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ST椰岛(600238)公告正文

海南椰岛(集团)股份有限公司2006年年度报告

公告日期 2007-02-10
股票简称:ST椰岛 股票代码:600238

    一、重要提示
    1、本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    2、公司全体董事出席董事会会议。
    3、海南从信会计师事务所为本公司出具了标准无保留意见的审计报告。
    4、公司负责人张春昌,主管会计工作负责人汪训之,会计机构负责人(会计主管人员)陈辉林声明:保证本年度报告中财务报告的真实、完整。
    二、公司基本情况简介
    1、公司法定中文名称:海南椰岛(集团)股份有限公司
    公司法定中文名称缩写:海南椰岛
    公司英文名称:HAI NAN YEDAO(GROUP)CO.,LTD.
    2、公司法定代表人:张春昌
    3、公司董事会秘书:王光新
    电话:0898-66532989
    传真:0898-66532908
    E-mail:stock@yedao.com
    联系地址:海南省海口市龙昆北路13-1号
    公司证券事务代表:王国盛
    电话:0898-66532987
    传真:0898-66532908
    E-mail:wangguoshenghnyd@163. com
    联系地址:海南省海口市龙昆北路13-1号
    4、公司注册地址:海南省海口市龙昆北路13-1号
    公司办公地址:海南省海口市龙昆北路13-1号椰岛办公大楼
    邮政编码:570105
    公司国际互联网网址:www.yedao.com
    公司电子信箱:hainyedao@163.com
    5、公司信息披露报纸名称:《上海证券报》、《中国证券报》
    登载公司年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    公司年度报告备置地点:海南椰岛证券部
    6、公司A股上市交易所:上海证券交易所
    公司A股简称:海南椰岛
    公司A股代码:600238
    7、其他有关资料
    公司首次注册登记日期:1993年3月27日
    公司首次注册登记地点:海南省海口市龙华路43号
    公司第1次变更注册登记日期:2005年10月20日
    公司第1次变更注册登记地址:海南省海口市龙昆北路13-1号
    公司法人营业执照注册号:4600001005483
    公司税务登记号码:460100284077383
    公司聘请的境内会计师事务所名称:海南从信会计师事务所
    公司聘请的境内会计师事务所办公地址:海南省海口市国贸大道CMEC大厦十二楼
    三、主要财务数据和指标
    (一)本报告期主要财务数据

                                                                                          单位:元币种:人民币
                                项目                                                      金额
 利润总额                                                                                         30,262,030.36
 净利润                                                                                           32,239,986.15
 扣除非经常性损益后的净利润                                                                       29,215,456.61
 主营业务利润                                                                                    233,584,585.81
 其他业务利润                                                                                        681,386.45
 营业利润                                                                                         31,849,078.42
 投资收益                                                                                         -2,241,054.73
 补贴收入                                                                                          2,645,931.08
 营业外收支净额                                                                                   -2,538,434.66
 经营活动产生的现金流量净额                                                                       87,997,404.73
 现金及现金等价物净增加额                                                                        -49,415,098.92

    (二)扣除非经常性损益项目和金额

                                                                                          单位:元币种:人民币
                             非经常性损益项目                                                  金额
 处置长期股权投资、固定资产、在建工程、无形资产、其他长期资
                                                                                                     646,157.78
 产产生的损益
 各种形式的政府补贴                                                                                2,645,931.08
 扣除公司日常根据企业会计制度规定计提的资产减值准备后的其他
                                                                                                    -711,496.39
 各项营业外收入、支出
 其他非经常性损益项目                                                                                -24,091.93
 所得税影响数                                                                                        -78,481.25
 期货收益                                                                                            546,510.25
 合计                                                                                              3,024,529.54

    (三)报告期末公司前三年主要会计数据和财务指标

                                                                                          单位:元币种:人民币
                                                                                  本年比上年增减
               主要会计数据                      2006年            2005年                                2004年
                                                                                         (%)
 主营业务收入                               1,353,685,488.92   1,337,077,273.04               1.24  1,291,034,942.24
 利润总额                                      30,262,030.36      52,053,120.02             -41.86     61,376,257.47
 净利润                                        32,239,986.15      28,410,280.56              13.48     27,436,477.55
 扣除非经常性损益的净利润                      29,215,456.61      32,625,202.99             -10.45     13,113,174.37
 每股收益                                              0.194              0.171              13.45             0.165
 最新每股收益
                                                                                  增加0.34个百分
 净资产收益率(%)                                      6.05               5.71                                 5.67
                                                                                  点
 扣除非经常性损益的净利润为基础计算的                                             减少1.06个百分
                                                        5.49               6.55                                 2.71
 净资产收益率(%)                                                                点
                                                         4

海南椰岛(集团)股份有限公司2006年年度报告
 扣除非经常性损益后净利润为基础计算的                                             减少0.99个百分
                                                        5.67               6.66                                 2.80
 加权平均净资产收益率(%)                                                        点
 经营活动产生的现金流量净额                    87,997,404.73     106,356,203.66             -17.26     48,855,278.21
 每股经营活动产生的现金流量净额                        0.530              0.641             -17.32             0.294
                                                                                  本年末比上年末
                                                2006年末          2005年末                              2004年末
                                                                                      增减(%)
 总资产                                       972,710,751.07   1,019,502,760.32              -4.59  1,232,719,342.27
 股东权益(不含少数股东权益)                 532,654,722.99     497,799,341.26               7.00    484,047,371.27
 每股净资产                                            3.209              2.999               7.00             2.916
 调整后的每股净资产                                    3.173              2.990               6.12             2.894

    本报告期利润总额较上一报告期有较大幅度减少,主要是因为本报告期公司营业费用有较大幅度增长所致。营业费用增长主要系公司广告费用及运输费用有较大幅度增长。
    (四)报告期内股东权益变动情况及变化原因

                                                                                          单位:元币种:人民币
 项目             股本            资本公积         盈余公积        法定公益金       未分配利润      股东权益合计
 期初数       166,000,000.00    167,369,841.08   104,208,913.14   35,042,681.11     73,751,932.96    497,799,341.26
 本期增加                         7,433,497.48                                      36,006,246.32    34,855,381.73
 本期减少                                          3,766,260.17   35,042,681.11
 期末数       166,000,000.00    174,803,338.56   100,442,652.97               0    109,758,179.28    532,654,722.99

    资本公积变动原因:报告期内我公司对子公司追加投资所形成股权投资准备增加所致
    盈余公积变动原因:报告期内子公司以盈余公积金分红所致
    法定公益金变动原因:根据新《公司法》及财企[2006]67号文规定,对2005年12月31日的法定公益金转作盈余公积金
    未分配利润变动原因:报告期实现利润所致
    股东权益变动原因:报告期实现利润所致
    四、股本变动及股东情况
    (一)股本变动情况
    1、股份变动情况表

                                                                                                          单位:股
                         本次变动前                    本次变动增减(+,-)                       本次变动后
                                            发
                                                         公积
                                   比例     行     送                                                         比例
                    数量                                 金转   其他           小计            数量
                                    (%)     新     股                                                         (%)
                                                         股
                                            股
 一、有限售条件股份
 1、国家持股         36,390,000     21.92                       -12,541,387    -12,541,387      23,848,613    14.37
 2、国有法人持股
 3、其他内资持股     55,610,000     33.50                       -14,098,613    -14,098,613      41,511,387    25.00
 其中:
 境内法人持股        55,610,000     33.50                       -14,098,613    -14,098,613      41,511,387    25.00
 境内自然人持股
 4、外资持股
 其中:
 境外法人持股
 境外自然人持股
 有限售条件股份
                     92,000,000     55.42                         -26,640,000    -26,640,000    65,360,000     39.37
 合计
 二、无限售条件流通股份
 1、人民币普通股     74,000,000     44.58                          26,640,000     26,640,000   100,640,000     60.63
 2、境内上市的外
 资股
 3、境外上市的外
 资股
 4、其他
 无限售条件流通
                     74,000,000     44.58                          26,640,000     26,640,000   100,640,000     60.63
 股份合计
 三、股份总数       166,000,000       100                                   0              0   166,000,000       100

