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浦发银行(600000)公告正文

上海浦东发展银行股份有限公司2004年半年度报告

公告日期 2004-08-14
股票简称:浦发银行 股票代码:600000

              上海浦东发展银行股份有限公司2004年半年度报告

    重要提示
    本公司董事会及董事保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性负个别及连带责任。
    本公司董事Stephen Long(龙肇辉)、汪奕义、马金明、乔宪志、胡祖六因公务未能亲自出席会议,分别书面委托其他董事代行表决权。公司董事周有道因公务出国,未能委托其他董事代行表决权。
    本公司2004年半年度财务报告已经安永大华会计师事务所有限责任公司和安永会计师事务所分别根据国内和国际审计准则审计并出具了标准无保留意见的审计报告。
    上海浦东发展银行股份有限公司董事会
    本公司董事长张广生、行长金运、财务总监黄建平及财务机构负责人傅能,保证本半年度报告中财务报告的真实、完整。
    第一节  公司基本情况
    一、公司基本资料
   (一)公司法定中文名称:上海浦东发展银行股份有限公司
    (简称:上海浦东发展银行,下称“公司”)
    公司法定英文名称:SHANGHAI PUDONG DEVELOPMENT BANK CO., LTD.
    (缩写:SPDB)
   (二)股票上市地:上海证券交易所
    股票简称:浦发银行  股票代码:600000
   (三)注册地址及办公地址:
    注册地址:中国 上海市浦东新区浦东南路500号
    办公地址:中国 上海市中山东一路12号
    邮政编码:200002
    国际互联网网址:http://www.spdb.com.cn
    电子邮箱:bdo@spdb.com.cn
   (四)法定代表人:张广生
   (五)董事会秘书:沈思
    董事会证券事务代表:杨国平、王景斌
    联系地址:中国 上海市中山东一路12号
    上海浦东发展银行股份有限公司董事会办公室
    联系电话:021-63611226                         021-63296188转董事会办公室
    传        真:021-63230807
    电子信箱:shens2@spdb.com.cn
    yanggp@spdb.com.cn
    wangjb@spdb.com.cn
   (六)选定的信息披露报纸:《中国证券报》、《上海证券报》、《证券时报》
    刊登公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    半年度报告备置地点:本公司董事会办公室
   (七)其它有关资料
    本公司首次注册登记日期:1992年10月19日
    变更注册登记日期:2003年4月29日
    企业法人营业执照注册号:3100001001236
    税务登记号:国税沪字31004413221158X
    地税沪字31004413221158X
    未流通股票的托管机构名称:中国证券登记结算有限责任公司上海分公司
    本公司聘请的国内会计师事务所名称:安永大华会计师事务所有限责任公司
    办公地址:中国上海市昆山路146号
    本公司聘请的国际会计师事务所名称:安永会计师事务所
    办公地址:香港中环夏悫道10号和记大厦15楼
    二、主要财务数据和指标
   (一)本报告期主要利润指标情况
                                                                                                                     单位:人民币千元
                                            2004年                 1-6月
                                          境内审计数
                                                               境外审计数
利润总额                                 1,287,247              1,381,632
净利润                                     873,446                936,683
扣除非经常性损益的净利润                   836,981                936,683
主营业务利润                             3,395,629              1,381,632
营业利润                                 3,411,002              1,381,632
主营业务收入                             7,822,997              8,490,576
投资收益                                    15,373                      -
营业外收支净额                              38,590                      -
经营活动产生的现金流量净额               8,205,091              8,413,121
现金及现金等价物净增加额                12,548,015             12,548,014

                                            2003年                 1-6月
                                        境内审计数             境外审计数
利润总额                                   922,590              1,019,596
净利润                                     656,835                721,828
扣除非经常性损益的净利润                   662,822                721,828
主营业务利润                             2,250,870              1,019,596
营业利润                                 2,266,176              1,019,596
主营业务收入                             5,390,782              6,145,404
投资收益                                    15,306                      -
营业外收支净额                             -10,072                      -
经营活动产生的现金流量净额               1,531,630            -2,033,165
现金及现金等价物净增加额                -3,910,609            -3,910,609
    注:1、扣除的非经常性损益项目及相关金额的净额为36,465千元。
    2、根据银行业特点,本表中投资收益仅指股权投资收益,其他投资收益均为债券投资收益,并入了
    主营业务利润中。
    3、境外审计关于经营活动产生的现金流量净额与境内审计数的差异系因境内采用与会计利润相匹配的经营活动现金流量净额,境外审计数还包括存贷款变动等经营性资产变动产生的现金流量变动数。
    (二)截止报告期末及公司前三年主要会计数据和财务指标:
                                                                                       单位:人民币千元
项目                                   2004/6/30               2004/6/30
                                          境内审               境外审计数
                                            计数
总资产                               413,889,502              414,096,930
净资产收益率                                7.01                     7.43
(%)
扣除非经常性损
益后全面摊薄净                              6.72                     7.43
资产收益率(%)
扣除非经常性损
益后加权平均净                              6.84                     7.58
资产收益率(%)
每股收益(元)                             0.223                    0.239
每股经营活动产
生的现金流量净                             2.096                    2.149
额(元)

项     目                              2003/6/30                2003/6/30
                                        (调整后)               (调整前)
                                      境内审计数               境内审计数
总资产                               342,665,400              342,665,400
净资产收益率
                                            5.92                     5.92
(%)
扣除非经常性损
益后全面摊薄净                              5.97                     5.98
资产收益率(%)
扣除非经常性损
益后加权平均净                              6.40                     6.41
资产收益率(%)
每股收益(元)                             0.168                    0.168
每股经营活动产
生的现金流量净                             0.391                    0.391
额(元)

项     目                              2002/6/30                2002/6/30
                                        (调整后)                 (调整前)
                                      境内审计数               境内审计数
总资产                               209,036,749              209,036,749
净资产收益率
                                            7.12                     7.12
(%)
扣除非经常性损
益后全面摊薄净                              7.10                     7.10
资产收益率(%)
扣除非经常性损
益后加权平均净                              7.36                     7.36
资产收益率(%)
每股收益(元)                             0.225                    0.225
每股经营活动产
生的现金流量净                             0.485                    0.485
额(元)
    注1:按照《公开发行证券公司信息披露规范问答第1号―非经常性损益》的要求确定和计算非经常性损益。净资产收益率等指标的计算方法参照《公开发行证券公司信息披露编报规则第9号》的规定。
                                                                                       单位:人民币千元
项    目                              2004/6/30                 2004/6/30
                                     境内审计数                境外审计数
股东权益(不含少                     12,453,719                12,610,397
数股东权益)
全面摊薄每股收益                          0.223                     0.239
(元)
加权平均每股收益                          0.223                     0.239
(元)
扣除非经常性损益                          0.214                     0.239
后的每股收益                              3.181                     3.221
每股净资产(元)
调整后的每股净资                          3.180                     3.220
产(元)

项    目                            2003/6/30                   2003/6/30
                                   境内审计数                  境外审计数
股东权益(不含少                   11,101,669                  11,247,102
数股东权益)
全面摊薄每股收益                        0.168                        0.18
(元)
加权平均每股收益                         0.17                        0.19
(元)
扣除非经常性损益                        0.169                        0.19
后的每股收益                            2.836                        2.87
每股净资产(元)
调整后的每股净资                        2.833                        2.87
产(元)

项    目                                2002/6/30               2002/6/30
                                       境内审计数              境外审计数
股东权益(不含少                        7,608,109               7,745,852
数股东权益)
全面摊薄每股收益                            0.225                    0.15
(元)
加权平均每股收益                            0.225                    0.15
(元)
扣除非经常性损益                            0.224                    0.15
后的每股收益                                3.157                    2.14
每股净资产(元)
调整后的每股净资                            3.155                    2.14
产(元)
    (三)报告期末境内外会计报表贷款呆帐准备金情况
                                                                                       单位:人民币千元
项目                             境内审计数                    境外审计数
期初余额                          6,268,205                     6,279,482
报告期计提                        1,708,443                     1,775,339
报告期收回                           15,834                        15,835
报告期转出                          -32,812                       -32,812
报告期核销                         -149,874                      -149,874
期末余额                          7,809,796                     7,887,970
    (四)国内外会计准则差异
                                                                                     单位:人民币千元
            国内会计准则                                     境外会计准则
净利润      873,446                                               936,683
            1)应收及应付利息的计提;
差异说明    2)衍生工具和交易证券以公允价值列示;及
            3)因对各项目的调整而产生的所得税调整。
    (五)截止报告期末公司前三年补充财务数据:
                                                                                       单位:人民币千元
                                  2004/6/30                     2004/6/30
项    目
                                 境内审计数                    境外审计数
总负债                          401,435,784                   401,486,533
存款总额                        355,846,260                   355,846,260
长期存款                        141,112,234                   141,112,234
同业拆入总额                        642,384                       642,384
贷款总额                        280,864,278                   281,167,120
其中:短期贷款                  179,921,383                   179,921,383
进出口押汇                        1,149,057                     1,149,057
贴现                             22,874,940                    22,874,940
中长期贷款                       70,629,444                    70,629,444
逾期贷款                          2,300,705                     2,300,705
呆滞贷款                          3,830,346                     3,830,346
呆帐贷款                            158,402                       158,402

                                 2003/12/31                    2003/12/31
                                 境内审计数                    境外审计数
项    目
总负债                          359,045,775                   358,729,124
存款总额                        322,114,094                   322,114,094
长期存款                        116,562,950                   116,562,950
同业拆入总额                      3,055,379                     3,055,379
贷款总额                        255,111,339                   255,847,958
其中:短期贷款                  164,873,841                   164,873,841
进出口押汇                        1,887,661                     1,887,661
贴现                             27,835,302                    27,835,302
中长期贷款                       55,568,354                    55,568,355
逾期贷款                            437,102                       437,101
呆滞贷款                          4,205,360                     4,205,360
呆帐贷款                             15,775                        15,775

                                   2002/12/31                  2002/12/31
                                   境内审计数                  境外审计数
项    目
总负债                            271,340,243                 271,308,338
存款总额                          243,913,237                 243,913,237
长期存款                           85,065,572                  85,065,572
同业拆入总额                        4,870,264                     545,525
贷款总额                          174,377,477                 175,288,777
其中:短期贷款                    107,986,036                 107,986,036
进出口押汇                            756,392                     756,392
贴现                               31,715,814                  31,538,318
中长期贷款                         27,860,111                  27,860,111
逾期贷款                              504,650                     504,650
呆滞贷款                            5,120,518                   5,120,518
呆帐贷款                              260,510                     260,510
    注:有关指标计算公式如下:
   (1)存款总额包括短期存款、短期储蓄存款、应解汇款及临时存款、长期存款、长期储蓄存款、存入长期保证金、委托资金;
   (2)长期存款及同业拆入总额包括长期存款、长期储蓄存款、存入长期保证金、同业拆入;
   (3)贷款总额包括短期贷款、进出口押汇、贴现、中长期贷款、逾期贷款、呆滞贷款和呆帐贷款、透支及垫款。
    (六)报告期利润表附表
    (1)境内审计数:
                                                                                       单位:人民币千元
项    目                            报告期利润          净资产收益率%
                                                   全面摊薄      加权平均
主营业务利润                         3,395,629        27.27         27.76
营业利润                             3,411,002        27.39         27.89
净利润                                 873,446         7.01          7.14
扣除非经常性损益后的净利润             836,981         6.72          6.84

项    目                                          每股收益(元)
                                         全面摊薄                加权平均
主营业务利润                                 0.87                    0.87
营业利润                                     0.87                    0.87
净利润                                       0.22                    0.22
扣除非经常性损益后的净利润                   0.21                    0.21
    (2)境外审计数:
                                                                                       单位:人民币千元
项目                             报告期利润           净资产收益率%
                                                  全面摊薄       加权平均
主营业务利润                      1,381,632          10.96          11.18
营业利润                          1,381,632          10.96          11.18
净利润                              936,683           7.43           7.58
扣除非经常性损益后的净利润          936,683           7.43           7.58

项目                                                 每股收益(元)
                                               全面摊薄          加权平均
主营业务利润                                       0.35              0.35
营业利润                                           0.35              0.35
净利润                                             0.24              0.24
扣除非经常性损益后的净利润                         0.24              0.24
     (七)截止报告期末公司前三年补充财务指标:
项目                                                               标准值
流动性比率%                            人民币                        ≥25
                                         外币                        ≥60
存贷比%                                人民币                        ≤75
                                         外币                        ≤85
拆借资金比例%                     拆入资金比                         ≤4
                                   拆出资金比                         ≤8
国际商业借款比例%                                                   ≤100
不良贷款比例%                                                        ≤15
利息回收率%                                                             -
单一最大客户贷款比例%                                                ≤10
最大十家客户贷款比例%                                                ≤50

项目                                                 2004年中期
                                                期末                 平均
                                               41.71                39.16
流动性比率%
                                               68.95                68.32
                                               73.38                73.26
存贷比%
                                                62.1                62.84
                                                0.18                 0.65
拆借资金比例%
                                                0.37                 1.16
国际商业借款比例%                              15.71                19.99
不良贷款比例%                                   2.29                 2.40
利息回收率%                                    98.12                98.44
单一最大客户贷款比例%                           4.07                 4.84
最大十家客户贷款比例%                          29.58                34.52

项目                                                  2003年年末
                                             年末                    平均
                                            34.39                   44.07
流动性比率%
                                            62.78                   66.34
                                            71.42                   65.24
存贷比%
                                            59.65                   64.07
                                             1.36                    0.65
拆借资金比例%
                                             2.44                    2.03
国际商业借款比例%                            0.00                    0.92
不良贷款比例%                                1.92                    2.70
利息回收率%                                101.65                   99.07
单一最大客户贷款比例%                        5.26                    6.00
最大十家客户贷款比例%                       36.69                   39.91

项目                                                2002年年末
                                            年末                     平均
                                           39.34                    41.42
流动性比率%
                                           90.24                    91.65
                                           58.95                    65.41
存贷比%
                                           51.67                    43.49
                                            0.00                     0.51
拆借资金比例%
                                            1.65                     1.47
国际商业借款比例%                           0.00                     0.00
不良贷款比例%                               3.38                     5.53
利息回收率%                                96.96                    95.33
单一最大客户贷款比例%                       7.36                     8.19
最大十家客户贷款比例%                      43.25                    53.68
    注:1、不良贷款比例=不良贷款 各项贷款余额;本报告期的统计口径为五级分类的后三类数据,2002、
    2003年的口径为“一逾两呆”;
    2、存贷款比例=各项贷款余额 各项存款余额;
    3、短期资产流动性比例=流动资产 流动负债;
    4、拆借资金比例,其中拆入资金比例=拆入资金余额 各项存款余额;拆出资金比例=拆出资金余额各项存款余额;
    5、利息回收率=(本年利息收入-本年表内应收利息新增额)鳎ū灸昀⑹杖耄灸瓯硗庥κ绽?新增额)。
    (八)报告期内股东权益变动情况
     1、境内审计数
                                                                                       单位:人民币千元
项目                        股本           资本公积              盈余公积
期初数                 3,915,000          4,869,396             1,592,601
本期增加                      -                 -                    -
本期减少                      -                 -                    -
期末数                 3,915,000          4,869,396             1,592,601

项目                     其中:法      未分配利润                  股东权
                         定公益金                                  益合计
期初数                    591,566         483,926              12,010,923
本期增加                       -         873,446                 873,446
本期减少                       -         430,650                 430,650
期末数                    591,566         926,722              12,453,719
    2、境外审计数
                                                                                       单位:人民币千元
项目                      股本             资本公积                  储备
期初数               3,915,000            4,869,396             2,384,208
本期增加                     -                    -               156,609
本期减少                     -                    -                     -
期末数               3,915,000            4,869,396             2,540,817

项目                  其中:法           未分配利润          股东权益合计
                      定公益金
期初数                 441,047              935,761            12,104,365
本期增加                     -              936,683             1,093,291
本期减少                     -             -587,259              -587,259
期末数                 441,047            1,285,185            12,610,398
    第二节    股本变动及主要股东持股情况
    一、股本变动情况
    报告期内股本结构变动情况如下:
                                                                                             单位:千股
                         本次变动前            本次变动增减(+、-)
                                                   配股              送股
一、未上市流通股份
1、发起人股份              1,111,200
其中:
国家持有股份
境内法人持有股份           1,111,200
境外法人持有股份
其他
2、募集法人股份            1,903,800
其中:
国家持有股份                 279,660
境内法人股份               1,443,390
境外法人持有股份             180,750
3、内部职工股
4、优先股或其他
其中:基金配售
未上市流通股份合计         3,015,000
二、已上市流通股份
1、人民币普通股              900,000
2、境内上市外资股
3、境外上市外资股
4、其他
已上市流通股份合计           900,000
三、股份总数               3,915,000

             本次变动增减(+、-)
                             公积金
                                                增发                 其他
                               转股
一、未上市流通股份
1、发起人股份
其中:
国家持有股份
境内法人持有股份                            -30,000              -30,000
境外法人持有股份
其他
2、募集法人股份
其中:
国家持有股份                                +105,000             +105,000
境内法人股份                                 -75,000              -75,000
境外法人持有股份
3、内部职工股
4、优先股或其他
其中:基金配售
未上市流通股份合计
二、已上市流通股份
1、人民币普通股
2、境内上市外资股
3、境外上市外资股
4、其他
已上市流通股份合计
三、股份总数

                                                                 本次变动
                              小计                                     后
一、未上市流通股份
1、发起人股份                                                   1,081,200
其中:
国家持有股份
境内法人持有股份                                                1,081,200
境外法人持有股份
其他
2、募集法人股份                                                 1,933,800
其中:
国家持有股份                                                      384,660
境内法人股份                                                    1,368,390
境外法人持有股份                                                  180,750
3、内部职工股
4、优先股或其他
其中:基金配售
未上市流通股份合计                                              3,015,000
二、已上市流通股份
1、人民币普通股                                                   900,000
2、境内上市外资股
3、境外上市外资股
4、其他
已上市流通股份合计                                                900,000
三、股份总数                                                    3,915,000
    二、股东数
    报告期末本公司股东总数为270538户,其中境内未流通法人股203户。
    三、报告期末本公司主要股东持股情况
    1、本公司前十名股东持股情况
报告期末股东总数(户)                               270538
前十名股东持股情况
股东名称(全称)                            报告期内             期末持股
                                              增  减                 数量
上海国际信托投资有限公司                     +22500               274500
上海上实(集团)有限公司                            -               190500
上海国有资产经营有限公司                          -               190050
花旗银行海外投资公司                              -               180750
上海国际集团有限公司                        +135000               176350
上海久事公司                                      -               157200
申能股份有限公司                                  -                75000
东方国际(集团)有限公司                            -                75000
上海实业发展股份有限公司                          -                61500
上海上实国际贸易(集团)有限公司                    -                60000
前十名股东关联关系或一致行动的说明             上海国际集团有限公司为上
                                               海国际信托投资有限公司的
                                               控股股东;上海上实(集团)
                                               有限公司为上海实业发展股
                                               份有限公司、上海上实国
                                               际贸易(集团)有限公司的控
                                               股股东。

报告期末股东总数(户)
前十名股东持股情况                                             单位:千股
股东名称(全称)                              比例(%)           股份类
                                                                       别
上海国际信托投资有限公司                            7.01           未流通
上海上实(集团)有限公司                              4.87           未流通
上海国有资产经营有限公司                            4.85           未流通
花旗银行海外投资公司                                4.62           未流通
上海国际集团有限公司                                4.50           未流通
上海久事公司                                        4.02           未流通
申能股份有限公司                                    1.92           未流通
东方国际(集团)有限公司                              1.92           未流通
上海实业发展股份有限公司                            1.57           未流通
上海上实国际贸易(集团)有限公司                      1.53           未流通
前十名股东关联关系或一致行动的说明

报告期末股东总数(户)
前十名股东持股情况                             单位:千股
股东名称(全称)                                     质押            股东
                                                     或冻            性质
                                                     结数
上海国际信托投资有限公司                               -            国有
上海上实(集团)有限公司                                 -            国有
上海国有资产经营有限公司                               -            国家
花旗银行海外投资公司                                   -            外资
上海国际集团有限公司                                   -            国有
上海久事公司                                           -            国有
申能股份有限公司                                       -            社会
东方国际(集团)有限公司                                 -            国有
上海实业发展股份有限公司                               -            国有
上海上实国际贸易(集团)有限公司                         -            国有
前十名股东关联关系或一致行动的说明
    注:根据国务院国有资产监督管理委员会等有关监管部门的批复,2004年5月上海国际信托投资有限公司完成受让锦江(集团)有限公司所持公司的2250万股国有股协议转让过户的有关手续;上海国际集团有限公司自2002年7月起,通过协议转让、拍卖方式,至今已完成受让上海金桥出口加工区开发股份有限公司、上海市城市建设投资开发总公司、上海市政资产经营发展有限公司等12家公司所持公司股份合计17635万股(占公司总股本的4.50%)转让过户的有关手续。公司于2004年5月26日、5月28日在《中国证券报》、《上海证券报》、《证券时报》披露了《股权转让完成提示公告》和《持股变动报告书》。
    2、前十名流通股股东持股情况
序号       股东名称(全称)                              报告期末持有流通
                                                                 股的数量

1          同盛证券投资基金                                      24043988
2          鹏华行业成长证券投资基金                              15035286
3          UBS LIMITED(瑞银华宝)                               10424151
4          国信证券有限责任公司                                  10018631
5          普丰证券投资基金                                       7848465
6          嘉实服务增值行业证券投资基金                           7514449
7          华宝兴业多策略增长证券投资基金                         6353565
8          华安创新证券投资基金                                   6115300
9          鹏华中国50开放式证券投资基金                           5695653
10         易方达50指数证券投资基金                               5323836
前十名流通股股东关联关系的说明               鹏华行业成长证券投
                                             资基金与鹏华中国50开放式证券
                                             投资基金同属于鹏华基金管理公
                                             司;公司未知其它关联关系。

序号       股东名称(全称)                                 种类(A、B、H
                                                               股或其它)
1          同盛证券投资基金                                           A股
2          鹏华行业成长证券投资基金                                   A股
3          UBS LIMITED(瑞银华宝)                                    A股
4          国信证券有限责任公司                                       A股
5          普丰证券投资基金                                           A股
6          嘉实服务增值行业证券投资基金                               A股
7          华宝兴业多策略增长证券投资基金                             A股
8          华安创新证券投资基金                                       A股
9          鹏华中国50开放式证券投资基金                               A股
10         易方达50指数证券投资基金                                   A股
前十名流通股股东关联关系的说明
    第三节     董事、监事、高级管理人员情况
    一、董事、监事、高级管理人员持股情况
    报告期内,本公司董事、监事、高级管理人员均未持有本公司股票。
    二、董事、监事、高级管理人员变化情况
    2004年3月30日,公司2003年年度股东大会审议通过陈辛同志辞去公司董事、副行长,同时选举商洪波同志为公司董事,任期与第二届董事会任期一致。
    2004年4月26日,公司2004年度第一次临时股东大会通过程锡元同志辞去董事职务,同时选举孙铮为公司独立董事,任期与第二届董事会任期一致。
    至此,公司第二届董事会19名董事中独立董事共7名。
    下为公司董事、监事及高级管理人员情况表:(按姓氏笔画排序)
职务                                    姓名        性别         出生年月
董事长                                张广生          男          1943.02
副董事长、行长                       金   运          男          1946.11
副董事长                              祝世寅          男          1950.10
                                Stephen Long
董事                                                  男          1943.02
                                      龙肇辉
董事                                  张建伟          男          1954.09
董事                                  陈伟恕          男          1946.04
董事                                  汪奕义          男          1945.08
董事                                  杨祥海          男          1952.02
董事                                  周有道          男          1938.11
董事                                  徐建新          男          1955.11
董事、副行长、财务总监                黄建平          男          1955.02
董事、副行长                          商洪波          男          1959.03
独立董事                              马金明          男          1943.07
独立董事                              乔宪志          男          1940.12
独立董事                             孙   铮          男          1957.12
独立董事                              胡祖六          男          1963.06
独立董事                              姜波克          男          1954.12
独立董事                              夏大慰          男          1953.02
独立董事                              潘洪萱          男          1935.06
监事长                                李关良          男          1944.05
监事                                  史贤俊          男          1967.12
监事                                  朱国桢          男          1946.01
监事                                 吕   勇          男          1957.06
监事                                  杜启发          男          1953.09
监事                                  吴顺宝          男          1947.08
监事                                  万晓枫          男          1949.01
监事                                  王安海          男          1945.11
监事                                  杨绍红          男          1950.09
副行长                                张耀麟          男          1958.03
董事会秘书                            沈  思          男          1953.06

