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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2005年半年度报告

公告日期 2005-08-26
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2005年半年度报告

    目录
    一、重要提示
    二、公司基本情况简介
    三、会计数据和业务数据摘要
    四、股本变动及股东情况
    五、董事、监事和高级管理人员
    六、管理层讨论与分析
    七、重要事项
    八、财务会计报告
    九、备查文件目录
    附件:1、财务会计报告
    第一节 重要提示
    1、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。
    2、公司董事Stephen Long(中文名:龙肇辉)未亲自出席会议,书面委托张广生董事长代行表决权;独立董事胡祖六未亲自出席会议,书面委托夏大慰独立董事代行表决权。
    3、公司本半年度财务会计报告未经审计。
    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,保证半年度报告中财务报告的真实、完整。
    第二节 公司基本情况简介
    (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)法定代表人:张广生
    (三)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
    (四)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
    (五)选定的信息披露报纸:《中国证券报》、《上海证券报》、《证券时报》
    刊登年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    年度报告备置地点:公司董事会办公室
    (六)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
    (七)其它有关资料
    首次注册登记日期:1992年10月19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
    (八)本报告分别以中、英文编制,在对中英文本理解上发生歧义时,以中文本为准。
    第三节 会计数据和业务数据摘要
    一、本报告期主要财务数据
                                                          单位:人民币千元
利润总额                                                        1,774,350
净利润                                                          1,102,864
扣除非经常性损益后的净利润                                      1,101,860
主营业务利润                                                    4,372,956
其他业务利润                                                            -
营业利润                                                        4,390,587
投资收益                                                           17,631
补贴收入                                                                -
营业外收支净额                                                      1,004
经营活动产生的现金流量净额                                      3,084,699
现金及现金等价物净增加额                                       -4,035,540
    注:按照《公开发行证券的公司信息披露规范问答第1号:非经常性损益(2004年修订)》的要求确定和计算非经常性损益,扣除的非经常性损益项目为营业外收支净额及未经财政核销贷款本期收回,所涉及金额为1,004千元。
    二、公司近三年同期主要会计数据和财务指标
                                                          单位:人民币千元
                                            本报告期             同比增减
主要会计数据
                                                                      (%)
主营业务收入                              10,303,957                31.71
利润总额                                   1,774,350                37.84
净利润                                     1,102,864                26.27
扣除非经常性
损益的净利润                               1,101,860                31.65
                                                                 同比增减
                                          本报告期末
                                                                      (%)
总资产                                   492,451,531                 8.10
存款余额                                 434,941,998                 9.84
贷款余额                                 339,950,156                 9.34
股东权益                                  14,143,367                 4.69
经营活动产生
的现金流量净                               3,084,699               -34.33

                                            本报告期             同比增减
主要财务指标
                                                                      (%)
每股收益(全面
摊薄)                                         0.282                26.46
净资产收益率
(全面摊薄)                                    7.80                11.27
扣除非经常性
损益的净利润
                                                7.79                15.92
的净资产收益
率(全面摊薄)

每股经营活动
产生的现金流                                   0.788               -60.69
量净额
                                                                 同比增减
                                          本报告期末
                                                                      (%)
每股净资产                                     3.613                13.58
调整后的每股
净资产                                         3.611                13.55
                             2004年同期境内审计
主要会计数据
                                         调整后                    调整前
主营业务收入                          7,822,997                 7,822,997
利润总额                              1,287,247                 1,287,247
净利润                                  873,446                   873,446
扣除非经常性
损益的净利润                            836,981                   836,981
                                 2004年12月31日
                                         调整后                    调整前
总资产                              455,532,286               455,532,286
存款余额                            395,971,068               395,381,770
贷款余额                            310,905,140               310,905,140
股东权益                             13,510,304                13,510,304
经营活动产生
的现金流量净                          4,914,930                 4,914,930

                              004年同期境内审计
主要财务指标
                                         调整后                    调整前
每股收益(全面
摊薄)                                    0.223                     0.223
净资产收益率
(全面摊薄)                               7.01                      7.01
扣除非经常性
损益的净利润
                                           6.72                      6.72
的净资产收益
率(全面摊薄)

每股经营活动
产生的现金流                              2.096                     2.096
量净额
                           2004年同期末境内审计
                                         调整后                    调整前
每股净资产                                3.181                     3.181
调整后的每股
净资产                                    3.180                     3.180
                             2003年同期境内审计
主要会计数据
                                         调整后                    调整前
主营业务收入                          5,390,782                 5,390,782
利润总额                                922,590                   922,590
净利润                                  656,835                   656,835
扣除非经常性
损益的净利润                            662,822                   662,822
                                 2003年12月31日
                                         调整后                    调整前
总资产                              371,056,698               371,056,698
存款余额                            322,114,094               322,114,094
贷款余额                            255,111,339               255,111,339
股东权益                             12,010,923                12,010,923
经营活动产生
的现金流量净                          4,000,780                 4,000,780

                             2003年同期境内审计
主要财务指标
                                         调整后                    调整前
每股收益(全面
摊薄)                                    0.168                     0.168
净资产收益率
(全面摊薄)                               5.92                      5.92
扣除非经常性
损益的净利润
                                           5.97                      5.98
的净资产收益
率(全面摊薄)

每股经营活动
产生的现金流                              0.391                     0.391
量净额
                           2003年同期末境内审计
                                         调整后                    调整前
每股净资产                                2.836                     2.836
调整后的每股
净资产                                    2.833                     2.833
    三、按中国证监会发布的《公开发行证券公司信息披露编报规则》第9号的要求计算的净资产收益率及每股收益
项    目                                                       报告期利润
                                                           (人民币千元)
主营业务利润                                                    4,372,956
营业利润                                                        4,390,587
净利润                                                          1,102,864
扣除非经常性损益后的净利润                                      1,101,860
项    目                                          净资产收益率(%)
                                           全面摊薄              加权平均
主营业务利润                                  30.92                 31.45
营业利润                                      31.04                 31.58
净利润                                         7.80                  7.93
扣除非经常性损益后的净利润                     7.79                  7.92
项    目                                       每股收益(元)
                                 全面摊薄                        加权平均
主营业务利润                        1.117                           1.117
营业利润                            1.121                           1.121
净利润                              0.282                           0.282
扣除非经常性损益后的净利润          0.281                           0.281
    四、会计报表贷款呆帐准备金情况:
                                                         单位:人民币千元
                                                                金     额
期初余额                                                        8,919,499
报告期转入                                                              -
报告期计提                                                      2,007,390
报告期收回                                                         29,280
报告期核销                                                        474,914
期末余额                                                       10,481,255
    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
项   目                                                      本报告期金额
总负债                                                        478,308,164
存款总额                                                      434,941,998
其中:长期存款                                                170,028,866
同业拆入总额                                                    1,023,487
贷款总额                                                      339,950,156
其中:短期贷款                                                196,541,353
进出口押汇                                                      3,163,310
贴现                                                           33,120,385
中长期贷款                                                     99,061,641
逾期贷款                                                        3,593,142
呆滞贷款                                                        4,405,549
呆帐贷款                                                           64,776
项   目                                                      2004年境内数
总负债                                                        442,021,983
存款总额                                                      395,971,068
其中:长期存款                                                150,765,831
同业拆入总额                                                    2,006,516
贷款总额                                                      310,905,140
其中:短期贷款                                                189,429,551
进出口押汇                                                      1,769,992
贴现                                                           24,702,278
中长期贷款                                                     88,120,146
逾期贷款                                                        2,648,919
呆滞贷款                                                        4,164,697
呆帐贷款                                                           69,557
项   目                                                      2003年境内数
总负债                                                        359,045,775
存款总额                                                      322,114,094
其中:长期存款                                                116,562,950
同业拆入总额                                                    3,055,379
贷款总额                                                      255,111,339
其中:短期贷款                                                164,873,841
进出口押汇                                                      1,887,661
贴现                                                           27,835,302
中长期贷款                                                     55,568,354
逾期贷款                                                          713,451
呆滞贷款                                                        4,216,955
呆帐贷款                                                           15,775
    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、应收帐款、保理业务。
    六、截止报告期末公司前三年补充财务指标:
项目                                        标准值           本报告期末
                                                           期末      平均
资本充足率%                                    ≥8         8.24      8.14
                        人民币                ≥25        46.24     41.95
流动性比率%
                        外币                  ≥60        66.71     74.57
                        人民币                ≤75        70.66     73.01
存贷比%
                        外币                  ≤85        73.78     71.82
                        拆入资金比             ≤4         0.15      0.32
拆借资金比例%
                        拆出资金比             ≤8         0.29      0.29
国际商业借款比例%                            ≤100        18.19     13.15
不良贷款比例%                                   -         2.15      2.32
利息回收率%                                      -        98.85     97.77
单一最大客户贷款比例%                         ≤10         4.93      4.25
最大十家客户贷款比例%                         ≤50        30.73     29.32
项目                                          2004年年末
                                                    年末             平均
资本充足率%                                         8.03             8.33
                        人民币                     44.12            40.42
流动性比率%
                        外币                       83.45            72.92
                        人民币                     72.60            73.51
存贷比%
                        外币                       71.72            64.54
                        拆入资金比                  0.37             0.51
拆借资金比例%
                        拆出资金比                  0.30             0.84
国际商业借款比例%                                  18.22            24.56
不良贷款比例%                                       2.45             2.43
利息回收率%                                        98.79            98.50
单一最大客户贷款比例%                               3.77             4.50
最大十家客户贷款比例%                              26.58            31.91
项目                                          2003年年末
                                                    年末             平均
资本充足率%                                         8.64             8.90
                        人民币                     34.39            44.07
流动性比率%
                        外币                       62.78            66.34
                        人民币                     71.42            65.24
存贷比%
                        外币                       59.65            64.07
                        拆入资金比                  1.36             0.65
拆借资金比例%
                        拆出资金比                  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
    注:2003年不良贷款比例口径为“一逾两呆”。
    七、报告期内股东权益变动情况及变化原因
                                                          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            1,505,009
本期增加                 -                         -                    -
本期减少                 -                         -                    -
期末数           3,915,000                 4,869,396            1,505,009
                                   法定公益                      一般准备
项目
                                         金
期初数                              666,601                     2,000,000
本期增加                                  -                             -
本期减少                                  -                             -
期末数                              666,601                     2,000,000
                                   未分配利                    股东权益合
项目
                                         润                            计
期初数                              554,298                    13,510,304
本期增加                          1,102,863                     1,102,863
本期减少                            469,800                       469,800
期末数                            1,187,361                    14,143,367
    原因:本报告期利润增加、利润分配所致。
    八、报告期末的资本构成及变化情况
                                                        单位:人民币百万元
                                 2005年6月30日             2004年12月31日
资本净额                                26,856                     24,427
核心资本净额                            13,620                     12,806
加权风险资产净额                       325,969                    304,035
资本充足率                               8.24%                      8.03%
                                                           2003年12月31日
资本净额                                                           19,025
核心资本净额                                                       12,302
加权风险资产净额                                                  220,190
资本充足率                                                          8.64%
    注:上述各项指标自2004年起,按照银监通[2004]18号《中国银行业监督管理委员会关于资本充足率统计制度的通知》计算。
    第四节 股本变动及股东情况
    一、股本变动情况
    1、股份变动情况表
                                                                单位:千股
                                                               本次变动前
一、未上市流通股份
1、发起人股份                                                   1,061,200
其中:
国家持有股份
境内法人持有股份                                                1,061,200
境外法人持有股份
其他
2、募集法人股份                                                 1,953,800
其中:
国家持有股份                                                      377,160
境内法人股份                                                    1,395,890
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
                             报告期变动增减(+、-)
                                      公积金
                       配股     送股         增发      其他          小计
                                       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
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                                       -22,500      -22,500
境内法人股份                                        +22,500       +22,500
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
                                                               本次变动后
一、未上市流通股份
1、发起人股份                                                   1,061,200
其中:
国家持有股份
境内法人持有股份                                                1,061,200
境外法人持有股份
其他
2、募集法人股份                                                 1,953,800
其中:
国家持有股份                                                      354,660
境内法人股份                                                    1,418,390
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
    2、股票发行与上市情况
    (1)历次股票发行情况
    公司经中国人民银行和中国证监会批准,于1999年9月23日向社会公开发行股票4亿股,每股发行价格为10元;并于1999年11月10日获准在上海证券交易所上市交易32000万股,向证券投资基金配售的8000万股于2000年1月12日获准上市。公司根据中国证监会证监发行字[2002]135号《关于核准上海浦东发展银行股份有限公司增发股票的通知》,同意公司增发不超过3亿A股。公司于2003年1月3日发行新股,发行股份3亿股,增发价格为每股8.45元,2003年1月20日,增发股份上市交易。
    (2)公司股份总数及结构的变动情况
    报告期内没有因送股、配股等原因引起公司股份总数及结构的变动。
    (3)现存的内部职工股情况
    本报告期末公司无内部职工股。
    二、股东情况
    1、报告期末公司股东总数为239758户,其中境内未流通法人股199户。
    2、前十名股东持股情况:
                                                                单位:千股
                                                                 报告期内
股东名称(全称)
                                                                     增减
上海国际信托投资有限公司
上海上实(集团)有限公司
上海国有资产经营有限公司
上海国际集团有限公司
花旗银行海外投资公司
上海久事公司
申能股份有限公司
东方国际(集团)有限公司
上海国鑫投资发展有限公司                                          +3,000
上海实业发展股份有限公司
                                                                 期末持股
股东名称(全称)
                                                                     情况
上海国际信托投资有限公司                                          274,500
上海上实(集团)有限公司                                            190,500
上海国有资产经营有限公司                                          190,050
上海国际集团有限公司                                              185,350
花旗银行海外投资公司                                              180,750
上海久事公司                                                      157,200
申能股份有限公司                                                   75,000
东方国际(集团)有限公司                                             75,000
上海国鑫投资发展有限公司                                           63,500
上海实业发展股份有限公司                                           61,500
股东名称(全称)                                                    比例(%)
上海国际信托投资有限公司                                             7.01
上海上实(集团)有限公司                                               4.87
上海国有资产经营有限公司                                             4.85
上海国际集团有限公司                                                 4.73
花旗银行海外投资公司                                                 4.62
上海久事公司                                                         4.02
申能股份有限公司                                                     1.92
东方国际(集团)有限公司                                               1.92
上海国鑫投资发展有限公司                                             1.62
上海实业发展股份有限公司                                             1.57
                                                                 股份类别
股东名称(全称)                                                   股份类别
                                                                 (已流通
上海国际信托投资有限公司                                           未流通
上海上实(集团)有限公司                                             未流通
上海国有资产经营有限公司                                           未流通
上海国际集团有限公司                                               未流通
花旗银行海外投资公司                                               未流通
上海久事公司                                                       未流通
申能股份有限公司                                                   未流通
东方国际(集团)有限公司                                             未流通
上海国鑫投资发展有限公司                                           未流通
上海实业发展股份有限公司                                           未流通
                                                                 质押或冻
股东名称(全称)
                                                                   结情况
上海国际信托投资有限公司                                               无
上海上实(集团)有限公司                                                 无
上海国有资产经营有限公司                                               无
上海国际集团有限公司                                                   无
花旗银行海外投资公司                                                   无
上海久事公司                                                           无
申能股份有限公司                                                       无
东方国际(集团)有限公司                                                 无
上海国鑫投资发展有限公司                                               无
上海实业发展股份有限公司                                               无
                                                                 股东性质
股东名称(全称)                                                   (国有股
                                                                 东或外资
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                                             国有
上海国际集团有限公司                                                 国有
花旗银行海外投资公司                                                 外资
上海久事公司                                                         国有
申能股份有限公司
东方国际(集团)有限公司                                               国有
上海国鑫投资发展有限公司                                             国有
上海实业发展股份有限公司
    注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的控股股东;上海国有资产经营有限公司是上海国鑫投资发展有限公司的控股股东。
    3、前十名流通股股东持股情况:
                                                                  单位:股
股东名称                                                 期末持有流通股数
中国工商银行-上证50交易型开放式指数证券投资基金               31,105,262
中国平安人寿保险股份有限公司-传统-普通保险产品               26,501,211
中国平安人寿保险股份有限公司-分红-个险分红                   18,796,281
招商银行股份有限公司-中信经典配置证券投资基金                 18,262,887
交通银行-易方达50指数证券投资基金                             13,701,940
中国银行-嘉实服务增值行业证券投资基金                         12,309,861
中国农业银行-富国天瑞强势地区精选混合型开放式证券
                                                                8,005,715
投资基金
汉盛证券投资基金                                                7,845,635
全国社保基金一零八组合                                          5,582,387
中国银行-招商先锋证券投资基金                                  4,979,912
                                                          种类(A、B、H股
股东名称
                                                                 或其它)
中国工商银行-上证50交易型开放式指数证券投资基金                      A股
中国平安人寿保险股份有限公司-传统-普通保险产品                      A股
中国平安人寿保险股份有限公司-分红-个险分红                          A股
招商银行股份有限公司-中信经典配置证券投资基金                        A股
交通银行-易方达50指数证券投资基金                                    A股
中国银行-嘉实服务增值行业证券投资基金                                A股
中国农业银行-富国天瑞强势地区精选混合型开放式证券
                                                                      A股
投资基金
汉盛证券投资基金                                                      A股
全国社保基金一零八组合                                                A股
中国银行-招商先锋证券投资基金                                        A股
    注:上述前十名流通股之间,以及前十名流通股股东和前十名股东之间本公司未知其关联关系。
    第五节 董事、监事和高级管理人员
    一、董事、监事、高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股没有发生变化。
    二、公司董事、监事、高级管理人员变动情况
    根据《公司章程》的规定,经公司行长提名并经第二届董事会提名委员会第六次会议及第二届董事会十九次会议审议通过,聘任刘信义同志担任我行副行长,任期与第二届董事会任期一致。
    第六节 管理层讨论与分析
    一、报告期内整体经营情况的讨论与分析
    1、公司主营业务的范围
    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4924.52亿元,比去年底增加369.19亿元,增长8.10%;本外币贷款余额3399.50亿元,较去年底净增290.45亿元,增长9.34%;公司各项存款余额为4349.42亿元,较去年底净增395.6亿元,增长10.01%。主营业务收入共计103.04亿元,实现税前利润17.74亿元,与同期相比净增4.87亿元,增长37.84%;实现税后利润11.03亿元,增加2.30亿元,同比增长26.27%。股东权益141.43亿元,每股收益0.282元,每股净资产3.61元,净资产收益率达到7.79%。
    ——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,加快清收、强化保全、逐步核销”等措施,使不良贷款比例(五级分类)有了下降,由2004年底的2.45%降至期末的2.15%;通过“政策指导、授信改革、信贷检查、严控流程”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;通过运用“总量控制、比例监测、期限对应、利率调节、窗口指导”等多种方式,有效化解利率和流动性风险。至报告期末全行共计提各类贷款准备金104.81亿元,不良贷款的准备金覆盖率达143.26%。
    ——机构新增情况:报告期内公司新开设了南昌分行;至此,公司已在全国40个城市开设了23家(包括上海地区总部)分行、2家直属支行,机构网点总数增至335家。
    ——银行卡业务:公司联手花旗推出与国际接轨的信用卡,截至报告期末,余户8.8万个,而东方卡累计余卡量已达到864.5万张,净增131.0万张,增幅15.2%。
    ——国内国际地位与影响:报告期内,在《经济时刊》“中国上市企业100强”中,公司获评总名次第十二;被全球知名的《银行家》杂志评为“全球银行1000家”第270位。
    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
                                          主营业务
业务种类                                                       收入比上年
                                              收入
                                                                 同期增减
贷款                                     8,819,086                 31.81%
拆借、存放等同业业务                     1,117,163                 27.44%
其他业务                                   367,708                 43.82%
合计                                    10,303,957                 31.71%
                                                                 主营业务
业务种类                              主营业务成本             成本比上年
                                                                 同期增减
贷款                                     3,283,971                 36.64%
拆借、存放等同业业务                       930,090                 22.05%
其他业务                                    77,204                 85.32%
合计                                     4,291,265                 33.80%
                                                         单位:人民币千元
                                                             占主营业务收
分地区                                  主营业务收入
                                                                入比例(%)
上海地区                                   2,462,329                23.90
北京地区                                     678,017                 6.58
江苏地区                                   1,029,233                 9.99
浙江地区                                   1,741,099                16.90
广东地区                                     771,147                 7.48
境内其他地区                               3,591,134                34.85
境外离岸                                      30,998                 0.30
合计                                      10,303,957               100.00
                                                             占主营业务利
分地区                                  主营业务利润
                                                                润比例(%)
上海地区                                     800,398                18.30
北京地区                                     361,709                 8.27
江苏地区                                     613,473                14.03
浙江地区                                   1,058,701                24.21
广东地区                                     349,280                 7.99
境内其他地区                               1,180,206                26.99
境外离岸                                       9,189                 0.21
合计                                       4,372,956               100.00
    4、贷款投放前五位的行业及比例
                                                         单位:人民币千元
行业种类                          余         额                 比     例
制造业                              104,100,246                    30.62%
个人贷款                             54,164,540                    15.93%
批发及零售业                         41,864,740                    12.31%
房地产业                             35,594,928                    10.47%
交通运输、仓储和邮政业               18,711,102                     5.50%
    5、主要表外项目余额及风险管理情况
                                                         单位:人民币千元
项目                         报告期末余额                    2004年末余额
应收利息                        1,664,861                       1,578,456
开出保函                       14,144,696                      12,417,571
信用证项目                     13,561,409                      13,453,255
银行承兑汇票                  108,119,899                      95,134,461
    6、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       公司持股比例      报告期末投资数
华一银行                      20年                10%              84,317
申联国际投资有限公司            无              16.5%             288,303
中国银联股份有限公司            无              4.85%              80,000
合    计                                                          452,620
    三、银行业务数据摘要
    1、分支机构和员工基本情况
    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,公司已开设25家(包括上海地区总部)直属分支行,共335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                     604
2          上海地区总部      上海市浦东南路588号                     2003
3          杭州分行          杭州市延安路129号                        555
4          宁波分行          宁波市江厦街21号
                                                                      488
5          南京分行          南京市中山东路90号
                                                                      687
6          北京分行          东城区东四十条68号                       746
7          温州支行          温州市人民东路浦发大楼                   249
8          苏州分行          苏州市人民路1478号
                                                                      192
9          重庆分行          重庆市渝中区邹容路119号                  317
10         广州分行          广州市环市东路424号
                                                                      523
11         深圳分行          深圳市深南中路1012号
                                                                      439
12         昆明分行          昆明市东风西路145号附1号                 174
13         芜湖支行          芜湖市人民路203号