    有限售条件股份可上市交易时间

                                                                                                          单位:股
            限售期满新       有限售条件       无限售条件
  时间      增可上市交       股份数量余       股份数量余                              说明
            易股份数量             额              额
 2007
 年2月       14,681,277       50,678,723      14,681,277      不包括原无限售条件流通股份
 15日
 2008
 年2月       28,209,010       22,469,713      42,890,287      不包括原无限售条件流通股份
 15日
 2009
 年2月        8,300,000       14,169,713      51,190,287      不包括原无限售条件流通股份
 15日
                                                              不包括原无限售条件流通股份。截止本报告期
 2010                                                         末,尚有64家法人股东因无法联系等原因未参
 年2月        7,248,613        6,921,100      58,438,900      加公司股权分置改革,共持有公司股份
 15日                                                         6,921,100股。其所持有股份上市交易时间将待
                                                              其参加股权分置改革后具体确定。

    股份变动的批准情况
    公司于2006年1月12日召开的公司股权分置改革相关股东会议审议通过了《海南椰岛股份有限公司股权分置改革方案》。公司于2006年2月15日实施了股权分置改革方案,公司非流通股东向流通股东按每10股流通股支付3.6股对价及附加一些承诺条款,以获取其所持非流通股的流通权。股权分置改革方案实施后,虽然公司总股本保持不变,但公司股本结构发生了变化。公司股权分置改革具体方案详见2005年12月12日刊登于《中国证券报》、《上海证券报》及上海证券交易所网站:http://www.sse.com.cn上的有关公告。
    2、股票发行与上市情况
    (1)前三年历次股票发行情况

                                                                                          单位:股币种:人民币
 种类     发行日期       发行价格(元)         发行数量    上市日期       获准上市交易数量         交易终止日期

    截止本报告期末至前三年,公司未有增发新股、配套股份等股票发行与上市情况。公司已于2006年2月15日完成股权分置改革,根据《中华人民共和国公司法》、《中华人民共和国证券法》及《上市公司证券管理办法》等有关法律法规的规定,公司已具备非公开发行股票的条件,正稳步按有关法律法规和计划推进非公开发行股票工作。
    (2)公司股份总数及结构的变动情况
    公司于2006年1月12日召开的公司股权分置改革相关股东会议审议通过了《海南椰岛股份有限公司股权分置改革方案》,股权登记日登记在册的流通股股东每持有10股流通股股票将获得非流通股股东支付的3.6股股票,计26,640,000股,该股权分置改革方案已获海南省国有资产监督管理委员会“琼国资函[2006]21号”文批准。该股权分置改革方案2006年2月15日实施完毕后,总股本保持不变,本公司第一大股东海口市国有资产经营有限公司持有的非流通股性质变更为有限售条件的流通股,持股比例由21.92%减至14.37%。
    (3)现存的内部职工股情况
    单位:股币种:人民币本报告期末公司无内部职工股。
    (二)股东情况
    1、股东数量和持股情况

                                                                                                          单位:股
 报告期末股东总数                                                                                             31,077
 前十名股东持股情况
                                                                               持有有限售
                                        持股比例                   年度内增
     股东名称           股东性质                      持股总数                 条件股份数     质押或冻结的股份数量
                                            (%)                       减
                                                                                    量
 海口市国有资产
                    国有股东                14.37    23,848,613            0   23,848,613
 经营有限公司
 海南欣茂投资实
                    其他                     4.28     7,104,348            0    7,104,348    未知
 业有限责任公司
 贵阳神采广告有
                    其他                     3.25     5,399,304            0    5,399,304    未知
 限公司
 新理益集团有限
                    其他                     2.89     4,791,598            0    4,791,598    未知
 公司
 海南琪琳包装有
                    其他                     2.52     4,177,285            0    4,177,285    质押3,297100
 限公司
 化州市乐岭玻璃
                    其他                     1.28     2,131,304            0    2,131,304    未知
 厂
 深圳市慧能(集
                    其他                     0.90     1,500,000            0    1,500,000    质押1,500,000
 团)有限公司
 北京东方巴索投
                    其他                     0.77     1,278,783            0    1,278,783    未知
 资顾问有限公司
 上海丰德企业发
                    其他                     0.66     1,096,769            0    1,096,769    未知
 展有限公司
 中国科技国际信
                    其他                     0.62     1,030,130            0    1,030,130    未知
 托投资有限公司
 前十名无限售条件股东持股情况
                  股东名称                        持有无限售条件股份数量                         股份种类
 唐以峰                                                                392,133   人民币普通股
 胡蓬                                                                  323,500   人民币普通股
 李卫彬                                                                312,900   人民币普通股
 吴勤福                                                                302,442   人民币普通股
 马坤明                                                                245,608   人民币普通股
 汪耀元                                                                230,000   人民币普通股
 马皖均                                                                224,900   人民币普通股
 刘立                                                                  206,800   人民币普通股
 李春香                                                                203,400   人民币普通股
 李毅                                                                  200,000   人民币普通股
 上述股东关联关系或一致行动关系的说明         公司未知前10名流通股东之间是否存在关联关系或一致行动关系。
公司未知前10名股东之间是否存在关联关系或一致行动关系。

    前十名有限售条件股东持股数量及限售条件

                                                                                                          单位:股
                                                        有限售条件股份可上市
                                         持有的有限           交易情况
 序
            有限售条件股东名称           售条件股份                 新增可上                        限售条件
 号                                                     可上市交
                                            数量                    市交易股
                                                         易时间
                                                                    份数量
                                                                                  1、现持有的公司非流通股份自获得上市流通
                                                       2008年2                    权之日(即送股完成之日)起,至少在24个
                                                                     8,300,000
                                                       月15日                     月内不在交易所上市竞价交易;
                                                                                  2、自上述限售期满后,通过证券交易所挂牌
                                                                                  交易出售股份,出售数量占公司股份总数的比
                                                                                  例在12个月内不超过5%,在24个月内不超过
                                                       2009年2                    10%,且在此24个月内,只有在任一连续5个
 1    海口市国有资产经营有限公司         23,848,613                  8,300,000
                                                       月15日                     交易日(公司全天停牌的,该日不计入5个交
                                                                                  易日)公司二级市场股票收盘价格不低于公司
                                                                                  股权分置改革前最后一天的收盘价(若此期间
                                                                                  有派息、送股、资本公积金转增股份等除权事
                                                       2010年2                        项,应对该价格进行除权处理)的时候,海口
                                                                     7,248,613
                                                       月15日                     市国有资产经营有限公司方可通过上海证券
                                                                                  交易所挂牌交易出售所持有的非流通股股份。
                                                       2008年2                    其持有的非流通股股份自股权分置改革方案
 2    海南欣茂投资实业有限责任公司        7,104,348                  7,104,348
                                                       月15日                     实施之日起,24个月内不上市交易或者转让。
                                                       2008年2                    其持有的非流通股股份自股权分置改革方案
 3    贵阳神采广告有限公司                5,399,304                  5,399,304
                                                       月15日                     实施之日起,24个月内不上市交易或者转让。
                                                       2007年2
 4    新理益集团有限公司                  4,791,598                  4,791,598
                                                       月15日
                                                       2008年2                    其持有的非流通股股份自股权分置改革方案
 5    海南琪琳包装有限公司                4,177,285                  4,177,285
                                                       月15日                     实施之日起,24个月内不上市交易或者转让。
                                                       2008年2                    其持有的非流通股股份自股权分置改革方案
 6    化州市乐岭玻璃厂                    2,131,304                  2,131,304
                                                       月15日                     实施之日起,24个月内不上市交易或者转让。
 7    深圳市慧能(集团)有限公司            1,500,000                               其尚未参加公司股权分置改革
                                                       2007年2
 8    北京东方巴索投资顾问有限公司        1,278,783                  1,278,783
                                                       月15日
                                                       2008年2                    其持有的非流通股股份自股权分置改革方案
 9    上海丰德企业发展有限公司            1,096,769                  1,096,769
                                                       月15日                     实施之日起,24个月内不上市交易或者转让。
                                                       2007年2
 10   中国科技国际信托投资有限公司        1,030,130                  1,030,130
                                                       月15日

    2、控股股东及实际控制人简介
    (1)法人控股股东情况
    控股股东名称:海口市国有资产经营有限公司
    法人代表:符俏敏
    注册资本:300,000,000元
    成立日期:1998年9月28日
    主要经营业务或管理活动:主要经营业务或管理活动:集中管理财政性建设资金、统筹安排各种专项资金、管理组织实施政府性投资项目建设、受政府委托经营国有资产、对所属企业实施产权管理、产权租赁、拍卖、转让和并购、信息咨询中介服务等
    实际控制人名称:海口市人民政府
    公司的控股股东为海口市国有资产经营有限公司,国有独资公司,持有公司股份2384.8613万股,占公司股份总额的14.37%。
    公司的实际控制人为海口市人民政府,持有海口市国有资产经营有限公司100%股权。
    (2)控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    (3)公司与实际控制人之间的产权及控制关系的方框图
    3、其他持股在百分之十以上的法人股东
    截止本报告期末公司无其他持股在百分之十以上的法人股东。
    五、董事、监事和高级管理人员
    (一)董事、监事、高级管理人员情况