职务                                    任期起止日期               持股量
董事长                           2002.6.28-2005.6.27                   -
副董事长、行长                   2002.6.28-2005.6.27                   -
副董事长                         2002.6.28-2005.6.27                   -
董事                             2002.6.28-2005.6.27                   -
董事                             2002.6.28-2005.6.27                   -
董事                             2002.6.28-2005.6.27                   -
董事                             2002.6.28-2005.6.27                   -
董事                             2002.6.28-2005.6.27                   -
董事                             2002.6.28-2005.6.27                   -
董事                             2002.6.28-2005.6.27                   -
董事、副行长、财务总监           2002.6.28-2005.6.27                   -
董事、副行长                     2004.3.30-2005.6.27                   -
独立董事                         2002.6.28-2005.6.27                   -
独立董事                         2002.6.28-2005.6.27                   -
独立董事                         2004.4.26-2005.6.27                   -
独立董事                         2002.6.28-2005.6.27                   -
独立董事                         2002.6.28-2005.6.27                   -
独立董事                         2002.6.28-2005.6.27                   -
独立董事                         2002.6.28-2005.6.27                   -
监事长                           2002.6.28-2005.6.27                   -
监事                             2002.6.28-2005.6.27                   -
监事                             2002.6.28-2005.6.27                   -
监事                             2002.6.28-2005.6.27                   -
监事                             2002.6.28-2005.6.27                   -
监事                             2002.6.28-2005.6.27                   -
监事                             2002.6.28-2005.6.27                   -
监事                             2002.6.28-2005.6.27                   -
监事                             2002.6.28-2005.6.27                   -
副行长                           2002.6.28-2005.6.27                   -
董事会秘书                       2002.6.28-2005.6.27                   -
    第四节      管理层讨论与分析
     一、经营成果以及财务状况简要分析
     1、主营业务收入、主营业务利润、净利润、现金及现金等价物增加额
                                                                                       单位:人民币千元
项     目                                报告期末数            上年同期数
主营业务收入                              7,822,997             5,390,782
主营业务利润                              3,395,629             2,250,870
净利润                                      873,446               656,835
现金及现金等价物增加额                   12,548,015            -3,910,609

项     目                                                    增减率(%)
主营业务收入                                                        45.12
主营业务利润                                                        50.86
净利润                                                              32.98
现金及现金等价物增加额                                             420.87
    变动的主要原因是:(1)主营业务收入增长的原因是:贷款业务收入增长;
    (2)主营业务利润增长的原因是:资产规模扩大,业务收入增加;
    (3)净利润增长的原因是:主营业务收入增长贡献;
    (4)现金及现金等价物增加额增加的原因是:存款规模增长及流动性管理措施等。
     2、报告期末总资产、股东权益与期初比较:
                                                                   单位:人民币千元
项    目            报告期末数              期初数           增减率(%)
总资产             413,889,502         371,056,698                 11.54%
股东权益            12,453,719          12,010,923                  3.69%
    变动的主要原因是:(1)总资产增长的原因是:存贷款规模增长及次级债募集。
    (2)股东权益增长的原因是:经营收益形成未分配利润。
    二、报告期内公司经营情况
    1、公司主营业务范围
    经中国人民银行和中国银行业监督管理委员会批准,公司主营业务主要包括:吸收社会公众存款、发放短期和中长期贷款、办理国内国际结算、办理票据贴现、发行金融债券、代理发行、代理兑付及承销政府债券、买卖政府债券、同业拆借、提供信用证服务及担保、代理收付款项及代理保险业务、提供保管箱服务、外汇存款、外汇贷款、外汇兑换、国际结算、同业外汇拆借、外汇票据的承兑和贴现、外汇借款、外汇担保、结汇、售汇、买卖和代理买卖股票以外的外币有价证券、自营外汇买卖、代客外汇买卖、资信调查咨询、见证业务、离岸银行业务以及经中国人民银行和中国银行业监督管理委员会批准经营的其他业务。
    2、公司经营情况
    截止6月30日,公司主要经营和管理情况如下:
    ——主要经营指标及完成情况:公司总资产规模达到4138.90亿元,比年初增加428.33亿元,增长11.54%;本外币贷款余额2808.64亿元,较年初净增257.53亿元,增长10.09%;公司各项存款余额为3558.46亿元,较年初净增337.32亿元,增长10.47%。主营业务收入共计78.23亿元,实现税前利润12.87亿元,与同期相比净增3.65亿元,增长39.53%;实现税后利润8.73亿元,增加2.17亿元,同比增长32.98%。股东权益124.54亿元,每股收益0.223元,每股净资产3.18元,净资产收益率达到7.01%。
    ——风险管理及化解情况:公司狠抓风险管理,通过提前预警、加强监控、调整存量资产结构等措施,使不良贷款比例(五级分类)有了下降,由年初的2.53%降至期末的2.29%;通过“授权授信管理”、“风险预警”、“专业审贷”、“贷后检查”等机制的建设与推行,初步实现了对全行风险的全过程控制和管理。
    ——机构新增情况:报告期内公司新开设了太原、长沙、哈尔滨3家分行;至此,公司已在全国39个城市开设了24家直属分支行,机构网点增至321家。
    ——国内国际地位与影响:报告期内公司被全球知名财经杂志《福布斯》评为全球2000家大企业,名列941位;被《亚洲周刊》评为“亚洲银行300强”名列第49名。
    3、公司主营业务收入种类及地区划分
                                                                      单位:人民币千元
                        主营业务收入          主营业务收入
业务种类                                比上年同期增         毛利率(%)
                                            减(%)
贷款                   6,690,715               45.24                64.08
拆借、存放等同
                         876,605               57.00                13.07
业业务
其他业务                 255,678               13.26                83.71
合计                   7,822,997               45.12                59.00

                    主营业务成本       主营业务成本          毛利率比上年
业务种类                               比上年同期增              同期增减
                                           减(%)                (%)
贷款                   2,403,461              32.56                  3.43
拆借、存放等同
业业务                   762,074              56.01                  0.56
其他业务
合计                      41,660              54.24                 -4.33
                       3,207,195              37.73                 19.86
                                                                    单位:人民币千元
营业机构分布                     主营业务利润                主营业务收入
上海地区                              375,297                   2,270,606
北京地区                              338,461                     574,997
江苏地区                              441,552                     790,019
浙江地区                              758,796                   1,273,155
广东地区                              308,056                     750,663
境内其他地区                        1,159,555                   2,152,848
境外离岸                               13,912                      10,709
合     计                           3,395,629                   7,822,997

营业机构分布                                                 债券投资收益
上海地区                                                          524,528
北京地区                                                            4,216
江苏地区                                                           47,377
浙江地区                                                           34,107
广东地区                                                            7,431
境内其他地区                                                       12,325
境外离岸                                                           12,547
合     计                                                         642,531
    4、贷款投放前五位的行业及比例
行业种类                           余额(千元)                比      例
制造业                               91,722,579                    32.66%
个人贷款                             38,257,420                    13.62%
房地产业                             32,732,447                    11.65%
批发及零售业                         30,528,632                    10.87%
交通运输、仓储和邮政业               16,641,181                     5.92%
    5、主要表外项目余额及风险管理情况
项目                           期末余额(千元)        2003年余额(千元)
应收利息                              1,520,084                 1,405,157
开出保函                             10,511,460                 8,760,574
对外担保
贷款承诺
信用证项目                           13,039,809                10,183,112
银行承兑汇票                         87,056,159                94,949,445
    (二)主要控股公司及参股公司的情况
                                                                                                                    单位:人民币千元
参股公司名称                            投资期限           本公司持股比例
华一银行                                    30年                      10%
申联国际投资有限公司                          无                    16.5%
中国银联股份有限公司                          无                    4.85%
合    计

参股公司名称                                               报告期末投资数
华一银行                                                           84,319
申联国际投资有限公司                                              288,303
中国银联股份有限公司                                               80,000
合    计                                                          452,622
    三、银行业务数据摘要
    1、分支机构和员工基本情况
    本公司实行一级法人体制,采用总分行制。根据经济效益和经济区划原则,公司按照“立足上海、服务全国”的发展战略,在沿江沿海地区和国内重要中心城市先后设置了分支机构。截止报告期末,本公司已开设了24家直属分支行,共321个分支机构,具体情况
    详见下表:
序号     机构名称                  地址                            职工数
1  总行              上海市中山东一路12号                             499
2  上海地区总部      上海市宁波路50号                                1936
3  杭州分行          杭州市延安路129号                                515
4  宁波分行          宁波市江厦街21号                                 425
5  南京分行          南京市中山东路90号                               690
6  北京分行          北京市西城区车公庄大街3号                        718
7  温州支行          温州市人民东路浦发大楼                           241
8  苏州分行          苏州市人民路504号                                172
9  重庆分行          重庆市上清寺正街9号                              339
10  广州分行         广州市环市东路424号                              432
11  深圳分行         深圳市深南中路1012号                             371
12  昆明分行         昆明市东风西路145号附1号                         167
13  芜湖支行         芜湖市人民路203号                                 45
14  天津分行         天津市河西区宾水道增9号D座                       267
15  郑州分行         郑州市经三路30号                                 262
16  大连分行         大连市中山区中山广场3号                          181
17  济南分行         济南市解放路165号                                195
18  成都分行         双林路98号附1号                                  115
19  西安分行         北大街3号                                        142
20  沈阳分行         沈河区青年大街158号                              160
21  武汉分行         新华下路特8号                                    121
22  青岛分行         香港西路53路                                      74
23    太原分行       太原市迎泽大街333号                               67
24    长沙分行       长沙市五一大道559号                               64
25    哈尔滨分行     哈尔滨市汉水路200号                               63
汇总调整
全行总计                                                             8261

序号     机构名称                   资产规模(千元)           所属机构数
1  总行                                                               320
2  上海地区总部                           20,434,190                 117
3  杭州分行                              119,507,322                  20
4  宁波分行                               29,965,653                  18
5  南京分行                               22,113,111                  29
6  北京分行                               33,422,391                  19
7  温州支行                               36,779,525                  10
8  苏州分行                                7,557,143                   7
9  重庆分行                                8,046,289                  12
10  广州分行                               9,084,058                  13
11  深圳分行                              21,014,241                   7
12  昆明分行                              14,576,442                   6
13  芜湖支行                               3,933,197                   2
14  天津分行                               1,446,404                   8
15  郑州分行                              15,389,057                   9
16  大连分行                              16,182,900                   5
17  济南分行                              10,650,325                   6
18  成都分行                              11,260,801                   2
19  西安分行                               7,087,949                   3
20  沈阳分行                               7,981,105                   3
21  武汉分行                              10,135,531                   1
22  青岛分行                               3,923,835                   0
23    太原分行                             3,217,808                   0
24    长沙分行                             3,900,936                   0
25    哈尔滨分行                           1,603,401                    0
汇总调整                                  -5,324,112                   24
全行总计                                 413,889,502                  321
    2、信贷资产“五级”分类及各级呆帐准备金的计提比例情况。
                                                                                        单位:人民币千元
五级分类                               金  额                      占比%
正常类                            262,119,896                      93.33%
关注类                             12,303,324                       4.38%
次级类                              2,076,552                       0.74%
可疑类                              4,206,104                       1.50%
损失类                                158,402                       0.06%
合计                              280,864,278                     100.00%

五级分类                                                 准备金计提比例%
正常类                                                                 1%
关注类                                                                 4%
次级类                                                                35%
可疑类                                                                70%
损失类                                                               100%
合计
    注:根据各类信贷资产的金额,扣除抵押品、有效担保金额后,公司按上述标准报告期末计提各类贷款呆帐准备金余额为78.10亿元。
    3、前十名客户贷款额占贷款总额的比例。
                                                                                                                  单位:人民币百万元
最大十家客户名称                                 人民币      外币折人民币
上海宏力半导体有限公司                              245               862
上海城市建设投资开发总公司                        1,100                 0
上海国有资产经营有限公司                            980                 0
广州市建设投资发展有限公司                          800                 0
中国石油天然气股份有限公司                          800                 0
上海中环投资开发(集团)有限公司                      740                 0
上海中虹(集团)有限公司                              660                 0
江苏省京福彭城高速公路有限公司                      650                 0
上海同盛大桥建设有限公司                            602                 0
天津钢铁有限公司                                    600                 0
合计                                              7,177               862

最大十家客户名称                             本外币                比例%
上海宏力半导体有限公司                        1,107                 0.39%
上海城市建设投资开发总公司                    1,100                 0.39%
                                                                     0.35
上海国有资产经营有限公司                        980
                                                                        %
广州市建设投资发展有限公司                      800                 0.28%
中国石油天然气股份有限公司                      800                 0.28%
上海中环投资开发(集团)有限公司                  740                 0.26%
上海中虹(集团)有限公司                          660                 0.23%
江苏省京福彭城高速公路有限公司                  650                 0.23%
上海同盛大桥建设有限公司                        602                 0.21%
天津钢铁有限公司                                600                 0.21%
合计                                          8,039                 2.86%
    4、期末占贷款总额比例超过20%(含20%)的贴息贷款情况。报告期内本公司没有发生上述情况。
    5、重组贷款报告期末余额及其中的逾期贷款情况。
报告期末重组贷款余额                           其中:报告期末逾期贷款余额
人民币771,508千元                                       人民币166,460千元
    6、主要贷款类别按月度计算的年均余额及年均贷款利率情况。
类    别                月平均余额(千元)                 平均贷款年利率%
短期贷款                     173,783,347                             5.15
中长期贷款                    63,112,956                             4.74
    7、期末所持金额重大的政府债券等情况。
                                                                                                                    单位:人民币千元
债券种类                             年利率(%)                面    值
98记帐式
                                             5.01                 550,000
99记账式                                2.58-4.88               1,990,000
2000记账式                               2.45-3.5               2,720,000
2001记账式                               2.5-4.69               7,805,000
2002记账式                               1.9-2.93               5,860,000
2003记账式                               2.32-2.8               4,120,000
2004记帐式                               3.2-4.89               2,120,000
98专项国债                                    6.8               2,503,040
财政部境外债券                            1.72-13               1,417,076
合计                                                           29,085,116

债券种类                                                           到期日
98记帐式
                                                                  2005-12
99记账式                                                   2004-10/2009-4
2000记账式                                                  2005-6/2010-9
2001记账式                                                2004-12/2021-10
2002记账式                                                 2004-12/2012-7
2003记账式                                                2004-12/2013-04
2004记帐式                                                  2005-3/2011-5
98专项国债                                                         2005-5
财政部境外债券                                              2004-7/2096-1
合计
    8、公司对其他应收款损失提取情况。
                                                               单位:人民币千元
项目                                   金   额                 损失准备金
应收利息
                                       725,041
其他应收款
                                     2,593,246                    133,671

项目                                                             计提方法
应收利息
                                                                        -
其他应收款
                                                               个别认定法
    9、报告期内主要存款类别按月度计算的年均余额及年均存款利率情况。
类别                         月平均余额(千元)            平均存款年利率%
企业活期存款                      138,259,245                        0.70
企业定期存款                      105,668,947                        2.50
储蓄活期存款                       12,541,953                        0.97
储蓄定期存款                       23,475,549                        1.46
    10、期末不良贷款情况及采取的相应措施。
    按五级分类口径,报告期末,公司后三类不良贷款和垫款的所占比例为2.29%,比2003年底下降了0.24个百分点。公司在控制和化解不良贷款方面采取了如下主要措施:
    一是对不良贷款实施专业化集中清收管理,尽力做到“早发现”、“早跟踪”和“早行动”,进一步提升不良贷款的清收管理效率,努力实现不良贷款总量和比例持续双下降的目标。二是根据不良贷款专业化集中清收管理的需要,在总结以往工作实践的基础上,结合重组业务的深入开展,对不良资产重组管理办法进行修改和完善,进一步规范不良资产重组业务的操作和管理;三是通过诉讼、抵债资产的接受和处置以及对已核销的不良资产继续追索等手段降低不良贷款;四是重点加强不良资产管理的体制和机制建设,积极探索有效的不良资产管理的运作机制;五是进一步做好贷款五级分类工作,切实加强对不良资产的监测、控制和考核;六是严格控制新增贷款的资产质量,努力降低不良率。
    11、逾期未偿付债务情况。报告期内本公司没有发生上述情况。
    12、重大表外项目的有关情况。
    从本公司业务情况看,可能对财务状况和经营成果造成重大影响的主要是表外负债。
    报告期末,本公司表外负债情况如下:
                                                                                      单位:人民币千元
项   目                       2004年6月30日                2003年12月31日
银行承兑汇票                     87,056,159                    94,949,445
应付承兑汇票                      4,436,766                     2,404,371
融资保函                          2,744,941                     2,459,288
非融资保函                        7,766,519                     6,301,286
开出信用证                        8,603,043                     7,778,741
    13、公司面临的各种风险与相应对策。
    (1)公司面临的各种风险。作为经营货币的特殊企业,公司在经营中主要面临以下风险:信用风险、市场风险(包括利率风险、汇率风险等)、操作风险(包括结算风险、技术风险、系统风险等)、流动性风险、政策风险、法律风险、商誉风险等。
    (2)报告期内所存在的可能造成重大影响的各种风险的相应对策。
    公司在风险管理和内部控制方面初步建立起了符合国际银行业监管要求的框架体系,包括董事会风险管理与关联交易控制委员会和总行风险管理委员会,同时还聘请了安永大华会计师事务所、安永会计师事务所进行年报和中报的审计,定期接受国家审计署、中国人民银行、中国银监会、中国证监会等外部监管部门的审计和检查,形成内部控制与外部审计相结合的严密的风险管控体系。
    为防范和化解银行面临的主要风险--信用风险,在信贷投向管理方面,公司制订了相应的风险政策、信贷政策和行业、区域投向指引,明确政策导向,对信贷结构进行动态调整。在审贷管理方面,进一步深化专业审贷制度,继续强化集中审贷体制,提高风险审查的集约化管理程度,逐步实施各分行审贷集中管理制度,将高风险业务、新客户业务、大额业务、中长期贷款、创新业务等上收到分行以上层次进行审批和控制。在加强授信管理方面,建立统一的授信管理体系,对单个客户的表内外业务、集团关联企业的授信业务、各分支行交叉业务等逐步纳入到统一的授信体系中进行管理,有效防止多头贷款、过多关联企业贷款等情况。另外,公司通过加大不良资产清收力度和充分计提呆帐准备金等措施,化解、弥补损失。对于涉及其他风险的业务实行全方位、过程化管理,建立了相应的事先防范、事中监控和事后补偿的管理机制,强化公司统一管理与内部控制,控制经营业务过程中的各种风险。
    (3)呆帐、坏帐核销政策及程序与前一报告期比未发生重大变化。
    14、公司内部控制及制度建设情况。
    进一步优化内控环境,加强内控管理和制度建设,保证公司的依法、稳健经营和健康发展。先后制定《担保性表外业务风险分类管理暂行办法》、《关于加强我行流动性管理的决定》、《关于进一步加强不良资产清收管理工作的指导意见》、《离岸银行业务内控管理暂行办法》等一系列内控和业务管理规章制度,对业务操作和管理进行规范和指导,进一步加强控制和监督。同时采取控制风险资产总量、风险权重等办法,压缩效益较低、风险权重较高的资产,努力提高资产收益水平,提高资本的利用效率和效益。通过开展各类常规现场稽核检查、高级管理人员离任稽核、IT稽核、以及定期开展非现场稽核评价,揭示各类风险隐患和薄弱环节,取得了积极的成效。
    为了更好地发挥内部稽核在内控管理方面的检查、监督作用,公司开展稽核机制体制改革。稽核部改建为审计部,实行总行统一领导、垂直管理,审计部门内部实行专业岗位等级管理制度,优化审计人力资源。
    四、公司投资情况
    1、募集资金投资情况
    1999年9月23日,公司向社会公开发行人民币普通股4亿股,每股发行价格10元,扣除发行费用,实际募集资金39.55亿元;2003年1月8日,公司增发人民币普通股3亿股,每股发行价格8.45元,扣除发行费用,实际募集资金24.94亿元。所募集资金已按中国人民银行的批复认定,全部用于充实公司资本金,提高了公司的资本充足率,股东权益大幅增加,抗风险能力显著提高,为公司的发展奠定了基础。本公司严格根据募股资金使用计划的承诺要求,合理运用募股资金,取得了明显效益。     2、报告期内本公司对外股权投资余额为448,063千元。
    五、公司财务状况
    1、主要财务指标增减变动幅度及原因
                                                                      单位:人民币千元
项 目                       2004年6月30日                  2003年12月31日
总资产                        413,889,502                     371,056,698
长期股权投资                      448,063                         448,063
长期债券投资                   28,789,623                      30,590,618
固定资产                        5,918,436                       5,758,352
总负债                        401,435,784                     359,045,775
长期负债                      147,505,211                     117,221,000
股东权益                       12,453,719                      12,010,923

项 目                              增减%                         主要原因
总资产                             11.54                   存贷款业务增长
长期股权投资                        0.00               股权投资未发生变动
长期债券投资                       -5.89                 长期债券投资减少
固定资产                            2.78                 固定资产投入略增
总负债                             11.81                     存款业务增加
                                                       长期存款增长、次级
长期负债                           25.84                         债募集等
股东权益                            3.69                     本期利润贡献
                                                                                       单位:人民币千元
项   目                    2004年6月30日                    2003年6月30日
主营业务利润                   3,395,629                        2,247,626
投资收益                         657,904                          635,853
净利润                           873,446                          656,835

项   目                            增减%           报告期内变动的主要原因
主营业务利润                       51.08                     业务规模增长
投资收益                            3.47                 债券投资规模略增
净利润                             32.98                 主营业务利润增长
    2、会计报表中变动超过30%以上项目及原因
项  目                            2004年6月30日            2003年12月31日
存放中央银行款项                     51,132,544                37,861,661
存放同业款项                          9,484,883                 5,627,938
进出口押汇                            1,149,057                 1,887,661
一年内到期的长期债                    9,894,431                 6,553,434
券投资
逾期贷款                              1,897,300                   532,302
固定资产清理                                251                         1
长期待摊费用                              5,917                    12,245
其他长期资产                            165,555                   588,815
同业拆入                                642,384                 3,055,379
应付利息                              1,511,560                 1,072,103
应解汇款及临时存款                    1,664,065                 1,048,631
委托资金                                 64,357                   113,807
应付工资                                166,695                    64,149
应付股利                                 46,675                    14,985
存入长期保证金                        1,477,631                 1,007,903
长期应付款                            6,000,000                         0
其他长期负债                            392,978                   658,050
未分配利润                              926,722                   483,926
项   目                             2004年6月30             2003年6月30日
                                             日
营业收入                              7,822,997                 5,390,782
营业成本                              3,207,195                 2,328,554
营业利润                              3,411,002                 2,266,176
计提资产损失准备前利
                                      3,064,086                 1,988,973
润总额
计提资产损失准备后利
                                      1,287,247                   922,590
润总额
净利润                                  873,446                   656,835