14         天津分行          天津市河西区宾水道增9号D座               277
15         郑州分行          郑州市经三路30号
                                                                      311
16         大连分行          大连市中山区中山广场3号
                                                                      233
17         济南分行          济南市解放路165号                        222
18         成都分行          双林路98号附1号
                                                                      139
19         西安分行          北大街29号                               152
20         沈阳分行          沈河区青年大街158号
                                                                      220
21         武汉分行          武汉市武昌洪山路1号                      185
22         青岛分行          香港西路53路                             110
23         太原分行          太原市迎泽大街333号
                                                                      115
24         长沙分行          长沙市五一大道559号                       93
25         哈尔滨分行        哈尔滨市汉水路200号

26         南昌分行          南昌市永叔路15号

           汇总调整
           全行总计                                                  9241
序号       机构名称                   资产规模(千元)         所属机构数
1          总行                             18,849,175                334
2          上海地区总部                    124,290,461                110
3          杭州分行                         34,075,598                 21
4          宁波分行
                                            27,646,414                 18
5          南京分行
                                            41,650,051                 29
6          北京分行                         49,302,047                 21
7          温州支行                          8,228,907                 10
8          苏州分行
                                             9,781,322                  7
9          重庆分行                          9,793,105                 12
10         广州分行
                                            21,665,702                 14
11         深圳分行
                                            15,667,913                 10
12         昆明分行                          5,112,660                  7
13         芜湖支行
                                             1,230,985                  2
14         天津分行                         19,836,222                  8
15         郑州分行
                                            24,528,152                 10
16         大连分行
                                            14,458,418                  6
17         济南分行                         16,173,154                  6
18         成都分行
                                             9,824,238                  3
19         西安分行                          8,698,706                  3
20         沈阳分行
                                            11,632,942                  5
21         武汉分行                          6,230,067                  4
22         青岛分行                          3,548,842                  2
23         太原分行
                                             6,882,442                  1
24         长沙分行                          4,268,016                  1
25         哈尔滨分行
                                             3,338,056                  0
26         南昌分行
                                             1,589,587                  0
           汇总调整                        -5,851,651                 25
           全行总计                        492,451,531                335
    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        准备金计提比例
正常类                   315,915,927         92.93%                    1%
关注类                    16,717,888          4.92%                    5%
次级类                     3,728,121          1.10%                   35%
可疑类                     3,444,525          1.01%                   70%
损失类                       143,695          0.04%                  100%
合  计                   339,950,156        100.00%
    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104.81亿元。
    3、前十名客户贷款额占贷款总额的比例。
                                                        单位:万元/万美元
最大十家客户名称                                   人民币    外币折人民币
上海宏力半导体制造有限公司                         31,478          12,186
中化国际石油公司                                   21,266           7,807
上海同盛大桥建设有限公司                           80,880
中国石油天然气股份有限公司                         80,000
广州市建设投资发展有限公司                         80,000
佛山市公用事业管理局                               80,000
上海海港新城投资开发有限公司                       78,300
上海城市建设投资开发总公司                         70,000
上海中环投资开发(集团)有限公司                     70,000
中芯国际集成电路制造有限公司                        3,697           7,772
合计                                              595,621          27,764
最大十家客户名称                                   本外币            比例
上海宏力半导体制造有限公司                        132,334           0.39%
中化国际石油公司                                   85,881           0.25%
上海同盛大桥建设有限公司                           80,880           0.24%
中国石油天然气股份有限公司                         80,000           0.24%
广州市建设投资发展有限公司                         80,000           0.24%
佛山市公用事业管理局                               80,000           0.24%
上海海港新城投资开发有限公司                       78,300           0.23%
上海城市建设投资开发总公司                         70,000           0.21%
上海中环投资开发(集团)有限公司                     70,000           0.21%
中芯国际集成电路制造有限公司                       68,022           0.20%
合计                                              825,417           2.43%
    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   843,065     千元                            人民币   125,070千元
    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                             194,142,033                    5.55%
中长期贷款                            93,763,005                    5.00%
    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记账式                        5.01                              550,000
99记账式                   2.58-4.88                            2,030,000
2000记账式                 2.45-3.50                            2,500,000
2001记账式                 2.50-4.69                            6,165,000
2002记账式                 2.00-2.93                            3,350,000
2003记账式                 2.32-2.80                            4,045,000
2004记账式                 2.98-4.86                            3,700,000
2005记账式                 3.30-4.44                            1,032,000
财政部境外债券             1.72-9.00                              307,388
合计                                                           23,679,388
债券种类                                                           到期日
98记账式                                                       2005年12月
99记账式                                              2006年2月-2009年4月
2000记账式                                           2005年10月-2010年9月
2001记账式                                           2006年7月-2021年10月
2002记账式                                            2005年9月-2012年7月
2003记账式                                           2005年11月-2013年4月
2004记账式                                           2006年6月-2011年11月
2005记账式                                            2006年3月-2025年5月
财政部境外债券                                        2006年7月-2096年1月
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                计提方法
应收利息              776,375                   -                  不计提
其他应收款          2,945,200             102,646              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。
                                                         单位:人民币千元
类别                              月平均余额               平均存款年利率
企业活期存款                     162,369,108                        0.94%
企业定期存款                     121,113,724                        2.21%
储蓄活期存款                      17,268,072                        0.97%
储蓄定期存款                      33,109,842                        1.72%
    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2.15%,比2004年末下降了0.3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:    进一步推进风险检查机制建设,加强风险预警工作,建立比较完善的现场检查制度,逐步形成了常规检查为主、专项专题检查相结合、总分行联动的授信业务检查机制。
    我行秉承审慎原则,进一步严格贷款分类标准,真实反映我行贷款风险状况。修订和完善信贷资产风险分类管理办法,进一步加强信贷风险管理,提高信贷资产风险分类水平。
    完善保全机制,加强全行条线全面管理,通过重组、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多种手段,大力清收不良贷款。
    11、逾期未偿付债务情况。报告期内公司没有发生上述情况。
    12、重大表外项目的有关情况。
    从公司业务情况看,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,公司表外负债情况如下:
                                                         单位:人民币千元
项   目                    2005年6月30日                   2004年12月31日
银行承兑汇票                 108,119,899                       95,134,461
应付承兑汇票                   3,833,619                        4,345,235
融资保函                       4,006,964                        2,072,132
非融资保函                    10,137,732                       10,345,439
开出信用证                     9,727,790                        9,108,020
    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)相应对策:
    公司借鉴国际主流银行先进的全面风险管理模式,积极推行全面风险管理、扁平化矩阵式、相互制衡、集约化和专业化制度改革,以全面提升我行风险管理水平。
    在信贷投向管理方面,针对宏观调控形势,我行出台了信贷投放指导意见,制订我行的风险政策、信贷政策和行业、区域投向指引,明确政策导向,指导分行优化信贷投向,同时根据专业审贷机制建设的要求,信贷审批进一步向专业化发展,向具有较强信贷工作经验和专业资质的人员授予信贷审批权。
    在授信管理方面,集中力量控制贷款风险集中度和关联企业的关联贷款风险,公司出台相应的管理制度,严格控制对集团客户和关联企业授信业务。
    在资产保全方面,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。另外,针对去年金融诈骗案件有所增加的情况,公司大力加强了操作风险的管理和控制,对所有业务包括资产业务、负债业务和中间业务可能存在的操作风险隐患进行排查,从营销、风险管理和运营三个环节建立严密的防范机制和职责。
    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,强化我行的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。
    为强化内部控制和审计监督,公司打破原总、分行二级管理的审计模式,建立了由总行统一领导、垂直管理的审计组织体系。为确保审计工作的质量,新的审计体制运行后,按照国家有关法律、法规和外部监管部门要求,制定和修订了一整套审计准则和各项审计工作制度。
    为了向国际上较好商业银行的目标靠拢,公司正在进行风险管理体制机制的改革,确立了风险总监岗位制度,进一步整合和提高公司的风险管理体系和风险管理水平。公司以切实加强全面风险管理为核心,结合市场和政策的变化,从信用风险、市场风险、操作风险、流动性风险等多方面入手,一是加大了总行风险政策制订和业务指导的力度;二是以授信体制改革和风险检查机制建设提升风险管理的规范性;三是完善资产保全机制建设,有效化解风险损失;四是严格控制业务流程,切实防范操作风险;五是密切关注市场变化,有效化解利率和流动性风险。
    今年以来,公司在全行范围内开展了一次防风险、保安全的内控大检查,主要业务部门及各级分支机构进行了全面的自我风险排查。为了使内控大检查工作真正起到改善全行内控环境的促进推动作用,公司起草制定了《中高级管理人员尽职问责暂行办法》、《违法违规案件防范和应急处理暂行办法》、《关于加强人员准入、管理和退出机制建设的若干意见》、《分行内控综合评价试行办法》等一系列制度办法,通过这些制度的颁布执行,力求在全行形成一种人人尽职尽责的氛围,对不负责任的行为严格实行问责制,通过内控综合评价,加强自控自律,完整地反映内控工作的成果和不足,推动内控工作的不断完善和改进。
    四、公司投资情况
    1、募集资金使用情况
    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。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、报告期内公司对外股权投资余额为448,061千元。
    五、报告期内公司财务状况与经营成果分析
    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                   05年6月30日                        04年12月31日
总资产                    492,451,531                         455,532,286
长期股权投资                  448,061                             448,061
长期债券投资               29,575,446                          30,151,078
固定资产                    4,584,520                           4,633,914
总负债                    478,308,164                         442,021,983
长期负债                  176,194,396                         156,931,361
股东权益                   14,143,367                          13,510,304
项   目                        增  减                            主要原因
总资产                          8.10%                          存贷款增长
长期股权投资                    0.00%              长期股权投资未发生变动
长期债券投资                   -1.91%                部分长期债券投资到期
固定资产                       -1.07%          部分固定资产折旧已足额提取
总负债                          8.21%                        存款业务增加
长期负债                       12.27%              定期存款等长期负债增加
股东权益                        4.69%                          净利润贡献
                                                          单位:人民币千元
项   目                  2005年6月30日                      2004年6月30日
主营业务利润                 4,372,956                          3,395,629
投资收益                       787,520                            657,904
净利润                       1,102,864                            873,446
项   目                        增   减             报告期内变动的主要原因
主营业务利润                    28.78%                   主营业务收入增长
投资收益                        19.70%                       投资规模增加
净利润                          26.27%               主营业务利润增长贡献
    2、会计报表中变动超过30%以上项目及原因
                                                         单位:人民币千元
项   目                                                       05年6月30日
存放同业款项净额                                                9,933,890
贴现                                                           33,120,385
买入返售资产                                                    5,848,858
短期投资                                                       24,540,911
进出口押汇                                                      3,163,310
待摊利息                                                           26,206
逾期贷款                                                        2,813,495
同业拆入                                                        1,023,487
汇出汇款                                                          727,239
应付工资                                                           41,039
递延收益                                                          321,920
未分配利润                                                      1,187,361
项   目                                                      04年12月31日
存放同业款项净额                                                4,640,354
贴现                                                           24,702,278
买入返售资产                                                   10,760,444
短期投资                                                        8,170,908
进出口押汇                                                      1,769,992
待摊利息                                                          235,718
逾期贷款                                                        1,924,287
同业拆入                                                        2,006,516
汇出汇款                                                        1,687,144
应付工资                                                           87,420
递延收益                                                          479,944
未分配利润                                                        554,298
项   目                                                             增减%
存放同业款项净额                                                  114.08%
贴现                                                               34.08%
买入返售资产                                                      -45.64%
短期投资                                                          200.34%
进出口押汇                                                         78.72%
待摊利息                                                          -88.88%
逾期贷款                                                           46.21%
同业拆入                                                          -48.99%
汇出汇款                                                          -56.90%
应付工资                                                          -53.06%
递延收益                                                          -32.93%
未分配利润                                                        114.21%
项   目                                            报告期内变动的主要原因
存放同业款项净额                                           待清算资金增加
贴现                                                         贴现业务增加
买入返售资产                                         买入返售证券业务减少
短期投资                                                 短期投资规模增加
进出口押汇                                           进口押汇业务增长较快
待摊利息                                    待摊转贴现/再贴现利息支出减少
逾期贷款                                                 新增逾期贷款增加
同业拆入                                           境内外同业拆入规模减少
汇出汇款                                                     汇款业务波动
应付工资                                                     应付工资减少
递延收益                                                 待摊利息收入减少
未分配利润                                               上半年净利润增长
                                                         单位:人民币千元
项   目                        05年6月30日                    04年6月30日
营业收入                        10,303,957                      7,822,997
营业成本                         4,291,265                      3,207,195
营业税金及附加                     506,276                        385,506
税前利润总额                     1,774,350                      1,287,247
所得税                             671,486                        413,802
项   目                              增减%         报告期内变动的主要原因
营业收入                            31.71%             贷款等主营业务增长
营业成本                            33.80%             存款等主营业务增长
营业税金及附加                      31.33%                   营业收入增长
税前利润总额                        37.84%                 营业净收入增加
所得税                              62.27%               应纳税所得额增加
    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5375亿元,现完成4924.52亿元,完成全年计划的45.04%;    ——总存款余额全年目标4745亿元,现完成4349.42亿元,完成全年计划的50%;    ――各项贷款余额力争达到3731亿元,现完成3399.50亿元,完成全年计划的46.7%    ——年末不良贷款比例(五级分类)力争控制在1.86%以内,现不良贷款比例为2.15%。
    七、下半年度经营措施
    ——继续推进扁平化矩阵式组织架构改革,在总行主要业务条线改革工作基本到位的基础上,推动和协调分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。
    ——加强产品创新和品牌建设,大力开拓各类新兴业务,并力争取得突破性进展,以丰富、完善的理财产品体系和鲜明的产品特色赢得市场;要进一步加强品牌建设,积极创造差别化的竞争优势,开展持续的、多角度、多层次的品牌推广工作,不断提高公司公金和个金品牌的知名度。
    ——提高资源配置效率,在风险可控制、成本可负担的前提下推进各项业务发展,最终实现效益增长补充资本、资本扩张推动发展的良性循环。结合利率市场化进程的逐步推进,不断研究和完善我行存贷款定价机制、期限匹配机制、资金调配机制等,充分利用利率等资金价格杠杆,提高全行的资源配置效率。
    ——强化成本效率管理,充分利用存贷款利率浮动定价的自主权,确保银行的收益最大化;完善中间业务的收费标准和定价政策,细化全行成本费用核算管理规范,进一步扩大收入、节约成本,真正做到向管理要效益。
    ——加强条线风险控制的力度,按业务条线建立和健全风险检查机制,研究确立全行放贷中心的体制和组织,通过职责划分、岗位设置、人员配备等,实现全行放贷流程的专业化、集中化,加强制约、提高效率、把控风险。
    八、公司无对外担保承担连带责任导致重大资产损失的情况。
    第七节重要事项
    一、公司治理状况
    为进一步贯彻落实国务院发布的《关于推进资本市场改革开放和稳定发展的若干意见》、中国证监会《关于加强社会公众股股东权益保护的若干规定》的有关规定,以及中国银监会、上海证券交易所的有关要求,为切实保护投资者特别是公众投资者的利益,进一步规范公司运作,完善公司法人治理结构,报告期内公司完成对《公司章程》的修改,修改与新增的条文共涉及六十七条,并于2005年6月28日获得股东大会表决通过。
    公司的股权比较分散,无具有实际控制权的控股股东,公司前五名最大股东没有超越股东大会直接或间接干预公司的决策和经营活动;公司系整体上市,与前五名最大股东在人员、资产、财务、机构和业务方面完全独立,公司董事会、监事会和内部机构能够独立运作。
    报告期内,公司召开了2004年度股东大会及2005年第一次临时股东大会、第二届董事会第十七次、十八次、十九次、二十次会议、第二届监事会第十三次、十四次、十五次会议。
    二、公司增发不超过7亿股人民币普通股的事项
    2004年5月31日公司召开的2004年第一次临时股东大会审议通过的关于增发不超过7亿股人民币普通股,已于2005年4月获得中国证监会股票发行审核委员会审议通过,但在股东大会决议一年有效期内尚未获得中国证监会的批复文件。2005年6月28日,公司2005年第一次临时股东大会审议并表决通过了《关于延长增发不超过7亿股人民币普通股决议有效期限的议案》,同意延长本次增发新股决议有效期限一年,期限延长至2006年5月31日止。
    三、公司在银行间债券市场发行金融债券的事项
    2005年6月28日,公司2005年第一次临时股东大会审议通过了《关于公司在银行间债券市场发行金融债券的议案》,发行总额不超过人民币120亿元。2005年7月28日,中国人民银行、中国银行业监督管理委员会的批复,核准公司在全国银行间债券市场发行120亿元人民币的金融债券。2005年8月12日公司已顺利完成发行70亿元金融债券的工作,债券期限为3年,债券年利率为2.59%,公司发行金融债券所募资金将作为稳定的负债来源,运用于风险较低的优质资产项目。
    四、报告期内公司利润分配情况
    1、公司2004年度利润分配方案已经2004年度股东大会通过,即“分配普通股股利每10股派发1.2元人民币(含税)”。股权登记日为2005年5月11日,除息日为2005年5月12日,现金红利发放日为2005年5月16日。公告刊登在2005年4月30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、2005年半年度不进行利润分配,亦不实施公积金转增股本。
    五、重大诉讼、仲裁事项
    截止报告期末,公司作为原告已起诉尚未判决的诉讼有322笔,涉及金额为人民币169,169万元。公司作为被告被起诉尚未判决的诉讼案件有3笔,涉及金额人民币3,239万元。
    六、报告期内,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
    公司不存在控制关系的关联方。
    报告期内,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。根据中国银监会颁布的《商业银行与内部人和股东关联交易管理办法》的有关规定,公司新制定了《关联交易管理办法》,根据该办法公司不存在控制关系的关联方。