                                                                                          单位:股币种:人民币
                                                                                                         报告期内从
                                                                      年初     年末    股份
                              性   年   任期起始日     任期终止日                               变动     公司领取的
    姓名          职务                                                持股     持股    增减
                              别   龄        期             期                                  原因     报酬总额(万
                                                                        数      数      数
                                                                                                          元)税前
                                        2005年5月      2008年5月                               股改
 张春昌       董事长          男   54                                 5,000    6,800   1,800                      21
                                        23日           23日                                    送股
                                        2005年5月      2008年5月                               无变
 刘建国       董事、总经理    男   50                                     0        0       0                    10.8
                                        23日           23日                                    动
              董事、副总经              2005年5月      2008年5月                               股改
 黎炎君                       男   57                                 5,000    6,800   1,800                     6.6
              理                        23日           23日                                    送股
              董事、副总经              2005年5月      2008年5月                               无变
 梁耀                         男   56                                     0        0       0                       8
              理                        23日           23日                                    动
              董事、总经理              2005年5月      2008年5月                               无变
 谢德全                       男   53                                     0        0       0                     6.6
              助理                      23日           23日                                    动
                                        2005年5月      2008年5月                               无变
 饶哲         董事            男   41                                     0        0       0                       2
                                        23日           23日                                    动
                                        2005年5月      2008年5月                               无变
 习坤         独立董事        女   61                                     0        0       0                       2
                                        23日           23日                                    动
                                        2005年5月      2008年5月                               无变
 于宏英       独立董事        女   42                                     0        0       0                       2
                                        23日           23日                                    动
                                        2005年5月      2008年5月                               无变
 谢庄         独立董事        男   52                                     0        0       0                       2
                                        23日           23日                                    动
                                        2005年5月      2008年5月                               股改
 王光新       董事会秘书      男   63                                 6,000    8,160   2,160                     5.4
                                        23日           23日                                    送股
                                        2005年5月      2008年5月                               无变
 李树春       监事            男   51                                     0        0       0                     5.4
                                        23日           23日                                    动
                                        2005年5月      2008年5月                               无变
 赵国平       监事            男   66                                     0        0       0                     1.2
                                        23日           23日                                    动
                                        2005年5月      2008年5月                               无变
 左道平       监事            男   51                                     0        0       0                    3.89
                                        23日           23日                                    动
                                        2005年5月      2008年5月                               无变
 蒋献瑜       副总经理        男   50                                     0        0       0                     6.6
                                        23日           23日                                    动
                                        2005年5月      2008年5月                               无变
 何利娟       副总经理        女   43                                     0        0       0                      10
                                        23日           23日                                    动
                                        2006年4月      2008年5月                               无变
 葛振愉       副总经理        男   48                                     0        0       0                       8
                                        25日           23日                                    动
                                        2006年4月      2008年5月                               无变
 司徒功云     副总经理        男   44                                     0        0       0                       8
                                        25日           23日                                    动
                                        2006年1月      2008年5月                               无变
 汪训之       财务负责人      女   58                                     0        0       0                       8
                                        24日           23日                                    动
    合计            /         /    /         /              /                                    /            117.49

    董事、监事、高级管理人员最近5年的主要工作经历:
    (1)张春昌,1993年3月至今,任本公司董事长。
    (2)刘建国,1999年至今任本公司董事、总经理。
    (3)黎炎君,1993年3月至今,任本公司董事、副总经理。
    (4)梁耀,1993年3月至今,历任本公司财务经理、财务总监、董事兼副总经理。
    (5)谢德全,1993年7月至今,任本公司董事、总经理助理。
    (6)饶哲,1989年—2001年10月在海口市发展计划局历任工交计划科、综合科和工交农业科科长,2001年10月至今,任海口市国有资产经营有限公司总经理助理。2002年3月至今,任本公司董事。
    (7)习坤,1996年—2001年在海口市科学技术协会任主席兼党组书记,2001年至今任椰树集团有限公司董事长助理兼集团办主任。2002年3月至今,任本公司独立董事。
    (8)于宏英,1993年至今历任中国诚信证券评估有限公司财务部经理、副总会计师、财务总监、副总裁。2002年3月至今,任本公司独立董事。
    (9)谢庄,1999年11月-2003年4月,海口市中级人民法院副院长。2003年6月至今,任本公司独立董事。
    (10)王光新,1993年3月至今,任本公司董事会秘书。
    (11)李树春,1999年9月至今,任本公司监事会召集人。
    (12)赵国平,2000年8月至尽,任海南省企业管理协会秘书长、中国企业管理协会理事。2002年3月至今,任本公司监事。
    (13)左道平,1998年6月—2002年9月任武汉津北科技有限公司副经理;2002年10月至今任海南椰岛股份有限公司法务部主任。2005年5月至今,任本公司监事。
    (14)蒋献瑜,1999年3月至今,任本公司副总经理、工会主席、党委副书记。
    (15)何利娟,2000年—2002年任成都有正咨询管理有限公司总经理,2002年至今,历任本公司总经理助理、副总经理。
    (16)葛振愉, 2003年—2006年任本公司总经理助理,2006年4月至今任本公司副总经理。
    (17)司徒功云,1998年—2006年任中国(海南)改革发展研究院院长助理、副院长、海南新鑫发展有限公司总经理,2006年4月至今任本公司副总经理。
    (18)汪训之,2002年—2004年任中国联合生物技术有限公司财务总监,2004年—2006年海南椰岛股份有限公司总会计师,2006年至今任本公司财务负责人。
    (二)在股东单位任职情况

                                                                    任期终止日    是否领取报
     姓名         股东单位名称       担任的职务    任期起始日期
                                                                        期          酬津贴
               海口市国有资产经
 饶哲                               总经理助理    2001-10-                       是
               营有限公司

    在其他单位任职情况

                                                                    任期终止日    是否领取报
     姓名        其他单位名称       担任的职务      任期起始日期
                                                                         期         酬津贴
               椰树集团有限公    董事长助理兼集
 习坤                                               2001-                         是
               司                团办主任
               中国诚信证券评
 于宏英                          财务总监、副总裁   2003-                         是
               估有限公司
               海南省企业管理
 赵国平                          秘书长             2000-08-                      是
               协会

    (三)董事、监事、高级管理人员报酬情况
    1、董事、监事、高级管理人员报酬的决策程序:董事、监事的报酬由董事会决定;高级管理人员的报酬由公司董事会及经理层决定。
    2、董事、监事、高级管理人员报酬确定依据:根据公司的年度经营目标的完成情况。
    (四)公司董事、监事、高级管理人员变动情况
    1、经公司2006年1月21日召开的公司董事会2006年第一次会议审议通过,聘任汪训之女士为公司财务负责人。
    2、经公司2006年4月25日召开的公司董事会2006年第二次会议审议通过,聘任葛振愉先生、司徒功云先生为公司副总经理。
    (五)公司员工情况
    截止报告期末,公司在职员工为583人,需承担费用的离退休职工为249人员工的结构如下:
    1、专业构成情况

                         专业类别                                         人数
 财务人员                                                                                  23
 销售人员                                                                                  72
 行政人员                                                                                 138
 技术人员                                                                                  66
 生产人员                                                                                 284

    2、教育程度情况

                              教育类别                                         人数
 大专及大专以上                                                                           200
 中专                                                                                      72
 高中                                                                                     151
 初中及以下                                                                               160

    六、公司治理结构
    (一)公司治理的情况
    报告期内,公司严格按照《公司法》、《证券法》和中国证监会有关法律法规的要求,规范公司运作,公司法人治理结构的实际情况已基本符合《上市公司治理准则》的要求。
    为贯彻中国证监会《关于印发<上市公司章程指引(2006年修订)>的通知》及上海证券交易所上市部《关于召开股东大会修改公司章程有关问题的通知》等有关文件精神,公司修订完善了《公司章程》并在2005年年度股东大会上获得通过,进一步保护了股东权益,规范了公司运作。
    (二)独立董事履行职责情况
    1、独立董事参加董事会的出席情况

 独立董事姓名   本年应参加董事会次数    亲自出席(次)   委托出席(次)    缺席(次)  备注
 习坤                                7                7
 于宏英                              7                5                2
 谢庄                                7                7