项  目                         增减%               报告期内变动的主要原因
存放中央银行款项              35.05%           法定准备金率提高,头寸增加
存放同业款项                  68.53%                     存放境内同业增加
进出口押汇                   -39.13%                     进口押汇规模减小
一年内到期的长期债
                              50.98%           长期债券投资一年内到期增加
券投资
逾期贷款                     256.43%                     新增逾期贷款增加
固定资产清理               30027.78%       固定资产清理增加,上年基数较小
长期待摊费用                 -51.68%                             本期摊销
其他长期资产                 -71.88%                     银团集中贷款减少
同业拆入                     -78.98%                   境内外同业拆入减少
应付利息                      40.99%                         负债规模增加
应解汇款及临时存款            58.69%                     汇款在途资金增加
委托资金                     -43.45%                         委托贷款增加
应付工资                     159.86%                         应付工资增加
应付股利                     211.48%               未付出以前年度股利增加
存入长期保证金                46.60%                   长期保证金存款增加
长期应付款                        —               发行次级债补充附属资本
其他长期负债                 -40.28%                 银团集中贷款资金减少
未分配利润                    91.50%                         本期利润贡献
项   目                        增减%               报告期内变动的主要原因
营业收入                      45.12%           贷款规模扩大,利息收入增加
营业成本                      37.73%           存款规模扩大,利息支出增加
营业利润                      50.52%                       存贷款规模扩大
计提资产损失准备前利          54.05%                     营业利润增长贡献
润总额
计提资产损失准备后利          39.53%                       拨备前利润增加
润总额
净利润                        32.98%                       存贷款规模增加
    六、年度目标完成情况
    对照年初董事会提出的经营目标,本报告期完成情况如下:
    ——总资产规模全年目标4450亿元,现完成4138.90亿元,完成全年计划的57.7%;
    ——总存款余额全年目标4060亿元,现完成3558.46亿元,完成全年计划的52.35%;
    ――各项贷款余额力争达到3050亿元,现完成2808.64亿元,完成全年计划的50.45%
    ——年末不良贷款比例(五级分类)力争控制在2%以内,现不良贷款比例为2.29%。
    七、下半年度经营措施
    (一)继续推进全行扁平化矩阵式组织架构改革,推动和协调全行各个条线的组织架构、绩效评估、考核方式、激励机制的改革。
    (二)在对客户进行准确定位基础上,建立稳定的目标客户群,强化客户评价体系,形成市场细分和客户细分、分类管理的细化模式,以满足客户多样化的产品和服务需求。
    (三)进一步加强风险管理信息系统的建设,提高风险管理和控制的效率,落实贷后检查的组织和责任,通过相关考核机制的建立和完善,全面落实问责制。
    (四)进一步落实资本管理和考核的具体措施,在保证总量增长的前提下实现对风险资产的适度控制,提升资本盈利能力。同时,以8%的资本充足率监管指标为经营管理的基本要求,努力实现内在发展的更高要求。
    (五)通过竞争上岗、行内竞聘等方式使优秀人才脱颖而出,最终实现“适才适位”;进一步优化激励手段和措施,充分调动员工的积极性、主动性和创造性,使员工在为银行创造价值的同时实现自身的增值,造就一支高起点、高素质的人才队伍。
    第五节    重要事项
     一、公司获准发行不超过60亿元人民币次级债务事项
    根据中国银监会银监复【2004】51号《中国银行业监督管理委员会关于上海浦东发展银行募集次级定期债务的批复》,公司与中国人寿保险(集团)有限公司、中国人寿保险股份有限公司等8家机构分别签订了总额为60亿元人民币次级定期债务合同,本次次级定期债务发行期限为5年零1个月,利率为浮动利率,初始利率为4.60%,每年付息一次。
    至2004年6月9日,60亿元次级定期债务资金已全额划入公司帐户,本次次级定期债务募集完毕。根据有关规定,60亿元次级定期债务全部计入公司附属资本。
     二、公司拟增发不超过7亿股人民币普通股
    2004年5月31日,公司2004年第一次临时股东大会审议并表决通过了《公司再融资方式由发行可转换公司债券改为增发新股的议案》及《公司增发不超过7亿股人民币普通股发行方案的议案》等议案。
    三、报告期内公司利润分配情况
    1、公司2003年度利润分配方案已经2003年度股东大会通过,即“分配普通股股利每10股派发1.1元人民币(含税)”。股权登记日为2004年5月19日,除息日为2004年5月20日,现金红利发放日为2004年5月25日。公告刊登在2004年5月15日的《中国证券报》、《上海证券报》、《证券时报》上。该分配方案已实施。
    2、2004年半年度不进行利润分配,亦不实施公积金转增股本。
     四、宏观调控的影响及相应措施
    2003年下半年以来,国内宏观经济环境剧烈变化,紧缩政策频繁出台,尤其是对某些行业、地区采取了限制性政策,宏观经济形势的显著变化改变了银行经营管理外部环境。
    在这样的背景下,公司及时着手调整经营策略和发展模式,初步确立了科学发展观的理念,提出了“科学发展、主动调控、坚持三性、优化结构”的业务发展原则,积极调整信贷投向和结构。通过严格控制信贷投向,既执行了国家宏观调控的政策措施,又有效降低了行业性风险;通过建立行内灰名单制度和开展行内风险个案分析,加强了不良资产的信息分析和沟通;通过健全风险管理机制,进一步做好贷款五级分类工作,客观、真实地揭示了风险隐患;通过制定完整资产保全方案、加强沟通协调等方式,强化了全行的风险预警,提前做好各项资产保全工作。
    五、重大诉讼、仲裁事项
    报告期内,本公司没有对经营产生重大影响的诉讼仲裁事项。截止报告期末,本公司作为原告已起诉尚未判决的诉讼有90笔,涉及金额为人民币103,263.78万元。本公司尚无作为被告的重大诉讼仲裁案件。
    六、报告期内,本公司无重大资产收购、出售或处置以及企业兼并事项。
    七、关联交易事项
    本公司不存在控制关系的关联方。
    报告期内,本公司的关联交易为对股东以及关联方的贷款。所有关联方贷款均按相关法律规定及本公司贷款条件、审核程序进行发放,并正常还本付息,对公司的经营成果和财务状况无任何负面影响。
    本公司的关联方主要指能够直接、间接、共同持有或控制本行5%以上股份或表决权的非自然人股东;具体为上海国际集团有限公司、上海国际信托投资公司、上海上实(集团)有限公司、上海实业发展股份有限公司、上海上实国际贸易(集团)有限公司。
    不存在控制关系的关联方及交易情况见下表:
                                                                                       单位:人民币千元
企业名称                                                     2004年1-6月
                                                                 利息收入
上海上实(集团)有限公司                                                271
上海国际集团有限公司                                                2,390
上海实业发展股份有限公司                                              157
上海上实国际贸易(集团)有限公司                                      449

企业名称                                                     2003年1-6月
                                                                 利息收入
上海上实(集团)有限公司                                                493
上海国际集团有限公司                                                2,308
上海实业发展股份有限公司                                                -
上海上实国际贸易(集团)有限公司                                      447
                                                          单位:人民币千元
企业名称                                                    2004年6月30日
                                                            贷款/拆放余额
上海上实(集团)有限公司                                             16,553
上海国际集团有限公司                                              100,000
上海实业发展股份有限公司                                                -
上海上实国际贸易(集团)有限公司                                   11,301

企业名称                                                   2003年12月31日
                                                            贷款/拆放余额
上海上实(集团)有限公司                                             24,830
上海国际集团有限公司                                              100,000
上海实业发展股份有限公司                                           18,000
上海上实国际贸易(集团)有限公司                                   13,239
    八、重大合同及其履行情况
    1、重大托管、承包、租赁事项:本报告期内没有发生重大托管、承包、租赁事项。
    2、重大担保:报告期内,公司除中国银行业监督管理委员会批准的经营范围内的金融担保业务外,无其他需要披露的重大担保事项。
    3、委托理财:报告期内公司不存在委托理财事项。
    4、其他重大合同(含担保等)及其履行情况:报告期内公司各项业务合同履行情况正常,无重大合同纠纷发生。
    九、承担审计的会计师事务所
    报告期内公司聘请安永大华会计师事务所有限责任公司中国注册会计师朱蕾蕾、徐艳负责公司审计工作。根据中国证监会的有关规定,公司聘请安永会计师事务所负责对公司按国际通行准则编制的补充财务报告进行审计。
    十、公司报告期内未发生其他重大事件
    十一、公司或持股5%以上的股东,对公开披露承诺事项的履行情况
    报告期内,公司或持股5%以上股东没有在指定的报纸和网站上披露承诺事项。
    十二、控股股东及其子公司占用公司资金的总体情况
    截至报告期末,本公司不存在违反证监发【2003】56号《关于规范上市公司与关联方资金往来及上市公司对外担保若干问题的通知》规定的资金往来及占用情况。
    公司没有控股股东,公司第一大股东为上海国际信托投资有限公司,持有公司27450万股法人股,占公司总股本的7.01%,其母公司为上海国际集团有限公司(为公司第五大股东,持有公司股份17635万股)。截止2004年6月30日,上海国际信托投资有限公司在公司没有关联贷款,上海国际集团有限公司在公司的关联贷款余额为10000万元,占公司贷款总量的0.35‰,对公司的经营和财务状况没有负面影响。
    十三、独立董事对公司累计和当期对外担保情况、违规担保情况、执行证监会【2003】56号文件规定情况的专项说明及独立意见
    根据中国证券监督管理委员会证监发【2003】56号文的相关规定及要求,本着公正、公平、客观的态度,对公司的对外担保情况进行了核查。我们认为,截止2004年6月30日,公司开展对外担保业务是经中国人民银行和中国银行业监督管理委员会批准的,对外担保业务属于公司的正常业务之一,《公司章程》就审批权限做了明确规定,公司内部管理也针对担保业务的风险特点制定了具体的管理办法、操作流程和审批程序,从而有效控制了担保业务的风险。报告期内,公司认真执行证监会【2003】56号文件的相关规定,没有违规担保的情况。
    第六节    财务报告
    公司2004年半年度财务报告已经安永大华会计师事务所有限责任公司中国注册会计师朱蕾蕾、徐艳审计并出具无保留意见的审计报告。公司按国际标准编制的2004年半年度补充财务报告已由安永会计师事务所审计,并出具了无保留意见的审计报告。
    报告期内,公司执行的会计政策无重大变更,无重大会计估计变更及会计差错更正。
    第七节   备查文件
    公司的备查文件包括:
    (一)载有董事长签名的半年度报告文本;
    (二)载有法定代表人、财务总监签名并盖章的财务报告文本;
    (三)载有会计师事务所盖章、注册会计师签名并盖章的审计报告文本;
    (四)报告期内在《中国证券报》、《上海证券报》、《证券时报》披露过的文本;
    (五)公司章程文本。
    第八节   附      件
    附件一:境内审计报告
    附件二:境外审计报告
    附件三:资产减值准备表
    董事长:张广生
    二○○四年八月十二日
    资产负债表
    编制单位:上海浦东发展银行股份有限公司                                                 单位:人民币元
资产                           释号        行次             2004年6月30日
流动资产:
库存现金                          1           1          1,246,585,731.11
贵金属                                        2                         -
存放中央银行款项                  2           3         51,132,544,070.73
存放同业款项                      3           4          9,484,883,147.47
拆放同业                          4           5          7,179,338,634.02
贴现                              5           6         22,874,940,453.40
应收利息                          6           7            725,040,634.18
应收股利                                      8
其他应收款                        7           9          2,459,575,081.66
买入返售资产                      8          10         14,774,381,425.54
短期投资                          9          11          7,504,432,734.70
短期贷款                         10          12        179,921,382,900.03
进出口押汇                       11          13          1,149,057,153.22
待摊利息                         12          14            163,631,481.35
一年内到期的长期债券投资         13          15          9,894,431,115.88
一年内到期的其他长期投资                     16
其他流动资产                                 17                         -
流动资产合计                                 18        308,510,224,563.29
长期资产:
中期贷款                         14          19         32,818,764,310.90
长期贷款                         15          20         37,810,679,265.88
逾期贷款                         16          21          1,897,299,748.37
非应计贷款                       17          22          4,392,153,706.58
减:贷款损失准备                  18          23          7,809,796,487.31
长期债券投资                     19          24         28,789,622,586.69
长期股权投资                     20          25            448,062,972.67
固定资产原价                     21          26          5,918,435,782.62
减:累计折旧                      21          27          1,830,235,840.59
固定资产净值                                 28          4,088,199,942.03
减:固定资产减值准备                         29
固定资产净额                                 30          4,088,199,942.03
在建工程                         22          31            303,719,248.19
固定资产清理                                 32                251,211.43
长期资产合计                                 33        102,738,956,505.43
无形、递延及其他资产:
无形资产                         23          34            236,489,658.11
长期待摊费用                     24          35              5,916,558.84
待处理抵债资产                   25          36            487,022,612.06
减:抵债资产减值准备                         37            236,221,060.81
待处理抵债资产净值                           38            250,801,551.25
其他长期资产                     26          39            165,554,528.00
无形资产及其他资产合计                       40            658,762,296.20
递延税项:
递延税款借项                     27          41          1,981,558,813.87
资产总计                                     50        413,889,502,178.79
负债及所有者权益                                            2004年6月30日
流动负债:
短期存款                                     51        149,729,779,115.66
短期储蓄存款                                 52         13,454,969,711.44
向中央银行借款                               53
票据融资                                     54                         -
同业存款                         28          55         20,021,753,672.35
同业拆入                         29          56            642,383,500.00
应付利息                                     57          1,511,560,447.16
存入短期保证金                   30          58         49,820,855,534.81
卖出回购资产款                   31          59          9,158,998,900.32
汇出汇款                                     60            913,456,258.46
应解汇款及临时存款                           61          1,664,064,690.65
委托资金                         32          62             64,357,284.41
应付工资                                     63            166,695,341.74
应付福利费                                   64            101,297,446.07
应交税金                         33          65          1,530,639,045.21
应付股利                         34          66             46,675,036.84
其他应付款                       35          67          4,632,848,701.41
预提费用                                     68                         -
递延收益                         36          69            377,356,482.31
发行短期债券                                 70
一年内到期的长期负债                         71
其他流动负债                     37          72             92,881,095.80
流动负债合计                                 73        253,930,572,264.64
长期负债:
长期存款                                     74        114,349,093,834.45
长期储蓄存款                                 75         25,285,509,070.16
存入长期保证金                   38          76          1,477,630,721.50
转贷款资金                                   77
发行长期债券                                 78
长期应付款                       39          79          6,000,000,000.00
其他长期负债                     40          80            392,977,716.00
长期负债合计                                 81        147,505,211,342.11
递延税项:
递延税款贷项                                 82
负债合计                                     83        401,435,783,606.75
所有者权益:
股本                             41          90          3,915,000,000.00
资本公积                         42          91          4,869,395,544.72
盈余公积                         43          92          1,592,601,255.20
其中:公益金                     43        92-1            473,598,377.88
一般准备                         44          93          1,150,000,000.00
未分配利润                       45          94            926,721,772.12
股东权益合计                                 95         12,453,718,572.04
负债及股东权益总计                          100        413,889,502,178.79

资产                                                       2003年12月31日
流动资产:
库存现金                                                 1,081,830,488.70
贵金属                                                                  -
存放中央银行款项                                        37,861,661,172.89
存放同业款项                                             5,627,937,839.92
拆放同业                                                 7,863,320,229.79
贴现                                                    27,835,302,431.37
应收利息                                                   648,025,768.08
应收股利
其他应收款                                               2,174,303,828.04
买入返售资产                                            14,061,143,799.13
短期投资                                                 7,922,966,196.55
短期贷款                                               164,873,840,965.27
进出口押汇                                               1,887,661,186.66
待摊利息                                                   157,711,704.08
一年内到期的长期债券投资                                 6,553,433,967.02
一年内到期的其他长期投资
其他流动资产                                                            -
流动资产合计                                           278,549,139,577.50
长期资产:
中期贷款                                                26,346,186,594.11
长期贷款                                                29,222,167,845.83
逾期贷款                                                   532,301,838.04
非应计贷款                                               4,413,877,814.87
减:贷款损失准备                                          6,268,205,020.93
长期债券投资                                            30,590,617,583.91
长期股权投资                                               448,062,972.67
固定资产原价                                             5,758,352,354.65
减:累计折旧                                              1,605,740,455.01
固定资产净值                                             4,152,611,899.64
减:固定资产减值准备
固定资产净额                                             4,152,611,899.64
在建工程                                                   265,996,525.47
固定资产清理                                                       833.82
长期资产合计                                            89,703,618,887.43
无形、递延及其他资产:
无形资产                                                   203,044,986.56
长期待摊费用                                                12,245,301.64
待处理抵债资产                                             486,134,942.63
减:抵债资产减值准备                                       230,494,653.17
待处理抵债资产净值                                         255,640,289.46
其他长期资产                                               588,814,780.80
无形资产及其他资产合计                                   1,059,745,358.46
递延税项:
递延税款借项                                             1,744,194,237.02
资产总计                                               371,056,698,060.41
负债及所有者权益                                           2003年12月31日
流动负债:
短期存款                                               136,937,039,996.54
短期储蓄存款                                            11,688,115,963.68
向中央银行借款
票据融资                                                                -
同业存款                                                16,280,254,563.17
同业拆入                                                 3,055,379,000.00
应付利息                                                 1,072,102,913.41
存入短期保证金                                          55,763,550,121.31
卖出回购资产款                                           9,271,121,618.21
汇出汇款                                                 1,122,671,429.12
应解汇款及临时存款                                       1,048,631,423.72
委托资金                                                   113,806,577.02
应付工资                                                    64,148,967.33
应付福利费                                                  87,857,878.36
应交税金                                                 1,326,802,254.48
应付股利                                                    14,985,028.96
其他应付款                                               3,480,836,031.38
预提费用                                                                -
递延收益                                                   364,487,979.16
发行短期债券
一年内到期的长期负债
其他流动负债                                               132,983,351.39
流动负债合计                                           241,824,775,097.24
长期负债:
长期存款                                                94,507,416,294.01
长期储蓄存款                                            21,047,631,069.32
存入长期保证金                                           1,007,902,527.39
转贷款资金
发行长期债券
长期应付款
其他长期负债                                               658,050,169.19
长期负债合计                                           117,221,000,059.91
递延税项:
递延税款贷项
负债合计                                               359,045,775,157.15
所有者权益:
股本                                                     3,915,000,000.00
资本公积                                                 4,869,395,544.72
盈余公积                                                 1,592,601,255.20
其中:公益金                                               473,598,377.88
一般准备                                                 1,150,000,000.00
未分配利润                                                 483,926,103.34
股东权益合计                                            12,010,922,903.26
负债及股东权益总计                                     371,056,698,060.41
    法定代表人:张广生              行长:金     运            财务总监:黄建平             制表人:傅    能
    现金及现金流量表
    编制单位:上海浦东发展银行股份有限公司                                                      单位:人民币元
项目                                                                 行次
一.营业活动产生的现金流量
因经营活动而产生的现金流量                                              1
收到的贷款利息                                                          2
金融企业往来收入收到的现金                                              3
中间业务收入收到的现金                                                  4
经营性债券投资收益收到的现金                                            5
汇兑净收益收到的现金                                                    6
营业外净收入收到的现金                                                  7
现金流入小计                                                            8
支付的存款利息                                                          9
金融企业往来支出支付的现金                                             10
手续费支出支付的现金                                                   11
支付给职工以及为职工支付的现金                                         12
其他营业费用支付的现金                                                 13
支付的营业税金及附加款                                                 14
支付的所得税款                                                         15
现金流出小计                                                           16
因经营活动而产生的现金流量净额                                         17
经营性资产的减少(增加)                                               18
缴存中央银行准备金                                                     19
存放同业                                                               20
拆放同业及金融性公司                                                   21
贷款                                                                   22
贴现                                                                   23
已核销呆帐贷款及利息收回                                               24
经营性债券投资                                                         25
买入返售资产                                                           26
长期待摊费用                                                           27
其他资产                                                               28
其他应收暂付款减少收回的现金                                           29
经营性资产的减少(增加)小计                                           30
经营性负债的增加(减少)                                               31
向央行借款                                                             32
同业间存放                                                             33
同业及金融性公司拆入                                                   34
卖出回购资产款                                                         35
存款                                                                   36
保证金                                                                 37
委托存款                                                               38
其他负债                                                               39
其他应付暂收款减少流出的现金                                           40
经营性负债的增加(减少)小计                                           41
流动资金变动产生的现金流量净额                                         42
营业活动产生的现金流量净额                                             43
二.投资活动产生的现金流量
收回投资所收到的现金                                                   44
投资性债券投资收益收到的现金                                           45
投资性债券投资减少收回的现金                                           46
分得股利或利润所收到的现金                                             47
处置固定资产、无形资产而收到的现金                                     48
现金流入小计                                                           49
投资性债券投资增加流出的现金                                           50
购建固定资产、无形资产所支付的现金                                     51
权益性投资支付的现金                                                   52
现金流出小计                                                           53
投资活动产生的现金流量净额                                             54
三.融资活动产生的现金流量
发行股票所收到的现金                                                   55
发行债券所收到的现金                                                   56
现金流入小计                                                           57
收回发行债券所支付的现金                                               58
偿付利息所支付的现金                                                   59
分配股利或利润所支付的现金                                             60
现金流出小计                                                           61
融资活动产生的现金流量净额                                             62
四.汇率变动对现金的影响额                                             63
五.本期现金及现金等价物净增加额                                       64
补充资料                                                             行次
1.不涉及现金流量的投资和融资活动
以固定资产偿还债务                                                     65
以投资偿还债务                                                         66
以固定资产进行投资                                                     67
不涉及现金流量的投资和融资活动金额                                     68
2.将净利润调整为因经营活动而产生
的现金流量
净利润                                                                 69
加:计提的坏帐准备                                                     70
计提的贷款呆帐准备                                                     71
计提的长期投资减值准备                                                 72
计提的抵债资产资减值准备                                               73
固定资产折旧                                                           74
无形资产、递延资产及其他资产摊销                                       75
处置固定资产、无形资产和
                                                                       76
其他长期资产的损失(减:收益)
投资损失(减:收益)                                                   77
投资、筹资活动产生的汇兑损益                                           78
递延税款贷项(减:借项)                                                79
经营性应付项目的增加(减:减少)                                       80
经营性应收项目的减少(减:增加)                                       81
其他                                                                   82
因经营活动而产生的现金流量净额                                         83
3.现金及现金等价物净增加情况:
现金及现金等价物的期末余额                                             84
减:现金及现金等价物的期初余额                                         85
现金及现金等价物净增加额                                               86

项目                                                         2004年1-6月
一.营业活动产生的现金流量
因经营活动而产生的现金流量
收到的贷款利息                                           6,595,271,853.60
金融企业往来收入收到的现金                                 745,483,424.67
中间业务收入收到的现金                                     182,706,028.22
经营性债券投资收益收到的现金                                77,444,924.52
汇兑净收益收到的现金                                        71,760,845.84
营业外净收入收到的现金                                      11,842,260.43
现金流入小计                                             7,684,509,337.28
支付的存款利息                                           1,964,003,725.12
金融企业往来支出支付的现金                                 767,993,891.93
手续费支出支付的现金                                        41,432,616.72
支付给职工以及为职工支付的现金                             680,445,431.45
其他营业费用支付的现金                                     790,065,499.25
支付的营业税金及附加款                                     397,950,585.23
支付的所得税款                                             457,082,004.79
现金流出小计                                             5,098,973,754.49
因经营活动而产生的现金流量净额                           2,585,535,582.79
经营性资产的减少(增加)
缴存中央银行准备金                                      -3,545,278,062.67
存放同业
拆放同业及金融性公司                                        75,977,511.60
贷款                                                   -30,910,359,921.88
贴现                                                     4,960,361,977.97
已核销呆帐贷款及利息收回                                    15,834,641.28
经营性债券投资                                              -7,209,929.65
买入返售资产                                              -713,237,626.41
长期待摊费用                                                -6,245,944.12
其他资产                                                  -104,199,961.40
其他应收暂付款减少收回的现金                              -145,325,816.70
经营性资产的减少(增加)小计                           -30,379,683,131.98
经营性负债的增加(减少)
向央行借款
同业间存放                                               3,741,499,109.18
同业及金融性公司拆入                                    -2,412,995,500.00
卖出回购资产款                                            -112,122,717.89
存款                                                    39,254,581,675.09
保证金                                                  -5,472,966,392.39
委托存款                                                   -49,449,292.61
其他负债                                                   -67,076,879.25
其他应付暂收款减少流出的现金                             1,117,768,214.82
经营性负债的增加(减少)小计                            35,999,238,216.95
流动资金变动产生的现金流量净额                           5,619,555,084.97
营业活动产生的现金流量净额                               8,205,090,667.76
二.投资活动产生的现金流量
收回投资所收到的现金
投资性债券投资收益收到的现金                               679,257,501.52
投资性债券投资减少收回的现金                             1,768,435,482.59
分得股利或利润所收到的现金                                  15,372,786.00
处置固定资产、无形资产而收到的现金                           2,146,666.97
现金流入小计                                             2,465,212,437.08
投资性债券投资增加流出的现金                             3,506,646,218.37
购建固定资产、无形资产所支付的现金                         216,682,244.79
权益性投资支付的现金
现金流出小计                                             3,723,328,463.16
投资活动产生的现金流量净额                              -1,258,116,026.08
三.融资活动产生的现金流量
发行股票所收到的现金
发行债券所收到的现金                                     6,000,000,000.00
现金流入小计                                             6,000,000,000.00
收回发行债券所支付的现金
偿付利息所支付的现金
分配股利或利润所支付的现金                                 398,959,992.12
现金流出小计                                               398,959,992.12
融资活动产生的现金流量净额                               5,601,040,007.88
四.汇率变动对现金的影响额
五.本期现金及现金等价物净增加额                        12,548,014,649.56
补充资料                                                  2004年1-6月金额
1.不涉及现金流量的投资和融资活动
以固定资产偿还债务
以投资偿还债务
以固定资产进行投资
不涉及现金流量的投资和融资活动金额
2.将净利润调整为因经营活动而产生
的现金流量
净利润                                                     873,445,668.78
加:计提的坏帐准备                                          68,395,121.19
计提的贷款呆帐准备                                       1,708,443,329.65
计提的长期投资减值准备
计提的抵债资产资减值准备
固定资产折旧                                               245,085,998.00
无形资产、递延资产及其他资产摊销                            27,070,505.63
处置固定资产、无形资产和
                                                           -24,874,399.34
其他长期资产的损失(减:收益)
投资损失(减:收益)                                      -581,443,109.97
投资、筹资活动产生的汇兑损益
递延税款贷项(减:借项)                                   -237,364,576.85
经营性应付项目的增加(减:减少)                           752,129,656.74
经营性应收项目的减少(减:增加)                          -245,352,611.04
其他
因经营活动而产生的现金流量净额                           2,585,535,582.79
3.现金及现金等价物净增加情况:
现金及现金等价物的期末余额                              46,267,044,186.00
减:现金及现金等价物的期初余额                          33,719,029,536.44
现金及现金等价物净增加额                                12,548,014,649.56