    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、上海国有资产经营有限公司、上海国鑫投资发展有限公司。
    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                                            报告期末贷款/拆放余额
上海国际信托投资有限公司                                                -
上海上实(集团)有限公司                                            300,000
上海国际集团有限公司                                              300,000
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                                     15,800
上海国有资产经营有限公司                                          600,000
上海国鑫投资发展有限公司                                                -
企业名称                                             报告期末利息收入金额
上海国际信托投资有限公司                                                -
上海上实(集团)有限公司                                            5,707.9
上海国际集团有限公司                                              7,396.2
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                                      216.9
上海国有资产经营有限公司                                         14,828.6
上海国鑫投资发展有限公司                                                -
    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,公司除中国人民银行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:本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、报告期内,公司董事会及董事、监事和高级管理人员未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    十、公司报告期内发生的其他重大事件
    根据2001年5月财政部下发的《金融企业呆帐准备提取及呆帐核销管理办法》(财金[2001]127号文)规定,报告期内公司董事会审议核销的呆帐贷款共4.75亿元。
    十一、公司名称和股票简称没有改变
    十二、公司或持股5%以上的股东没有在指定的报刊或网站上披露承诺事项    第八节财务会计报告
    本报告期财务会计报告未经审计,财务报表(见附件)
    第九节备查文件目录
    1、载有法定代表人、财务负责人签名并盖章的会计报表。
    2、载有公司董事长亲笔签名的年度报告正文。
    3、报告期内公司在《上海证券报》、《证券时报》、《中国证券报》公开披露过的所有文件正本及公告原件。
    4、《上海浦东发展银行股份有限公司章程》。
    董事长签名:张广生
    上海浦东发展银行股份有限公司董事会
    二○○五年八月二十四日
                                资产负债表(未经审计)
    编制单位:上海浦东发展银行股份有限公司                 单位:人民币元
                                                              注释
资产                                                    号           行次
流动资产:
库存现金                                                 1              1
贵金属                                                                  2
存放中央银行款项                                         2              3
存放同业款项净额                                         3              4
拆放同业净额                                             4              5
贴现                                                     5              6
应收利息                                                 6              7
应收股利                                                                8
其他应收款                                               7              9
买入返售资产                                             8             10
短期投资                                                 9             11
短期贷款                                                10             12
进出口押汇                                              11             13
待摊利息                                                12             14
一年内到期长期债券投资                                  13             15
一年内到期其他长期投资                                                 16
其他流动资产                                                           17
流动资产合计                                                           18
长期资产:
中期贷款                                                14             19
长期贷款                                                15             20
逾期贷款                                                16             21
非应计贷款                                              17             22
减:贷款损失准备                                         18             23
长期债券投资                                            19             24
长期股权投资                                            20             25
固定资产原价                                            21             26
减:累计折旧                                             21             27
固定资产净值                                            21             28
减:固定资产减值准备                                                   29
固定资产净额                                                           30
在建工程                                                22             31
固定资产清理                                                           32
长期资产合计                                                           33
无形、递延及其他资产:
无形资产                                                23             34
长期待摊费用                                            24             35
待处理抵债资产                                          25             36
减:抵债资产减值准备                                    25             37
待处理抵债资产净值                                      25             38
其他长期资产                                            26             39
无形资产及其他资产合计                                                 40
递延税项:
递延税款借项                                            27             41
资产总计                                                               50
负债及所有者权益
流动负债:
短期存款                                                               51
短期储蓄存款                                                           52
向中央银行借款                                                         53
票据融资                                                               54
同业存款                                                28             55
同业拆入                                                29             56
应付利息                                                               57
存入短期保证金                                          30             58
卖出回购资产款                                          31             59
汇出汇款                                                               60
应解汇款及临时存款                                                     61
委托资金                                                32             62
应付工资                                                               63
应付福利费                                                             64
应交税金                                                33             65
应付股利                                                34             66
其他应付款                                              35             67
预提费用                                                               68
递延收益                                                36             69
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
流动负债合计                                                           73
长期负债:
长期存款                                                               74
长期储蓄存款                                                           75
存入长期保证金                                          38             76
转贷款资金                                                             77
发行长期债券                                                           78
长期应付款                                              39             79
其他长期负债                                            40             80
长期负债合计                                                           81
递延税项:
递延税款贷项                                                           82
负债合计                                                               83
所有者权益:
股本                                                    41             90
资本公积                                                42             91
盈余公积                                                43             92
其中:公益金                                            43           92-1
一般准备                                                44             93
未分配利润                                              45             94
股东权益合计                                                           95
负债及股东权益总计                                                    100
资产                                                        2005年6月30日
流动资产:
库存现金                                                 1,473,726,976.97
贵金属
存放中央银行款项                                        63,028,811,603.51
存放同业款项净额                                         9,933,890,068.82
拆放同业净额                                             8,781,999,389.45
贴现                                                    33,120,385,053.36
应收利息                                                   776,375,267.86
应收股利
其他应收款                                               2,842,554,475.00
买入返售资产                                             5,848,857,800.00
短期投资                                                24,540,911,179.96
短期贷款                                               196,541,352,558.07
进出口押汇                                               3,163,310,102.96
待摊利息                                                    26,205,921.35
一年内到期长期债券投资                                   7,650,091,639.97
一年内到期其他长期投资
其他流动资产                                                            -
流动资产合计                                           357,728,472,037.28
长期资产:
中期贷款                                                41,997,703,718.13
长期贷款                                                57,063,937,285.46
逾期贷款                                                 2,813,495,367.09
非应计贷款                                               5,249,971,916.91
减:贷款损失准备                                         10,481,255,398.51
长期债券投资                                            29,575,446,015.16
长期股权投资                                               448,060,972.67
固定资产原价                                             6,860,279,073.33
减:累计折旧                                              2,275,758,993.34
固定资产净值                                             4,584,520,079.99
减:固定资产减值准备
固定资产净额                                             4,584,520,079.99
在建工程                                                   331,483,637.73
固定资产清理                                                   195,317.23
长期资产合计                                           131,583,168,277.40
无形、递延及其他资产:
无形资产                                                   199,502,508.02
长期待摊费用                                                 6,270,895.75
待处理抵债资产                                             413,742,061.02
减:抵债资产减值准备                                       244,435,141.44
待处理抵债资产净值                                         169,306,919.58
其他长期资产                                                    56,640.01
无形资产及其他资产合计                                     375,136,963.36
递延税项:
递延税款借项                                             2,764,753,563.23
资产总计                                               492,451,530,841.27
负债及所有者权益
流动负债:
短期存款                                               173,081,525,323.96
短期储蓄存款                                            17,724,370,336.09
向中央银行借款
票据融资
同业存款                                                19,372,141,102.59
同业拆入                                                 1,023,487,440.00
应付利息                                                 1,932,904,295.26
存入短期保证金                                          72,514,509,653.89
卖出回购资产款                                           6,027,849,300.00
汇出汇款                                                   727,239,438.56
应解汇款及临时存款                                       1,569,242,629.33
委托资金                                                    23,484,053.89
应付工资                                                    41,039,134.37
应付福利费                                                 163,429,276.16
应交税金                                                 2,254,306,610.23
应付股利                                                    12,562,029.53
其他应付款                                               5,273,639,657.34
预提费用                                                                -
递延收益                                                   321,920,063.12
发行短期债券
一年内到期的长期负债
其他流动负债                                                50,117,493.68
流动负债合计                                           302,113,767,838.00
长期负债:
长期存款                                               130,263,102,437.92
长期储蓄存款                                            38,007,007,137.97
存入长期保证金                                           1,758,756,216.41
转贷款资金
发行长期债券
长期应付款                                               6,000,000,000.00
其他长期负债                                               165,530,000.00
长期负债合计                                           176,194,395,792.30
递延税项:
递延税款贷项
负债合计                                               478,308,163,630.30
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                                                 2,171,610,480.47
其中:公益金                                               666,601,452.97
一般准备                                                 2,000,000,000.00
未分配利润                                               1,187,361,185.78
股东权益合计                                            14,143,367,210.97
负债及股东权益总计                                     492,451,530,841.27
资产                                                       2004年12月31日
流动资产:
库存现金                                                 1,466,556,104.81
贵金属
存放中央银行款项                                        70,125,105,916.88
存放同业款项净额                                         4,640,353,970.93
拆放同业净额                                             8,648,585,067.52
贴现                                                    24,702,278,277.92
应收利息                                                   783,727,052.82
应收股利
其他应收款                                               2,635,736,962.43
买入返售资产                                            10,760,444,300.00
短期投资                                                 8,170,907,800.00
短期贷款                                               189,429,550,449.52
进出口押汇                                               1,769,991,939.58
待摊利息                                                   235,717,961.15
一年内到期长期债券投资                                   7,876,245,578.04
一年内到期其他长期投资
其他流动资产                                                       533.91
流动资产合计                                           331,245,201,915.51
长期资产:
中期贷款                                                37,665,918,473.29
长期贷款                                                50,454,227,358.50
逾期贷款                                                 1,924,286,751.49
非应计贷款                                               4,958,886,921.96
减:贷款损失准备                                          8,919,498,968.98
长期债券投资                                            30,151,078,223.51
长期股权投资                                               448,060,972.67
固定资产原价                                             6,653,375,471.05
减:累计折旧                                              2,019,461,735.45
固定资产净值                                             4,633,913,735.60
减:固定资产减值准备
固定资产净额                                             4,633,913,735.60
在建工程                                                   307,175,574.90
固定资产清理                                                     6,799.50
长期资产合计                                           121,624,055,842.44
无形、递延及其他资产:
无形资产                                                   210,966,512.40
长期待摊费用                                                 6,514,167.57
待处理抵债资产                                             458,293,359.72
减:抵债资产减值准备                                       235,973,346.87
待处理抵债资产净值                                         222,320,012.85
其他长期资产                                                    56,640.01
无形资产及其他资产合计                                     439,857,332.83
递延税项:
递延税款借项                                             2,223,171,264.04
资产总计                                               455,532,286,354.82
负债及所有者权益
流动负债:
短期存款                                               167,135,728,057.69
短期储蓄存款                                            16,099,176,115.86
向中央银行借款                                                          0
票据融资
同业存款                                                17,456,979,109.13
同业拆入                                                 2,006,516,440.00
应付利息                                                 1,610,272,819.77
存入短期保证金                                          60,734,588,937.24
卖出回购资产款                                           8,297,847,964.95
汇出汇款                                                 1,687,144,395.13
应解汇款及临时存款                                       1,212,355,357.82
委托资金                                                    23,388,954.23
应付工资                                                    87,419,758.52
应付福利费                                                 143,398,798.26
应交税金                                                 1,740,113,355.48
应付股利                                                    14,833,536.84
其他应付款                                               6,306,904,063.05
预提费用
递延收益                                                   479,944,132.84
发行短期债券
一年内到期的长期负债
其他流动负债                                                54,010,353.56
流动负债合计                                           285,090,622,150.37
长期负债:
长期存款                                               117,745,368,790.97
长期储蓄存款                                            30,819,600,862.38
存入长期保证金                                           2,200,860,896.95
转贷款资金
发行长期债券
长期应付款                                               6,000,000,000.00
其他长期负债                                               165,530,000.00
长期负债合计                                           156,931,360,550.30
递延税项:
递延税款贷项
负债合计                                               442,021,982,700.67
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                                                 2,171,610,480.47
其中:公益金                                               666,601,452.97
一般准备                                                 2,000,000,000.00
未分配利润                                                 554,297,628.96
股东权益合计                                            13,510,303,654.15
负债及股东权益总计                                     455,532,286,354.82
    法定代表人:张广生               行长:金    运             财务总监:黄
建平             制表人:傅   能
                               利润表(未经审计)
    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、营业收入                                                            1
利息收入                                                                2
金融机构往来收入                                                        3
中间业务收入                                                            4
汇兑收益                                                                5
其他业务收入                                                            6
二、营业成本                                                            7
利息支出                                                                8
金融机构往来支出                                                        9
手续费支出                                                             10
汇兑损失                                                               11
三、营业费用                                                           12
业务及管理费                                                           13
折旧费                                                                 14