    2、独立董事对公司有关事项提出异议的情况
    报告期内,公司独立董事对公司本年度董事会各项议案及非董事会议案的公司其他事项没有提出异议。
    (三)公司相对于控股股东在业务、人员、资产、机构、财务等方面的独立情况
    1、业务方面:公司的主营业务为药酒、饮料、医疗保健品、营养食品的生产与销售及贸易,属酒类行业。与控股股东的主营业务不存在相同或相近的情况。
    2、人员方面:公司总经理、副总经理、财务负责人、董事会秘书等高级管理人员在本公司领取薪酬,且均未在股东单位担任职务。公司与控股股东在人员管理和使用上完全分开,公司人员独立于控股股东。公司的董事、监事及高级管理人员均系依照《公司法》和公司章程规定的程序,通过选举或聘任产生,不存在控股股东干预公司人事任免的情况。
    3、资产方面:(1)公司产权关系明确。各股东注入公司的资产和业务均独立完整。
    (2)公司建立了较为科学完整的职能部门架构,拥有独立的采购和销售系统,独立的生产系统、辅助生产系统和配套设施,土地使用权、商标、非专利技术等无形资产由公司拥有。
    4、机构方面:公司拥有独立的决策管理机构和完整的生产单位,“三会”运作良好,各机构均独立于控股股东,依法行使各自职权。
    5、财务方面:公司设有独立的财务部门,包括子公司、分公司在内均设立了独立的会计核算体系,开设有独立的银行帐户,依法单独纳税,建立了《财务管理制度》和《内部审计制度》等加强财务控制,实现了公司财务与直接控股股东和实际控制人严格分开,保证了独立运作。
    (四)高级管理人员的考评及激励情况公司对高级管理人员的考核主要依据年初制定的全年经营工作目标,根据各高级管理人员的具体分工进行细分,分别按季度、半年及年度进行检查与考核。公司将进一步完善考评、激励机制,建立相关的奖励制度,以对高级管理人员起到更好的激励作用。
    七、股东大会情况简介
    (一)年度股东大会情况
    1、公司于2006年5月26日召开2005年度股东大会年度股东大会。决议公告刊登在2006年5月27日的《中国证券报》、《上海证券报》。公司2005年度股东大会于2006年5月26日上午在海南省海口市龙昆北路13-1号公司十五楼会议室召开,参加大会的股东及股东代理人共20名,合计持有2412.3101万股,占公司总股本的14.53%。股东大会通过的决议情况:(1)审议通过了2005年度董事会工作报告;(2)审议通过了2005年度监事会工作报告;(3)审议通过了2005年度财务报告;(4)审议通过了2005年年度报告及摘要;(5)审议通过了2005年度利润分配方案或资本公积金转增股本方案;(6)审议通过了修改公司章程的议案。
    (二)临时股东大会情况
    1、第1次临时股东大会情况:
    公司于2006年7月14日召开第一次临时股东大会年第1次临时股东大会。决议公告刊登在2006年7月15日的《中国证券报》、《上海证券报》。海南椰岛股份有限公司2006年第一次临时股东大会于2006年7月14日上午在海口市龙华路43号公司会议室召开,参加大会的股东及股东代理人共7名,合计持有2393.6933万股,占公司总股本的14.42%。
    股东大会通过的决议情况:(1)审议通过关于修订《公司章程》的议案;(2)审议通过关于续聘海南从信会计师事务所负责公司2005年度会计报告的审计工作,审计报酬为40万元整的议案。
    八、董事会报告
    (一)管理层讨论与分析
    1、公司报告期总体经营情况:2006年公司保健酒主业保持良好的运行状态,由规模向效益转变的市场战略取得了实效,加大了各下属公司的管理和清理工作,突出保健酒主业。各项监管措施到位,资金回笼状况良好,公司在其他产业和经营领域上的经营思路得到了充分实施。主要的经营工作:
    (1)以“椰岛鹿龟酒”为主的保健酒主业发展平稳,市场运行更为稳健,通过市场资源的合理整合,销售环节紧密衔接,资金得到了有效监管,市场的计划更加有针对性和准确性,从而降低了采购、生产、库存、运输等环节的成本,很大程度提高了经济效益,资金回笼情况良好,库存减少。
    (2)继续加大产品研发力度和质量建设。06年公司加强了产品的研发力度,同时依托“椰岛”品牌,以“椰岛海王酒”填补餐饮市场,椰岛海王酒的市场份额迅速增长,进一步增强了椰岛公司在保健酒业的核心竞争能力,使销售计划能得到更加合理的规划,逐步淡化椰岛鹿龟酒销售的季节性,也有利于保持市场销售队伍的稳定和工作积极性。在质量建设上,坚持不懈地把质量放在生产过程中的首要位置,在生产工序中实行上道工序为下道工序服务的理念,质量事故的责任能追究到生产班组甚至具体到个人。公司自身对产品质量保持高标准、高要求的同时,也依托政府质量技术监督部门的力量来推动质量建设,2006年公司成为海南省首批加入“中国产品质量电子监管网”的三家企业之一,通过自觉接受监督,推动质量建设。
    (3)洋浦淀粉厂继续加强变性淀粉产品的科研力度,稳定产品质量,积极开拓市场;同时调整经营思路,扩大原淀粉厂的生产规模和能力,把原淀粉作为一个独立的产品来经营,创造淀粉厂的盈利点。
    (4)对贸易业务进行调整收缩,对几家贸易公司进行了整合,主要贸易业务转向白糖、橡胶等熟悉领域,防范经营风险。
    (5)以事业部为主要形式的组织架构开始有效的运作,集团公司的管理职能得到了更加充分的体现,事业部也有了比较大的运作空间,能快速对市场做出反应,提高了工作的效率。实行事业部的运行机制达到了预期的效果。
    (6)基于公司自身发展的要求,座落在海口市中心地区的海口椰岛酒厂已无法再进行扩建,另一方面海口市政府从城市规划的长远发展也要求海口酒厂要搬迁出市中心区,为此公司考虑酒厂易地搬迁,开始对生产扩建和易地搬迁项目进行了综合的论证,就生产扩建方案设计、项目用地申请、资金筹集方式等方面做了充分的准备工作。
    (7)、继续加强内部管理,特别是财务管理。06年提出了在全公司的财务系统准备实施ERP系统工程,借助现代网络通信技术,建立集团公司决策完善的的数据体系和信息共享机制,并利用现代的管理方式,加强财务管理和监控,以实现权力集中监控、资源集中配置、信息集中共享。
    (8)“金思力”等保健产品的市场运作逐步成熟,在队伍建设、品牌推广、经营模式等方面进行了有效的探索,并取得了较好的经济效益。
    (9)加强对海南本地市场的开发力度,首先在白酒市场以“海口大曲”为主相继推出“椰岛”品牌的系列白酒品种,增强了椰岛品牌在本地酒业市场的竞争力。06年在海南市场销售的“椰岛”品牌的各种酒类产品总体上都取得了良好的业绩,作为海南省最大的酒类生产企业,“椰岛”品牌的诚信和口碑得到了更进一步的加强。
    (10)中山椰岛饮料公司通过来料加工等多种灵活的合作方式,逐步盘活资产,开始达到了盈亏平衡,并呈现良好的发展趋势。
    2、2007年度的经营计划:
    (1)紧抓保健酒的主业,对“椰岛鹿龟酒”市场继续精心培育。为适应市场需求,将逐步开发保健酒高端产品。同时加强“椰岛海王酒”的市场推进力度,使其成为椰岛公司在保健酒市场中的又一强势产品。
    (2)采取措施降低变性淀粉的生产成本,提高产品的市场竞争力,同时扩大原淀粉厂的生产规模,把原淀粉的生产做成淀粉项目的盈利点。
    (3)全面启动财务ERP系统工程,使集团公司的财务管理和监控能力上升到新的台阶。
    (4)继续规范和完善事业部的制度建设,充分发挥事业部组织架构的优势。
    (5)在生产研发方面加大投入,始终坚持质量第一的观念,以过硬的产品品质继续推动“椰岛”品牌的建设。
    (6)大规模引进技术人才,不断加强研发力度。
    (7)逐步调整、完善公司产业结构,突出主业发展。
    (8)完成保健酒易地、扩建、技改项目在证券市场的非公开发行股票工作。执行新企业会计准则后,公司可能发生的会计政策、会计估计变更及其对公司的财务状况和经营成果的影响情况
    1、根据财政部2006年2月15日发布的财会[2006]3号《关于印发<企业会计准则第1号—存货>等38号具体准则的通知》规定,公司应于2007年1月1日起执行新企业会计准则。公司目前依据财政部新《企业会计准则》规定已经辨别认定的2007年1月1日首次执行日现行会计准则与新企业会计准则股东权益的差异情况已由海南从信会计师事务所出具琼从会阅字[2007]006号审阅报告,详细情况见本报告第十一章新旧会计准则股东权益差异调节表内容。
    2、执行新企业会计准则后可能发生的会计政策、会计估计变更及其对公司的财务状况和经营成果的影响
    (1)根据新《企业会计准则》第2号—长期股权投资的规定,公司将现行政策下对子公司的投资采用权益法核算变更为采用成本法核算,将减少母公司当期投资收益,但是本事项不影响公司合并报表。
    (2)根据新《企业会计准则》第3号—投资性房地产的规定,出租的土地使用权、建筑物和持有并准备增值后转让的土地使用权作为投资性房地产,采用公允价值模式计量,可能会对公司的利润和股东权益有所影响。
    (3)根据新《企业会计准则》第6号—无形资产的规定,研究与开发费用分开,开发费用计入无形资产,可能会对公司的利润有所影响。
    (4)根据新《企业会计准则》第18号—所得税的规定,公司将现行政策下的应付税款法变更为资产负债表的纳税影响会计法,将会影响公司的当期所得税费用,从而影响公司的利润和股东权益。
    (5)根据新《企业会计准则》第22号—金融工具确认和计量的规定,金融工具中交易性金融资产,可供出售的金融资产以公允价值计量,公允价值的变动可能会对公司的利润有所影响。上述差异事项和影响事项可能因财政部对新会计准则的进一步讲解而进行调整。
    (二)公司主营业务及其经营状况
    1、主营业务分行业、产品情况表