项目                                                         2003年1-6月
一.营业活动产生的现金流量
因经营活动而产生的现金流量
收到的贷款利息                                           4,620,185,582.53
金融企业往来收入收到的现金                                 558,342,202.69
中间业务收入收到的现金                                     121,080,301.96
经营性债券投资收益收到的现金                               150,645,163.54
汇兑净收益收到的现金                                        74,288,292.35
营业外净收入收到的现金                                      -8,643,758.55
现金流入小计                                             5,515,897,784.52
支付的存款利息                                           1,581,253,226.48
金融企业往来支出支付的现金                                 488,493,337.33
手续费支出支付的现金                                        26,965,233.39
支付给职工以及为职工支付的现金                             557,380,202.88
其他营业费用支付的现金                                     553,246,729.46
支付的营业税金及附加款                                     546,589,286.26
支付的所得税款                                             230,339,808.62
现金流出小计                                             3,984,267,824.42
因经营活动而产生的现金流量净额                           1,531,629,960.10
经营性资产的减少(增加)
缴存中央银行准备金                                      -2,306,708,764.08
存放同业
拆放同业及金融性公司                                     4,578,339,660.51
贷款                                                   -41,244,060,250.62
贴现                                                   -15,226,829,067.37
已核销呆帐贷款及利息收回                                     1,136,449.61
经营性债券投资                                          -1,390,906,645.55
买入返售资产                                            -8,312,900,000.00
长期待摊费用                                               -12,303,715.18
其他资产                                                     7,045,946.98
其他应收暂付款减少收回的现金                              -363,421,402.25
经营性资产的减少(增加)小计                           -64,270,607,787.95
经营性负债的增加(减少)
向央行借款
同业间存放                                               2,527,828,359.23
同业及金融性公司拆入                                    14,144,051,343.33
卖出回购资产款                                           3,652,000,000.00
存款                                                    22,555,398,148.44
保证金                                                  16,457,203,704.48
委托存款                                                    78,536,022.01
其他负债                                                    -9,852,460.28
其他应付暂收款减少流出的现金                               828,796,659.96
经营性负债的增加(减少)小计                            60,233,961,777.17
流动资金变动产生的现金流量净额                          -4,036,646,010.78
营业活动产生的现金流量净额                              -2,505,016,050.68
二.投资活动产生的现金流量
收回投资所收到的现金                                        33,400,338.75
投资性债券投资收益收到的现金                               510,076,386.01
投资性债券投资减少收回的现金                             1,186,389,000.00
分得股利或利润所收到的现金                                  15,305,961.32
处置固定资产、无形资产而收到的现金                          39,337,920.07
现金流入小计                                             1,784,509,606.15
投资性债券投资增加流出的现金                             5,087,871,915.98
购建固定资产、无形资产所支付的现金                         304,749,652.78
权益性投资支付的现金
现金流出小计                                             5,392,621,568.76
投资活动产生的现金流量净额                              -3,608,111,962.61
三.融资活动产生的现金流量
发行股票所收到的现金                                     2,484,358,248.41
发行债券所收到的现金
现金流入小计                                             2,484,358,248.41
收回发行债券所支付的现金
偿付利息所支付的现金
分配股利或利润所支付的现金                                 281,839,400.00
现金流出小计                                               281,839,400.00
融资活动产生的现金流量净额                               2,202,518,848.41
四.汇率变动对现金的影响额
五.本期现金及现金等价物净增加额                        -3,910,609,164.88
补充资料                                                      2003年1-6月
1.不涉及现金流量的投资和融资活动
以固定资产偿还债务
以投资偿还债务
以固定资产进行投资
不涉及现金流量的投资和融资活动金额
2.将净利润调整为因经营活动而产生
的现金流量
净利润                                                     656,834,579.49
加:计提的坏帐准备                                           1,164,992.91
计提的贷款呆帐准备                                       1,000,997,277.38
计提的长期投资减值准备
计提的抵债资产资减值准备                                    64,220,429.11
固定资产折旧                                               235,035,583.08
无形资产、递延资产及其他资产摊销                            23,440,453.68
处置固定资产、无形资产和
                                                             1,428,681.10
其他长期资产的损失(减:收益)
投资损失(减:收益)                                      -515,545,557.37
投资、筹资活动产生的汇兑损益
递延税款贷项(减:借项)                                   -154,788,944.59
经营性应付项目的增加(减:减少)                           271,365,507.21
经营性应收项目的减少(减:增加)                           -52,523,041.90
其他
因经营活动而产生的现金流量净额                           1,531,629,960.10
3.现金及现金等价物净增加情况:
现金及现金等价物的期末余额                              27,038,652,660.23
减:现金及现金等价物的期初余额                          30,949,261,825.11
现金及现金等价物净增加额                                -3,910,609,164.88
    法定代表人:张广生                行长:金     运            财务总监:黄建平             制表人:傅能
    利润及利润分配表
    编制单位:上海浦东发展银行股份有限公司                                               单位:人民币元
项目                                       行次              2004年1~6月
一、营业收入                                  1          7,822,997,287.97
利息收入                                      2          6,690,714,853.60
金融机构往来收入                              3            876,604,755.10
中间业务收入                                  4            159,506,740.83
汇兑收益                                      5             71,987,803.98
其他业务收入                                  6             24,183,134.46
二、营业成本                                  7          3,207,194,948.39
利息支出                                      8          2,403,461,258.87
金融机构往来支出                              9            762,074,114.66
手续费支出                                   10             41,432,616.72
汇兑损失                                     11                226,958.14
三、营业费用                                 12          1,862,704,910.87
业务及管理费                                 13          1,617,621,202.21
折旧费                                       14            245,083,708.66
其他营业支出                                 15
四、投资净收益                               16            657,904,187.42
五、营业利润                                 17          3,411,001,616.13
减:营业税金及附加                           18            385,505,879.47
加:营业外收入                               19             50,777,564.25
减:营业外支出                               20             12,187,389.16
六、计提资产损失准备前利润总额               21          3,064,085,911.75
减:资产损失准备                             22          1,776,838,450.77
七、计提资产损失准备后利润总额               23          1,287,247,460.98
减:所得税                                   24            413,801,792.20
八、净利润                                   25            873,445,668.78
加:年初未分配利润                           26            483,926,103.34
盈余公积转入                                 27
九、可供分配的利润                           28          1,357,371,772.12
减:提取法定盈余公积                         29
提取法定公益金                               30
提取一般准备                                 31
十、可供股东分配的利润                       32          1,357,371,772.12
减:应付优先股股利                           33
提取任意盈余公积                             34
应付普通股股利                               35            430,650,000.00
转作股本的普通股股利                         36
十一、未分配利润                             37            926,721,772.12

项目                                                         2003年1~6月
一、营业收入                                             5,390,782,071.82
利息收入                                                 4,606,689,586.35
金融机构往来收入                                           558,342,202.69
中间业务收入                                               113,154,240.96
汇兑收益                                                    74,332,585.11
其他业务收入                                                38,263,456.71
二、营业成本                                             2,328,554,398.16
利息支出                                                 1,813,051,534.68
金融机构往来支出                                           488,493,337.33
手续费支出                                                  26,965,233.39
汇兑损失                                                        44,292.76
三、营业费用                                             1,431,905,483.53
业务及管理费                                             1,196,869,900.45
折旧费                                                     235,035,583.08
其他营业支出
四、投资净收益                                             635,853,325.20
五、营业利润                                             2,266,175,515.33
减:营业税金及附加                                         267,130,418.94
加:营业外收入                                                 989,743.84
减:营业外支出                                              11,062,183.48
六、计提资产损失准备前利润总额                           1,988,972,656.75
减:资产损失准备                                         1,066,382,698.89
七、计提资产损失准备后利润总额                             922,589,957.86
减:所得税                                                 265,755,378.37
八、净利润                                                 656,834,579.49
加:年初未分配利润                                         429,164,369.37
盈余公积转入
九、可供分配的利润                                       1,085,998,948.86
减:提取法定盈余公积
提取法定公益金
提取一般准备
十、可供股东分配的利润                                   1,085,998,948.86
减:应付优先股股利
提取任意盈余公积
应付普通股股利                                             391,500,000.00
转作股本的普通股股利
十一、未分配利润                                           694,498,948.86
    法定代表人:张广生               行长:金     运            财务总监:黄建平            制表人:傅    能
    资产减值准备表
    本表是依照《企业会计制度》而编制
    并不构成本公司截至二〇〇四年六月三十日止被审计的会计报表的一部分。
                                                                                                                单位:人民币千元
项目                   期初余额       报告期增加               报告期收回
                                           /减少
坏帐准备                187,949           68,395
长期投资                  4,559
减值准备
贷款损失              6,268,205        1,708,443                   15,834
准备
待处理抵                230,495           32,812
债资产减
值准备
合计                  6,691,208        1,809,650                   15,834

项目                                     报告期                  报告期转
                                           转入                        出
坏帐准备
长期投资
减值准备
贷款损失                                      0                    32,812
准备
待处理抵                                                           27,086
债资产减
值准备
合计                                          0                    59,898

项目                               报告期核                      期末余额
                                         销
坏帐准备                                                          256,344
长期投资                                                            4,559
减值准备
贷款损失                            149,874                     7,809,796
准备
待处理抵                                                          236,221
债资产减
值准备
合计                                149,874                     8,306,920
    已审会计报表
    二零零四年六月三十日
    目      录
    页次
    一、审计报告
    二、资产负债表
    三、利润及利润分配表
    四、现金流量表
    五、会计报表附注
    审计报告
    安永大华业字(2004)第930号
    上海浦东发展银行股份有限公司全体股东:
    我们审计了后附的上海浦东发展银行股份有限公司(以下简称  贵公司)2004年6月30日的资产负债表以及2004年1-6月的利润及利润分配表和现金流量表。这些会计报表的编制是  贵公司管理当局的责任,我们的责任是在实施审计工作的基础上对这些会计报表发表意见。
    我们按照中国注册会计师独立审计准则计划和实施审计工作,以合理确信会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据,评价管理当局在编制会计报表时采用的会计政策和作出的重大会计估计,以及评价会计报表的整体反映。我们相信,我们的审计工作为发表意见提供了合理的基础。
    我们认为,上述会计报表符合国家颁布的企业会计准则和《金融企业会计制度》的规定,在所有重大方面公允反映了  贵公司2004年6月30日的财务状况以及2004年1-6月的经营成果和现金流量。
    安永大华会计师事务所有限责任公司             中国注册会计师
    中国上海昆山路146号                          2004年8月12日
    一、公司的基本情况
    1、公司的历史沿革
    上海浦东发展银行股份有限公司(以下简称“本公司”)为1992年8月28日经中国人民银行总行以银复(1992)350号文批准设立的股份制商业银行,1992年10月19日由上海市工商行政管理局颁发法人营业执照,1993年1月9日正式开业。1999年9月23日,经中国证券监督管理委员会以证监发行字[1999]第127号文批准,本公司向社会公众公开发行境内上市内资股(A股)股票4亿股,每股发行价为人民币10元,并于1999年11月10日上市交易。2002年度经2001年度股东大会批准,本公司实施了每十股转增五股的资本公积转增方案,2002年12月23日,本公司经中国证券监督管理委员会以证监公司字[2002]135号文核准增发A股3亿股,每股发行价为人民币8.45元,该次增发已于2003年1月13日完成,业经安永大华会计师事务所有限责任公司验证并出具安永大华业字(2003)第016号验资报告。
    本公司现股本为人民币39.15亿元,法定代表人为张广生,法人营业执照注册号为3100001001236,金融业务许可证号为银金管字B11512900001。
    2、公司所属行业性质和业务范围
    行业性质:金融业。
    经营范围:经中国人民银行批准的商业银行业务。
    3、主营业务和提供的劳务
    吸收公众存款;发放短期、中期和长期贷款;办理结算;办理票据贴现;发行金融债券;代理发行、代理兑付、承销政府债券;买卖政府债券;同业拆借;提供信用证服务及担保;代理收付款项及代理保险业务;提供保险箱业务;外汇存款;外汇贷款;外汇汇款;外币兑换;国际结算;同业外汇拆借;外汇票据的承兑和贴现;外汇借款;外汇担保;结汇、售汇;买卖和代理买卖股票以外的外币有价证券;自营外汇买卖;代客外汇买卖;资信调查、咨询、见证业务;离岸银行业务;证券投资基金托管业务;全国社会保障基金托管业务;经中国人民银行批准的其他业务。
    二、重要会计政策和会计估计的说明
    1、公司目前执行的会计准则和会计制度
    会计准则:《企业会计准则》及相关的具体会计准则;
    会计制度:《金融企业会计制度》。
    2、会计年度:公历1月1日至12月31日。
    3、记账本位币:人民币;对外币采用分账制核算,以原币记账。
    4、记账基础:权责发生制;      计价原则:历史成本。
    5、外币业务折算方法
    由于本公司对各币种采用分账制核算,外币业务发生时均以原币记账,因此无外币业务的折算问题。
    6、外币报表的折算方法
    平时将所有资产负债表和利润表项目按上年末决算牌价折算成人民币;年末将所有资产负债表和利润表项目按年末外汇市场汇价作为决算牌价折算成人民币,各年度汇率变动影响作为各报表项目中的汇率变动影响反映,其差额转入“汇兑损益”。
    7、编制现金流量表时现金等价物的确定标准
    根据银行业的特点,本公司的现金等价物包括存放中央银行备付金、存放同业款项和合同期限在三个月以内的拆放同业。
    二、重要会计政策和会计估计的说明(续)
    8、贷款种类和范围
    (1)短期及中长期贷款的分类依据
    按贷款的发放期限之长短确定。凡合同期限在1年以内(含1年)的贷款作为短期贷款,合同期限在1-5年(含5年)的贷款作为中期贷款,合同期限在5年以上的贷款作为长期贷款。
    (2)逾期贷款的划分依据
    系指贷款本金逾期90天以内的没有收回的贷款和透支及垫款。
    (3)非应计贷款的划分依据和会计处理方法
    系指贷款本金或利息逾期达到或超过90天没有收回的贷款和透支及垫款。非应计贷款不计提应计利息。
    (4)自营贷款与委托贷款划分依据
    自营贷款系指本公司自主发放并承担风险,并由本公司收取本金和利息的贷款,委托贷款系指由委托人提供资金,由本公司根据委托人确定的贷款对象、用途、金额、期限、利率等而代理发放、监督使用并协助收回的贷款,其风险由委托人承担,本公司发放委托贷款时,只收取手续费,不代垫资金。
    本公司将自营贷款作为本公司信贷资产于表内反映,而委托贷款则于表外反映。
    9、计提贷款损失准备的范围和方法
    (1)呆账的确认标准
    本公司经采取所有可能的措施和实施必要的程序之后,凡符合下列条件之一,造成本公司确实无法收回的债权及股权列为呆账:
     A:借款人和担保人依法宣告破产、关闭、解散,并终止法人资格,本公司对借款人和担保人进行追偿后,未能收回的债权;
    二、重要会计政策和会计估计的说明(续)
    9、计提贷款损失准备的范围和方法(续)
   (1)呆账的确认标准(续)
    B:借款人死亡,或者依照《中华人民共和国民法通则》的规定宣告失踪或者死亡,本公司依法对其财产或者遗产进行清偿,并对担保人进行追偿后,未能收回的债权;
    C:借款人遭受重大自然灾害或者意外事故,损失巨大且不能获得保险补偿,或者以保险赔偿后,确实无力偿还的部分或全部债务,本公司对其财产进行清偿和对担保人进行追偿后,未能收回的债权;
    D:借款人和担保人虽未依法宣告破产、关闭、解散,但已完全停止经营活动,被县级及县级以上工商行政管理部门依法注销、吊销营业执照,终止法人资格,本公司对借款人和担保人进行追偿后,未能收回的债权;
    E:借款人触犯刑律,依法受到制裁,其财产不足归还所借债务,又无其他债务承担者,本公司经追偿后确实无法收回的债权;
    F:由于借款人和担保人不能偿还到期债务,本公司诉诸法律,经法院对借款人和担保人强制执行,借款人和担保人均无财产可执行,法院裁定终结执行或终止执行后,本公司仍无法收回的债权;
    G:开立信用证、办理承兑汇票、开具保函等发生垫款和银行卡发生透支时,凡申请人、持卡人和保证人由于上述A至F的原因,无法偿还垫款及透支款,本公司经追偿后仍无法收回的垫款和透支;
    H:按照国家法律法规规定具有投资权的本公司的对外投资,由于被投资企业依法宣告破产、关闭、解散,并终止法人资格的,本公司经清算和追偿后仍无法收回的股权;
    I:经国务院专案批准核销的债权;
    以上确实不能收回的呆账,报经董事会/股东大会批准后作为呆账核销。
   (2)贷款损失的核算方法:备抵法
    二、重要会计政策和会计估计的说明(续)
    贷款损失准备计提范围为本公司承担风险和损失的贷款(含抵押、质押、保证、信用贷款)、银行卡透支、贴现、信用垫款(如银行承兑汇票垫款、担保垫款、信用证垫款等)、进出口押汇、应收账款保理等表内外信贷资产。
    9、计提贷款损失准备的范围和方法(续)
   (2)贷款损失的核算方法:备抵法(续)
    贷款损失准备计提方法:以本公司上述表内外信贷资产按风险分类(五级分类)的结果为基础,结合实际情况,如对借款人还款能力、财务状况、抵押担保充分性等的评价,充分评估可能存在的损失,分析确定各类信贷资产应计提损失准备总额。其中,按计提贷款损失准备的表内信贷资产余额1%部分作普通准备反映,超出部分作专项准备反映。
    对由本公司转贷并承担对外还款责任的国外贷款,也计提贷款损失准备。
    对本公司不承担风险的委托贷款等,则不计提贷款损失准备。
    提取的贷款损失准备计入当期损益,发生贷款损失,冲减已计提的贷款损失准备。已核销的贷款损失以后又收回的,其冲减的贷款损失准备则予以转回。
    10、坏账损失的核算方法
    (1)坏账的确认标准
    凡符合下列条件之一,造成本公司不能按期收回的其他应收款和其他流动性资产可以列作坏账:
    A:因债务人破产或死亡,以其破产财产或遗产清偿后,仍不能收回的应收款项;
    B:因债务人逾期未履行偿债义务并且具有明显特征表明无法收回的应收款项;
    C:挂账时间在3年以上仍无法收回的应收款项;
    以上确实不能收回的应收款项,报经董事会/股东大会批准后作为坏账核销。
    (2)坏账准备的具体核算方法:备抵法,其中:
    A:应收利息:因本公司期末应收贷款利息的账龄均为90天以内,超过90天的均已转表外,因此不计提坏账准备;因本公司应收贷款、拆放和投资利息均为按协议约定计提,期后应收未收贷款/拆放利息帐龄均为90天以内,超过90天的余额均已转表外,因此不计提坏帐准备。
    二、重要会计政策和会计估计的说明(续)
    10、  坏账损失的核算方法(续)
    (2)坏账准备的具体核算方法(续)
    B:其他应收款项:按个别认定计提坏账准备;
    C:其他流动性资产:包括拆出资金等,按个别认定计提坏账准备。
    在确定坏账准备的计提比例时,本公司根据以往的经验、债务单位的实际财务状况和现金流量等相关信息予以合理估计。
    提取的坏账准备计入当期损益,发生坏账损失,冲减已计提的坏账准备。已核销的坏账损失以后又收回的,其冲减的坏账准备则予以转回。
    11、  回售资产(贷款、证券、票据)核算方法
    买入返售贷款、证券/卖出回购贷款、证券款按实际成本入账,并按受益时间平均确认利息收支;买入返售票据/卖出回购票据款按票面面值入账,并将其与实际资金收付款的差额按受益期间平均确认利息收支。
    12、  短期投资核算方法
    短期投资按取得时的实际成本计价;在转让或到期兑付时确认投资收益。期末按成本与市价孰低法计价。
    13、  长期投资核算方法
   (1)长期债权投资的计价及收益确认方法
    按其初始投资成本,即取得时实际支付的全部价款(扣除支付的税金、手续费等各项附加费用)扣除实际支付的分期付息债券价款中包含的已到付息期但尚未领取的债券利息后的余额作为实际成本记账,并按权责发生制原则按期计提利息,经调整溢(折)价摊销额后,计入投资收益。
   (2)长期债券投资溢价和折价的摊销方法
    在债券购入后至到期日止的期间内按直线法,于确认相关债券利息收入的同时摊销。
    二、重要会计政策和会计估计的说明(续)
    13、长期投资核算方法(续)
   (3)长期股权投资的核算方法
    长期股权投资计价和收益确认方法:长期股权投资包括股票投资和其他股权投资。长期股权投资按其初始投资成本入账,即投资时实际支付的全部价款。
    本公司对被投资单位无控制、无共同控制且无重大影响的,长期股权投资采用成本法核算;投资企业对被投资单位具有控制、共同控制或者重大影响的,长期股权投资采用权益法核算。
   (4)长期投资减值准备的提取方法:采用逐项计提的方法
    本公司对被投资单位由于市价持续下跌或被投资单位经营情况变化等原因,导致其可收回价值低于长期股权投资账面价值,并且这种降低的价值在可预计的将来期间内不能恢复时,按可收回金额低于长期股权投资账面价值的差额,计提长期投资减值准备。预计的长期投资减值损失计入当期损益。
    14、固定资产计价与折旧政策及固定资产减值准备的计提方法
    (1)固定资产的标准
    固定资产是指同时具有以下特征的有形资产:①为生产商品、提供劳务、出租或经营管理而持有;②使用期限超过1年;③单位价值较高。具体标准为:①使用期限超过一年的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等;②单位价值在2,000元以上,并且使用期超过2年的,不属于生产、经营主要设备的物品。
    (2)固定资产分类
    房屋建筑物、运输工具、大型电子计算机、一般电子计算机、电子设备、办公设备、固定资产改良支出;
    二、重要会计政策和会计估计的说明(续)
    14、固定资产计价与折旧政策及固定资产减值准备的计提方法(续)
    (3)固定资产计价和减值准备的确认标准、计提方法
    固定资产按实际成本或确定的价值入账。每年末/中期报告期终了,对固定资产逐项进行检查,将可收回金额低于其账面价值的差额作为固定资产减值准备,计入当期损益。固定资产减值准备按单项资产计提;
    (4)固定资产的折旧方法
    固定资产折旧采用直线法平均计算,并按各类固定资产的原值和估计的经济使用年限扣除残值(原值的3%,但不包括固定资产改良支出)制定其折旧率。各类固定资产折旧率如下:
资产类别                            使用年限                     年折旧率
房屋、建筑物                            30年                        3.23%
运输工具                                 5年                        19.4%
大型电子计算机                           5年                        19.4%
一般电子计算机                           3年                       32.33%
电器设备                                 5年                        19.4%
办公设备                                 5年                        19.4%
固定资产改良支出                    受益期限                    10-33.33%
     已计提减值准备的固定资产在计提折旧时,按照该项固定资产的账面价值,以及尚可使用年限重新计算确定折旧率和折旧额;如果已计提减值准备的固定资产价值又得以恢复,该项固定资产的折旧率和折旧额的确定方法,按照固定资产价值恢复后的账面价值,以及尚可使用年限重新计算确定折旧率和折旧额。
     15、     在建工程核算方法
     在建工程按实际发生的支出入账,并在达到预定可使用状态时,按工程的实际成本确认为固定资产。每年末或中期报告期终了,对在建工程进行逐项检查,如果有证据表明在建工程已经发生了减值,则计提减值准备,计入当期损益。
    二、重要会计政策和会计估计的说明(续)
    16、无形资产计价、摊销和无形资产减值准备计提方法
    (1)无形资产的计价方法:按购入时实际支付的价款计价;
    (2)无形资产的摊销方法和年限:直线法,摊销年限如下;
    A:房屋使用权从购入月份起按实际可使用年限平均摊销,实际可使用年限超过30年的按30年摊销;
    B:土地使用权从购入月份起按法定使用年限平均摊销;
    C:特许经营权从收购完成当月起按5年平均摊销;
    D:软件从购入月份起按3年平均摊销。
    (3)无形资产减值准备的确认标准和计提方法:于每年年末或中期报告期终了,检查各项无形资产预计给企业带来未来经济利益的能力,对预计可收回金额低于其账面价值的,应当计提减值准备,计入当期损益。无形资产减值准备按单项项目计提。
    17、 长期待摊费用的摊销方法和摊销年限
    (1)各分支行开办费按实际发生额入账,自其营业的当月一次性记入损益;
    (2)租赁费按实际租赁期限平均摊销。
    18、待处理抵债资产的计价方法
    (1)  待处理抵债资产的计价
    按贷款/拆放本金和表内应收利息余额,加上所支付的相关税费(或减去所收到的补价并加上所确认的收益)作为待处理抵债资产的入账价值;同时,将已经计提的相关贷款损失准备/坏帐准备转入抵债资产减值准备中;
    (2)抵债资产减值准备的确认标准、计提方法
    每年末/中期报告期终了,对待处理抵债资产逐项进行检查,对可收回金额低于其账面价值与已转入相关准备金孰高计提抵债资产减值准备,计入当期损益。
    二、重要会计政策和会计估计的说明(续)
    19、长期应付款的计价方法
    次级定期债务指固定期限在5年以上,不用于弥补本公司日常经营损失(本公司倒闭或清算除外),且该项债务的索偿权排在存款和其他负债之后的本公司债务。在不超过本公司核心资本50%的范围内,该项债务可计入本公司附属资本。次级定期债务按照实际收到的金额计入“长期应付款”中,到期支付时冲减“长期应付款”。
    20、债务重组中取得非现金资产的计价方法
    各项资产涉及债务重组的,本公司作为债权人所收到的非现金资产,按照重组债权的账面价值计价。如果涉及多项非现金资产,则按各项非现金资产的公允价值占非现金资产公允价值总额的比例,对重组债权的账面价值进行分配,以确定各项非现金资产的入账价值。
    21、非货币性交易中换入资产的计价方法
    各项资产涉及非货币性交易的,以换出资产的账面价值,加上应支付的相关税费,加上所支付的补价(或减去所收到的补价并加上所确认的收益)作为换入资产的入账价值。如果同时换入多项资产,则按换入各项资产的公允价值与换入资产公允价值总额的比例,对换出资产的账面价值总额与应支付的相关税费进行分配,以确定各项换入资产的入账价值。
    22、销售商品、提供劳务及让渡资产使用权等日常活动取得的收入所
     采用的确认方法
    (1)利息收入
      利息收入、金融企业往来收入等,按让渡资金使用权的时间和适用利率计算确认利息收入。另外根据自2002年1月1日开始施行的《金融企业会计制度》,本公司发放的贷款,应按期计提利息并确认收入。发放贷款到期(含展期,下同)90天后尚未收回的,其应计利息停止计入当期利息收入,纳入表外核算,原在表内反映的应计利息同时冲销当期损益,转入表外核算;已计提的贷款应收利息,在逾期90天后仍未收到的,冲减原已计入损益的利息收入,转作表外核算,同时该笔贷款转作非应计贷款,以后每期计息均在表外核算,不确认为当期收益;
    二、重要会计政策和会计估计的说明(续)
    22、  销售商品、提供劳务及让渡资产使用权等日常活动取得的收入所采用的确认方法(续)
    (2)中间业务收入
    包括手续费收入、担保收入等,在交易已经完成,实际收到款项时确认中间业务收入;
    (3)汇兑收益
    在交易已经完成,实际收到款项时确认汇兑收益;
    (4)其他营业收入包括债券买卖收入和其他非中间业务收入,均在实际收到款项时确认收入。
    23、利息支出确认原则
    按权责发生制原则确认。其中:活期存款、同业存放款按季结息,活期储蓄存款按季计息,定期存款按存入日利率、定期储蓄存款按存单利率、协议存款等按合同利率按季计息,卖出回购资产款等附息负债按合同利率按季计息。
    24、所得税的会计处理方法:纳税影响会计法的债务法。
    25、衍生金融工具计价方法、损益确认方法
    (1)衍生金融工具计价方法:本公司衍生金融工具除代客买卖外主要用于套期保值目的。为降低与客户进行交易带来的市场风险,本公司与第三者签订背靠背式的合约,有效转移了本公司在合同上的市场风险。衍生金融工具按实际收付金额计价,并在资产负债表外披露其名义价值和公允价值;
    (2)衍生金融工具损益确认方法:待正式交割时确认损益;
    (3)本公司确认套期保值的标准为:按本公司资产负债管理的要求,对外汇金融资产在汇率、利率、期限等上的不匹配进行套期保值。
    26、合并会计报表编制方法
    二、重要会计政策和会计估计的说明(续)
    因本公司是商业银行,根据1995年5月10日开始执行的《中华人民共和国商业银行法》,本公司不得对境内的非银行金融机构和企业进行投资,在报告期内本公司无控股的子公司,因此未编制合并会计报表。
    三、税项
    本公司执行的税种和税率:
税/费种                         计提税/费依据                  税/费率
营业税               营业收入-金融机构往来收入                        5%
城建税                                   营业税                        7%
教育费附加                               营业税                        3%
所得税                             应纳税所得额                       33%
    四、会计报表主要项目注释
    1、库存现金
币     种                            2004-6-30                 2003-12-31
人民币                               1,239,852                    821,446
外币折人民币                             6,734                    260,384
合   计                              1,246,586                  1,081,830
    2、存放中央银行款项
性    质                            2004-6-30                  2003-12-31
缴存准备金(注)                   21,105,427                  17,578,900
备付金                             29,978,889                  20,253,284
缴存央行财政性存款                     48,228                      29,477
合    计                           51,132,544                  37,861,661
    注:人民币系根据中国人民银行规定人民币准备金余额不得低于期末各项人民币存款的7.5%(2004年4月25日前:7%)计算得出;外币系按期末各项外币存款的2%缴存人民银行金额。
    3、存放同业款项
性    质                           2004-6-30                   2003-12-31
存放境内同业                       7,666,878                    2,817,870
存放境外同业(注)                 1,818,005                    2,810,068
合    计                           9,484,883                    5,627,938
    注:其中结构性存款期末余额为人民币673,183千元。
    四、会计报表主要项目注释(续)
    4、拆放同业
性    质                           2004-6-30                   2003-12-31
拆放境内银行                       1,580,180                    1,634,150
拆放境外银行                       5,329,990                    5,459,327
拆放境内金融性公司(注)               391,842                      825,619
合    计                           7,302,012                    7,919,096
减:坏账准备                         122,673                       55,776
拆放同业净额                       7,179,339                    7,863,320
    注:期末拆放境内金融性公司中有人民币382,842千元已逾期,已计提相应的坏账准备。
    5、贴现
性   质                            2004-6-30                   2003-12-31
银行承兑汇票贴现                  16,621,431                   22,014,553
商业承兑汇票贴现                   5,997,884                    4,980,794
买入外币票据                          15,468                       26,022
应收账款保理                         240,157                      813,933
合   计                           22,874,940                   27,835,302
    6、应收利息
    (1)应收表内利息
性   质                            2004-6-30                   2003-12-31
应收贷款利息                         259,835                      164,392
应收拆放利息                           5,438                        1,902
应收买入返售资产利息                  23,653                        1,843
债券投资年收息部分应收利息           436,115                      479,889
合   计                              725,041                      648,026
    注:期末应收利息中除应收未收贷款利息人民币21,054千元逾期,账龄均为90天以内外,其他均为按权责发生制计提的应计贷款和拆放等资产利息,因此未计提坏账准备。
    (2)应收表外利息
                                                                2004-6-30
应收表外应收未收利息                                            1,520,084