其他营业支出                                                           15
四、投资净收益                                                         16
五、营业利润                                                           17
减:营业税金及附加                                                     18
加:营业外收入                                                         19
减:营业外支出                                                         20
六、计提资产损失准备前利润总额                                         21
减:资产损失准备                                                       22
七、计提资产损失准备后利润总额                                         23
减:所得税                                                             24
八、净利润                                                             25
加:年初未分配利润                                                     26
盈余公积转入                                                           27
九、可供分配的利润                                                     28
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
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
转作股本的普通股股利                                                   36
十一、未分配利润                                                       37
项目                                                          2005年1-6月
一、营业收入                                            10,303,957,327.65
利息收入                                                 8,819,085,563.01
金融机构往来收入                                         1,117,163,380.66
中间业务收入
                                                           215,609,851.92
汇兑收益
                                                           117,905,088.19
其他业务收入
                                                            34,193,443.87
二、营业成本
                                                         4,291,265,359.65
利息支出
                                                         3,283,971,049.58
金融机构往来支出
                                                           930,089,581.56
手续费支出
                                                            77,067,877.85
汇兑损失                                                       136,850.66
三、营业费用                                             2,409,624,327.92
业务及管理费                                             2,133,799,552.07
折旧费
                                                           275,824,775.85
其他营业支出
四、投资净收益
                                                           787,519,615.00
五、营业利润
                                                         4,390,587,255.08
减:营业税金及附加
                                                           506,275,653.38
加:营业外收入
                                                             5,322,722.20
减:营业外支出
                                                             3,824,695.12
六、计提资产损失准备前利润总额                           3,885,809,628.78
减:资产损失准备                                         2,111,459,644.60
七、计提资产损失准备后利润总额                           1,774,349,984.18
减:所得税
                                                           671,486,427.36
八、净利润
                                                         1,102,863,556.82
加:年初未分配利润
                                                           554,297,628.96
盈余公积转入
九、可供分配的利润
                                                         1,657,161,185.78
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                                   1,657,161,185.78
减:应付优先股股利
提取任意盈余公积
                                                                        -
应付普通股股利
                                                           469,800,000.00
转作股本的普通股股利
十一、未分配利润
                                                         1,187,361,185.78
项目                                                         2004年1-6月
一、营业收入                                             7,822,997,287.97
利息收入                                                 6,690,714,853.60
金融机构往来收入                                           876,604,755.10
中间业务收入
                                                           159,506,740.83
汇兑收益
                                                            71,987,803.98
其他业务收入
                                                            24,183,134.46
二、营业成本
                                                         3,207,194,948.39
利息支出
                                                         2,403,461,258.87
金融机构往来支出
                                                           762,074,114.66
手续费支出
                                                            41,432,616.72
汇兑损失                                                       226,958.14
三、营业费用                                             1,862,704,910.87
业务及管理费                                             1,617,621,202.21
折旧费
                                                           245,083,708.66
其他营业支出
四、投资净收益
                                                           657,904,187.42
五、营业利润
                                                         3,411,001,616.13
减:营业税金及附加
                                                           385,505,879.47
加:营业外收入
                                                            50,777,564.25
减:营业外支出
                                                            12,187,389.16
六、计提资产损失准备前利润总额                           3,064,085,911.75
减:资产损失准备                                         1,776,838,450.77
七、计提资产损失准备后利润总额                           1,287,247,460.98
减:所得税
                                                           413,801,792.20
八、净利润
                                                           873,445,668.78
加:年初未分配利润
                                                           483,926,103.34
盈余公积转入
九、可供分配的利润
                                                         1,357,371,772.12
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                                   1,357,371,772.12
减:应付优先股股利
提取任意盈余公积
应付普通股股利
                                                           430,650,000.00
转作股本的普通股股利
十一、未分配利润
                                                           926,721,772.12
    法定代表人:张广生               行长:金    运             财务总监:黄
建平             制表人:傅能
                           现金流量表(未经审计)
    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
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、无形资产和其他长期资
产的损失(减:收益)                                                   76
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                                                         2005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                                           8,783,043,746.61
金融企业往来收入收到的现金                                 960,380,808.21
中间业务收入收到的现金                                     268,089,816.37
经营性债券投资收益收到的现金                                90,785,677.01
汇兑净收益收到的现金                                       117,768,771.44
营业外净收入收到的现金                                       1,166,731.65
现金流入小计                                            10,221,235,551.29
支付的存款利息                                           2,954,545,300.21
金融企业往来支出支付的现金                                 720,577,541.76
手续费支出支付的现金                                        77,067,877.85
支付给职工以及为职工支付的现金                             995,318,280.11
其他营业费用支付的现金                                   1,174,426,119.73
支付的营业税金及附加款                                     495,997,400.42
支付的所得税款                                             718,603,584.49
现金流出小计                                             7,136,536,104.57
因经营活动而产生的现金流量净额                           3,084,699,446.72
经营性资产的减少(增加)
缴存中央银行准备金                                      -2,523,322,010.47
存放同业                                                    44,609,444.06
拆放同业及金融性公司                                       -74,311,141.14
贷款                                                   -21,415,941,176.56
贴现                                                    -8,418,106,775.44
已核销呆帐贷款及利息收回                                    29,280,281.49
经营性债券投资                                         -14,196,276,754.97
买入返售资产                                             4,911,586,500.00
长期待摊费用                                                -2,770,207.56
其他资产                                                   335,888,969.61
其他应收暂付款减少收回的现金                              -205,533,234.19
经营性资产的减少(增加)小计                           -41,514,896,105.17
经营性负债的增加(减少)
向央行借款                                                              -
同业间存放                                               1,915,161,993.46
同业及金融性公司拆入                                      -983,029,000.00
卖出回购资产款                                          -2,269,998,664.95
存款                                                    27,633,018,680.61
保证金                                                  11,337,816,036.11
委托存款                                                        95,099.66
其他负债                                                  -963,797,816.46
其他应付暂收款减少流出的现金                              -978,364,286.24
经营性负债的增加(减少)小计                            35,690,902,042.19
流动资金变动产生的现金流量净额                          -5,823,994,062.98
营业活动产生的现金流量净额                              -2,739,294,616.26
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                               689,200,593.48
投资性债券投资减少收回的现金                             5,178,717,241.07
分得股利或利润所收到的现金                                  17,631,193.80
处置固定资产、无形资产而收到的现金                           6,288,022.58
现金流入小计                                             5,891,837,050.93
投资性债券投资增加流出的现金                             6,454,124,985.41
购建固定资产、无形资产所支付的现金                         261,886,141.66
权益性投资支付的现金                                                    -
现金流出小计                                             6,716,011,127.07
投资活动产生的现金流量净额                                -824,174,076.14
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                                                    -
现金流入小计                                                            -
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                                 472,071,507.31
现金流出小计                                               472,071,507.31
融资活动产生的现金流量净额                                -472,071,507.31
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                        -4,035,540,199.71
补充资料
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                                                   1,102,863,556.82
加:计提的坏帐准备                                          95,607,250.62
计提的贷款呆帐准备                                       2,007,390,599.42
计提的长期投资减值准备                                                  -
计提的抵债资产资减值准备                                     8,461,794.57
固定资产折旧                                               275,824,776.31
无形资产、递延资产及其他资产摊销                            19,869,831.47
处置固定资产、无形资产和其他长期资
产的损失(减:收益)                                          -331,295.43
投资损失(减:收益)                                      -678,447,417.41
投资、筹资活动产生的汇兑损益                                            -
递延税款贷项(减:借项)                                   -541,582,299.19
经营性应付项目的增加(减:减少)                           620,330,395.17
经营性应收项目的减少(减:增加)                           174,712,254.37
其他                                                                    -
因经营活动而产生的现金流量净额                           3,084,699,446.72
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                              55,954,897,424.84
减:现金及现金等价物的期初余额                          59,990,437,624.55
现金及现金等价物净增加额                                -4,035,540,199.71
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
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、无形资产和其他长期资
产的损失(减:收益)                                       -24,874,399.34
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
    法定代表人:张广生                        行长:金        运
     财务总监:黄建平                         制表人:傅       能
    上海浦东发展银行股份有限公司
    中期会计报表(未经审计)
    二零零五年六月三十日
    上海浦东发展银行股份有限公司
    会计报表附注
    2005年1-6月
    人民币千元
    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发行字[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B11512900H0001。
    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;合格境外机构投资者(QFII)境内证券投资托管业务;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、活期存放同业款项和合同期限在三个月以内的拆放同业。
    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;
    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,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)贷款损失准备的核算方法:备抵法
    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(含银行承兑汇票垫款、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。
    贷款损失准备包括专项准备和特种准备两种。
    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应收利息、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/拆放利息账龄均为90天以内,超过90天的余额均已转表外,因此不计提坏账准备。
    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:包括包括存放同业款项、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。
    (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、电器设备、办公设备、固定资产改良支出;
    (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,除固定资产改良支出以外的各类固定资产按其原值和估计的经济使用年限扣除残值(3-5%),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                           3.17-3.23%
运输工具                         5年                         19.00-19.40%
大型电子计算机                   5年                         19.00-19.40%
一般电子计算机                 3-5年                         19.00-32.33%
电器设备                         5年                         19.00-19.40%
办公设备                         5年                         19.00-19.40%
固定资产改良支出            受益期限                         10.00-33.33%
    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。
    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;
    sA: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/坏账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。
    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;
    (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、主要会计政策、会计估计的变更、重大会计差错更正的说明
    固定资产残值率及折旧年限
    本公司根据国家税务局2003年6月发布的国税发[2003]70号相关规定从2005年1月1日起,将2004年度以后新增的固定资产的残值率由3%调整到5%,并将2004年度以后新增的ATM机的折旧年限由3年调整为5年。上述会计估计的变更对本公司当期净利润无重大影响    27、合并会计报表编制方法
    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
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                             2005-6-30                  2004-12-31
人民币                              1,103,811                   1,104,727
外币折人民币                          369,916                     361,829
合  计                              1,473,727                   1,466,556
    2、存放中央银行款项
性  质                              2005-6-30                  2004-12-31
缴存准备金(注)                   25,617,140                  23,103,478
缴存备付金                         37,356,068                  46,975,685
缴存央行财政性存款                     55,604                      45,943
合  计                             63,028,812                  70,125,106
    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上旬末各项人民币存款的7.5%计算得出;外币系按上月末各项外币存款的3%缴存人民银行(根据中国人民银行2004年11月《金融机构外汇存款准备金管理规定》,2005年1月1日起本公司外币存款执行3%的存款准备金率)。
    3、存放同业款项
性  质                            2005-6-30                    2004-12-31
存放境内同业                      9,066,902                     3,232,945
存放境外同业(注)                  866,988                     1,407,409
合  计                            9,933,890                     4,640,354
    注:其中结构性存款期末余额为人民币707,724千元。结构性存款系在一般的存款中嵌入利率期权或预付期权等衍生金融工具。
    4、拆放同业
性  质                               2005-6-30                 2004-12-31
拆放境内银行                         1,953,861                  2,068,975
拆放境外银行                         6,718,866                  6,372,378
拆放境内金融性公司(注)               304,908                    305,976
合  计                               8,977,635                  8,747,329
减:坏账准备                           195,636                     98,744
拆放同业净额                         8,781,999                  8,648,585
    注:期末拆放境内金融性公司中有人民币304,908千元已逾期,已计提相应的坏账准备。
    5、贴现
性  质                                  2005-6-30              2004-12-31
银行承兑汇票贴现                       28,025,828              20,616,102
商业承兑汇票贴现                        4,365,674               3,586,438
买入外币票据                              308,908                 164,282
应收账款保理                              419,975                 335,456
合  计                                 33,120,385              24,702,278
    6、应收利息
    (1)应收表内利息
性   质                                 2005-6-30              2004-12-31
应收贷款利息                              296,770                 260,728
应收拆放利息                                3,969                   4,838
应收买入返售资产利息                          182                   2,398
债券投资年收息部分应收利息                475,454                 515,763
合   计                                   776,375                 783,727
    注:期末应收利息中除应收未收贷款利息人民币27,440千元已逾期,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
                               2005-6-30                       2004-12-31
应收表外应收未收利息           1,664,861                        1,578,456
    7、其他应收款
                                                   2005-6-30
性  质
                                  1年以下             1-2年         2-3年
业务周转金                          8,599                 -             -
待划转结算款项                    469,278                 -             -
员工住房周转金
                                  527,134         1,013,479        84,837
应收浦发大厦合作建房退款                -                 -       181,228
预付购房及装修款项                216,134                 -             -
其他应收暂付款项
                                  307,705            79,044        35,831
合  计                           1,528,85          1,092,52
                                                                  301,896
                                        0                 3
                                                  2005-6-30
性  质
                                 3年以上               合计          比例
业务周转金                            21              8,620            0%
待划转结算款项                         -            469,278           16%
员工住房周转金
                                   5,046          1,630,496           56%
应收浦发大厦合作建房退款               -            181,228            6%
预付购房及装修款项                     -            216,134            7%
其他应收暂付款项
                                  16,864            439,444           15%
合  计
                                  21,931          2,945,200          100%
                                                        2005-6-30
性  质
                                             坏账准备                净值
业务周转金                                          -               8,620
待划转结算款项                                      -             469,278
员工住房周转金                                                   1,614,84
                                               15,647