                                                                                          单位:元币种:人民币
                                                             主营业务     主营业务     主营业务成     主营业务利润
 分行业或
                  主营业务收入           主营业务成本         利润率      收入比上     本比上年增     率比上年增减
  分产品
                                                                 (%)     年增减(%)        减(%)            (%)
  分行业
                                                                                                      增加0.51个百
 酒类               423,375,535.33        181,589,738.21         57.11         16.43         15.06
                                                                                                      分点
                                                                                                      增加12.45个
 保健品              32,414,368.81         16,108,221.35         50.31          1.62        -18.74
                                                                                                      百分点
 贸易               880,394,583.32        876,840,896.81          0.40         -4.92         -3.21    减少1.76个百
                                                                                                       分点
                                                                                                      减少13.63个
 淀粉                13,559,347.25         14,354,252.74          -5.86        29.55         48.70
                                                                                                             百分点

    2、主营业务分地区情况

                                                                        单位:元币种:人民币
            地区                   主营业务收入            主营业务收入比上年增减(%)
 华南地区                               104,507,736.84                               -41.10
 华东地区                             1,062,560,929.29                                 9.75
 西南地区                                19,437,735.17                             1,389.73
 华中地区                               116,357,470.93                               -37.19
 华北地区                                15,912,218.36                               261.68
 其他地区                                34,909,398.32                             6,653.95

    (三)公司投资情况
    报告期内公司投资额为35,398,219.57元,比上年减少122,024,470.72元,减少的比例为77.51%。报告期内公司投资额较上年有较大幅度减少,主要是公司套期保值期货投资大幅减少所致。被投资的公司情况

   被投资的公司名称       主要经营活动       占被投资公司权益的比例(%)           备注
                        食品销售管理、商
 上海积谷贸易有限公司   务咨询、投资管理                              100
                        咨询
                        绿化工程、室内外
 上海元朗实业有限公司                                                 100
                        装潢、预包装食品
 海南椰岛橡胶市场有限   天然橡胶、橡胶制
                                                                      100
 责任公司               品收购和销售

    1、募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    2、非募集资金项目情况
    1)、购买老城开发区土地土地
    公司出资7,254,100.00元投资该项目
    2)、购入诚田花园A栋26层M、N号房产
    公司出资1,217,517.00元投资该项目
    3)、酒厂配制技改项目
    公司出资793,494.00元投资该项目,该项目已完工。
    4)、酒厂发酵罐项目
    公司出资450,000.00元投资该项目,该项目已完工。
    (四)公司会计政策、会计估计变更或重大会计差错更正的原因及影响
    本年度本公司结合目前的实际情况和市场情况,对应收款项(含应收账款和其他应收款)按账龄计提坏账准备的计提比例变更如下:账龄在1年以内的,由原按其余额的5%计提变更为按其余额的3%计提;账龄在1-2年的,仍按其余额的10%计提;账龄在2-3年的,仍按其余额的30%计提;逾期3年以上的,由原按其余额的100%计提变更为按其余额的50%计提,并结合个别认定法,对个别应收款项,若估计其产生的损失大于按上述变更后比例计提的坏账准备,则加大计提比例,直至100%计提。
    上述董事会决议于2006年7月8日在上海证券交易所网站、《中国证券报》及《上海证券报》上公告,本公司对上述会计估计变更采用未来适用法进行处理,因此项会计估计变更,本公司本年度净利润增加了5,723,457.80元。
    (五)董事会日常工作情况
    1、董事会会议情况及决议内容
    (1)、公司于2006年1月21日召开2006年第一次会议董事会会议。决议公告刊登在2006年1月25日的《中国证券报》、《上海证券报》。
    (2)、公司于2006年2月25日召开2006年第二次会议董事会会议。决议公告刊登在2006年4月29日的《中国证券报》、《上海证券报》。
    (3)、公司于2006年6月19日召开2006年第三次会议董事会会议,审议通过了如下决议:(1)同意为控股子公司——椰岛(集团)洋浦物流有限公司在3200万元最高额度内向中国银行海南省分行申请贷款提供连带责任担保。(2)同意为椰岛(集团)洋浦物流有限公司在800万元最高额度内向中国工商银行海口市海甸支行申请贷款提供连带责任担保。决议公告刊登在2006年6月24日的《中国证券报》、《上海证券报》。
    (4)、公司于2006年6月22日召开2006年第四次会议董事会会议。决议公告刊登在2006年6月24日的《中国证券报》、《上海证券报》。
    (5)、公司于2006年7月5日召开2006年第五次会议董事会会议。决议公告刊登在2006年7月8日的《中国证券报》、《上海证券报》。
    (6)、公司于2006年8月15日召开2006年第六次会议董事会会议,审议通过了公司2005年半年度报告及摘要。(7)、公司于2006年10月26日召开2006年第七次会议董事会会议,审议通过了公司2005年第三季度报告。
    2、董事会对股东大会决议的执行情况
    报告期内董事会严格按照《公司法》、《证券法》和《公司章程》等有关法律法规的要求,根据股东大会的决议和授权,认真执行股东大会的决议。
    (六)利润分配或资本公积金转增预案2006年度公司实现净利润32,239,986.15元,根据公司章程规定提取法定盈余公积金12,730,050.18元,加年初未分配利润90,248,243.31元(含其他转入16,496,310.35元),本年度可供全体股东分配的利润为109,758,179.28元。以公司2006年12月31日总股本16,600万股为基数,拟向全体股东每10股派发现金红利0.80元(含税),共派发现金红利1,328万元,剩余的未分配利润结转至以后年度分配。
    九、监事会报告
    (一)监事会的工作情况
    1、2006年4月25日监事会2006年第一次会议,(1)审议并通过了公司2005年报及摘要;(2)审议并通过了2005年度监事会工作报告;(3)审议通过了关于公司核销坏帐的议案。
    2、2006年8月15日监事会2006年第二次会议,审议通过了公司2006年半年度报告及摘要。
    3、2006年10月26日监事会2006年第三次会议,审议通过了公司2006年第三季度报告。
    (二)监事会对公司依法运作情况的独立意见报告期内监事会列席了董事会会议,对会议议题、表决程序及信息披露方面进行监督,未发现有违法、违规和损害公司及股东利益的行为;监事会参加公司在重大人事安排及投资决策方面的会议,认为会议的召开程序及所作的决定合法有效。对于公司董事、经理及其他高级管理人员,在履行职责情况进行监督未发现有违法违纪的行为;监事会认为本报告期内公司及董事会、经理及其他高管人员,认真勤勉地履行了公司职责,努力实现了公司年度经营目标。公司经过两年调整,努力打造主业,未来有大的发展空间。
    (三)监事会对检查公司财务情况的独立意见
    本着对全体股东负责的精神,监事会对公司的财务制度和财务状况进行了认真、细致的检查,认为公司2006年度财务报告能够真实地反映公司的财务状况和经营成果,对有关事项作出的评价是客观公正的;公司的信息披露做到了及时、准确、真实、全面。监事会同意海南从信会计师事务所出具的标准无保留意见审计报告。
    (四)监事会对公司最近一次募集资金实际投入情况的独立意见
    报告期内,公司无募集资金投入项目
    (五)监事会对公司收购出售资产情况的独立意见
    报告期内,公司无重大收购、出售资产事项发生。
    (六)监事会对公司关联交易情况的独立意见
    报告期内,公司未发生有重大关联交易情况。
    (七)监事会对公司利润实现与预测存在较大差异的独立意见
    公司未做赢利预测。
    十、重要事项
    (一)重大诉讼仲裁事项
    本年度公司无重大诉讼、仲裁事项。
    (二)报告期内公司收购及出售资产、吸收合并事项
    本年度公司无收购及出售资产、吸收合并事项。
    (三)报告期内公司重大关联交易事项
    1、与日常经营相关的关联交易
    (1)、购买商品、接受劳务的重大关联交易