                                                               2003-12-31
应收表外应收未收利息                                            1,405,157
    四、会计报表主要项目注释(续)
    7、其他应收款
                                                  2004-6-30
性   质                                 1年                           2年
                                       以下         1-2年            以上
业务周转金                           18,345            13             209
待划转结算款项                      282,391           498              33
员工住房周转金                    1,262,671        91,932          14,672
应收浦发大厦合作建房退款                  -        181,22               -
                                                        8
预付购房及装修款项                  184,100        85,762               -
其他应收暂付款项                    419,202        31,438          20,752
合   计                           2,166,709       390,871          35,666

                                                     2004-6-30
性   质
                                            合计                     比例
业务周转金                                18,567                       1%
待划转结算款项                           282,922                      11%
员工住房周转金                         1,369,275                      53%
应收浦发大厦合作建房退款                 181,228                       7%
预付购房及装修款项                       269,862                      10%
其他应收暂付款项                         471,392                      18%
合   计                                2,593,246                     100%

                                                   2004-6-30
性质                                     坏账准备                    净值
业务周转金                                     -                   18,567
待划转结算款项                                 -                  282,922
员工住房周转金                            11,611                1,357,664
应收浦发大厦合作建房退款                       -                  181,228
预付购房及装修款项                             -                  269,862
其他应收暂付款项                         122,060                  349,332
合   计                                  133,671                2,459,575
                                              2003-12-31
性   质                                 1年                           2年
                                       以下            1-2年         以上
业务周转金                           10,470               33          209
待划转结算款项                      487,128              522           65
员工住房周转金                    1,070,312           84,837        6,253
应收浦发大厦合作建房退款                  -          181,228            -
预付购房款                          196,426                -            -
其他应收暂付款项                    229,302                        16,885
                                                      22,806
合   计                           1,993,638          289,426       23,412

                                           2003-12-31
性   质
                                                        坏账
                                    合计     比例       准备         净值
业务周转金                        10,712       0%           -      10,712
待划转结算款项                   487,715      21%           -     487,715
员工住房周转金                 1,161,402      50%      11,611   1,149,791
应收浦发大厦合作建房退款         181,228       8%           -     181,228
预付购房款                       196,426       9%           -     196,426
其他应收暂付款项                 268,993      12%     120,561     148,432
合   计                        2,306,476     100%     132,172   2,174,304
    8、买入返售资产
性   质                             2004-6-30                  2003-12-31
交易对手
其他商业银行                        2,063,561                   6,542,595
信用社                                302,220                   1,460,049
财务公司                               25,000                     120,000
买入返售票据合计                    2,390,781                   8,122,644
交易对手
中国人民银行                        2,110,000
其他商业银行                        7,595,100                   2,400,000
买入返售证券合计                    9,705,100                   2,400,000
交易对手
    四、会计报表主要项目注释(续)
其他商业银行                         600,000                    1,900,000
财务公司                           1,600,000                    1,200,000
信托投资公司                         478,500                      438,500
买入返售贷款合计                   2,678,500                    3,538,500
买入返售资产总计                  14,774,381                   14,061,144
    9、短期投资
项    目                          2004-6-30                    2003-12-31
                                   成本总额                      成本总额
人民币国库券投资                  2,054,970                     1,918,838
其他人民币金融债券投                323,201                       502,274
短期中央银行票据                  4,963,234                     4,376,646
外币债券投资                        163,028                     1,125,208
合    计                          7,504,433                     7,922,966
    注1:本公司持有的人民币国债和其他人民币金融债券投资只能在银行间债券交易市场中进行交易,由于该市场的债券交易不活跃,没有可以参照的市价可以披露,因此改按加上该等债券的应计利息因素作为其参考市价,无减值的情况。
    注2:外币债券投资系在境外资本市场购入的债券,无减值的情况。
    10、短期贷款
项    目                          2004-6-30                    2003-12-31
信用贷款                         36,247,579                    30,340,532
保证贷款                         99,532,216                    97,962,223
抵押贷款                         30,617,783                    25,598,000
质押贷款                         13,523,805                    10,973,086
合    计                        179,921,383                   164,873,841
    11、进出口押汇
项    目                          2004-6-30                    2003-12-31
进口押汇                            523,013                     1,348,046
出口押汇                            626,044                       539,615
合   计                           1,149,057                     1,887,661
    12、待摊利息
    四、会计报表主要项目注释(续)
项     目                            2004-6-30                 2003-12-31
待摊卖出回购票据利息                    42,538                     47,840
待摊转贴现/再贴现利息                  121,093                    109,872
合     计                              163,631                    157,712
    13、一年内到期的长期债券投资
债券种类                                 到期日                      面值
凭证式国债                      2004-07/2005-05                   407,007
记账式国债                      2004-10/2005-06                 6,250,000
进出口银行债券                          2005-04                   130,000
98专项国债                              2005-05                 2,503,040
FRN债券                         2004-11/2005-06                   508,355
外币其他债券                            2005-05                    41,384
合计                                                            9,839,786

                                          购入
债券种类                                  成本                     年利率
凭证式国债                             407,017                  1.98-3.25
记账式国债                           6,251,077                   1.9-3.31
进出口银行债券                         129,429                       1.99
98专项国债                           2,503,040                       6.80
FRN债券                                508,092                  1.51-3.21
外币其他债券                            41,384                       6.38
合计                                 9,840,039

                            本期          截至报告日止
债券种类                    利息          累计应计利息                 合计
凭证式国债                 7,286                54,392            461,409
记账式国债                72,162                     -          6,251,077
进出口银行债券             1,283                     -            129,429
98专项国债                84,404                     -          2,503,040
FRN债券                    5,780                     -            508,092
外币其他债券               1,407                     -             41,384
合计                     172,322                54,392          9,894,431
    注:期末余额中共有面值人民币9.65亿元的人民币国债已用作证券回购的质押物。
    14、中期贷款
性     质                         2004-6-30                    2003-12-31
信用贷款                          7,306,579                     6,665,063
保证贷款                         11,281,287                     9,525,327
抵押贷款                         12,488,883                     8,788,945
质押贷款                          1,742,015                     1,366,852
合     计                        32,818,764                    26,346,187
    15、长期贷款
性     质                         2004-6-30                    2003-12-31
信用贷款                          2,691,583                     2,000,797
保证贷款                          4,467,663                     2,887,495
抵押贷款                         28,968,864                    22,741,476
质押贷款                          1,682,569                     1,592,400
合     计                        37,810,679                    29,222,168
    四、会计报表主要项目注释(续)
    16、逾期贷款
性   质                          2004-6-30                     2003-12-31
信用贷款                           343,811                        112,339
保证贷款                           868,915                        218,236
抵押贷款                           379,859                        108,678
质押贷款                           304,715                         93,049
合   计                          1,897,300                        532,302
    注:均系逾期90天以内的贷款和透支及垫款。
    17、非应计贷款
性质
                                            合计                 90-180天
信用贷款                                 178,181                   58,634
保证贷款                               2,080,339                  120,815
抵押贷款                               2,001,168                  113,168
质押贷款                                 132,466                  102,836
合   计                                4,392,154                  395,453
占总额比例                                  100%                    9.00%

性质                                              2004-6-30
                                  0.5-1年                         1-2年
信用贷款                             7,484                         18,108
保证贷款                           166,663                        299,988
抵押贷款                           110,318                         77,778
质押贷款                             4,772                         23,759
合   计                            289,237                        419,633
占总额比例                           6.59%                          9.55%

性质
                                         2-3年                    3年以上
信用贷款                                 1,639                     92,316
保证贷款                               553,954                    938,919
抵押贷款                               386,247                  1,313,657
质押贷款                                   299                        800
合   计                                942,139                  2,345,692
占总额比例                              21.45%                     53.41%
性质                                   2003-12-31
                                            合计                 90-180天
信用贷款                                 146,501                      353
保证贷款                               2,233,016                   42,968
抵押贷款                               2,000,040                  139,677
质押贷款                                  34,321                    7,480
合   计                                4,413,878                  190,478
占总额比例                                  100%                    4.32%

性质                                             2003-12-31
                                  0.5-1年                         1-2年
信用贷款                            21,136                          3,837
保证贷款                           189,122                        595,211
抵押贷款                            30,920                        252,768
质押贷款                            25,742                            299
合   计                            266,920                        852,115
占总额比例                           6.05%                         19.30%

性质
                                         2-3年                    3年以上
信用贷款                                    87                    121,088
保证贷款                               517,201                    888,514
抵押贷款                               492,322                  1,084,353
质押贷款                                     -                        800
合   计                              1,009,610                  2,094,755
占总额比例                              22.87%                     47.46%
    四、会计报表主要项目注释(续)
    18、贷款损失准备
项     目               普通准备         专项准备                    合计
2003-12-31             2,551,113        3,717,092               6,268,205
本期计提                 259,198        1,449,245               1,708,443
本期收回                     158           15,676                  15,834
本期转出                     328           32,484                  32,812
本期核销                   1,499          148,375                 149,874
2004-6-30              2,808,642        5,001,154               7,809,796
    19、长期债券投资
债券种类                                  到期日                     面值
2000凭证式国债                           2005-09                   95,822
2001凭证式国债                     2006-03/2006-                   38,585
                                              09
2002凭证式国债                     2005-07/2007-                  287,241
                                              11
2003凭证式国债                     2005-11/2008-                  352,195
                                              09
2004凭证式国债                     2007-03/2009-                  209,355
                                              09
696国债                                  2006-11                  200,000
98记账式国债                             2005-12                    5,000
99记账式国债                       2006-02/2009-                1,890,000
                                              04
2000记账式国债                     2005-10/2010-                2,417,000
                                              09
2001记账式国债                     2006-07/2021-                5,085,000
                                              10
2002记账式国债                     2005-09/2012-                2,730,000
                                              07
2003记账式国债                     2005-11/2013-                3,470,000
                                              04
2004记账式国债                    2007-04/2011-5                1,870,000
                                   2005-08/2022-                7,220,000
国家开发银行债券                              05
进出口银行债券                    2006-6/2012-11                  785,000
                                   2005-07/2096-                  573,652
外币国债                                      01
                                   2005-08/2012-                  818,938
FRN债券                                       03
                                   2005-08/2052-                  766,054
外币其他债券                                 12

债券种类                                购入成本                   年利率
2000凭证式国债                            95,822                     3.14
2001凭证式国债                            38,585                     3.14
2002凭证式国债                           287,247                2.07-2.74
2003凭证式国债                           353,036                2.25-2.63
2004凭证式国债                           209,914                2.52-2.83
696国债                                  233,067                    11.83
98记账式国债                               5,000                     5.01
99记账式国债                           1,892,913                2.58-4.88
2000记账式国债                         2,417,000                 2.45-3.5
2001记账式国债                         5,085,952                 2.5-4.69
2002记账式国债                         2,723,129                   2-2.93
2003记账式国债                         3,470,703                 2.32-2.8
2004记账式国债                         1,768,566                 3.2-4.89
国家开发银行债券                      7,197,452                     0-3.8
进出口银行债券                           784,529                2.73-3.82
                                         608,989                   1.72-9
外币国债
                                         817,512                1.21-2.76
FRN债券
                                         765,960                  1.82-13
外币其他债券

                                              截至报告日止
债券种类                     本期利息         累计应计利息           合计
2000凭证式国债                  1,454               10,704        106,526
2001凭证式国债                    567                3,316         41,901
2002凭证式国债                  3,030               11,336        298,583
2003凭证式国债                  4,161                7,817        360,853
2004凭证式国债                    610                  652        210,566
696国债                        12,351                    -        233,067
98记账式国债                       77                    -          5,000
99记账式国债                   36,096                    -      1,892,913
2000记账式国债                 32,085                    -      2,417,000
2001记账式国债                 67,752                    -      5,085,952
2002记账式国债                 38,900                    -      2,723,129
2003记账式国债                 44,647                    -      3,470,703
2004记账式国债                  1,801                   26      1,768,592
国家开发银行债券               85,942                    -      7,197,452
进出口银行债券                 10,353                    -        784,529
外币国债                       17,394                    -        608,989
FRN债券                         8,829                    -        817,512
外币其他债券                   22,836                  396        766,356
    四、会计报表主要项目注释(续)
合计                      28,813,842                           28,755,376

合计                          388,885        34,247            28,789,623
    注:期末余额中共有面值人民币20.35亿元的人民币国债已用作证券回购的质押物。
    四、会计报表主要项目注释(续)
    20、长期股权投资
    (1)明细内容如下:
                                                        2003-12-31
项   目               原值              长期投资                     净值
                                        减值准备
无重大影响         452,622                 4,559                  448,063

                                                        2004-6-30
项   目                  原值           长期投资                     净值
                                        减值准备
无重大影响            452,622              4,559                  448,063
    (2)持股比例在20%以下,及虽在20%(含20%)以上,但对其没有重大影响的被投资单位有:
被投资单位名称                   投资期限                  本公司持股比例
华一银行                             30年                             10%
申联国际投资有限公司                   无                           16.5%
中国银联股份有限公司                   无                           4.85%
合   计

被投资单位名称                  2004-6-30                      2003-12-31
华一银行                           84,319                          84,319
申联国际投资有限公司              288,303                         288,303
中国银联股份有限公司               80,000                          80,000
合   计                           452,622                         452,622
    (3)长期投资减值准备:系按上述长期股权投资原始出资额的1%计提。
                                2004-6-30                      2003-12-31
长期投资减值准备                    4,559                           4,559
    四、会计报表主要项目注释(续)
    21、固定资产、累计折旧及固定资产减值准备
                                                  原        值
资产类别                             2003-12-31                  本期增加
房屋、建筑物                          3,598,887                       788
运输工具                                209,526                    11,958
电子计算机                              976,519                   104,552
电器设备                                 90,627                     9,222
办公设备                                101,218                    15,582
固定资产改良支出                        781,575                    41,307
合      计                            5,758,352                   183,409

                                                原        值
资产类别                               本期减少                 2004-6-30
房屋、建筑物                              2,113                 3,597,562
运输工具                                    771                   220,713
电子计算机                               18,413                 1,062,658
电器设备                                  1,562                    98,287
办公设备                                    466                   116,334
固定资产改良支出                              -                   822,882
合      计                               23,325                 5,918,436

                                                                 累计折旧
资产类别                               2003-12-31                本期增加
房屋、建筑物                              401,636                  57,530
运输工具                                  139,951                  12,392
电子计算机                                569,910                  95,905
电器设备                                   56,503                   6,336
办公设备                                   48,639                   9,570
固定资产改良支出                          389,101                  63,354
合   计                                 1,605,740                 245,087

                                                 累     计    折     旧
资产类别                                      本期减少          2004-6-30
房屋、建筑物                                         -            459,166
运输工具                                           550            151,793
电子计算机                                       9,517            656,298
电器设备                                         1,515             61,324
办公设备                                           452             57,757
固定资产改良支出                                 8,557            443,898
合   计                                         20,591          1,830,236

                                            固定资产净值和净额
资产类别
                                 2003-12-31                     2004-6-30
房屋、建筑物                      3,197,251                     3,138,396
运输工具                             69,575                        68,920
计算机                              406,609                       406,360
电器设备                             34,124                        36,963
公办公设备                           52,579                        58,577
定固定资产改良支出                  392,474                       378,984
合   计                           4,152,612                     4,088,200
    注1:其中在建工程本期转入数为人民币16,433千元;
    注2:本公司因无固定资产减值情况,故未计提固定资产减值准备。
    四、会计报表主要项目注释(续)
    21、固定资产、累计折旧及固定资产减值准备(续)
    注3:固定资产及累计折旧本期增减变动原因分析
    a.固定资产原值:
期初数                                                          5,758,352
本期增加:
外购                                                              125,669
自行建造(在建工程转入)                                           16,433
其他                                                               41,307
本期增加小计                                                      183,409
本期减少:报废和出售                                               23,325
期末数                                                          5,918,436
b.累计折旧:
期初数                                                          1,605,740
本期增加:计提                                                    245,087
本期减少:报废和出售                                               20,591
期末数                                                          1,830,236
    22、在建工程
                                                工程投入
工程项目名称                         预算数     量占预算         资金来源
                                                    比例
重庆分行大楼                         55,000         100%             自筹
杭州分行绍兴支行营业用房             30,000         100%             自筹
信息中心                            170,000         100%             自筹
628项目                             134,120          55%             自筹
其他                                 26,877          90%             自筹
合   计                             415,997