应收浦发大厦合作建房退款                            -             181,228
预付购房及装修款项                                  -             216,134
其他应收暂付款项                                                   352,44
                                               86,999

合  计                                                           2,842,55
                                              102,646

性  质                                    2004-12-31
                                1年以下             1-2年           2-3年
业务周转金                          875                 -              33
待划转结算款项                  420,361               295              45
员工住房周转金
                                407,988         1,070,312          84,837
应收浦发大厦合作建房退款              -                 -         181,228
预付购房及装修款项              278,822                 -               -
其他应收暂付款项
                                196,370            52,557          22,806
合  计                         1,304,41          1,123,16
                                                                  288,949
                                      6                 4
性  质                                             2004-12-31
                                 3年以上               合计          比例
业务周转金                             -                908            0%
待划转结算款项                         -            420,701           15%
员工住房周转金
                                   6,253          1,569,390           57%
应收浦发大厦合作建房退款               -            181,228            7%
预付购房及装修款项                     -            278,822           10%
其他应收暂付款项
                                  16,885            288,618           11%
合  计
                                  23,138          2,739,667          100%
性  质                                   2004-12-31
                                           坏账准备                  净值
业务周转金                                        -                   908
待划转结算款项                                    -               420,701
员工住房周转金                                                   1,553,74
                                             15,647

应收浦发大厦合作建房退款                          -               181,228
预付购房及装修款项                                -               278,822
其他应收暂付款项                                                   200,33
                                             88,283

合  计                                                           2,635,73
                                            103,930

