000,000.00                     2012-10-25至2013-10-22
    华联集团                          借款                  270,000,000.00                     2012-07-19至2017-07-19
                                                                          北京华联商厦股份有限公司 2013 半年度报告全文
    华联综超                       公司债              700,000,000.00                        2009-11-02至2015-11-01
    合 计                                             1,410,000,000.00截至2013年6月30日,本公司不存在其他应披露的或有事项。其他或有负债及其财务影响:无十、承诺事项1、重大承诺事项截至2013年6月30日,本公司不存在其他应披露的承诺事项。十一、其他重要事项1、以公允价值计量的资产和负债
                                                                                                                  单位: 元
                                            本期公允价值变动 计入权益的累计公
           项目           期初金额                                                    本期计提的减值          期末金额
                                                  损益           允价值变动金融资产
    3.可供出售金融资产        18,028,920.00                               -3,903,900.00                           14,125,020.00
    上述合计                  18,028,920.00                               -3,903,900.00                           14,125,020.00
    金融负债                             0.00                                                                                0.002、其他
    1. 各个层次期末公允价值
                               第一层次               第二层次                第三层次                 合计金融资产
    可供出售金融资产                14,125,020.00                        --                    --     14,125,020.00
    其中:权益工具                  14,125,020.00                        --                    --     14,125,020.00
                                                                                          北京华联商厦股份有限公司 2013 半年度报告全文十二、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                                               单位: 元
              种类                                       期末数                                                    期初数
                                   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 3.56%                1,657,709.92      100%     1,657,709.92      5.38%          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                   44,909,985.40 96.44%                  2,792,829.12      6.22% 29,169,875.91 94.62%                1,664,183.25         5.71%
    组合小计                   44,909,985.40 96.44%                  2,792,829.12      6.22% 29,169,875.91 94.62%                1,664,183.25         5.71%
    合计                       46,567,695.32 --                      4,450,539.04 --           30,827,585.83 --                  3,321,893.17 --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款√ 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
       账龄                               期末数                                                               期初数
                               账面余额                           坏账准备                      账面余额                               坏账准备
                          金额                比例(%)                                         金额                 比例(%)1 年以内
    其中:           --                           --            --                     --                              --           --
    1 年以内                   36,162,381.82 80.52%                     1,808,119.11                   26,329,419.99 90.26%                  1,316,471.01
    1 年以内小计               36,162,381.82 80.52%                     1,808,119.11                   26,329,419.99 90.26%                  1,316,471.01
    1至2年                         7,153,754.74 15.93%                   715,375.47                     2,172,267.19        7.45%              217,226.72
    2至3年                           988,704.71         2.2%             148,305.71                       63,044.60         0.22%                   9,456.69
    3 年以上                         605,144.13        1.35%             121,028.83                      605,144.13         2.07%              121,028.83
    合计                       44,909,985.40            --              2,792,829.12                   29,169,875.91        --               1,664,183.25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
                                                                             北京华联商厦股份有限公司 2013 半年度报告全文□ 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)应收账款中金额前五名单位情况
                                                                                                                        单位: 元
               单位名称                 与本公司关系                金额                 年限           占应收账款总额的比例
                                                                                                                  (%)
    BHG(北京)百货有限公司                 非关联方                  15,200,036.94     1 年以上                             32.64%
    时代和煦国际文化传播(北京)有限公司    非关联方                  11,700,000.00     1 年以内                             25.12%
    北京诚和实信商贸有限公司                非关联方                   3,800,000.00     1 年以内                                 8.16%
    韩国 ERACO                              非关联方                   1,657,709.92     3 年以上                                 3.56%
    沈强                                    非关联方                    990,400.14      1 年以内                                 2.13%
                    合计                            --            33,348,147.00              --                          71.61%(3)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(%)
    咖世家                     关联方                                                    330,113.86                              0.71%
            合计                         --                                          330,113.86                              0.71%2、其他应收款(1)其他应收款
                                                                                                                        单位: 元
            种类                                期末数                                                 期初数
                                 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      27,832,973.25 2.98% 27,286,303.25 96.18%                28,016,273.25    3.53% 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                    15,437,246.49 1.65%          1,082,647.75    3.82%       9,499,295.55     1.2%      738,517.97    7.77%
    内部往来组合               890,224,408.59 95.37%                                  756,235,621.45 95.27%
    组合小计                   905,661,655.08 97.02%         1,082,647.75    3.82%    765,734,917.00 96.47%         738,517.97     0.1%
                                                                                          北京华联商厦股份有限公司 2013 半年度报告全文
    合计                            933,494,628.33 --               28,368,951.00 --               793,751,190.25 --                     28,189,791.22 --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款√ 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%         无法收回
    中国商业对外贸易总公司                                  7,866,316.16            7,866,316.16                        100%         无法收回
    成都海发(集团)股份有限公司                            5,466,700.00            4,920,030.00                            90%      预计损失
    广东台山土产总公司                                      2,800,000.00            2,800,000.00                        100%         无法收回
    合计                                                27,832,973.25              27,286,303.25                  --                             --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
                                          期末数                                                                   期初数
                               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:             --                        --           --                        --                             --           --
    1 年以内                   10,015,839.47 64.88%                        500,791.98               4,843,862.27 50.99%                           242,193.12