                                      2003-12-31                 本期增加
工程项目名称
                                          55,085                        -
重庆分行大楼                                   -                   30,840
杭州分行绍兴支行营业用房                 140,300                   44,118
信息中心                                  49,645                   23,652
628项目                                   20,967                    3,261
其他                                     265,997                  101,871
合   计

                                       本期减少                 2004-6-30
工程项目名称
                                              -                    55,085
重庆分行大楼                                  -                    30,840
杭州分行绍兴支行营业用房                      -                   184,418
信息中心                                 64,149                     9,148
628项目                                       -                    24,228
其他                                     64,149                   303,719
合   计
    注1:在建工程中无利息资本化支出;
    注2:本公司无在建工程减值情况,故未计提在建工程减值准备;
    注3:其中本期转入固定资产数为人民币16,433千元。
    四、会计报表主要项目注释(续)
    23、无形资产
类别                取得方式             原值                  2003-12-31
房屋使用权              外购          165,340                     132,145
特许经营权              外购           38,411                      23,413
土地使用权              外购           36,100                      32,707
软件                    外购           73,371                      13,970
其他                    外购            1,440                         810
合计                                  314,662                     203,045

类别               本期增加额      本期摊销额                  累计摊销额
房屋使用权                              3,823                      37,018
特许经营权                              3,839                      18,837
土地使用权                                745                       4,138
软件                   49,424           7,832                      17,809
其他                      390             130                         370
合计                   49,814          16,369                      78,172

类别                                2004-6-30                剩余摊销年限
房屋使用权                            128,322                     20.5-26
特许经营权                             19,574                           3
土地使用权                             31,962                   43.5-44.5
软件                                   55,562                         1.5
其他                                    1,070                     3.5-4.5
合计                                  236,490
    注:本公司无无形资产减值情况,故未计提无形资产减值准备。
    24、长期待摊费用
项   目               原始发生额     2003-12-31                本期增加额
租赁费                    24,435          3,495                     4,319
其他                      13,926          8,750                     1,927
合计                      38,361         12,245                     6,246

项   目                本期减少      本期摊销额                累计摊销额
租赁费                        -           2,038                    18,659
其他                      1,873           8,663                    13,785
合计                      1,873          10,701                    32,444

项   目                       2004-6-30                      剩余摊销年限
租赁费                            5,776                           0.5-9.5
其他                                141                           0.5-4.5
合计                              5,917
    25、待处理抵债资产
                                         2004-6-30
内   容
                           原始成本          减值准备               净值
房地产                      474,433           229,544            244,889
法人股                          900               495                405
其他                         11,690             6,182              5,508
合计                        487,023           236,221            250,802

                                        2003-12-31
内   容
                           原始成本          减值准备                净值
房地产                      469,545           224,327             245,218
法人股                        4,900               530               4,370
其他                         11,690             5,638               6,052
合计                        486,135           230,495             255,640
    26、其他长期资产
内    容                             2004-6-30                 2003-12-31
银团集中贷款                                 -                    447,313
长期应收利息                                 -                    141,444
其他委托代理业务占款                   165,555                         58
    四、会计报表主要项目注释(续)
合    计                      165,555                             588,815
    27、递延税款借项
内     容                               2003-12-31               本期增加
贷款呆账准备                             1,594,395                516,623
坏账准备                                    61,869                 19,631
抵债资产损失准备                            76,064                 10,827
开办费摊销                                   7,580                  4,343
长期资产摊销                                 4,286                    307
合   计                                  1,744,194                551,731

内     容                                 本期转销              2004-6-30
贷款呆账准备                               301,250              1,809,768
坏账准备                                     1,547                 79,953
抵债资产损失准备                             8,938                 77,953
开办费摊销                                   2,065                  9,858
长期资产摊销                                   566                  4,027
合   计                                    314,366              1,981,559
      注:递延税款借项系根据本公司会计政策,按照风险分类的结果计提贷款呆账准备金、个别认定结果计提的坏账准备、抵债资产减值准备以及在开办费转销方面计算的所得税费用与按税法规定的应纳所得税额之间的时间性差异。
    28、同业存款
性   质                                  2004-6-30             2003-12-31
银行同业                                 3,956,834              2,969,376
证券公司                                10,320,586              8,111,020
其他非银行金融机构                       5,744,334              5,199,859
合   计                                 20,021,754             16,280,255
    29、同业拆入
拆入对象                                 2004-6-30             2003-12-31
境内同业拆入                               642,384              2,600,000
境外同业拆入                                     -                455,379
合   计                                    642,384              3,055,379
    30、存入短期保证金
款项内容                                 2004-6-30             2003-12-31
承兑汇票保证金                          42,583,532             49,400,498
信用证开证保证金                         2,524,618              2,178,786
    四、会计报表主要项目注释(续)
开出保函保证金                          1,374,566               1,634,805
外币质押人民币贷款保证金                1,900,902                 859,243
其他                                    1,437,238               1,690,218
合   计                                49,820,856              55,763,550
    31、卖出回购资产款
性   质                                 2004-6-30              2003-12-31
交易对手
中国人民银行                                    -                 546,969
其他商业银行                            5,711,999               4,337,753
财务公司                                   47,000                       -
信用社                                          -                 807,900
信托投资公司                                    -                 150,000
卖出回购票据合计                        5,758,999               5,842,622
交易对手
其他商业银行                            1,200,000               3,428,500
邮政储汇局                              1,800,000                       -
卖出回购证券合计                        3,000,000               3,428,500
交易对手
其他商业银行                              400,000                       -
卖出回购信贷资产合计                      400,000                       -
卖出回购资产款总计                      9,158,999               9,271,122
    32、委托资金
                                        2004-6-30              2003-12-31
(1)委托存款
委托存款                               13,915,769              11,029,889
减:委托贷款                           13,851,412              10,916,082
委托资金净额                               64,357                 113,807
(2)托管证券投资基金
    截至2004年6月30日,本公司托管的证券投资基金有国泰基金管理有限公司管理的国泰金龙系列证券投资基金和天治基金管理有限公司管理的天治财富增长证券投资基金。
    四、会计报表主要项目注释(续)
    33、应交税金
税种/费种                              2004-6-30               2003-12-31
营业税                                   194,863                  184,630
城建税                                    13,192                   12,286
所得税(注)                           1,315,066                1,120,982
教育费附加                                 6,626                    6,670
其他                                         892                    2,234
合   计                                1,530,639                1,326,802
    注:本公司各异地分支行均在当地独立纳税,其中所得税为预缴60%,并在年末汇总总行集中汇算清缴,所得税适用税率为33%。另外,深圳分行所得税率为15%,全行汇总时补缴18%的差额。
    34、应付股利
项   目                                2004-6-30               2003-12-31
未付出的以前年度股利                      46,675                   14,985
35、其他应付款
项    目                               2004-6-30               2003-12-31
本票                                   1,862,817                1,389,164
待划转结算款项                         1,133,975                  592,394
待划转暂收款                             359,379                  328,675
其他                                   1,276,678                1,170,603
合    计                               4,632,849                3,480,836
    注:其中无应付给持本公司5%(含5%)以上股份的股东单位的款项。
    36、递延收益
项   目                                2004-6-30               2003-12-31
待摊贴现利息                             338,030                  316,047
    四、会计报表主要项目注释(续)
待摊买入返售票据利息收入                   32,254                  44,164
待摊保理利息收入                            6,972                   4,277
信用卡递延年费                                100                       -
合计                                      377,356                 364,488
    37、其他流动负债
项    目                                2004-6-30              2003-12-31
代理基金业务款项                            1,954                   1,734
待解付社会保险资金                              -                 130,925
代理买卖贵金属款项                          1,367                     154
外汇买卖                                   77,094                       -
其他                                       12,466                     170
合计                                       92,881                 132,983
    38、存入长期保证金
项   目                                 2004-6-30              2003-12-31
信用证开证保证金                          359,575                 176,928
开出保函保证金                            247,223                  76,539
其他                                      870,833                 754,436
合   计                                 1,477,631               1,007,903
    39、长期应付款
项   目                                2004-6-30               2003-12-31
次级定期债务                           6,000,000                        -
    注:根据中国银行业监督管理委员会有关批复,本公司与中国人寿保险(集团)有限公司、中国人寿保险股份有限公司等8家机构分别签订了总额为60亿元人民币的次级定期债务合同,本次次级定期债务发行期限为5年零1个月,利率为浮动利率,初始利率为4.60%,每年付息一次。         至2004年6月9日,60亿元次级定期债务资金已全额划入本公司账户,本次次级定期债务募集完毕。根据有关规定,60亿元次级定期债务全部计入本公司附属资本。
    40、其他长期负债
    四、会计报表主要项目注释(续)
性     质                            2004-6-30                 2003-12-31
银团集中贷款资金                             -                    447,313
其他委托代理业务资金                   392,978                    210,737
合     计                              392,978                    658,050
    41、股本
                                          2003-12-31                 比例
一、尚未上市流通股份
1.发起人股份                               1,111,200               28.38%
其中:
(1)国家拥有股份                                    -                    -
(2)境内法人持有股份                        1,111,200               28.38%
(3)境外法人持有股份                                -                    -
(4)其        他                                    -                    -
2.募集法人股份                             1,903,800               48.63%
(1)国家拥有股份                              279,660                7.14%
(2)境内法人持有股份                        1,443,390               36.87%
(3)境外法人持有股份                          180,750                4.62%
3.内部职工股                                       -                    -
4.优先股或其他                                     -                    -
未上市流通股份合计                         3,015,000               77.01%
二、已上市流通股份
1.人民币普通股                               900,000               22.99%
2.境内上市的外资股                                 -                    -
3.境外上市的外资股                                 -                    -
4.其         他                                    -                    -
已上市流通股份合计                           900,000               22.99%
三、股份总数                               3,915,000              100.00%

                           本期增减数                           2004-6-30
一、尚未上市流通股份
1.发起人股份                  -30,000                           1,081,200
其中:
(1)国家拥有股份                                                         -
(2)境内法人持有股份           -30,000                           1,081,200
(3)境外法人持有股份                                                     -
(4)其        他                                                         -
2.募集法人股份                 30,000                           1,933,800
(1)国家拥有股份               105,000                             384,660
(2)境内法人持有股份           -75,000                           1,368,390
(3)境外法人持有股份                                               180,750
3.内部职工股                                                            -
4.优先股或其他                                                          -
未上市流通股份合计                                              3,015,000
二、已上市流通股份
1.人民币普通股                                                    900,000
2.境内上市的外资股                                                      -
3.境外上市的外资股                                                      -
4.其         他                                                         -
已上市流通股份合计                                                900,000
三、股份总数                                                    3,915,000

                                                                     比例
一、尚未上市流通股份
1.发起人股份                                                       27.62%
其中:
(1)国家拥有股份                                                         -
(2)境内法人持有股份                                                27.62%
(3)境外法人持有股份                                                     -
(4)其        他                                                         -
2.募集法人股份                                                     49.39%
(1)国家拥有股份                                                     9.82%
(2)境内法人持有股份                                                34.95%
(3)境外法人持有股份                                                 4.62%
3.内部职工股                                                            -
4.优先股或其他                                                          -
未上市流通股份合计                                                 77.01%
二、已上市流通股份
1.人民币普通股                                                     22.99%
2.境内上市的外资股                                                      -
3.境外上市的外资股                                                      -
4.其         他                                                         -
已上市流通股份合计                                                 22.99%
三、股份总数                                                      100.00%
    注:持有公司股份5%以上的股东本期转让情况如下:
    上海国际集团有限公司、上海国际信托投资有限公司与有关各方签订了《股权转让协议》,上海国际集团有限公司受让本公司股份16975万股、上海国际信托投资有限公司受让本公司股份2250万股;上海国际集团有限公司通过司法拍卖受让本公司股份660万股。本次股份变动后,上海国际集团有限公司增加股份17635万股,上海国际信托投资有限公司增加股份2250万股,总计持股变动数量为19885万股,持股变动比例为5.08%。持股变更后上海国际集团有限公司受让的10500万股由国有法人股转为国家股;其余股权性质未变动。
    四、会计报表主要项目注释(续)
    42、资本公积
项    目                         股本溢价                    其他资本公积
                                                                     转入
2003年12月31日余额              4,847,825                          21,726
本期增减数                              -                               -
2004年6月30日余额               4,847,825                          21,726

项    目                       被投资单位外币                        余额
                                 资本折算差额
2003年12月31日余额                       -155                   4,869,396
本期增减数                                  -                           -
2004年6月30日余额                        -155                   4,869,396
    43、盈余公积
项    目                            法定盈余公积                   公益金
2003年12月31日余额                       591,566                  473,598
本期增加数                                     -                        -
2004年6月30日余额                       591,566                   473,598

项    目                            任意盈余公积                     合计
2003年12月31日余额                      527,437                 1,592,601
本期增加数                                    -                         -
2004年6月30日余额                       527,437                 1,592,601
    44、一般准备
                            2003-12-31       本期增加           2004-6-30
一般准备                     1,150,000              -           1,150,000
    45、未分配利润
项   目                                                           金   额
2003年年报所披露的年末未分配利润余额                              483,926
加:2004年1-6月净利润                                             873,446
减:应付2003年度普通股股利(注)                                  430,650
2004年6月30日未分配利润余额                                       926,722
    注:2003年度利润分配情况
    根据上海浦东发展银行股份有限公司第二届第十一次董事会会议决议,决定2003年度预分方案如下:按当年度的税后利润10%、10%、10%分别提取法定盈余公积、法定公益金、一般任意盈余公积,提取一般准备人民币6.5亿元,按年末股本39.15亿股分配普通股股利0.11元/股。上述预分配方案已于2004年3月28日经股东大会批准。
    46、分部报表
                        营业收入2004年1                    营业收入2003年
                             -6月发生额                         1-6月发生
地区                                                                   额
                   金额           比例(%)          金额           比例(%)
    四、会计报表主要项目注释(续)
上海市                                  2,270,606                   29.02
浙江省                                  1,273,155                   16.27
北京市                                    574,997                    7.35
江苏省                                    790,019                   10.10
广东省                                    750,663                    9.60
中国境内其他地区                        2,152,848                   27.52
离岸业务                                   10,709                    0.14
合计                                    7,822,997                     100

上海市                                  1,655,644                   30.71
浙江省                                    831,313                   15.42
北京市                                    405,821                    7.53
江苏省                                    470,785                    8.73
广东省                                    537,519                    9.97
中国境内其他地区                        1,484,942                   27.55
离岸业务                                    4,758                    0.09
合计                                    5,390,782                     100
    47、投资收益
项目内容                               债券投资              股权投资收益
                                           收益
短期投资                                 76,461                         -
长期投资                                566,070                    15,373
2004年1-6月                             642,531                    15,373
短期投资                                120,307                         -
长期投资                                500,240                    15,306
2003年1-6月                             620,547                    15,306

项目内容                                                         合    计
短期投资                                                           76,461
长期投资                                                          581,443
2004年1-6月                                                       657,904
短期投资                                                          120,307
长期投资                                                          515,546
2003年1-6月                                                       635,853
    48、营业税金及附加
项目内容                         2004年1-6月                  2003年1-6月
营业税                               349,857                      242,055
城建税                                23,491                       16,279
教育费附加                            12,158                        8,796
合    计                             385,506                      267,130
     注:计缴标准请参见注释三
    49、营业外收入
项目内容                                                      2004年1-6月
抵债资产处置收入                                                   26,358

项目内容                                                      2003年1-6月
抵债资产处置收入                                                        -
    四、会计报表主要项目注释(续)
信用卡赞助费                                                       12,418
结算罚款收入                                                          323
其他                                                               11,679
合     计                                                          50,778

信用卡赞助费                                                            -
结算罚款收入                                                          138
其他                                                                  852
合     计                                                             990
     50、资产损失准备
项目内容                                                      2004年1-6月
贷款损失准备                                                    1,708,443
坏账准备                                                           68,395
抵债资产减值准备                                                        -
合     计                                                       1,776,838

项目内容                                                      2003年1-6月
贷款损失准备                                                    1,000,997
坏账准备                                                            1,165
抵债资产减值准备                                                   64,221
合     计                                                       1,066,383
    51、表外负债
项目内容                                                        2004-6-30
银行承兑汇票                                                   87,056,159
应付承兑汇票                                                    4,436,766
融资保函                                                        2,744,941
非融资保函                                                      7,766,519
开出信用证                                                      8,603,043
再贴现                                                             26,751
转贴现                                                         17,115,020

项目内容                                                       2003-12-31
银行承兑汇票                                                   94,949,445
应付承兑汇票                                                    2,404,371
融资保函                                                        2,459,288
非融资保函                                                      6,301,286
开出信用证                                                      7,778,741
再贴现                                                          3,296,629
转贴现                                                         14,403,989
    52、衍生金融工具
项目内容                         2004-6-30                     2003-12-31
衍生金融工具名义价值             2,263,150                      2,006,697
衍生金融工具公平价值                31,835                        109,574
    四、会计报表主要项目注释(续)
其中:金融资产                      96,008                         92,268
金融负债                           127,843                        201,842
    53、金融工具的风险头寸
    (1)信贷风险
    信贷风险是交易对手或债务人违约的风险。当所有交易对手集中在单一行业或地区中,信贷风险则较大。这是由于原本不同的交易对手会因处于同一地区或行业而受到同样的经济发展影响,最终影响到还款能力。
    信贷风险的集中:当一定数量的客户在进行相同的经营活动时,或处于相同的地理位置上或其行业具有相似的经济特性致使其完成合约的能力会受到同一经济变化的影响。信贷风险的集中程度反映了公司业绩对某一特定行业或地理位置的敏感程度。
    53、金融工具的风险头寸(续)
    (1)信贷风险(续)
    本公司的营业范围仅限于中国境内,但由于中国广大的地域分布,每一地区的经济发展均有其各自的独特性。因此,每个地区有其不同的风险。
    A.表内资产
    a.贷款余额按行业分类列示如下:
行    业                                                        2004-6-30
农、林、牧、渔业                                                3,812,387
采掘业                                                          3,087,140
制造业                                                         91,722,579
电力、煤气及水的生产和供应业                                   10,530,715
建筑业                                                         10,249,330
地质勘查业、水利管理业                                         10,055,170
交通运输、仓储及邮电通信业                                     16,641,181
批发和零售贸易、餐饮业                                         31,500,708
金融、保险业                                                       80,000
房地产业                                                       32,732,447
社会服务业                                                     15,759,006
卫生、体育和社会福利业                                            474,811
教育/文化及广播电影电视业                                       5,251,465
科学研究和综合技术服务业                                        1,316,430

行    业                                                          比例(%)
农、林、牧、渔业                                                     1.36
采掘业                                                               1.10
制造业                                                              32.66
电力、煤气及水的生产和供应业                                         3.75
建筑业                                                               3.65
地质勘查业、水利管理业                                               3.58
交通运输、仓储及邮电通信业                                           5.92
批发和零售贸易、餐饮业                                              11.22
金融、保险业                                                         0.03
房地产业                                                            11.65
社会服务业                                                           5.61
卫生、体育和社会福利业                                               0.17
教育/文化及广播电影电视业                                            1.87
科学研究和综合技术服务业                                             0.47

行    业                                                       2003-12-31
农、林、牧、渔业                                                4,129,282
采掘业                                                          2,022,450
制造业                                                         76,948,141
电力、煤气及水的生产和供应业                                    9,710,820
建筑业                                                          9,031,258
地质勘查业、水利管理业                                          9,491,750
交通运输、仓储及邮电通信业                                     14,399,520
批发和零售贸易、餐饮业                                         35,346,714
金融、保险业                                                    2,813,809
房地产业                                                       29,472,825
社会服务业                                                     16,308,094
卫生、体育和社会福利业                                          1,085,191
教育/文化及广播电影电视业                                       4,745,034
科学研究和综合技术服务业                                        1,413,121

行    业                                                          比例(%)
农、林、牧、渔业                                                     1.62
采掘业                                                               0.79
制造业                                                              30.17
电力、煤气及水的生产和供应业                                         3.81
建筑业                                                               3.54
地质勘查业、水利管理业                                               3.72
交通运输、仓储及邮电通信业                                           5.64
批发和零售贸易、餐饮业                                              13.86
金融、保险业                                                         1.10
房地产业                                                            11.55
社会服务业                                                           6.39
卫生、体育和社会福利业                                               0.43
教育/文化及广播电影电视业                                            1.86
科学研究和综合技术服务业                                             0.55
    四、会计报表主要项目注释(续)
    其他,包括综合性企业及与政府有关
联的机构                              47,650,908                    16.96
合计                                 280,864,277                      100
减:贷款呆账准备                       7,809,796
贷款净余额                           273,054,481

联的机构                              38,193,330                    14.97
合计                                 255,111,339                      100
减:贷款呆账准备                       6,268,205
贷款净余额                           248,843,134
    53、金融工具的风险头寸(续)
    (1)信贷风险(续)
    A.表内资产(续)
    b.贷款集中地区如下:
                                                   2004-6-30
地区
                                        金额                      比例(%)
上海市                            71,881,982                        25.59
北京市                            22,182,449                         7.90
江苏省                            28,122,910                        10.01
浙江省                            46,504,472                        16.56
广东省                            27,830,820                         9.91
中国境内其他地区                  83,475,336                        29.72
离岸业务                             866,308                         0.31
合计                             280,864,277                          100
减:贷款呆账准备                   7,809,796
贷款净余额                       273,054,481

                                                  2003-12-31
地区                                     金额                     比例(%)
上海市                             67,920,534                       26.62
北京市                             20,737,650                        8.13
江苏省                             26,756,471                       10.49
浙江省                             41,065,954                       16.10
广东省                             22,400,560                        8.78
中国境内其他地区                   75,447,214                       29.57
离岸业务                              782,956                        0.31
合计                              255,111,339                         100
减:贷款呆账准备                    6,268,205
贷款净余额                        248,843,134
    B.衍生金融工具
    四、会计报表主要项目注释(续)
    本公司所有的金融衍生工具合同均由本公司总行在上海交易,其信贷风险在于交易对方能否按合同条款及时付款,其公允价值是相应的资产进行交换或负债进行偿还的金额。
    为降低衍生工具带来的信贷风险,本公司与若干交易对方签订了主抵销合同。本公司对衍生工具之信贷风险的评价及控制标准相同于对其它交易的风险控制标准。
    (2)货币风险
    本公司在中华人民共和国境内成立及经营,以人民币为记账本位币。外币交易以美元为主。人民币兑美元汇率受人民银行的调控,故于年内只有小幅波动。本公司的贷款及垫款以人民币为主,其余主要为美元。然而存款及投资则有本位币或美元以外的币种。因此本公司进行这些外币与美元的对冲交易以降低相关的货币风险。
    53、金融工具的风险头寸(续)
    (2)货币风险(续)
    有关资产和负债按币种列示如下:
                                                                     美元
项    目                                       人民币          折合人民币
资产项目:
现金及银行存款                                956,656             122,598
存放央行及同业款项                         57,481,277           1,321,589
贷款                                      259,499,154          12,156,723
拆放同业                                   15,704,596           5,843,771
投资                                       42,973,688           3,188,084
其他资产                                   10,065,343             306,835
资产总额                                  386,680,714          22,939,600
负债项目:
存款                                      333,803,242          18,454,217
同业拆放                                    9,594,044             207,338
同业存放                                   17,959,553           1,944,290
其他负债                                   13,043,660           2,188,130
负债总额                                  374,400,499          22,793,975
资产负债净头寸                             12,280,215             145,625

                                            港币                 其他币种
项    目                              折合人民币           折合人民币合计
资产项目:
现金及银行存款                            60,336                  106,996
存放央行及同业款项                     1,642,906                  171,655
贷款                                     342,578                1,056,026
拆放同业                                  85,280                  320,073
投资                                     128,316                  346,461
其他资产                                   2,795                    5,766
资产总额                               2,262,211                2,006,977
负债项目:
存款                                   2,236,498                1,352,303
同业拆放
同业存放                                  24,350                   93,561
其他负债                                  11,986                  522,612
负债总额                               2,272,834                1,968,476
资产负债净头寸                           -10,623                   38,501