    8、买入返售资产
性  质                                2005-6-30                2004-12-31
交易对手
其他商业银行                            982,998                   459,960
信用社                                        -                       384
财务公司                                324,000                   169,000
买入返售票据合计                      1,306,998                   629,344
交易对手
中国人民银行                                  -                 2,000,000
其他商业银行                          2,913,360                 6,332,600
买入返售证券合计                      2,913,360                 8,332,600
交易对手
其他商业银行                            500,000                   600,000
财务公司                                800,000                 1,000,000
信托投资公司                            328,500                   198,500
买入返售贷款合计                      1,628,500                 1,798,500
买入返售资产总计                      5,848,858                10,760,444
    9、短期投资
项  目                                2005-6-30                2004-12-31
                                       成本总额                  成本总额
人民币国库券投资                      2,244,518                 1,588,571
其他人民币金融债券投资                3,682,435                   189,718
短期中央银行票据                     18,613,958                 6,392,619
合  计                               24,540,911                 8,170,908
    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:期末余额中共有面值人民币50,000千元的人民币国债已用作证券回购的质押物。
    10、短期贷款
项  目                                2005-6-30                2004-12-31
信用贷款                             35,299,150                34,432,122
保证贷款                             97,455,824                98,317,692
抵押贷款                             44,503,026                37,349,920
质押贷款                             19,283,353                19,329,816
合  计                              196,541,353               189,429,550
    11、进出口押汇
项  目                                2005-6-30                2004-12-31
进口押汇                              2,063,099                   772,951
出口押汇                              1,100,211                   997,041
合  计                                3,163,310                 1,769,992
    12、待摊利息
项    目                              2005-6-30                2004-12-31
待摊卖出回购票据利息                     22,067                    40,353
待摊转贴现/再贴现利息                     4,139                   195,365
合    计                                 26,206                   235,718
    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                       2005-07/2006-06                  394,024
记账式国债                       2005-09/2006-06                5,285,000
国开债券                         2005-08/2006-06                1,130,000
进出口银行债券                           2006-06                   50,000
外币国债                         2005-07/2006-05                  281,410
外币其他债券                     2005-08/2006-03                  506,312
外币结构性债券                           2005-12                   41,383
合计                                                            7,688,129
债券种类                                购入成本                年利率(%)
凭证式国债                               394,025                2.07-3.14
记账式国债                             5,221,926               2.30-11.83
国开债券                               1,124,906                2.41-3.80
进出口银行债券                            50,000                     3.82
外币国债                                 281,285                1.72-5.25
外币其他债券                             506,173                 浮动利率
外币结构性债券                            41,331                 浮动利率
合计                                   7,619,646
                                               本期截至报告日止
债券种类                                       利息累计应计利息
凭证式国债                             5,262                       30,446
记账式国债                            48,141                            -
国开债券                               7,741                            -
进出口银行债券                           947                            -
外币国债                               4,411                            -
外币其他债券                          10,499                            -
外币结构性债券                           791                            -
合计                                  77,792                       30,446
债券种类                                                             合计
凭证式国债                                                        424,471
记账式国债                                                      5,221,926
国开债券                                                        1,124,906
进出口银行债券                                                     50,000
外币国债                                                          281,285
外币其他债券                                                      506,173
外币结构性债券                                                     41,331
合计                                                            7,650,092
    注1:期末余额中共有面值人民币80,000千元的人民币国债已用作证券回购的质押物。
    注2:外币结构性债券为其他金融机构发行的嵌入了债券利率、期权等衍生金融工具的债权工具。
    14、中期贷款
性   质                              2005-6-30                 2004-12-31
信用贷款                            10,685,119                  8,919,373
保证贷款                            12,119,408                 11,922,128
抵押贷款                            17,570,235                 15,064,577
质押贷款                             1,622,942                  1,759,840
合   计                             41,997,704                 37,665,918
    15、长期贷款
性   质                              2005-6-30                 2004-12-31
信用贷款                             3,062,245                  2,030,756
保证贷款                             7,272,347                  8,390,720
抵押贷款                            44,921,376                 38,294,943
质押贷款                             1,807,969                  1,737,808
合   计                             57,063,937                 50,454,227
    16、逾期贷款
性  质                               2005-6-30                 2004-12-31
信用贷款                               195,993                    234,375
保证贷款                             1,119,298                    630,480
抵押贷款                               658,361                    391,582
质押贷款                               839,843                    667,850
合  计                               2,813,495                  1,924,287
    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                                      2005-6-30
                           合计            90-180天               0.5-1年
信用贷款                152,086               7,151               126,788
保证贷款              2,646,310             426,226               617,848
抵押贷款              2,285,126             339,382               363,592
质押贷款                166,450              34,915                83,507
合  计                5,249,972             807,674             1,191,735
占总额比例
                        100.00%              15.38%                22.70%
性质                                     2005-6-30
                          1-2年               2-3年               3年以上
信用贷款                 11,517                  48                 6,582
保证贷款                518,357             254,592               829,287
抵押贷款                280,597             168,598             1,132,957
质押贷款                  5,346              41,728                   954
合  计                  815,817             464,966             1,969,780
占总额比例
                         15.54%               8.86%                37.52%
性质                                    2004-12-31
                         合计            90-180天                 0.5-1年
信用贷款              270,862              48,382                   4,457
保证贷款            2,659,455             629,608                 466,280
抵押贷款            1,890,979              84,070                 256,135
质押贷款              137,591              88,152                   1,160
合  计              4,958,887             850,212                 728,032
占总额比例            100.00%              17.14%                  14.68%
性质                                      2004-12-31
                        1-2年               2-3年                 3年以上
信用贷款               38,419              22,733                 156,871
保证贷款              253,288             183,575               1,126,704
抵押贷款              185,565              57,771               1,307,438
质押贷款               47,242                 237                     800
合  计                524,514             264,316               2,591,813
占总额比例             10.58%               5.33%                  52.27%
    18、贷款损失准备
项  目                  普通准备           专项准备                  合计
2004-12-31             3,109,051          5,810,448             8,919,499
本期转入                       -                  -                     -
本期计提                 294,906          1,712,484             2,007,390
本期收回                     293             28,987                29,280
本期核销                   4,749            470,165               474,914
2005-6-30              3,399,501          7,081,754            10,481,255
    19、长期债券投资
债券种类                                                           到期日
2001凭证式国债                                            2006-09/2006-10
2002凭证式国债                                            2007-03/2007-11
2003凭证式国债                                            2006-07/2008-11
2004凭证式国债                                            2007-03/2009-11
2005凭证式国债                                            2008-03/2010-06
99记账式国债                                              2006-11/2009-04
2000记账式国债                                            2007-02/2010-09
2001记账式国债                                            2006-07/2021-10
2002记账式国债                                            2007-04/2012-07
2003记账式国债                                            2008-04/2013-04
2004记账式国债                                            2006-12/2011-11
2005记账式国债
                                                          2010-04/2025-05
国家开发银行债券
                                                          2006-07/2022-05
进出口银行债券
                                                          2007-09/2012-11
建设银行债券
                                                                  2014-09
中国银行债券
                                                          2014-07/2015-03
民生银行债券
                                                                  2014-11
长期中央银行票据
                                                          2008-02/2008-05
外币国债
                                                          2006-07/2096-01
外币其他债券
                                                          2006-07/2009-09
外币结构性债券
                                                          2007-05/2052-12
合计
债券种类                                                             面值
2001凭证式国债                                                     18,961
2002凭证式国债                                                    177,042
2003凭证式国债                                                    256,092
2004凭证式国债                                                    481,620
2005凭证式国债                                                     51,040
99记账式国债                                                    1,130,000
2000记账式国债                                                  2,427,000
2001记账式国债                                                  6,165,000
2002记账式国债                                                  2,380,000
2003记账式国债                                                  3,245,000
2004记账式国债                                                  1,070,000
2005记账式国债                                                    200,000
国家开发银行债券                                                6,930,000
进出口银行债券                                                    860,000
建设银行债券                                                       10,000
中国银行债券
                                                                   30,000
民生银行债券                                                       10,000
长期中央银行票据                                                2,500,000
外币国债                                                          307,306
外币其他债券                                                      654,257
外币结构性债券                                                    618,495
合计                                                           29,521,813
债券种类                                                         购入成本
2001凭证式国债                                                     18,962
2002凭证式国债                                                    177,043
2003凭证式国债                                                    256,092
2004凭证式国债                                                    481,642
2005凭证式国债                                                     51,040
99记账式国债                                                    1,132,784
2000记账式国债                                                  2,427,847
2001记账式国债                                                  6,151,283
2002记账式国债                                                  2,372,585
2003记账式国债                                                  3,241,935
2004记账式国债                                                  1,075,035
2005记账式国债                                                    200,000
国家开发银行债券                                                6,928,851
进出口银行债券                                                    859,819
建设银行债券                                                       10,000
中国银行债券
                                                                   30,000
民生银行债券                                                       10,000
长期中央银行票据
                                                                2,500,348
外币国债
                                                                  342,600
外币其他债券
                                                                  653,974
外币结构性债券
                                                                  618,484
合计                                                           29,540,324
债券种类                                                        年利率(%)
2001凭证式国债                                                       3.14
2002凭证式国债                                                  2.29-2.74
2003凭证式国债                                                  2.32-2.63
2004凭证式国债                                                  2.52-3.81
2005凭证式国债                                                  3.37-3.81
99记账式国债                                                    2.58-4.72
2000记账式国债                                                  2.45-3.50
2001记账式国债                                                  2.50-4.69
2002记账式国债                                                  2.00-2.93
2003记账式国债                                                  2.45-2.80
2004记账式国债                                                  2.98-4.86
2005记账式国债
                                                                3.30-4.44
国家开发银行债券
                                                                2.45-4.36
进出口银行债券
                                                                2.73-4.22
建设银行债券
                                                                     4.95
中国银行债券
                                                                3.38-4.94
民生银行债券
                                                                     2.00
长期中央银行票据
                                                                3.00-3.80
外币国债
                                                                6.80-9.00
外币其他债券
                                                                 浮动利率
外币结构性债券
                                                                 浮动利率
合计
债券种类                                                         本期利息
2001凭证式国债                                                        293
2002凭证式国债                                                      2,123
2003凭证式国债                                                      2,678
2004凭证式国债                                                      5,389
2005凭证式国债                                                        323
99记账式国债                                                       19,016
2000记账式国债                                                     32,457
2001记账式国债                                                     87,055
2002记账式国债                                                     26,317
2003记账式国债                                                     41,535
2004记账式国债                                                     23,349
2005记账式国债                                                      1,490
国家开发银行债券                                                   99,765
进出口银行债券                                                     13,301
建设银行债券                                                          245
中国银行债券
                                                                      596
民生银行债券                                                          231
长期中央银行票据
                                                                   23,126
外币国债
                                                                   12,298
外币其他债券
                                                                   18,200
外币结构性债券
                                                                    6,285
合计                                                              416,072
                                                             截至报告日止
债券种类                                                     累计应计利息
2001凭证式国债                                                      2,121
2002凭证式国债                                                     11,176
2003凭证式国债                                                     10,973
2004凭证式国债                                                     10,528
2005凭证式国债                                                        324
99记账式国债                                                            -
2000记账式国债                                                          -
2001记账式国债                                                          -
2002记账式国债                                                          -
2003记账式国债                                                          -
2004记账式国债                                                          -
2005记账式国债                                                          -
国家开发银行债券                                                        -
进出口银行债券                                                          -
建设银行债券                                                            -
中国银行债券
                                                                        -
民生银行债券                                                            -
长期中央银行票据
                                                                        -
外币国债
                                                                        -
外币其他债券
                                                                        -
外币结构性债券
                                                                        -
合计                                                               35,122
债券种类                                                             合计
2001凭证式国债                                                     21,083
2002凭证式国债                                                    188,219
2003凭证式国债                                                    267,065
2004凭证式国债                                                    492,170
2005凭证式国债                                                     51,364
99记账式国债                                                    1,132,784
2000记账式国债                                                  2,427,847
2001记账式国债                                                  6,151,283
2002记账式国债                                                  2,372,585
2003记账式国债                                                  3,241,935
2004记账式国债                                                  1,075,035
2005记账式国债                                                    200,000
国家开发银行债券                                                6,928,851
进出口银行债券                                                    859,819
建设银行债券                                                       10,000
中国银行债券
                                                                   30,000
民生银行债券                                                       10,000
长期中央银行票据                                                2,500,348
外币国债                                                          342,600
外币其他债券
                                                                  653,974
外币结构性债券
                                                                  618,484
合计                                                           29,575,446
    注1:期末余额中共有面值人民币930,000千元的人民币国债已用作证券回购的质押物。
    注2:外币结构性债券为其他金融机构发行的嵌入了债券利率、期权等衍生金融工具的债权工具。
    20、长期股权投资
    (1)明细内容如下:
                                               2005-6-30
项   目                                         长期投资
                                 原值                                净值
                                                减值准备
无重大影响                    452,620              4,559          448,061
                                              2004-12-31
项   目                                         长期投资
                                 原值                                净值
                                                减值准备
无重大影响                    452,620              4,559          448,061
    (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                                      20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                           2005-6-30             2004-12-31
华一银行                                    84,317                 84,317
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                                    452,620                452,620
    (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。
                                   2005-6-30                   2004-12-31
长期投资减值准备                       4,559                        4,559
    21、固定资产、累计折旧及固定资产减值准备
                                                    原值
资产类别
                                    2004-12-31                   本期增加
房屋、建筑物                         4,119,070                     78,681
运输工具                               205,369                      8,553
电子计算机                           1,191,984                    109,074
电器设备                               101,292                      6,618
办公设备                               120,708                     13,904
固定资产改良支出                       914,952                     15,316
合     计                            6,653,375                    232,146
                                                     原值
资产类别
                                      本期减少                  2005-6-30
房屋、建筑物                             2,220                  4,195,531
运输工具                                 6,159                    207,763
电子计算机                               9,246                  1,291,812
电器设备                                   443                    107,467
办公设备                                 1,957                    132,655
固定资产改良支出                         5,217                    925,051
合     计                               25,242                  6,860,279
                                                     累计折旧
资产类别
                                        2004-12-31               本期增加
房屋、建筑物                               518,965                 63,181
运输工具                                   143,965                 12,207
电子计算机
                                           726,357                109,464
电器设备                                    60,467                  7,153
办公设备                                    58,317                  9,863
固定资产改良支出                           511,391                 73,957
合   计                                  2,019,462                275,825
                                                      累计折旧
资产类别
                                          本期减少              2005-6-30
房屋、建筑物                                   791                581,355
运输工具                                     5,185                150,987
电子计算机
                                             6,037                829,784
电器设备                                       427                 67,193
办公设备                                     1,890                 66,290
固定资产改良支出                             5,198                580,150
合   计                                     19,528              2,275,759
                                               固定资产净值和净额
资产类别
                                      2004-12-31                2005-6-30
房屋、建筑物                           3,600,105                3,614,176
运输工具                                  61,404                   56,776
电子计算机                               465,627                  462,028
器电器设备                                40,825                   40,274
办公设备                                  62,391                   66,365
固定资产改良支出                         403,561                  344,901
合   计                                4,633,913                4,584,520
    注1:其中在建工程本期转入数为人民币2,193千元;
    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。
    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                                                          6,653,375
本期增加:
外购                                                              229,953
自行建造(在建工程转入)                                            2,193
本期增加小计                                                      232,146
本期减少:报废和出售                                               25,242
期末数                                                          6,860,279
    b.累计折旧:
期初数                                                          2,019,462
本期增加:计提                                                    275,825
本期减少:报废和出售                                               19,528
期末数                                                          2,275,759
    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
漕河泾信息中心                       360,000            85%          自筹
628项目                              134,120            67%          自筹
杭州分行-嘉兴分行营业大楼            22,360            11%          自筹
杭州分行-嘉禾商务楼                   6,650            22%          自筹
其他                                   4,029            98%          自筹
合   计                              527,159
工程项目名称                            2004-12-31               本期增加
漕河泾信息中心                             281,652                 23,922
628项目                                     19,940                    363
杭州分行-嘉兴分行营业大楼                   2,377                      -
杭州分行-嘉禾商务楼                           805                    658
其他                                         2,402                  1,558
合   计                                    307,176                 26,501
工程项目名称                              本期减少              2005-6-30
漕河泾信息中心                                   -                305,574
628项目                                      2,193                 18,110
杭州分行-嘉兴分行营业大楼                       -                  2,377
杭州分行-嘉禾商务楼                             -                  1,463
其他                                             -                  3,960
合   计                                      2,193                331,484
    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2,193千元。
    23、无形资产
类   别            取得方式                     原值           2004-12-31
房屋使用权             外购                  165,340              123,948
特许经营权             外购                   38,411               15,734
土地使用权             外购                   36,100               31,920
软件                   外购                   80,336               38,061
其他                   外购                    1,763                1,304
合计                                         321,950              210,967
类   别          本期增加额               本期摊销额           累计摊销额
房屋使用权                -                    3,735               45,127
特许经营权                -                    3,839               26,516
土地使用权                -                      676                4,856
软件                  5,432                    8,534               45,377
其他                      -                      112                  571
合计                  5,432                   16,896              122,447
类   别                                    2005-6-30         剩余摊销年限
房屋使用权                                   120,213              19.5-25
特许经营权                                    11,895                  1-2
土地使用权                                    31,244            42.5-43.5
软件                                          34,959                  1-3
其他                                           1,192              2.5-3.5
合计                                         199,503
    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
                                     2004-12-3
项目           原始发生额                                      本期增加额