    1 年以内小计               10,015,839.47 64.88%                        500,791.98               4,843,862.27 50.99%                           242,193.12
    1至2年                         4,928,672.90 31.93%                     492,867.30               4,341,369.89            45.7%                 434,136.98
    2至3年                          191,167.00        1.24%                 28,675.05                     12,496.27         0.14%                      1,874.45
    3 年以上                        301,567.12        1.95%                 60,313.42                 301,567.12            3.17%                     60,313.42
    合计                       15,437,246.49           --             1,082,647.75                  9,499,295.55             --                   738,517.97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)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(%)
    广盛鑫源                  子公司                                        372,415,727.80 1 年以内                                                     39.89%
                                                                                北京华联商厦股份有限公司 2013 半年度报告全文
    龙天陆                   子公司                               323,045,153.40 1 年以内                                      34.61%
    成都海融                 子公司                               166,334,272.04 1 年以内                                      17.82%
    兴联顺达                 子公司                                 13,669,017.05 1 年以内                                      1.46%
    南京大厂                 子公司                                 14,760,238.30 1 年以内                                      1.58%
           合计                     --                        890,224,408.59                --                             95.36%(3)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(%)
    广盛鑫源                      子公司                                               372,415,727.80                          39.89%
    龙天陆                        子公司                                               323,045,153.40                          34.61%
    成都海融                      子公司                                               166,334,272.04                          17.82%
    兴联顺达                      子公司                                                13,669,017.05                           1.46%
    南京大厂                      子公司                                                14,760,238.30                           1.58%
            合计                              --                                   890,224,408.59                          95.36%3、长期股权投资
                                                                                                                          单位: 元
                                                                                         在被投资
                                                                               在被投资 单位持股
                                                                    在被投资
    被投资单                                                                       单位表决 比例与表               本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                    减值准备
    位                                                                           权比例   决权比例              减值准备    红利
                                                                    比例(%)
                                                                                 (%)     不一致的
                                                                                            说明
                      146,253,7 146,253,7               146,253,7
    青海华联 成本法                                                        100%       100% --
                         00.00     00.00                   00.00
                      91,515,30 91,515,30               91,515,30
    大连华联 成本法                                                        100%       100% --
                           0.00        0.00                  0.00
    北京华联              417,367,4 417,367,4               417,367,4
           成本法                                                      100%       100% --
    商业                     52.12     52.12                   52.12
                      199,249,9 199,249,9               199,249,9
    紫金华联 成本法                                                        100%       100% --
                         51.96     51.96                   51.96
    无锡奥盛              122,018,4 122,018,4               122,018,4
           成本法                                                      100%       100% --
    通达                     65.88     65.88                   65.88
    合肥信联              351,774,1 351,774,1               351,774,1
           成本法                                                      100%       100% --
    顺通                     22.14     22.14                   22.14
                                                                            北京华联商厦股份有限公司 2013 半年度报告全文
    合肥达兴             389,132,7 389,132,7               389,132,7
           成本法                                                   100%     100% --
    源                      01.88     01.88                   01.88
                     3,000,000 3,000,000               3,000,000
    坤联信和 成本法                                                      60%      60% --
                           .00       .00                     .00
                     65,683,60 65,683,60               65,683,60
    南京大厂 成本法                                                     100%     100% --
                          0.00      0.00                    0.00
    沈阳广盛             10,000,00 10,000,00               10,000,00
           成本法                                                   100%     100% --
    鑫源                      0.00      0.00                    0.00
                     592,000,0 233,733,4               233,733,4
    北京万贸 成本法                                                      60%      60% --
                        00.00     89.40                   89.40
                     205,046,6 205,046,6               205,046,6
    兴联顺达 成本法                                                      51%      51% --
                        50.83     50.83                   50.83
                     183,450,9 183,450,9               183,450,9
    龙天陆     成本法                                                    51%      51% --
                        96.29     96.29                   96.29
                     97,453,99 97,453,99               97,453,99
    成都海融 成本法                                                      51%      51% --
                          5.89      5.89                    5.89
                     333,255,1 446,514,4 13,506,93 460,021,4
    华联财务 权益法                                                      33%      33% --
                        48.54     99.08         1.67      30.75
                     3,735,000 1,864,532               1,864,532                             1,864,532
    亿商通     权益法                                                    45%      45% --
                           .00       .94                     .94                                   .94
                     220,000,0 218,228,1               218,228,1
    鹏瑞商业 成本法                                                    19.64%   19.64% --
                        00.00     69.29                   69.29
    绵阳投资             100,000,0 100,000,0               100,000,0                                              2,967,298
           成本法                                                   1.11%    1.11% --
    基金                    00.00     00.00                   00.00                                                     .39
    揭阳物资             4,000,000 4,000,000               4,000,000                             4,000,000
           成本法                                                   6.6%      6.6% --