                                                                   本外币
项    目                                                   折合人民币合计
资产项目:
现金及银行存款                                                  1,246,586
存放央行及同业款项                                             60,617,427
贷款                                                          273,054,481
拆放同业                                                       21,953,720
投资                                                           46,636,549
其他资产                                                       10,380,739
资产总额                                                      413,889,502
负债项目:
存款                                                          355,846,260
同业拆放                                                        9,801,382
同业存放                                                       20,021,754
其他负债                                                       15,766,388
负债总额                                                      401,435,784
资产负债净头寸                                                 12,453,718
    四、会计报表主要项目注释(续)
    (3)利率风险
    本公司的金融资产及负债以人民币为主。截至资产负债表日,本公司的金融资产及负
    债状况如下:
                                                   2004-6-30
                                              人民币           本外币合计
                                          人民币千元           人民币千元
现金及银行存款                               956,656            1,246,586
存放央行及同业款项                        57,481,277           60,617,427
贷款                                     259,499,154          273,054,481
拆放同业和买入返售资产                    15,704,596           21,953,720
                                         333,641,683          356,872,214

                                      2004-6-30                2003-12-31
                                       人民币占                    人民币
                                          总计%                人民币千元
现金及银行存款                            76.74                   821,446
存放央行及同业款项                        94.83                39,656,367
贷款                                      95.04               236,479,466
拆放同业和买入返售资产                    71.54                16,004,637
                                          93.49               292,961,916

                                                   2003-12-31
                                    本外币合计                   人民币占
                                    人民币千元                      总计%
现金及银行存款                       1,081,830                      75.93
存放央行及同业款项                  43,489,599                      91.19
贷款                               248,843,134                      95.03
拆放同业和买入返售资产              21,924,464                      73.00
                                   315,339,027                      92.90
    53、金融工具的风险头寸(续)
    (3)利率风险(续)
                                                   2004-6-30
                                        人民币                 本外币合计
                                    人民币千元                 人民币千元
金融负债:
存款                               333,803,242                355,846,260
同业拆放                             9,594,044                  9,801,382
同业存放                            17,959,553                 20,021,754
                                   361,356,839                385,669,396

                                     2004-6-30                 2003-12-31
                                      人民币占                     人民币
                                         总计%                 人民币千元
金融负债:
存款                                     93.81                301,281,891
同业拆放                                 97.88                 11,705,271
同业存放                                 89.70                 14,245,916
                                         93.70                327,233,078

                                                      2003-12-31
                                           本外币合计            人民币占
                                           人民币千元               总计%
金融负债:
存款                                      322,114,093               93.53
同业拆放                                   12,326,501               94.96
同业存放                                   16,280,255               87.50
                                          350,720,849               93.30
    本公司按中国人民银行所定的利率进行贷款及存款活动。中国人民银行于二零零二年二月二十一日调整利率,贷款及存款相关阶段的利率如下:
                                                            自二OO二年二月二十一日
                                                                        %
短期贷款及垫款                                                 5.04至5.31
中长期贷款                                                     5.49至5.76
逾期贷款                                                              2.1
个人和企业活期存款                                                   0.72
个人定期存款(一到五年)                                       1.71至2.79
企业通知存款(一到七日)                                       1.08至1.62
企业定期存款                                                   1.44至1.98
    四、会计报表主要项目注释(续)
与中央银行往来:
存款                                                                 1.89
再贴现                                                               2.97
    根据中国人民银行的规定,贷款利率最高上浮幅度均可扩大到30%,最低下浮幅度为10%。
    贴现利率在向中国人民银行再贴现利率的基础上加点确定,但最高不得超过同档次贷款利率(含浮动)。
    同业间拆借、拆放利率可由借贷双方协商议定,一般均以对企业存贷款利率作为调整基础。在货币市场拆借与拆放之间通常没有利率差异。
    2003年12月10日,中国人民银行经国务院批准,决定扩大金融机构贷款利率浮动区间,下调金融机构超额准备金存款利率。从2004年1月1日起,在人民银行制定的贷款基准利率基础上,商业银行、城市信用社贷款利率浮动区间上限扩大到贷款基准利率的1.7倍,农村信用社贷款利率浮动区间上限扩大到贷款基准利率的两倍,金融机构贷款利率浮动区间下限保持贷款基准利率的0.9倍不变。从2003年12月21日起,金融机构在人民银行的超额准备金存款利率由1.89%下调至1.62%;法定准备金存款利率仍为1.89%。
    53、金融工具的风险头寸(续)
    (4)流动性风险
项    目                                  已逾期                 即时偿还
资产项目:
现金及银行存款                                                  1,246,586
存放央行及同业款项                                             60,617,427
拆放同业和买入返售资产                   260,169
投资                                                            8,108,046
贷款                                   5,617,476
其他资产                                  73,054                1,214,757
资产总额                               5,950,699               71,186,816
负债项目:
存款                                                          181,067,971
同业拆放
同业存放                                                       15,017,260
其他负债                                                        6,696,568
负债总额                                                      202,781,799
流动性净额                             5,950,699             -131,594,983

项    目                                   3个月内             3个月-1年
资产项目:
现金及银行存款
存放央行及同业款项
拆放同业和买入返售资产                  19,172,119              2,521,432
投资                                       678,096             19,085,935
贷款                                    52,522,668            159,769,958
其他资产                                 1,010,201                673,047
资产总额                                73,383,084            182,050,372
负债项目:
存款                                    39,687,290            100,546,712
同业拆放                                 7,501,253              2,300,129
同业存放                                 3,403,153              1,045,918
其他负债                                 1,771,033                618,330
负债总额                                52,362,729            104,511,089
流动性净额                              21,020,355             77,539,283

项    目                        1-5年         5年以上               合计
资产项目:
现金及银行存款                                                  1,246,586
存放央行及同业款项                                             60,617,427
拆放同业和买入返售资产                                         21,953,720
投资                         6,145,987      12,618,485         46,636,549
贷款                        30,349,465      24,794,914        273,054,481
其他资产                     2,421,906       4,987,774         10,380,739
资产总额                    38,917,358      42,401,173        413,889,502
负债项目:
存款                        26,571,931       7,972,356        355,846,260
同业拆放                                                        9,801,382
同业存放                       555,423                         20,021,754
其他负债                     6,554,326         126,131         15,766,388
负债总额                    33,681,680       8,098,487        401,435,784
流动性净额                   5,235,678      34,302,686         12,453,718
    四、会计报表主要项目注释(续)
    54、现金及现金等价物期初期末余额差异说明
性   质                                                         2004-6-30
库存现金                                                        1,246,586
央行备付金                                                     29,978,889
存放同业款项中活期部分                                          8,811,700
合同期限为三个月以内的拆放同业                                  6,229,869
合   计                                                        46,267,044

性   质                                                        2003-12-31
库存现金                                                        1,081,830
央行备付金                                                     20,253,284
存放同业款项中活期部分                                          5,627,938
合同期限为三个月以内的拆放同业                                  6,755,977
合   计                                                        33,719,029
    五、关联方关系及其交易的披露
    不存在控制关系的关联方情况
    (1)不存在控制关系的关联方
企业名称                                                   与本企业的关系
上海上实(集团)有限公司                                           股东单位
上海国际信托投资公司                                             股东单位
上海国际集团有限公司                                             股东单位
上海实业发展股份有限公司                                         股东单位
上海上实国际贸易(集团)有限公司                                   股东单位
    (2)不存在控制关系的关联方交易
                                                        2004年1-6月利息收
企业名称                                                               入
上海上实(集团)有限公司                                                271
上海国际集团有限公司                                                2,390
上海实业发展股份有限公司                                              157
上海上实国际贸易(集团)有限公司                                        449

企业名称                                              2003年1-6月利息收入
上海上实(集团)有限公司                                                493
上海国际集团有限公司                                                2,308
上海实业发展股份有限公司                                                -
上海上实国际贸易(集团)有限公司                                        447
    注:上述贷款和拆放系按一般商业条件或人民银行规定的贷款利率发放。
    (3)不存在控制关系的关联方贷款/拆放余额
企业名称                              2004-6-30                2003-12-31
上海上实(集团)有限公司                   16,553                    24,830
上海国际集团有限公司                    100,000                   100,000
上海实业发展股份有限公司                      -                    18,000
上海上实国际贸易(集团)有限公司           11,301                    13,239
    六、或有事项
    截至本会计报表批准日,本公司无作为被告的重大未决诉讼事项。
    七、承诺事项
       1、   截至2003年12月31日,本公司已签约的租赁营业用房和机器设备应支付租金情况如下:
期    限                       2004-6-30                       2003-12-31
一年内到期                       192,484                          159,463
一年至五年到期                   508,921                          427,734
五年以上到期                     198,141                          176,775
合    计                         899,546                          763,972
    2、   截至2004年6月30日,本公司已批准未支付的约定资本支出为人民币91,175千元。
    八、资产负债表日后事项中的非调整事项
     本公司无重大的资产负债表日后事项的非调整事项。
    九、债务重组事项
    本公司在资产负债表日没有需要披露的重大债务重组事项。
    十、非货币性交易事项
       本公司在资产负债表日没有需要披露的重大非货币性交易事项。
    十一、其他重要事项
    1、增发A股
    2004年5月31日,经本公司2004年第一次临时股东大会批准,决定公司再融资方式由发行可转换公司债券改为增发新股方案,增发不超过7亿股人民币普通股,有关申报工作正在进行之中。
    十一、其他重要事项(续)
    2、处置境内非银行金融机构和企业投资
    根据1995年7月1日施行的《中华人民共和国商业银行法》,本公司在中华人民共和国境内不得向非银行金融机构和企业投资;在该法施行以前已向非银行金融机构和企业投资的,由国务院另行规定实施办法。本公司2002年度已处置的长期投资有:
公司名称                   投资日期           投资金额             处置前
                                                                 账面余额
上海市外高桥保税区
新发展有限公司           1994.07.11            182,770            182,770
    2002年2月6日,本公司与上海外高桥(集团)有限公司签署关于上海市外高桥保税区新发展有限公司股权转让合同,同意以人民币182,770千元转让股权,根据转让合同上海外高桥(集团)有限公司同意将取得的上海市外高桥保税区新发展有限公司48%的股权质押给本公司用于担保外高桥应支付而未支付的转让价款等。该转让价款将以分期付款形式于2004年11月30日前付清。
    截至2004年6月30日,本公司已将上海市外高桥保税区新发展有限公司的股权变更至上海外高桥(集团)有限公司名下,并已办妥工商变更登记手续。同时,本公司已按合同约定收到上海外高桥(集团)有限公司股权转让款人民币151,699千元。本公司将其余应收债权人民币31,071千元按合同约定付款期记入“其他应收款”项下。
    3、非经常性损益对净利润的影响
内   容                         2004年1-6月                   2003年1-6月
未经财政核销贷
款本期收回数                         10,609                           762
营业外收入                           34,022                           663
减:营业外支出                        8,166                         7,412
合   计                              36,465                        -5,987
    十二、会计报表的批准
    本会计报表及附注已于2004年8月12日经本公司董事会批准。
    中期报告
    上海浦东发展银行股份有限公司
    二零零四年六月三十日
    安永会计师事务所
                                      目  录
                                                                     页码
国际审计师报告                                                          1
已审会计报表
资产负债表                                                              2
利润表                                                                  3
股东权益变动表                                                          4
现金流量表                                                              5
会计报表附注                                                        6–45
    计报表附注(续)
    2000年度
    国际审计师报告
    致上海浦东发展银行股份有限公司全体股东:
    我们审计了后附的上海浦东发展银行股份有限公司(“贵公司”)二零零四年六月三十日的资产负债表及自二零零四年一月一日至二零零四年六月三十日为止会计期间(“本期间”)的利润表和现金流量表。这些会计报表的编制是贵公司管理层的责任。我们的责任是在实施审计工作的基础上对这些会计报表发表意见。我们是按照我们双方业务约定条款的规定,仅向全体股东报告。除此之外,我们的报告不可用作其他用途。我们不就本报告的内容,对任何其他人士负责或承担任何责任。
    我们的审计是根据国际审计准则进行的。该等准则要求我们计划并实施审计工作,以合理确信这些会计报表是否不存在重大错报。审计工作包括在抽查的基础上检查支持会计报表金额和披露的证据,评价管理当局采用的会计政策和做出的重大会计估计,以及评价会计报表的总体反映。我们相信我们的审计作为我们的意见提供了合理的基础。
    我们认为,上述会计报表真实及公允地反映了贵公司二零零四年六月三十日的财务状况,以及截至该日为止会计期间的经营成果和现金流量,并已按照国际财务报告准则的规定编制。
    香港注册会计师
    二零零四年八月十二日
    资产负债表
    二零零四年六月三十日
                                                                   已审数
                                                                2004-6-30
                                    附注                       人民币千元
资产
现金                                                            1,246,586
存放中央银行款                       11                        51,132,544
拆放同业                             12                         6,910,169
存放同业                             13a                        9,529,383
买入返售                             14                        14,774,381
交易证券                             15                         7,428,605
贷款,扣除贷款呆账准备                13a                      273,279,149
证券投资                             15                        39,304,965
在建工程                             16                           303,719
房产、机器及设备                     17                         4,143,763
无形资产                             18                           180,927
其它资产                             19                         5,862,740
资产总计                                                      414,096,931
负债
同业拆入                             12                           642,384
同业存放                             20                        20,021,754
卖出回购                             14                         9,158,999
客户存款                             20                       354,182,195
应解及汇出汇款                                                  2,577,521
应付股利                             21                            46,675
已发行债务                           22                         6,000,000
其它负债                             23                         8,857,005
负债总计                                                      401,486,533
股东权益
股本                                 24                         3,915,000
股票溢价                                                        4,869,396
储备                                 25                         2,540,817
未分配利润                           26                         1,285,185
股东权益总计                                                   12,610,398
负债及股东权益总计                                            414,096,931

                                                                   已审数
                                                               2003-12-31
                                                               人民币千元
资产
现金                                                            1,081,830
存放中央银行款                                                 37,861,661
拆放同业                                                        7,093,477
存放同业                                                        5,672,438
买入返售                                                       14,061,144
交易证券                                                        7,483,684
贷款,扣除贷款呆账准备                                         249,568,476
证券投资                                                       38,113,667
在建工程                                                          265,997
房产、机器及设备                                                4,166,583
无形资产                                                          189,074
其它资产                                                        5,275,458
资产总计                                                      370,833,489
负债
同业拆入                                                        3,055,379
同业存放                                                       16,280,255
卖出回购                                                        9,271,122
客户存款                                                      321,065,463
应解及汇出汇款                                                  2,171,303
应付股利                                                           14,985
已发行债务                                                              -
其它负债                                                        6,870,617
负债总计                                                      358,729,124
股东权益
股本                                                            3,915,000
股票溢价                                                        4,869,396
储备                                                            2,384,208
未分配利润                                                        935,761
股东权益总计                                                   12,104,365
负债及股东权益总计                                            370,833,489
    载于会计报表第6至第44之附注为会计报表的组成部分
    利润表
    截至二零零四年六月三十日止期间
                                                                   已审数
                                                                     截至
                                                               二零零四年
                                                               六月三十日
                                                               止六个月期
                                                                       间
                                                   附注
                                                               人民币千元
营业收入
利息收入                                              4         8,177,824
利息支出                                              4         3,165,535
净利息收入                                            4         5,012,289
营业税金及附加                                                    385,506
贷款呆账准备                                        13b         1,775,339
扣除贷款呆账准备及营业税后净利息收入                            2,851,444
净手续费及佣金收入                                    5           118,074
净交易收入                                            6           136,854
其它收入                                              7           151,571
营业收入合计                                                    3,257,943
营业费用
员工费用                                              8           834,196
管理费用                                              8           780,662
折旧及摊销                                            8           261,453
                                                      8         1,876,311
税前利润                                                        1,381,632
所得税                                                9           444,949
净利润                                                            936,683
每股盈利
基本每股盈利(人民币元)                               10              0.24
摊薄每股盈利(人民币元)                               10              0.24

                                                                   已审数
                                                                     截至
                                                               二零零三年
                                                             六月三十日止
                                                               六个月期间
                                                               人民币千元
营业收入
利息收入                                                        5,756,065
利息支出                                                        2,322,423
净利息收入                                                      3,433,642
营业税金及附加                                                    267,131
贷款呆账准备                                                    1,000,997
扣除贷款呆账准备及营业税后净利息收入                            2,165,514
净手续费及佣金收入                                                 85,579
净交易收入                                                        196,285
其它收入                                                           80,510
营业收入合计                                                    2,527,888
营业费用
员工费用                                                          608,882
管理费用                                                          653,886
折旧及摊销                                                        245,524
                                                                1,508,292
税前利润                                                        1,019,596
所得税                                                            297,768
净利润                                                            721,828
每股盈利
基本每股盈利(人民币元)                                               0.19
摊薄每股盈利(人民币元)                                               0.19
    股东权益变动表
    截至二零零四年六月三十日止期间
                                                                   已审数
                                                                     截至
                                                               二零零四年
                                                               六月三十日
                                                             止六个月期间
                                                               人民币千元
                                 附注
股本
期初数                             24                           3,915,000
本期增加数                         24                                   -
期末数                             24                           3,915,000
股票溢价
期初数                                                          4,869,396
本期增加数                         24                                   -
期末数                                                          4,869,396
储备
期初数                             25                           2,384,208
未分配利润转入                     25                             156,609
期末数                             25                           2,540,817
未分配利润
期初数                                                            935,761
本期净利润                                                        936,683
转入储备                           25                           (156,609)
股利                              26a                           (430,650)
期末数                                                          1,285,185
股东权益总计                                                   12,610,398

                                                                   已审数
                                                                     截至
                                                               二零零三年
                                                               六月三十日
                                                               止六个月期
                                                                       间
                                                               人民币千元
股本
期初数                                                          3,615,000
本期增加数                                                        300,000
期末数                                                          3,915,000
股票溢价
期初数                                                          2,685,037
本期增加数                                                      2,184,359
期末数                                                          4,869,396
储备
期初数                                                          1,292,459
未分配利润转入                                                    128,531
期末数                                                          1,420,990
未分配利润
期初数                                                            839,919
本期净利润                                                        721,828
转入储备                                                        (128,531)
股利                                                            (391,500)
期末数                                                          1,041,716
股东权益总计                                                   11,247,102
    载于会计报表第6至第44之附注为会计报表的组成部分
    现金流量表
    截至二零零四年六月三十日止期间
                                                                   已审数
                                                                     截至
                                                               二零零四年
                                                               六月三十日
                                                               止六个月期
                                                                       间
                                                        附注
                                                               人民币千元
营业活动产生的现金流入/(流出)净额                       27    8,413,121
投资活动产生的现金流出额
购建房产、机器及设备                                            (114,421)
购建无形资产                                                        (390)
增加证券投资                                                  (3,504,208)
减少证券投资                                                    2,237,22
减少权益性投资                                                          -
收到股利                                                           15,373
清理房产、机器及设备收入                                            2,146
增加在建工程                                                    (101,871)
投资活动现金流出净额                                          (1,466,147)
筹资活动产生的现金流入额
增发新股                                                                -
发行次级债                                                      6,000,000
支付股利                                                        (398,960)
                                                                5,601,040
筹资活动现金流入净额
现金及现金等价物净增加/(减少)                                12,548,014
现金及现金等价物期初数                                         33,719,03
现金及现金等价物期末数                                         46,267,044
现金及现金等价物的分析
现金                                                            1,246,586
存放中央银行普通存款余额                                       29,978,889
低于3个月的拆放同业                                             6,229,869
低于3个月的存放同业                                             8,811,700
                                                               46,267,044