租赁费             25,417                5,597                      1,725
其他               17,697                  917                      1,045
合计               43,114                6,514                      2,770
项目             本期减少           本期摊销额                 累计摊销额
租赁费                  -                2,076                     20,171
其他                   39                  898                     16,672
合计                   39                2,974                     36,843
项目                            2005-6-30                    剩余摊销年限
租赁费                              5,246                           0.5-9
其他                                1,025                           0.5-5
合计                                6,271
    25、待处理抵债资产
                                                 2005-6-30
内   容
                              原始成本           减值准备            净值
房地产                         403,175            237,409         165,766
法人股
                                 3,658              2,561           1,097
其他                             6,909              4,465           2,444
合计                           413,742            244,435         169,307
                                                2004-12-31
内   容
                              原始成本           减值准备            净值
房地产                         450,508            231,922         218,586
法人股
                                   876                482             394
其他                             6,909              3,569           3,340
合计                           458,293            235,973         222,320
    26、其他长期资产
内   容                              2005-6-30                 2004-12-31
其他委托代理业务占款                        57                         57
    27、递延税款借项
内     容                               2004-12-31               本期增加
贷款呆账准备                             2,062,675                589,401
坏账准备                                    72,131                 31,233
抵债资产损失准备                            77,871                  2,792
开办费摊销                                   5,594                  6,053
固定资产折旧                                   825                  3,798
长期资产摊销                                 4,075                    770
合  计                                   2,223,171                634,047
内     容                                 本期转销              2005-6-30
贷款呆账准备                                83,844              2,568,232
坏账准备                                     6,044                 97,320
抵债资产损失准备                                 -                 80,663
开办费摊销                                   2,357                  9,290
固定资产折旧                                    57                  4,566
长期资产摊销                                   162                  4,683
合  计                                      92,464              2,764,754
    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损失准备金、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                               2005-6-30                 2004-12-31
银行同业                             5,903,310                  4,051,707
证券公司                             6,677,483                  7,621,023
其他非银行金融机构                   6,791,348                  5,784,249
合  计                              19,372,141                 17,456,979
    29、同业拆入
拆入对象                             2005-6-30                 2004-12-31
境内同业拆入                           772,691                  1,592,691
境外同业拆入                           250,796                    413,825
合   计                              1,023,487                  2,006,516
    30、存入短期保证金
款项内容                             2005-6-30                 2004-12-31
承兑汇票保证金                      63,757,315                 52,529,308
信用证开证保证金                     2,901,521                  2,680,317
开出保函保证金                       1,732,198                  1,676,378
外币质押人民币贷款保证金             1,420,988                  1,662,889
其他                                 2,702,488                  2,185,697
合   计                             72,514,510                 60,734,589
    31、卖出回购资产款
性  质                               2005-6-30                 2004-12-31
交易对手
其他商业银行                         4,818,190                  6,070,298
财务公司                                     -                     60,000
卖出回购票据合计                     4,818,190                  6,130,298
交易对手
其他商业银行                           990,000                  2,135,200
信用社                                  70,000                          -
卖出回购证券合计                     1,060,000                  2,135,200
交易对手
信托投资公司                           100,000                     32,350
其他商业银行                            49,659                          -
卖出回购贷款合计                       149,659                     32,350
卖出回购资产款总计                   6,027,849                  8,297,848
    32、委托资金
                                     2005-6-30                 2004-12-31
(1)委托存款
委托存款                            21,357,502                 17,453,897
减:委托贷款                        21,334,018                 17,430,508
委托资金净额                            23,484                     23,389
   (2)托管证券投资基金
    截至2005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、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和嘉实基金管理有限公司管理的嘉实浦安保本混合型开放式证券投资基金。
    33、应交税金
税种/费种                        2005-6-30                     2004-12-31
营业税                             247,730                        231,505
城建税                              17,062                         15,155
所得税(注)                     1,978,324                      1,483,858
教育费附加                           9,127                          8,196
其他                                 2,064                          1,399
合  计                           2,254,307                      1,740,113
    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                                2005-6-30                2004-12-31
未付出的以前年度股利                     12,562                    14,834
    35、其他应付款
项  目                                    2005-6-30            2004-12-31
本票                                      1,677,236             2,607,859
待划转结算款项                            1,405,368             1,616,086
待划转暂收款                                277,406               202,751
其他                                      1,913,630             1,880,208
合  计                                    5,273,640             6,306,904
    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                                  2005-6-30              2004-12-31
待摊贴现/再贴现利息                       306,119                 461,982
待摊买入返售票据利息收入                    4,603                   4,068
待摊保理利息收入                           10,957                  13,007
其他                                          241                     887
合  计                                    321,920                 479,944
    37、其他流动负债
项  目                                  2005-6-30              2004-12-31
代理基金业务款项                              329                   2,027
代理买卖贵金属款项                          1,545                      28
其他                                       48,243                  51,955
合  计                                     50,117                  54,010
    38、存入长期保证金
项  目                                  2005-6-30              2004-12-31
信用证开证保证金                          632,589                 971,511
开出保函保证金                            647,395                 392,915
其他                                      478,772                 836,435
合  计                                  1,758,756               2,200,861
    39、长期应付款
项   目                                 2005-6-30              2004-12-31
次级定期债务                            6,000,000               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
性   质                        2005-6-30                       2004-12-31
汇理财                           165,530                          165,530
    注:余额均系投资者购买嵌入利率期权或预付期权等衍生金融工具之结构性产品款项。
    41、股本
                              2004-12-3         比例           本期增减数


一、尚未上市流通股份
1、发起人股份                 1,061,200       27.11%                    -
其中:
(1)国家拥有股份                     -            -                    -
(2)境内法人持有股份         1,061,200       27.11%                    -
(3)境外法人持有股份                 -            -                    -
(4)其他                             -            -                    -
2、募集法人股份               1,953,800       49.90%                    -
(1)国家拥有股份               377,160        9.63%              -22,500
(2)境内法人持有股份         1,395,890       35.65%               22,500
(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%                    -
                                         2005-6-30                    比?
一、尚未上市流通股份
1、发起人股份                            1,061,200                 27.11%
其中:
(1)国家拥有股份                                -                      -
(2)境内法人持有股份                    1,061,200                 27.11%
(3)境外法人持有股份                            -                      -
(4)其他                                        -                      -
2、募集法人股份                          1,953,800                 49.90%
(1)国家拥有股份                          354,660                  9.05%
(2)境内法人持有股份                    1,418,390                 36.23%
(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%
    注:持有公司股份5%以上的股东本期转让情况如下:
    上海国有资产经营有限公司、上海国鑫投资发展有限公司、上海上实国际贸易(集团)有限公司与有关各方签订了《股权转让协议》,上海国有资产经营有限公司受让本公司股份3,000万股,上海国鑫投资发展有限公司受让本公司股份3,489万股,上海上实国际贸易(集团)有限公司转让本公司股份2,250万股。本次股份变动后,上海国有资产经营有限公司增加股份3,000万股,上海国鑫投资发展有限公司增加股份3,489万股,上海上实国际贸易(集团)有限公司减少股份2,250万股,总计持股变动数量为4,239万股,持股变动比例为1.08%。持股变更后,上海上实国际贸易(集团)有限公司转让的股份由国家股转为社会法人股,其余股权性质未变动。
    42、资本公积
项  目                               股本溢价                其他资本公积
                                                                     转入
2004年12月31日余额                  4,847,825                      21,726
本期增减数                                  -                           -
2005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
2004年12月31日余额                       -155                   4,869,396
本期增减数                                  -                           -
2005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
2004年12月31日余额                         784,569                666,601
本期增加数                                       -                      -
2005年6月30日余额
                                           784,569                666,601
项  目                                任意盈余公积                   合计
2004年12月31日余额                         720,440              2,171,610
本期增加数                                       -                      -
2005年6月30日余额
                                           720,440              2,171,610
    44、一般准备
                           2004-12-31         本期增加          2005-6-30
一般准备                    2,000,000                -          2,000,000
    45、未分配利润
项  目                                                             金  额
2004年年报所披露的年末未分配利润余额                              554,298
加:2005年1-6月净利润                                           1,102,863
减:应付2004年度普通股股利(注)                                  469,800
2005年6月30日未分配利润余额                                     1,187,361
    注:2004年度利润分配情况
    根据本公司第二届第十七次董事会会议决议,决定2004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、任意盈余公积,提取一般准备人民币8.5亿元,按年末股本39.15亿股分配普通股股利0.12元/股。上述预分配方案已于2005年4月27日经股东大会批准。
    46、分部报表
                     营业收入                  比例              利息收入
                                                (%)
上海市              2,462,329                 23.90             1,888,798
北京市                678,017                  6.58               620,259
浙江省              1,741,099                 16.90             1,601,233
江苏省              1,029,233                  9.99               939,286
广东省                771,147                  7.48               727,713
中国境内
                    3,591,134                 34.85             3,029,951
其他地区
离岸业务
                       30,998                  0.30                11,846
                    10,303,95                100.00             8,819,086
合计                        7
                         比例              利息支出                  比例
                          (%)                                         (%)
上海市                  21.42             1,018,229                 31.00
北京市                   7.03               293,998                  8.95
浙江省                  18.16               487,840                 14.86
江苏省                  10.65               307,419                  9.36
广东省                   8.25               267,980                  8.16
中国境内
                        34.36               893,113                 27.20
其他地区
离岸业务
                         0.13                15,392
                                                                     0.47
                                                                    100.0
合计                   100.00             3,283,971