                                                                        单位:元币种:人民币
              关联方                     关联交易内容               关联交易金额
 威海紫薇生物科技有限公司          购买原材料                            12,440,845.30

    (四)托管情况
    本年度公司无托管事项。
    (五)承包情况
    本年度公司无承包事项。
    (六)租赁情况
    本年度公司无租赁事项。
    (七)担保情况

                                                                        单位:元币种:人民币
                        公司对外担保情况(不包括对控股子公司的担保)
                发                              担                                      是否
                                                                                 是否
                生                              保                                      为关
   担保对象                  担保金额                         担保期限           履行
                日                              类                                      联方
                                                                                 完毕
                期                              型                                      担保
 报告期内担保发生额合计                                                                     0
 报告期末担保余额合计                                                                       0
                                 公司对控股子公司的担保情况
 报告期内对控股子公司担保发生额合计                                               133,000,000
 报告期末对控股子公司担保余额合计                                                  53,000,000
                         公司担保总额情况(包括对控股子公司的担保)
 担保总额                                                                          53,000,000
 担保总额占公司净资产的比例(%)                                                           9.95
 其中:
 为股东、实际控制人及其关联方提供担保的金额
 直接或间接为资产负债率超过70%的被担保对象提供
 的债务担保金额
 担保总额超过净资产50%部分的金额
 上述三项担保金额合计

    (八)委托理财
    本年度公司无委托理财事项。
    (九)其他重大合同
    本年度公司无其他重大合同。
    (十)承诺事项履行情况
    原非流通股东在股权分置改革过程中做出的承诺事项及其履行情况

       股东名称                          承诺事项                    承诺履行情况     备注
                        1、现持有的公司非流通股份自获得上市流通
                        权之日(即送股完成之日)起,至少在24个
                        月内不在交易所上市竞价交易;
                        2、自上述限售期满后,通过证券交易所挂牌
                        交易出售股份,出售数量占公司股份总数的比
                        例在12个月内不超过5%,在24个月内不超过
 海口市国有资产经营有   10%,且在此24个月内,只有在任一连续5个      股票未发生交易
 限公司                 交易日(公司全天停牌的,该日不计入5个交      或转让
                        易日)公司二级市场股票收盘价格不低于公司
                        股权分置改革前最后一天的收盘价(若此期间
                        有派息、送股、资本公积金转增股份等除权事
                        项,应对该价格进行除权处理)的时候,海口
                        市国有资产经营有限公司方可通过上海证券
                        交易所挂牌交易出售所持有的非流通股股份。
 海南欣茂投资实业有限   其持有的非流通股股份自股权分置改革方案      股票未发生交易
 责任公司               实施之日起,24个月内不上市交易或者转让。或转让
                        其持有的非流通股股份自股权分置改革方案      股票未发生交易
 贵阳神采广告有限公司
                        实施之日起,24个月内不上市交易或者转让。或转让
                        其持有的非流通股股份自股权分置改革方案      股票未发生交易
 海南琪琳包装有限公司
                        实施之日起,24个月内不上市交易或者转让。或转让
                        其持有的非流通股股份自股权分置改革方案      股票未发生交易
 化州市乐岭玻璃厂
                        实施之日起,24个月内不上市交易或者转让。或转让
 上海丰德企业发展有限   其持有的非流通股股份自股权分置改革方案      股票未发生交易
 公司                   实施之日起,24个月内不上市交易或者转让。或转让

    (十一)聘任、解聘会计师事务所情况
    报告期内,公司未改聘会计师事务所,公司现聘任海南从信会计师事务所为公司的境内审计机构。
    (十二)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均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。
    (十三)其它重大事项
    报告期内公司无其它重大事项。
    (十四)公司内部控制制度的建设情况
    为了保护资产的安全、完整,保证会计资料的真实、合法、完整,公司依据《公司法》、《会计法》、《企业会计制度》等有关法律法规的规定,按照建立现代企业制度的要求,制订了公司内部控制制度。其内容包括:销售及收款内部控制制度、采购及付款业务的内部控制制度、生产的内部控制制度、固定资产管理的内部控制制度、货币资金的内部控制制度、担保与融资的内部控制制度、投资的内部控制制度、人事管理的内部控制制度、财务管理的内部控制制度等管理制度,初步形成一套完整、合理、有效的内部控制管理体系。
    通过公司内部控制制度的不断完善和有效执行,经营规模逐年扩大,公司销售收入逐年增长,经济效益逐年提高,呈现较好的发展态势,实现了质量和效益的统一。当然,由于内部控制具有固有的限制,在执行工程中难免存在由于错误而导致错报发生和未被发现的可能性。公司目前的内部控制制度将随着情况的变化和执行中发现的问题,不断改进、充实和完善。公司管理层认为,公司能够按照有关法律法规和有关部门的要求,建立并执行了合理的,较为完善的内部控制制度,总体上保证了公司生产经营活动的正常进行,在一定程度上降低了管理风险。
    十一、财务会计报告
    公司年度财务报告已经海南从信会计师事务所注册会计师审计,并出具了标准无保留意见的审计报告。
    (一)审计报告
    审计报告
    海南椰岛(集团)股份有限公司全体股东:
    我们审计了后附的海南椰岛(集团)股份有限公司(以下简称海南椰岛公司)2006年12月31日的资产负债表、合并资产负债表以及2006年度的利润及利润分配表、合并利润及利润分配表和现金流量表、合并现金流量表以及财务报表附注。
    一、管理层对财务报表的责任
    按照企业会计准则的规定编制财务报表是海南椰岛公司管理层的责任。这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报;(2)选择和运用恰当的会计政策;(3)作出合理的会计估计。
    二、注册会计师的责任
    我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范,计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
    审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。
    三、审计意见
    我们认为,海南椰岛公司财务报表已经按照企业会计准则的规定编制,在所有重大方面公允反映了海南椰岛公司2006年12月31日财务状况以及2006年度的经营成果和现金流量。海南从信会计师事务所                      中国注册会计师:刘泽波
    中国注册会计师:云   丽
    中国.海口                           二○○七年二月七日
    (二)财务报表