                                                                   已审数
                                                                     截至
                                                               二零零三年
                                                               六月三十日
                                                               止六个月期
                                                                       间
营业活动产生的现金流入/(流出)净额                            人民币千元
投资活动产生的现金流出额                                      (2,466,878)
购建房产、机器及设备
购建无形资产                                                    (172,643)
增加证券投资                                                      (9,428)
减少证券投资                                                  (5,051,143)
减少权益性投资                                                  1,621,598
收到股利                                                           33,399
清理房产、机器及设备收入                                           15,306
增加在建工程                                                       39,337
投资活动现金流出净额                                            (122,678)
筹资活动产生的现金流入额                                      (3,646,252)
增发新股
发行次级债                                                      2,484,359
支付股利                                                                -
                                                                (281,839)
筹资活动现金流入净额
现金及现金等价物净增加/(减少)                                 2,202,520
现金及现金等价物期初数                                        (3,910,610)
现金及现金等价物期末数                                         30,949,262
现金及现金等价物的分析                                         27,038,652
现金
存放中央银行普通存款余额                                        1,063,051
低于3个月的拆放同业                                            15,485,694
低于3个月的存放同业                                             4,140,450
                                                                6,349,457
                                                               27,038,652
    载于会计报表第6至第44之附注为会计报表的组成部分
    1.    企业资料
    上海浦东发展银行股份有限公司(“本公司”)是根据一九九二年八月二十八日中国人民银行“银复(1992)第350号文”批准成立的股份制商业银行。于一九九二年十月十九日获得上海市工商管理局颁发营业执照。本公司于一九九三年一月九日开始营业,并于一九九九年十一月在上海股票交易所挂牌上市。
    本期间,本公司的经营范围为商业银行业务。
    本公司的注册办公所在地为中国上海浦东新区浦东南路500号。本公司在中华人民共和国(“中国”)境内经营。截至二零零四年六月三十日止,本公司拥有员工8,067人(二零零三年十二月三十一日:7,337人)。
    2.    重要会计政策
       编制基准
    本会计报表是按照本附注2所开列的会计计量政策编制的。该等会计政策是根据《国际财务报告准则》制定。《国际财务报告准则》是由国际会计准则理事会颁布的准则及有关解释和国际会计准则委员会颁布的《国际会计准则》及《常设解释委员会解释公告》组成。本会计报表所采用的披露表达方式在所有重大方面均符合中国及本公司的经营环境需要以及国际财务报告准则的有关披露规定。本会计报表除衍生工具、交易式证券投资和待售式证券投资以公允价值计量外,均以历史成本编制。
    本公司根据中国财政部所制定适用于股份有限公司和金融机构的有关会计准则和财务制度记录账目和编制法定会计报表。编制法定会计报表所采纳的会计政策和基准与《国际财务报告准则》在若干重要项目上有所不同。按照《国际财务报告准则》重新确认的经营成果和财务状况所产生之重要差异,已在编制本会计报表时作出相关调整,但并不会反映在本公司的会计账目中。调整主要包括应收/付利息的补提,衍生工具的公允价值及有价证券投资的公允价值调整。有关按照《国际财务报告准则》所作调整之影响,详列于附注35。
    本会计报表按照《国际会计准则第34号–中期财务报告》的规定,并以《国际会计准则第1号–财务报表的表述》所规定的完整财务报表格式编制。
    2.     重要会计政策(续)
    贷款及贷款呆账准备
    当款项支付给借款人时,本公司将确认贷款。贷款最初以成本计价,其后用实际利率法以摊余成本计价。
    贷款呆账准备是对于在信贷,包括贷款及相关的借贷承诺的过程中所存在的固有损失风险而计提之准备。该等承诺包括信用证、承兑汇票、担保及授信额的承诺。
    当贷款很可能无法根据合约全部收回时,则本公司确认贷款减值。贷款估计可收回金额为预期未来现金流量的现值。贷款呆账准备为账面值及估计可收回金额间的差异。贷款呆帐准备的增加应计入当期贷款呆帐准备费用。贷款以本金减去贷款呆账准备后的净值列示。
    如果贷款组合有重大的可能的亏损迹象,但相关贷款未能被明确地识别,该贷款组合应整体计提贷款呆账准备。
    根据财政部发出的相关法规要求,当贷款本金超过期限九十天或以上仍未归还或贷款利息的支付拖欠超过九十天(不含九十天),减值贷款应停止确认贷款利息的收入。然而,由于时间的流逝,减值贷款的现值增加应确认为利息收入。
    所有减值贷款应定期检查。其后,预计将来现金流的金额及时间的改变将引致贷款呆帐准备的变更,该变更应增加或冲减当期贷款呆账准备金费用。
    当信贷质量得到改善,而且有合理的信心可以根据贷款合约准时收回本金及利息,此时相关的贷款减值准备可以被逆转。
    当所有或部分贷款被认为无法收回或被免除,有关贷款应被核销。贷款的核销应减少有关的本金,并冲减以前计提的贷款呆帐准备或直接冲销贷款呆账准备金费用。部分或全数收回的已核销贷款应冲减当期贷款呆帐准备金费用。收入确认
    其他收入是在本公司很可能获得经济收益及有关收入能可靠地计量时确认。手续费及佣金收入于收取的金额可以合理地估算时确认。股利于股东收取股息的权利被确立时确认。
    2.     重要会计政策(续)
    衍生金融工具
    衍生金融工具,包括远期外汇合同和汇率及利率互换合同,均以公允价值列示。衍生金融工具的公允价值是从市场标价或现金流量折现模型中获得。两者之采用取决于其适合性。所有公允价值为正数之衍生金融工具均确认为资产,为负数的均确认为负债。已实现及未实现收益和损失确认为净交易收入。
    在衍生合同开始当日,本公司特别指定某些衍生工具为公允价值套期(指对已确认资产或负债之公允价值的套期)或现金流量套期(指对可归属于已确认资产或负债、预期交易或确定承诺的未来现金流量的套期)。
    指定且符合公允价值对冲,亦能有效地对冲特定风险的衍生工具的公允价值的变动与使用于对冲风险的资产和负债的公允价值的变动均计入损益。
    指定且符合现金流量对冲亦能有效地对冲特定风险的衍生工具之公允价值的变动直接计入股东权益。没有效的部分计入损益。
    若被套期的确定承诺导致资产或负债的确认,则在确认资产或负债时,应将已在股东权益中直接确认的收益或损失从股东权益中转出,计入该资产或负债初始购置成本或其它账面价值。所有其它现金流量对冲,并已经在股东权益中确认的收益或损失,应将转出,计入被套期确定承诺同一个期间的净损益。
    若套期工具已逾期、出售、终止或被行使,或该套期不再符合特定的套期会计条件,套期会计将被停止采用。同时,所有已经在股东权益中确认的套期工具累积收益或损失,则保持在股东权益直至预期交易的发生。如果被套期的交易预期不会发生,所有已经在股东权益中确认的累积收益或损失,将会转入当期损益。
    某些衍生交易在企业风险管理的状况下虽对经济风险提供有效的套期,但因不符合《国际会计规则第39号》所规定的运用套期会计的条件而被视作为交易而持有的衍生工具,并以公允价值变动形成的收益或损失确认为净交易收入。
    2.     重要会计政策(续)
    抵销
    在公司拥有合法权利与同一交易对手抵销相对应的金额,且交易以净额的方式结算时,资产及负债才会被相互抵销。
    买入返售及卖出回购交易
    买入返售交易为买入时已协议于约定日出售相同之金融产品包括债券、票据及贷款。卖出回购交易为卖出时已协议于约定日回购相同之金融产品包括债券、票据及贷款。对于买入待返售之金融产品,买入该等金融产品之成本将作为有抵押的融资交易,买入之金融产品则作为该融资交易之抵押品。对于卖出待回购之金融产品,该等金融产品将持续于本公司的资产负债表上反映,并按照相关的会计政策核算。
    买入返售协议中所赚取之利息收入及卖出回购协议须支付之利息支出分别按协议规定的期限摊销计入利润表中的利息收入及利息支出。
    交易证券
    交易证券指为了从价格的短期波动中获利而购置的交易式证券。交易式证券以成本初始确认,随后重新计量至公允价值。对于在成熟市场中交易活跃的投资,公允价值基本上是参考该投资于资产负债表日在证券交易所的收盘价减除必要的交易费用来确定。对于没有市场报价的证券,公允价值的合理估计是参考另外一项条件相同投资的近期市场价值,即扣除有关市场因素后的证券出售或购入价格,或根据该证券未来现金流量来决定它的公允价值。
    证券投资
    本公司将证券投资归类为“持有至到期日式”及“待售式”资产。具有固定期限,且企业明确打算并能持有至到期日的证券投资归类为“持有至到期日式”。计划在不确定的期间内持有,且能准备随时因流动性需要或利率、汇率或权益价值发生变化的情况下而被出售的证券投资归类为“待售式”。管理层在购买时为该投资作恰当的分类。
    2.     重要会计政策(续)
    证券投资(续)
    计划持有至到期日的投资资产采用实际利率法按摊余成本扣除减值准备后计价。如果金融资产的账面值大于其预计可收回金额,则表明该项金融资产发生了减值。以摊余成本记录的资产的减值损失额为以下两者之间的差额: (1)资产的账面值; (2)以金融工具最初的实际利率对预期未来现金流量进行折现后的金额。而以公允价值记录的金融工具的可收回金额,是按类似金融资产的现行市场利率折现的预期未来现金流量的现值。
    初始确认后,本公司以公允价值计量待售式金融资产。对于在成熟市场中交易活跃的投资,公允价值基本上是参考该投资于资产负债表日在证券交易所的收盘价减除必要的交易费用来确定。对于没有市场报价的投资,公允价值的合理估计是参考另外一项条件相同投资的近期市场价值,并扣除有关市场因素后的证券出售或购入价格,或根据该投资未来现金流量来决定它的公允价值。归类于待售式证券的公允价值变动形成的未实现收益或损失在权益中确认。在证券被处置或减值时,相关公允价值的累计调整在损益表中确认为投资证券的收益或损失。
    以常规方式购买及出售证券投资均在结算日确认其交易。
    已发行债务
    已发行债务初始以成本计量,该成本为收到款项的公允价值。其后以摊余成本计量,利用实际利率法于该债务的合约期间摊销成本直至赎回价值为止。估计的运用
    因应《国际财务报告准则》编制会计报表的要求,管理层须对影响会计报表及附注的金额作出估算及假定。在某种程度上,实际的结果可能与估计有一定的差异。
    每股盈利
    基本每股盈利是按普通股股东所占的本期净利润除以本期加权平均之已发行的普通股的股数计算。
    摊薄每股盈利及基本每股盈利的计算方法是一样的。然而,对于摊薄每股盈利的计算,一些决定性因素可以被调整以反映潜在的摊薄影响可能发生、如果期权、认股权证、可换股债券及其他合约可以被转换或被行使引至普通股数增加。
    2.     重要会计政策(续)
    联营公司
    联营公司是指除子公司或合营公司以外,本公司以投资形式拥有其不少于20%的股权,并对其管理决策有重大影响力的公司。
    本公司在联营公司的投资是采用权益法核算的,在本公司的资产负债表内,按本公司占联营公司的资产净值部分减去管理层认为适当的减值准备列示。
    经营租赁
    当资产的收益与风险仍属于出租方时,则作为经营租赁处理。与经营租赁相关的租赁支出按租约年期采用直线法计入利润表内。
    在建工程
    在建工程是指建造办公楼及其附属物和设备所发生的成本。成本包括工程期间的工程直接成本。有关该工程借款的利息予以资本化,当在建工程完工后及可使用时,此等利息支出不再资本化。若在建工程的资金来源于本公司自有资金,则无利息资本化。
    在建工程达到预定可使用状态时转列为房产及设备,并按有关的土地及房屋的折旧政策计提折旧。有关资产完成及可使用前,在建工程不计提折旧。
    无形资产
    无形资产包括房屋使用权及土地使用权。无形资产以成本减累计摊销之净值列示,并以直线法按使用权之使用年限摊销,而这些使用权之使用年限估计超过20年。无形资产的账面值将会于每个资产负债表日由本公司管理层进行检查,以评估可收回值是否已低于账面值。当账面值高于其可收回值,则须为无形资产进行减值。可收回值的减值损失在当年利润表中确认为支出。
    2.     重要会计政策(续)
    房产、机器及设备
    房产、机器及设备按原值减累计折旧列示。资产的成本包括购入价以及一切为将该项资产达到预期工作状况及用途而产生的直接支出。资产投入使用后发生的支出,如修理及保养,一般计入发生期间的损益。若支出能够使其资产的未来经济收益增加,则资本化为该资产的附加成本。
    资产的账面值将会于每个资产负债表日由本公司管理层或独立评估师进行审核,以确定可收回金额是否已低于账面余额。若账面值高于其可收回金额,则须对资产进行减值。
    折旧按估计使用年限以直线法摊销,年折旧率如下:
土地及房屋                                                          3.23%
运输工具                                                            19.4%
计算机及软件                                                19.4%及32.33%
电子及办公设备                                                      19.4%
租赁资产改良工程支出                                           按租赁期限
    外币交易
    本公司对外币资产、负债及交易采用分账制核算。会计报表以人民币列示。资产负债表日,外币列示的资产负债项目按年底汇率换算成人民币列示。外币列示的利润项目按本年度平均之市场汇价换算成人民币列示。汇兑差异计入当期损益。
    承兑汇票
    承兑汇票包含本公司代客户偿付银行承兑汇票及应付承兑汇票的承诺。公司预计大部分承兑汇票在客户作出偿还时同时结算。承兑汇票以表外交易核算,并披露于承诺及或有负债。
    2      重要会计政策(续)
    委托活动
    本公司以被任命者,以受托人或代理人等委托身份活动时,该委托活动所产生的资产与该资产偿还客户的承诺未被包括在本报表内。
    关联方
    当两方之间其中一方有能力直接或间接控制另一方或可对另一方的财务与经营决策产生重大影响力,则视为关联方。凡受共同控制或受共同重大影响的相互间也被视作关联方。关联方可以是个人或企业。
    税项
    中国企业所得税按照适用于中国企业的税率,并以法定的会计报表中所确认的收入为基础计征,该收入已根据现有的中国税收法规、惯例及其解释对无须纳税的收入和不可抵扣的费用作出相关的调整。
    对于资产和负债按税务基础产生的时间性差额应确认递延所得税负债,该时间性差额会于未来产生应税所得额。对于将来会产生可抵扣金额的时间性差额应确认递延所得税资产,然而该时间性差额应有可预见的足够的应税利润可作抵扣。本公司以当前的法定税率计提递延所得税。
    退休福利计划
    根据现行中国法律的规定,本公司必须对其雇员提供某些员工福利及退休金。本公司之责任包括按雇员薪金若干百分比向一项由政府机构管理之定额供款退休计划供款。本公司将此等供款列账作支出。
    现金等价物
    现金等价物是指存放中央银行普通存款余额、存放同业、低于3个月的拆放同业及期限短(由购买日起三个月内到期)、流动性强、易于转换为已知金额的现金、价值变动风险小的投资。
    3.          分部报告
    本公司主要的业务为商业性贷款及接受公众存款。现有的个人及企业贷款资金主要来源于客户存款。截至二零零四年六月三十日,个人贷款占全部贷款比例为13.57%(二零零三年十二月三十一日: 11.58%)。由于本公司业务只属一个行业范畴,因此,无行业分部报告。
    本公司于一九九三年一月份开业。为了扩展业务及客户,本公司在全国各地开设分行及支行,并成功地在一些重要地区树立了形象。为了更有效地进行分析,地区分部报告已经以管理层报告为基础进行编制。
                                 营业收入                    营业收入
                                     总额                        总额
                           截至二零零四年              截至二零零三年
                               六月三十日                  六月三十日
                             止六个月期间                止六个月期间
                             人民币          %           人民币         %
                               千元                        千元
离岸业务                     15,917          -            3,682         -
上海                      1,174,179         36          758,286        30
北京                        245,292          8          270,321        11
浙江省                      557,967         17          438,014        17
江苏省                      280,060          9          245,866        10
广州                        209,993          6          160,336         6
其它                        774,535         24          651,383        26
合计                      3,257,943        100        2,527,888       100

                              资产总额                      资产总额
                             2004-6-30                    2003-12-31
                         人民币          %           人民币             %
                           千元                        千元
离岸业务              2,771,504          1        1,990,270             -
上海                173,743,814         42      147,237,223            40
北京                 26,571,565          6       25,471,355             7
浙江省               52,081,213         13       46,820,670            13
江苏省               35,122,682          8       33,213,209             9
广州                 17,835,501          4       17,999,572             5
其它                105,970,652         26       98,101,190            26
合计                414,096,931        100      370,833,489           100

                            资本投资                         资本投资
                                总额                             总额
                           2004-6-30                       2003-12-31
                      人民币        %                人民币             %
                        千元                           千元
离岸业务                   -        -                     -             -
上海               2,985,011       64             2,749,968            60
北京                 268,631        6               299,719             6
浙江省               489,787       11               506,844            11
江苏省               301,596        7               365,551             8
广州                  17,389        -                32,096             1
其它                 565,995       12               667,476
合计               4,628,409      100             4,621,654           100
    4.净利息收入
                                       截至                          截至
                                 二零零四年                    二零零三年
                                 六月三十日                    六月三十日
                               止六个月期间                  止六个月期间
                                 人民币千元                    人民币千元
利息收入:
贷款及垫付款的利息收入            6,690,714                     4,620,169
拆放、存放同业的利息收入            876,605                       616,633
证券投资的利息收入                  595,132                       503,957
证券投资的股息收入                   15,373                        15,306
                                  8,177,824                     5,756,065
利息支出:
客户存款的利息支出                2,385,830                     1,880,118
同业拆入、存放的利息支出            762,074                       442,305
已发行债券利息支出                   17,631                             -
                                  3,165,535                     2,322,423
                                  5,012,289                     3,433,642
    5.     净手续费及佣金收入
                                         截至                        截至
                                   二零零四年                  二零零三年
                                   六月三十日                  六月三十日
                                   止六个月期                止六个月期间
                                           间                  人民币千元
                                   人民币千元
手续费及佣金收入                      159,507                     112,544
手续费及佣金支出                     (41,433)                    (26,965)
                                      118,074                      85,579
    6.     净交易收入
                                         截至                        截至
                                   二零零四年                  二零零三年
                                   六月三十日                  六月三十日
                                   止六个月期                止六个月期间
                                           间                  人民币千元
                                   人民币千元
交易证券净收益                        141,674                     200,873
衍生工具交易净收益                    (4,820)                     (4,588)
                                      136,854                     196,285
    7.     其它收入
                                         截至                        截至
                                   二零零四年                  二零零三年
                                   六月三十日                  六月三十日
                                 止六个月期间                止六个月期间
                                   人民币千元                  人民币千元
汇兑净收益                             77,675                      44,427
附加费                                    323                         137
其它杂项收入                           73,573                      35,946
                                      151,571                      80,510
    8.     营业费用
                                        截至                         截至
                                  二零零四年                   二零零三年
                                  六月三十日                   六月三十日
                                止六个月期间                   止六个月期
                                  人民币千元                           间
                                                               人民币千元
员工费用:
工资及奖金                           346,883                      210,404
劳动保险及社会福利                    78,655                       85,622
其它员工费用                         408,658                      312,856
                                     834,196                      608,882
管理费用:
租赁费                               132,492                      119,590
物业及设备维护费                      15,491                       14,043
电子设备维护费                        37,077                       27,274
邮电费                                42,202                       33,894
行政管理费                           254,244                      197,133
业务招待费                            86,675                       66,722
差旅费                                53,778                       37,158
专业服务费                            24,781                       12,106
处置房产、机器及设备净损失               338                        1,429
捐款                                   1,491                        4,240
其它费用                             132,093                      140,297
                                     780,662                      653,886
折旧及摊销:
房产、机器及设备折旧                 252,916                      237,790
无形资产摊销                           8,537                        7,734
                                     261,453                      245,524
营业费用合计                       1,876,311                    1,508,292
    9.     所得税
                                        截至                         截至
                                  二零零四年                   二零零三年
                                  六月三十日                   六月三十日
                                止六个月期间                 止六个月期间
                                  人民币千元                   人民币千元
所得税:
本期计提                             676,590                      421,555
以前年度多提                        (20,250)                      (1,011)
递延所得税                         (211,391)                    (122,776)
                                     444,949                      297,768
    会计报表中列示的所得税金额与根据法定税率33%计算得出的金额间所存在的差异如下:
税前利润                                         1,381,632      1,019,596
按法定税率33%的所得税                              455,939        336,467
增加/(减少)如下:
某些投资的适用税率不同于法定税率                     2,537          2,525
以前年度多提                                      (20,250)        (1,011)
不得抵扣的费用                                     154,330        113,621
免税收入                                         (147,607)      (153,834)
                                                   444,949        297,768
     本公司主要的递延所得税资产/(负债)组成如下:
                                   2004-6-30                   2003-12-31
                                  人民币千元                   人民币千元
呆账准备                           1,967,674                    1,732,328
净应收利息                          (29,744)                     (20,771)
交易证券                            (21,986)                      (1,763)
其他                                (11,556)                     (11,623)
                                   1,904,388                    1,698,171
    10.    每股盈利
                                                  截至               截至
                                            二零零四年         二零零三年
                                            六月三十日         六月三十日
                                          止六个月期间       止六个月期间
                                            人民币千元         人民币千元
每股盈利计算:
本期净利润(人民币千元)                         936,683            721,828
加权平均之已发行的普通股(单位:              3,915,000           3,895,00
千)                                                                     0
基本每股盈利(人民币元)                            0.24               0.19
摊薄每股盈利(人民币元)                            0.24               0.19
    11.   存放中央银行款余额
                                     2004-6-30                   2003-12-
                                    人民币千元                         31
                                                               人民币千元
存放中央银行款:
普通存款                            29,978,889                 20,253,284
法定存款                            21,105,427                 17,578,900
委托存款                                48,228                     29,477
                                    51,132,544                 37,861,661
    法定存款是本公司对客户人民币存款按7.5% (二零零三年十二月三十一日:7%)及对客户外币存款按2% (二零零三年十二月三十一日:2%)计提并缴存人民银行的法定准备金。
    委托存款是指来源于财政部并按规定存放于中央银行的款项。
    12.   拆放同业及同业拆入
                                                                 2003-12-
                               2004-6-30                               31
                              人民币千元                       人民币千元
拆放同业:
境内同业                       1,580,180                        1,634,150
境外同业                       5,329,989                        5,459,327
                               6,910,169                        7,093,477
同业拆入:
境内同业                         642,384                        2,600,000
境外同业                               -                          455,379
                                 642,384                        3,055,379
    13a.  存放同业及贷款
    于期末,存放同业、贷款组合及贷款呆账准备分类列示如下:
                                        2004-6-30              2003-12-31
                                       人民币千元              人民币千元
存放同业:
存放境内同业                            7,711,378               2,862,370
存放境外同业                            1,818,005               2,810,068
                                        9,529,383               5,672,438
贷款及垫款:
企业                                 242,700,066              225,480,307
消费者                                 38,164,211              29,631,028
非银行金融机构:
租赁公司                                    9,000                  22,802
证券公司                                  289,442                 709,421
信托投资公司                                4,400                   4,400
                                     281,167,119              255,847,958
存放同业和贷款组合合计               290,696,502              261,520,396
贷款呆账准备                          (7,887,970)             (6,279,482)
                                     282,808,532              255,240,914
    13a.  存放同业及贷款(续)
    于期末,客户贷款组合按担保类别列示如下:
                                                                 2003-12-
                                  2004-6-30                            31
                                 人民币千元                    人民币千元
贷款及垫款:
                                 118,230,42                    112,687,54
担保贷款                                  1                             5
抵押贷款                         92,131,568                    73,622,385
信用贷款                         46,781,133                    39,815,065
贸易融资:
进出口押汇                        1,149,057                     1,887,661
应收账款保理                        240,157                       813,933
票据贴现                         22,634,783                    27,021,369
                               281,167,119                    255,847,958
    13b.   贷款呆账准备
                                  2004-6-30                      2003-12-
                                   人民币千                            31
                                         元                    人民币千元
期初数                            6,279,482                     4,945,006
本期核销                          (149,874)                     (679,719)
本期转出                           (32,812)                     (141,747)
本期收回                             15,835                        57,661
本期贷款呆账准备的增加            1,775,339                     2,098,281
期末数                            7,887,970                     6,279,482
    14.    买入返售及卖出回购
                                  2004-6-30                    2003-12-31
                                 人民币千元                    人民币千元
买入返售:
买入返售票据                      2,390,781                     8,122,644
买入返售证券                      9,705,100                     2,400,000
买入返售信贷资产                  2,678,500                     3,538,500
                                 14,774,381                    14,061,144
卖出回购:
卖出回购票据                      5,758,999                     5,842,622
卖出回购证券                      3,000,000                     3,428,500
卖出回购信贷资产                    400,000                             -
                                  9,158,999                     9,271,122
    买入返售及卖出回购的交易方为中国境内的金融机构。
    出回购票据、卖出回购证券及卖出回购信贷资产由等额贴现票据、证券及贷款作为抵押。
    15.    投资
                                                                2004-6-30
                                             附注              人民币千元
交易式债券:
国债及其它人民币金融债券                                        7,428,605
外币债券                                                                -
交易式债券合计                                                  7,428,605
持有至到期日式证券投资,成本:
国债及其它人民币金融债券                                       35,853,479
外币债券                                                        3,003,423
未上市的股权投资                              15a                 452,622
                                                               39,309,524
减值准备                                                          (4,559)
证券投资合计                                                   39,304,965
投资合计                                                       46,733,570

                                                               2003-12-31
                                                               人民币千元
交易式债券:
国债及其它人民币金融债券                                        6,852,225
外币债券                                                          631,459
交易式债券合计                                                  7,483,684
持有至到期日式证券投资,成本:
国债及其它人民币金融债券                                       34,320,171
外币债券                                                        3,345,433
未上市的股权投资                                                  452,622
                                                               38,118,226
减值准备                                                          (4,559)
证券投资合计                                                   38,113,667
投资合计                                                       45,597,351
    15.    投资(续)
    归类于证券投资及交易式债券的国债抵押于卖出回购协议的余额分别为人民币3,000,000千元(二零零三年十二月三十一日:人民币3,357,000千元)及人民币零元(二零零三年十二月三十一日:人民币225,000千元)。所有卖出回购协议在初始的十二个月内到期。
    15a.   未上市的股权投资包括以下单位:
                                               2004-6-30       2003-12-31
被投资单位名称             本公司持股比例     人民币千元       人民币千元
华一银行                         10%              84,319           84,319
申联国际投资有限公司           16.5%             288,303          288,303
中国银联股份有限公司           4.85%              80,000           80,000
合计                                             452,622          452,622
    16.    在建工程
                                                                 2003-12-
                                  2004-6-30
                                                                       31
                                 人民币千元
                                                               人民币千元
期初余额                            265,997                       255,266
新增                                101,871                       214,657
转入房产、机器及设备               (64,149)                     (203,926)
期末余额                            303,719                       265,997
    17.      房产、机器及设备
                                               期初数                增加
                                             人民币千            人民币千
                                                   元                  元
房产、机器及设备成本:
土地及房屋                                  3,598,887                 788
运输工具                                      209,525              11,958
计算机及软件                                1,003,826             153,976
电子及办公设备                                191,847              24,804
租入资产改良                                  862,026              41,307
                                            5,866,111             232,833
累计折旧:
土地及房屋                                    401,636              57,530
运输工具                                      139,952              12,392
计算机及软件                                  583,248             103,736
电子及办公设备                                105,141              15,906
租入资产改良                                  469,551              63,352
                                            1,699,528             252,916
净值                                        4,166,583

                                                   减少            期末数
                                               人民币千          人民币千
                                                     元                元
房产、机器及设备成本:
土地及房屋                                        2,113         3,597,562
运输工具                                            771           220,712
计算机及软件                                     18,414         1,139,388
电子及办公设备                                    2,028           214,623
租入资产改良                                          -           903,333
                                                 23,326         6,075,618
累计折旧:
土地及房屋                                            -           459,166
运输工具                                            550           151,794
计算机及软件                                      9,517           677,467
电子及办公设备                                    1,967           119,080
租入资产改良                                      8,555           524,348
                                                 20,589         1,931,855
净值                                                            4,143,763
    于二零零四年六月三十日,土地及房屋以成本列示。无独立评估师对该土地及房屋进行评估。管理层认为,土地及房屋于二零零四年六月三十日并无重大减值迹象。
    18.    无形资产
                            期初数          增加                     减少
                            人民币         人民币                   人民币
                            千元            千元                     千元
房屋使用权                 132,142             -                        -
土地使用权                  32,707             -                        -
特许经营权                  23,414             -                        -
其他                           811           390                        -
                           189,074           390                        -

                             摊销        期末数                  剩余摊销
                           人民币        人民币
                                                                     期限
                             千元          千元
房屋使用权                  3,823       128,319                   20~26年
土地使用权                    745        31,962               43.5~44.5年
特许经营权                  3,839        19,575                     2~3年
其他                          130         1,071                 3.5~4.5年
                            8,537       180,927
    19.     其它资产