    供销                       .00       .00                     .00                                   .00
    包头鼎鑫             59,850,00             59,850,00 59,850,00
           成本法                                                  19.95%   19.95%
    源                        0.00                  0.00        0.00
    内江购物             25,380,00             25,380,00 25,380,00
           成本法                                                  19.95%   19.95%
    中心                      0.00                  0.00        0.00
                     3,620,167 3,286,287 98,736,93 3,385,024                                 5,864,532        2,967,298
    合计          --                                                    --       --         --
                       ,085.53   ,627.70        1.67     ,559.37                                   .94              .39长期股权投资的说明4、营业收入和营业成本(1)营业收入
                                                                                                              单位: 元
                                                                     北京华联商厦股份有限公司 2013 半年度报告全文
              项目                           本期发生额                                 上期发生额
    主营业务收入                                              325,724,189.62                              206,492,823.65
    其他业务收入                                               52,734,983.81                               31,980,312.01
    合计                                                      378,459,173.43                              238,473,135.66
    营业成本                                                  180,139,909.53                              118,503,142.43(2)主营业务(分行业)
                                                                                                           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
    租赁及物业管理                    234,374,149.14          151,413,562.94       206,492,823.65         118,503,142.43
    咨询管理服务                       91,350,040.48           12,461,791.27
    合计                              325,724,189.62          163,875,354.21       206,492,823.65         118,503,142.43(3)主营业务(分地区)
                                                                                                           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                          248,985,180.96           98,162,325.46       138,191,577.64          59,924,621.93
    东北地区                           10,175,443.98           12,097,978.02        10,429,955.99          10,410,191.16
    西南地区                           29,393,137.27           16,407,910.47        32,876,602.20          31,755,439.68
    华南地区                            3,734,391.87            7,214,992.24
    西北地区                           33,436,035.54           29,992,148.02        24,994,687.82          16,412,889.66
    合计                              325,724,189.62          163,875,354.21       206,492,823.65         118,503,142.43(4)公司来自前五名客户的营业收入情况
                                                                                                           单位: 元
                                                                                               占公司全部营业收入的
                      客户名称                                      营业收入总额
                                                                                                     比例(%)
    BHG(北京)百货有限公司                                                       42,748,333.80                     11.3%
    时代和煦国际文化传播(北京)有限公司                                           11,700,000.00                    3.09%
    北京华联综合超市股份有限公司                                                   11,542,603.26                    3.05%
    橙天嘉禾娱乐(集团)有限公司                                                    4,333,572.84                    1.15%
    兰州万佳家纺用品有限公司                                                        3,279,301.20                    0.87%
                                                                北京华联商厦股份有限公司 2013 半年度报告全文
    合计                                                                          73,603,811.10                     19.46%营业收入的说明5、投资收益(1)投资收益明细
                                                                                                              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                                        2,967,298.39                         1,829,365.56
    权益法核算的长期股权投资收益                                       13,506,931.67                        16,068,937.43
    可供出售金融资产等取得的投资收益                                     248,430.00                              283,920.00
    合计                                                               16,722,660.06                        18,182,222.99(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                                 2,967,298.39      2,499,643.36 基金分红
    合计                                         2,967,298.39      2,499,643.36                     --(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                                    13,506,931.67     16,068,937.43 利润波动
    合计                                        13,506,931.67     16,068,937.43                     --投资收益的说明6、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                                                                    40,065,663.03               13,636,431.30
    加:资产减值准备                                                           1,307,805.65                  -37,495.40
    固定资产折旧、油气资产折耗、生产性生物资产折旧                             1,784,589.43                1,657,079.00
    无形资产摊销                                                                   160,400.04                160,400.04
                                                                   北京华联商厦股份有限公司 2013 半年度报告全文
    长期待摊费用摊销                                                             21,799,988.81              15,118,534.95
    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)                     4,596.11
    财务费用(收益以“-”号填列)                                               78,820,869.24              71,109,187.49
    投资损失(收益以“-”号填列)                                              -16,722,660.06              -18,182,222.99
    递延所得税资产减少(增加以“-”号填列)                                       -304,367.06                       9,373.85
    经营性应收项目的减少(增加以“-”号填列)                                 -114,382,906.14              22,258,891.47
    经营性应付项目的增加(减少以“-”号填列)                                  -12,500,745.50              35,481,558.11
    经营活动产生的现金流量净额                                                          33,233.55          141,211,737.82
    2.不涉及现金收支的重大投资和筹资活动:                                        --                           --
    3.现金及现金等价物净变动情况:                                                --                           --
    现金的期末余额                                                              680,539,096.23         1,140,170,817.93
    减:现金的期初余额                                                          452,007,542.83         1,305,766,610.43
    现金及现金等价物净增加额                                                    228,531,553.40             -165,595,792.50十三、补充资料1、当期非经常性损益明细表
                                                                                                                 单位: 元
                           项目                                    金额                            说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                     -4,596.11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
                                                                           43,000.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                      428,748.48
    减:所得税影响额                                                          116,788.09
       少数股东权益影响额(税后)                                           6,525.40
    合计                                                                      343,838.88&nb