                                             资产负债表
  编制单位:海南椰岛(集团)股份有限公司                 2006年12月31日           金额单位:人民币元
                                             附注                      合  并                             母公司
               资      产
                                        合并    母公司       年末数            年初数            年末数            年初数
  流动资产
   货币资金                              5.1      6.1      123,733,469.20    175,916,308.04     45,750,436.01     54,972,862.03
   短期投资                              5.2                   349,540.00      4,449,540.00        349,540.00      4,449,540.00
   应收票据                              5.3                20,494,444.76      2,509,999.96
   应收股利                                                                                     29,638,736.56     30,900,837.64
   应收利息
     期货保证金                          5.4                    50,247.48     15,290,648.18
   应收帐款                              5.5      6.2      219,330,256.05    234,118,368.76     44,195,782.83     67,160,870.58
   其他应收款                            5.6      6.3       84,807,232.65     77,046,860.42    133,310,447.70    174,494,520.14
   预付帐款                              5.7      6.4       78,269,819.39     76,459,031.83     24,918,201.49      9,037,820.98
   应收补贴款
   存货                                  5.8      6.5      171,795,266.29    153,727,207.73     43,957,494.12     36,029,150.64
   待摊费用                              5.9                                     969,895.26
   一年内到期的长期债权投资
   其他流动资产
     流动资产合计                                          698,830,275.82    740,487,860.18    322,120,638.71    377,045,602.01
  长期投资
   长期股权投资                          5.10     6.6        6,822,336.47     11,784,310.78    438,887,081.50    436,723,950.30
   长期债权投资
   长期投资合计                          5.10     6.6        6,822,336.47     11,784,310.78    438,887,081.50    436,723,950.30
   其中:合并价差                        5.10                1,568,186.49      1,561,761.29
       股权投资差额                               6.6                                              920,798.96        812,154.67
  固定资产
   固定资产原价                          5.11     6.7      278,751,473.96    267,167,515.56     79,031,704.07     70,931,303.49
   减:累计折旧                          5.12     6.7       85,200,442.15     71,388,250.10     14,387,684.55     11,291,934.18
   固定资产净值                          5.13     6.7      193,551,031.81    195,779,265.46     64,644,019.52     59,639,369.31
   减:固定资产减值准备                  5.14     6.7          345,658.27        345,658.27        345,658.27        345,658.27
   固定资产净额                          5.15     6.7      193,205,373.54    195,433,607.19     64,298,361.25     59,293,711.04
   工程物资
   在建工程                              5.12               13,571,807.47     17,313,906.10     11,964,733.07     14,690,215.10
   固定资产清理
    固定资产合计                                           206,777,181.01    212,747,513.29     76,263,094.32     73,983,926.14
  无形资产及其他资产
   无形资产                              5.13               60,095,832.40     54,182,152.07     37,938,047.66     31,542,954.23
   长期待摊费用                          5.14                  185,125.37        300,924.00
   其他长期资产
     无形资产及其他资产合计                                 60,280,957.77     54,483,076.07     37,938,047.66     31,542,954.23
  递延税项
   递延税款借项
            资产总计                                      972,710,751.07 1,019,502,760.32      875,208,862.19    919,296,432.68
  公司法定代表人:张春昌           主管会计工作的公司负责人:汪训之              公司会计机构负责人:陈辉林
                                               资产负债表
编制单位:海南椰岛(集团)股份有限公司                 2006年12月31日            金额单位:人民币元
                                           附注                      合  并                              母公司
         负债和股东权益
                                      合并    母公司        年末数            年初数            年末数            年初数
流动负债
  短期借款                             5.15              163,000,000.00    267,000,000.00    110,000,000.00    187,000,000.00
  应付票据                             5.16               50,000,000.00                       50,000,000.00
  应付帐款                             5.17               99,037,803.48     83,605,089.07     33,315,255.81     32,193,970.01
  预收帐款                             5.18               25,535,457.94     54,823,948.58     28,130,415.60     24,075,565.27
  应付工资                             5.19                2,927,469.04      5,845,133.26      1,269,362.39      1,033,135.39
  应付福利费                                               9,592,428.92      8,400,822.58      2,171,262.09      2,159,331.85
  应付股利                             5.20               21,834,090.51     29,195,144.19     20,677,298.09     22,843,898.09
     应付利息
  应交税金                             5.21      6.8      27,464,381.40     13,787,262.59     17,563,049.98      4,533,728.70
  其他应交款                           5.22                  606,688.54        393,715.65        315,054.34        153,807.38
  其他应付款                           5.23               29,745,706.50     31,227,417.47     80,710,708.57    169,592,379.00
  预提费用                             5.24                  252,632.41      1,313,690.67        252,632.41        957,275.20
  预计负债
  一年内到期的长期负债
  其他流动负债
  流动负债合计                                           429,996,658.74    495,592,224.06    344,405,039.28    444,543,090.89
长期负债
  长期借款
  应付债券
  长期应付款
  专项应付款
  其他长期负债
  长期负债合计
递延税项
  递延税款贷项
  负债合计                                               429,996,658.74    495,592,224.06    344,405,039.28    444,543,090.89
少数股东权益
     少数股东权益                                         10,059,369.34     26,111,195.00
股东权益
  股本                                 5.25              166,000,000.00    166,000,000.00    166,000,000.00    166,000,000.00
    减:已归还投资
  股本净额                             5.25              166,000,000.00    166,000,000.00    166,000,000.00    166,000,000.00
  资本公积                             5.26              174,803,338.56    167,369,841.08    174,803,338.56    167,369,841.08
  盈余公积                             5.27              100,442,652.97    104,208,913.14     43,873,795.70     39,012,097.34
    其中:法定公益金                   5.27                                 35,042,681.11                       13,004,032.44
  未分配利润失                         5.28      6.9     109,758,179.28     73,751,932.96    146,126,688.65    102,371,403.37
        其中:拟分配现金股股利         5.28               13,280,000.00                       13,280,000.00
  减:未确认的投资损                   5.29               18,349,447.82     13,531,345.92
           股东权益合计                                  532,654,722.99    497,799,341.26    530,803,822.91    474,753,341.79
       负债和股东权益总计                                972,710,751.07 1,019,502,760.32     875,208,862.19    919,296,432.68
  公司法定代表人:张春昌           主管会计工作的公司负责人:汪训之              公司会计机构负责人:陈辉林
                                         利润及利润分配表
     编制单位:海南椰岛(集团)股份有限公司                 2006年度             金额单位:人民币元
                                                附注                      合   并                            母公司
                项     目
                                            合并    母公司       本年数            上年数            本年数           上年数
一、主营业务收入                            5.30     6.10   1,353,685,488.92 1,337,077,273.04     552,082,911.42    585,241,050.84
  减:主营业务成本                          5.30     6.10   1,092,674,366.43 1,093,168,026.46     509,355,942.57    558,383,323.40
    主营业务税金及附加                      5.31     6.11       27,426,536.68     17,492,440.76    18,088,704.26      9,522,185.54
二、主营业务利润(亏损以"棓号填列)                            233,584,585.81    226,416,805.82    24,638,264.59     17,335,541.90
  加:其他业务利润(亏损以"棓号填列)       5.32                   681,386.45        855,010.34       505,049.44        389,499.70
  减:营业费用                               5.33              110,105,854.36      80,127,273.19     6,701,016.17      9,326,430.69
    管理费用                                                    77,970,807.35     69,016,615.32    42,850,172.63     48,373,522.46
    财务费用                                5.34     6.12       14,340,232.13     17,640,436.46    13,311,425.07     11,364,005.78
三、营业利润(亏损以"棓号填列)                                 31,849,078.42     60,487,491.19   -37,719,299.84    -51,338,917.33
  加:投资收益(损失以"棓号填列)           5.35     6.13       -2,241,054.73     -6,943,304.02    86,206,427.28     37,101,601.21
    期货收益                                5.36                  546,510.25      -7,541,158.96
    补贴收入                                5.37                 2,645,931.08      6,457,016.20
    营业外收入                              5.38                 1,026,444.09        770,133.81     1,025,049.11        298,593.22
  减:营业外支出                            5.39                 3,564,878.75      1,177,058.20       895,192.91        397,172.29
四、利润总额(亏损总额以"棓号填列)                             30,262,030.36     52,053,120.02    48,616,983.64    -14,335,895.19
                                                                 3,685,199.28      6,440,835.89
  减:所得税
    少数股东损益                                                  -272,497.15     22,731,978.58
  加:未确认的投资损失                                           5,390,657.92      5,529,975.01
五、净利润(净亏损以"棓号填列)                                 32,239,986.15     28,410,280.56    48,616,983.64    -14,335,895.19
  加:年初未分配利润                                            73,751,932.96     81,394,235.49   102,371,403.37    125,007,298.56
    其他转入                                                   16,496,310.35      -5,445,680.87
六、可供分配的利润                                             122,488,229.46    104,358,835.18   150,988,387.01    110,671,403.37
  减:提取法定盈余公积                                          12,730,050.18     14,871,268.16     4,861,698.36
    提取法定公益金                                                                 7,435,634.06
    提取职工奖励及福利基金
    提取储备基金
    提取企业发展基金
    利润归还投资
七、可供股东分配的利润                                         109,758,179.28     82,051,932.96   146,126,688.65    110,671,403.37
  减:应付优先股股利
    提取任意盈余公积
    应付普通股股利                                                                 8,300,000.00                       8,300,000.00
    转作股本的普通股股利
八、未分配利润                                                 109,758,179.28     73,751,932.96   146,126,688.65    102,371,403.37
     补充资料
1.出售、处置部门或被投资单位所得收益                                 -1,794.95                            239.00
2.自然灾害发生的损失
3.会计政策变更增加(或减少)利润总额
4.会计估计变更增加(或减少)利润总额                              5,723,457.80                    -17,500,132.23
5.债务重组损失
6.其他
       公司法定代表人:张春昌           主管会计工作的公司负责人:汪训之              公司会计机构负责人:陈辉林
                                             现金流量表
编制单位:海南椰岛(集团)股份有限公司                 2006年度             金额单位:人民币元