                     营业收入                  比例              利息收入
                                                (%)
上海市               2,270,60                                   1,697,808
                            6                 29.02
北京市                574,997                  7.35               514,534
浙江省               1,273,15                                   1,201,046
                            5                 16.27
江苏省                790,019                 10.10               686,459
广东省                750,663                  9.60               688,019
中国境内             2,152,84
                                              27.52             1,896,051
其他地区                    8
离岸业务                10,70                                       6,798
                            9                  0.14
                     7,822,99                                   6,690,715
                                             100.00
合计                        7
                         比例              利息支出                  比例
                          (%)                                         (%)
上海市                                      695,946
                        25.38                                       28.96
北京市                   7.69               232,796                  9.69
浙江省                                      388,272
                        17.95                                       16.15
江苏省                  10.26               222,023                  9.24
广东省                  10.28               256,464                 10.67
中国境内
                        28.34               599,271                 24.93
其他地区
离岸业务                                      8,689
                         0.10                                        0.36
                       100.00             2,403,461                 100.0
合计                                                                    0
    47、投资收益
项目内容              债券投资收益           股权投资收益         合   计
短期投资                   109,072                      -         109,072
长期投资                   660,817                 17,631         678,448
2005年1-6月               769,889                 17,631         787,520
短期投资                    76,461                      -          76,461
长期投资                   566,070                 15,373         581,443
2004年1-6月               642,531                 15,373         657,904
    48、营业税金及附加
项目内容                            2005年1-6月             2004年1-6月
营业税                                   458,584                  349,857
城建税                                    30,983                   23,491
教育费附加                                16,709                   12,158
合   计                                  506,276                  385,506
    注:计缴标准请参见注释三。
    49、营业外收入
项目内容                               2005年1-6月          2004年1-6月
抵债资产处置收入                                  -                26,358
固定资产盘盈和出售净收益                        486                    81
结算罚款收入                                    592                   323
其他                                          4,245                24,016
合    计                                      5,323                50,778
    50、资产损失准备
项目内容                               2005年1-6月          2004年1-6月
贷款损失准备                              2,007,391             1,708,443
坏账准备                                     95,607                68,395
抵债资产减值准备                              8,462                     -
合    计                                  2,111,460             1,776,838
    51、表外负债
项目内容                                  2005-6-30            2004-12-31
银行承兑汇票                            108,119,899            95,134,461
应付承兑汇票                              3,833,619             4,345,235
融资保函                                  4,006,964             2,072,132
非融资保函                               10,137,732            10,345,439
开出信用证                                9,727,790             9,108,020
再贴现                                            -                10,398
转贴现                                   39,832,315            28,351,671
    注:截至2005年6月30日,本公司为《嘉实浦安保本混合型开放式证券投资基金合同》项下的基金管理人保本义务的保证人。
    52、衍生金融工具
项目内容                                2005-6-30              2004-12-31
衍生金融工具名义价值                    2,819,440               2,349,745
衍生金融工具公允价值                       35,602                  68,476
其中:金融资产                             63,520                  72,412
金融负债                                   99,122                 140,888
    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。
    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                                    2005-6-30               比例(%)
农、林、牧、渔业                          2,303,325                  0.68
采掘业                                    3,944,100                  1.16
制造业                                  104,100,246                 30.62
电力、煤气及水的生产和供应业             15,929,912                  4.69
建筑业                                   11,652,759                  3.43
地质勘查业、水利管理业                    9,970,090                  2.93
交通运输、仓储及邮电通信业               18,711,102                  5.50
批发和零售贸易、餐饮业                   41,864,740                 12.32
金融、保险业                              4,108,040                  1.21
房地产业                                 35,594,928                 10.47
社会服务业                               19,886,632                  5.85
卫生、体育和社会福利业                      657,310                  0.19
教育/文化及广播电影电视业                 6,474,800                  1.90
科学研究和综合技术服务业                    800,420                  0.24
其他,包括综合性企业及与政府有关
联的机构                                 63,951,752                 18.81
合计                                    339,950,156                100.00
减:贷款损失准备                         10,481,255
贷款净余额                              329,468,901
行  业                                   2004-12-31               比例(%)
农、林、牧、渔业                          2,717,711                  0.87
采掘业                                    2,617,220                  0.84
制造业                                   94,041,934                 30.25
电力、煤气及水的生产和供应业             12,958,882                  4.17
建筑业                                   11,127,127                  3.58
地质勘查业、水利管理业                    9,621,220                  3.10
交通运输、仓储及邮电通信业               17,757,438                  5.71
批发和零售贸易、餐饮业                   37,614,256                 12.10
金融、保险业                              2,780,000                  0.89
房地产业                                 37,148,210                 11.95
社会服务业                               17,702,776                  5.69
卫生、体育和社会福利业                      503,840                  0.16
教育/文化及广播电影电视业                 5,344,811                  1.72
科学研究和综合技术服务业                  1,188,950                  0.38
其他,包括综合性企业及与政府有关
联的机构                                 57,780,765                 18.59
合计                                    310,905,140                100.00
减:贷款损失准备                          8,919,499
贷款净余额                              301,985,641
    b、贷款集中地区如下:
                                                          2005-6-30
地区
                                                       金额       比例(%)
上海市
                                                 70,983,559         20.88
北京市                                           25,879,006          7.61
浙江省                                           56,443,874         16.60
江苏省                                           36,085,296         10.62
广东省                                           30,691,297          9.03
中国境内其他地区                                 119,260,20
                                                          2         35.08
离岸业务
                                                    606,922          0.18
合计                                             339,950,15
                                                          6        100.00
                                                  10,481,25
减:贷款损失准备                                          5
                                                 329,468,90
贷款净余额                                                1
                                                          2004-12-31
地区
                                                       金额       比例(%)
上海市
                                                 74,252,302         23.88
北京市                                           23,683,573          7.62
浙江省                                           50,644,301         16.29
江苏省                                           31,882,930         10.26
广东省                                           28,578,005          9.19
中国境内其他地区                                 100,859,02
                                                          1         32.44
离岸业务                                           1,005,00
                                                          8          0.32
合计                                             310,905,14
                                                          0        100.00
                                                   8,919,49
减:贷款损失准备                                          9
                                                 301,985,64
贷款净余额                                                1
    B、衍生金融工具
    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,故于本期内只有小幅波动。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。
    2005年7月21日,中国人民银行发布公告称,自当日起,我国开始实行以市场供求为基础、参考一篮子货币进行调节、有管理的浮动汇率制度;人民币汇率不再盯住单一美元,形成更富弹性的人民币汇率机制。同时,自当日19时,美元对人民币交易价格调整为1美元兑8.11元人民币,作为次日银行间外汇市场上外汇指定银行之间交易的中间价,外汇指定银行可自此时起调整对客户的挂牌汇价。因此本公司将利用各种工具和方法来管理因人民币市场汇率调整而引起的货币风险。
    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                        1,103,811                   161,404
存放央行及同业款项                   70,855,819                 1,719,655
贷款                                315,703,024                12,380,185
拆放同业和买入返售资产                6,860,630                 5,626,365
投资                                 59,687,982                 1,888,721
其他资产                             11,531,007                   146,930
资产总额                            465,742,273                21,923,260
负债项目:
存款                                414,929,100                16,127,897
同业拆入和卖出回购资产                6,558,190                   297,954
同业存放                             16,910,931                 2,279,239
其他负债                             14,349,488                 2,247,532
负债总额                            452,747,709                20,952,622
资产负债净头寸                       12,994,564                   970,638
                                           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                           62,212                   146,300
存放央行及同业款项                      125,043                   262,185
贷款                                    168,990                 1,216,702
拆放同业和买入返售资产                1,156,330                   987,532
投资                                    355,843                   281,964
其他资产                                 16,315                     6,582
资产总额                              1,884,733                 2,901,265
负债项目:
存款                                  1,530,535                 2,354,466
同业拆入和卖出回购资产                        -                   195,193
同业存放                                 71,358                   110,613
其他负债                                 55,039                   290,629
负债总额                              1,656,932                 2,950,901
资产负债净头寸                          227,801                   -49,636
                                                                   本外币
项   目                                                    折合人民币合计
资产项目:
现金及银行存款                                                  1,473,727
存放央行及同业款项                                             72,962,702
贷款                                                          329,468,901
拆放同业和买入返售资产                                         14,630,857
投资                                                           62,214,510
其他资产                                                       11,700,834
资产总额                                                      492,451,531
负债项目:
存款                                                          434,941,998
同业拆入和卖出回购资产                                          7,051,337
同业存放                                                       19,372,141
其他负债                                                       16,942,688
负债总额                                                      478,308,164
资产负债净头寸                                                 14,143,367
    (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:
项   目                                          2005-6-30
                                 人民币         本外币合计         人民币
                             人民币千元         人民币千元        占总计%
金融资产:
现金及银行存款                1,103,811          1,473,727          74.90
存放央行及同业款项           70,855,819         72,962,702          97.11
贷款                        315,703,024        329,468,901          95.82
拆放同业和买入返售资产        6,860,630         14,630,857          46.89
合   计                     394,523,284        418,536,187          94.26
项   目                                         2004-12-31
                                 人民币         本外币合计       人民币占
                             人民币千元         人民币千元          总计%
金融资产:
现金及银行存款                1,104,727          1,466,556          75.33
存放央行及同业款项           72,097,859         74,765,460          96.43
贷款                        287,940,129        301,985,641          95.35
拆放同业和买入返售资产       11,795,177         19,409,029          60.77
合   计                     372,937,892        397,626,686          93.79
                                                  2005-6-30
                                 人民币          本外币合计        人民币
                             人民币千元          人民币千元       占总计%
金融负债:
存款                        414,929,100         434,941,998         95.40
同业拆入和卖出回购资产        6,558,190           7,051,337         93.01
同业存放                     16,910,931          19,372,141         87.30
合   计                     438,398,221         461,365,476         95.02
                                                 2004-12-31
                                 人民币          本外币合计        人民币
                             人民币千元          人民币千元       占总计%
金融负债:
存款                        376,930,647         395,971,068         95.19
同业拆入和卖出回购资产        9,697,848          10,304,364         94.11
同业存放                     15,341,753          17,456,979         87.88
合   计                     401,970,248         423,732,411         94.86
    本公司按中国人民银行所定的利率进行贷款及存款活动。中国人民银行于二零零四年十月二十九日调整利率,贷款及存款相关阶段的利率如下:
                                                   自二OO四年十月二十九日
                                                                        %
短期贷款及垫款                                                 5.22至5.58
中长期贷款                                                     5.76至6.12
逾期贷款                                   根据借款合同的贷款利率水平加收
                                                                  30%-50%
个人和企业活期存款                                                   0.72
个人定期存款(一到五年)                                       1.71至3.60
企业通知存款(一到七日)                                       1.08至1.62
企业定期存款                                                   1.44至2.25
与中央银行往来:
存款                                                                 1.89
再贴现                                                               3.24
                                               自二零零二年二月二十一日起
                                                                        %
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
                                                       日利率万分之二点一
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
与中央银行往来:
存款                                                                 1.89
再贴现                                                               2.97
    中国人民银行决定,从2004年10月29日起上调金融机构存贷款基准利率并放宽人民币贷款利率浮动区间和允许人民币存款利率下浮。金融机构一年期存款基准利率上调0.27个百分点,由调整前的1.98%提高到2.25%,一年期贷款基准利率上调0.27个百分点,由调整前的5.31%提高到5.58%。其他各档次存、贷款利率也相应调整,中长期上调幅度大于短期。
    同时,进一步放宽金融机构贷款利率浮动区间。金融机构(不含城乡信用社)的贷款利率原则上不再设定上限,贷款利率下浮幅度不变,贷款利率下限仍为基准利率的0.9倍。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下浮18%至20%。在货币市场拆借与拆放之间通常没有利率差异。
    允许存款利率下浮,即所有存款类金融机构对其吸收的人民币存款利率,可在不超过各档次存款基准利率的范围内浮动。存款利率不能上浮。
    中国人民银行决定,从2005年3月17日起调整商业银行住房信贷政策。取消商业银行自营性个人住房贷款优惠利率,自营性个人住房贷款利率改按商业性贷款利率执行,上限放开,实行下限管理,下限利率水平为相应期限档次贷款基准利率的0.9倍。个人住房贷款逾期执行商业性贷款的罚息利率,即在合同载明的贷款利率水平上加收30%-50%。上调各档次个人住房公积金贷款利率0.18个百分点。其中,5年(含)以下贷款由现行年利率3.78%调整为3.96%;5年以上贷款由现行年利率4.23%调整为4.41%。
    同时,下调金融机构在人民银行的超额准备金存款利率0.63个百分点,由调整前年利率1.62%调整为0.99%。法定准备金存款利率维持1.89%不变。放开金融机构同业存款利率。
    (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                              -                   1,473,727
存放央行及同业款项                          -                  71,250,048
贷款
                                    4,203,764                           -
拆放同业和买入返售资产                109,272                           -
投资                                        -                  24,536,352
其他资产                              196,747                   1,836,586
资产总额                            4,509,783                  99,096,713
负债项目:
                                                               217,911,30
存款
                                            -                           2
同业拆入和卖出回购资产                      -                           -
同业存放                                    -                  12,577,705
其他负债
                                            -                   4,280,774
                                                               234,769,78
负债总额                                    -                           1
                                            -                   135,673,0
流动性净额                          4,509,783                          68
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                    913,443                      56,040
                                                               169,200,64
贷款
                                   74,846,259                           0
拆放同业和买入返售资产             13,251,422                   1,270,163
投资                                1,628,156                   6,022,102
其他资产                            1,057,343                     862,373
                                                               177,411,31
资产总额                           91,696,623                           8
负债项目:
                                                               124,507,54
存款
                                   47,605,187                           3
同业拆入和卖出回购资产              5,540,778                   1,460,900
同业存放                            5,182,282                   1,602,122
其他负债
                                    4,041,261                   2,319,930
                                                               129,890,49
负债总额                           62,369,508                           5
流动性净额                         29,327,115                  47,520,823
项  目                                  1-5年                     5年以上
资产项目:
现金及银行存款                              -                           -
存放央行及同业款项                    626,554                     116,617
贷款
                                   35,711,855                  45,506,383
拆放同业和买入返售资产                      -                           -
投资                               19,384,469                  10,643,431
其他资产                              707,973                   7,039,812
资产总额                           56,430,851                  63,306,243
负债项目:
存款
                                   32,230,545                  12,687,421
同业拆入和卖出回购资产                 49,659                           -
同业存放                               10,032                           -
其他负债
                                    6,277,852                      22,871
负债总额                           38,568,088                  12,710,292
流动性净额                         17,862,763                  50,595,951
项  目                                                               合计
资产项目:
现金及银行存款                                                  1,473,727
存放央行及同业款项                                             72,962,702
                                                               329,468,90
贷款

拆放同业和买入返售资产                                         14,630,857
投资                                                           62,214,510
其他资产
                                                               11,700,834
                                                               492,451,53
资产总额                                                                1
负债项目:
                                                               434,941,99
存款

同业拆入和卖出回购资产                                          7,051,337
同业存放                                                       19,372,141
其他负债
                                                               16,942,688
                                                               478,308,16
负债总额                                                                4
流动性净额                                                     14,143,367
    54、分部报告
    本公司主要的业务为发放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为客户存款。由于本公司业务只属一个行业范畴,因此,并未编制行业分部报告。
    55、现金及现金等价物期初期末余额差异说明
性  质                                    2005-6-30            2004-12-31
库存现金                                  1,473,727             1,466,556
央行备付金                               37,356,068            46,975,685
活期存放同业款项                          9,226,166             3,805,255
合同期限为三个月以内的拆放同业            7,898,936             7,742,942
合  计                                   55,954,897            59,990,438
    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
上海国际信托投资有限公司                                         股东单位
上海上实(集团)有限公司                                         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
上海国有资产经营有限公司                                         股东单位
上海国鑫投资发展有限公司                                         股东单位
    (2)不存在控制关系的关联方交易
企业名称                                             2005年1-6月利息收入
上海上实(集团)有限公司                                            5,354
上海国际集团有限公司                                                7,396
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                                      217
上海国有资产经营有限公司                                           14,759
上海国鑫投资发展有限公司                                                -
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
上海国有资产经营有限公司                                            9,797
上海国鑫投资发展有限公司                                              290
    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                                   2005-6-30           2004-12-31
上海上实(集团)有限公司                     300,000              100,000
上海国际集团有限公司
                                             300,000              300,000
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
                                              15,800                    -
上海国有资产经营有限公司                     600,000              600,000
上海国鑫投资发展有限公司                           -                    -
    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2005年6月30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                              2005-6-30                  2004-12-31
一年内到期                            225,964                     196,520
一年至五年到期                        619,315                     519,925
五年以上到期                          306,701                     240,974
合  计                              1,151,980                     957,419
    2、截至2005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63,783千元。
    八、资产负债表日后事项中的非调整事项
    1、发行金融债券
    2005年7月29日,本公司经中国人民银行以银复[2005]55号文和中国银行业监督管理委员会以银监复[2005]205号文核准,可在全国银行间债券市场发行120亿元人民币的金融债券。
    本公司于2005年8月12日在全国银行间债券市场发行了2005年上海浦东发展银行金融债券(第一期),该期债券为三年期固定利率、发行人不可赎回、无担保债券,发行量为人民币70亿元,票面利率为2.59%,每年付息一次。
    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。公司增发不超过7亿股人民币普通股的申请已于2005年4月19日获得中国证券监督管理委员会股票发行审核委员会审核通过。2005年6月28日,经本公司2005年第一次临时股东大会批准,决定延长增发不超过7亿股人民币普通股决议有效期的议案,同意延长本次增发新股决议有效期限一年,期限延长至2006年5月31日止,同时也决定在银行间债券市场发行不超过120亿元人民币的金融债券。
    2、非经常性损益对净利润的影响
内   容                            2005年1-6月              2004年1-6月
未经财政核销贷款本期收回数                    -                    10,609
营业外收入                                3,566                    34,022
减:营业外支出                            2,562                     8,166
合   计                                   1,004                    36,465
    十二、会计报表的批准
    本会计报表及附注已于2005年8月24日经本公司董事会批准。
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