                           项        目                                       合并数                      母公司数
一、经营活动产生的现金流量
  销售商品、提供劳务收到的现金                                                  1,562,131,140.85              666,629,938.55
                                                                                   2,645,931.08
  收到的税费返还
  收到的其他与经营活动有关的现金                                                   23,788,310.14               67,627,805.20
          现金流入小计                                                          1,588,565,382.07              734,257,743.75
                                                                               1,294,592,734.27               550,686,391.05
  购买商品、接受劳务支付的现金
  支付给职工以及为职工支付的现金                                                   40,853,675.28               15,374,696.09
                                                                                  65,902,495.79                15,198,427.71
  支付的的各项税款
  支付的其他与经营活动有关的现金                                                   99,219,072.00               50,009,082.54
          现金流出小计                                                          1,500,567,977.34              631,268,597.39
                                                                                  87,997,404.73               102,989,146.36
     经营活动产生的现金流量净额
二、投资活动产生的现金流量
                                                                                  45,440,200.71                 6,800,000.00
   收回投资所收到的现金
          其中:出售子公司收到的现金                                                      239.00
   取得投资收益所收到的现金                                                         2,150,259.50                  132,906.26
                                                                                     282,121.71                   121,243.54
   处置固定资产、无形资产和其他长期资产而收回的现金净额
   收到的其他与投资活动有关的现金
                                                                                  47,872,581.92                 7,054,149.80
         现金流入小计
   购建固定资产、无形资产和其他长期资产所支付的现金                                20,345,782.29               15,365,507.53
   投资所支付的现金                                                                35,398,219.57                8,648,219.57
   支付的其他与投资活动有关的现金
         现金流出小计                                                              55,744,001.86               24,013,727.10
                                                                                   -7,871,419.94              -16,959,577.30
    投资活动产生的现金流量净额
三、筹资活动产生的现金流量
   吸收投资所收到的现金
           其中:子公司吸收少数股东权益性投资收到的现金
   借款所收到的现金                                                               390,000,000.00              280,000,000.00
                                                                                   1,230,749.94                   776,760.81
   收到的其他与筹资活动有关的现金
         现金流入小计                                                             391,230,749.94              280,776,760.81
   偿还债务所支付的现金                                                           494,000,000.00              357,000,000.00
                                                                                  24,429,114.81                15,983,230.59
   分配股利、利润或偿付利息所支付的现金
           其中:支付少数股东的股利`                                                8,434,251.58
                                                                                   2,064,933.46
   支付的其他与筹资活动有关的现金
           其中:子公司依法减资支付给少数股东的现金
         现金流出小计                                                             520,494,048.27              372,983,230.59
                                                                                -129,263,298.33               -92,206,469.78
    筹资活动产生的现金流量净额
四、汇率变动对现金的影响                                                             -277,785.38                 -277,785.38
                                                                                 -49,415,098.92                -6,454,686.10
五、现金及现金等价物净增加额
  公司法定代表人:张春昌           主管会计工作的公司负责人:汪训之              公司会计机构负责人:陈辉林
                                             现金流量表
编制单位:海南椰岛(集团)股份有限公司                 2006年度             金额单位:人民币元
                        补充资料                                           合并数                        母公司数
1、将利润调节为经营活动的现金流量
                                                                                32,239,986.15                   48,616,983.64
  净利润
                                                                                  -272,497.15
     加:少数股东损益
                                                                                 5,390,657.92
     减:未确认投资损失
                                                                                19,017,110.04                   29,677,056.43
     加:计提的资产减值准备
                                                                                15,217,061.02                    1,907,656.14
   固定资产折旧
                                                                                 1,156,181.14                      674,768.04
   无形资产摊销
                                                                                   119,505.16
   长期待摊费用摊销
                                                                                   969,895.26
   待摊费用减少(减:增加)
                                                                                -1,313,690.67                     -957,275.20
   预提费用增加(减:减少)
                                                                                   647,952.73                      647,952.73
   处置固定资产、无形资产和其他长期资产的损失
   固定资产报废损失
                                                                                14,340,232.13                   13,311,425.07
   财务费用
                                                                                 2,241,054.73                  -86,206,427.28
   投资损失(减收益)
      期货投资损失(减:收益)                                                    -546,510.25
   递延税款贷项(减借项)
                                                                               -18,068,058.56                   -7,928,343.48
   存货的减少(减增加)
                                                                               -22,985,990.20                  -26,838,759.60
   经营性应收项目的减少(减增加)
                                                                                50,625,831.12                  130,084,109.87
   经营性应付项目的增加(减减少)
   其他
                                                                                87,997,404.73                 102,989,146.36
   经营活动产生的现金流量净额
2、不涉及现金收支的投资和筹资活动
   债务转为资本
   一年内到期的可转换公司债券
   融资租入固定资产
3、现金及现金等价物净增加情况
                                                                              123,733,469.20                    45,750,436.01
  现金的期末余额
                                                                              173,148,568.12                    52,205,122.11
   减:现金的期初余额
  加:现金等价物的期末余额
   减:现金等价物的期初余额
                                                                               -49,415,098.92                   -6,454,686.10
  现金及现金等价物净增加额
  公司法定代表人:张春昌           主管会计工作的公司负责人:汪训之                      公司会计机构负责人:陈辉林
                                      合并资产减值准备明细表
编制单位:海南椰岛(集团)股份有限公司                   2006年           金额单位:人民币元
                                                                               本年减少数
           项目                年初余额        本年增加数                                                      年末余额
                                                                 因资产价值     其他原因转
                                                                                                  合计
                                                                 回升转回数        出数
 一、坏账准备合计              63,584,415.12     39,389,421.10                 22,847,202.06   22,847,202.06     80,126,634.16
   其中:应收账款              42,239,089.55     22,448,843.17                 16,125,122.45   16,125,122.45     48,562,810.27
     其他应收款                21,345,325.57    16,940,577.93                   6,722,079.61    6,722,079.61    31,563,823.89
 二、短期投资跌价准备合
 计
   其中:股票投资
       债券投资
 三、存货跌价准备合计          13,300,865.60                                                                    13,300,865.60
   其中:库存商品               2,528,178.66                                                                      2,528,178.66
      包装物                    1,381,523.52                                                                      1,381,523.52
      原材料                    2,917,163.42                                                                      2,917,163.42
      开发成本                  6,474,000.00                                                                      6,474,000.00
 四、长期投资减值准备合
                                7,633,363.19                                    2,212,686.53    2,212,686.53      5,420,676.66
 计
   其中:长期股权投资           7,633,363.19                                    2,212,686.53    2,212,686.53      5,420,676.66
      长期债权投资
 五、固定资产减值准备合
                                 345,658.27                                                                        345,658.27
 计
   其中:房屋、建筑物
      机器设备
      运输设备                     20,436.62                                                                         20,436.62
      工具器具                    325,221.65                                                                        325,221.65
 六、无形资产减值准备           2,453,193.00                                                                      2,453,193.00
   其中:土地使用权             2,453,193.00                                                                      2,453,193.00
       专利权
 七、在建工程减值准备                             2,474,891.00                                                    2,474,891.00
 八、委托贷款减值准备
       资产减值合计            87,317,495.18    41,864,312.10                  25,059,888.59   25,059,888.59   104,121,918.69
  公司法定代表人:张春昌           主管会计工作的公司负责人:汪训之              公司会计机构负责人:陈辉林
                                          股东权益增减变动表
编制单位:海南椰岛(集团)股份有限公司                   2006年           金额单位:人民币元
                          项          目                                  本年数                     上年数
一、股本
    年初余额                                                            166,000,000.00            166,000,000.00
    本年增加数
       其中:资本公积转入
             盈余公积转入
             利润分配转入
             新增股本
    本年减少数
    年末余额                                                            166,000,000.00            166,000,000.00
二、资本公积
    年初余额                                                            167,369,841.08            164,637,211.89
    本年增加数                                                            8,844,001.91              2,854,573.30
       其中:股本溢价
             接受捐赠非现金资产准备
             接受现金捐赠
             股权投资准备                                                 8,844,001.91              2,854,573.30
             关联交易差价
             拨款转入
             外币资本折算差额
             其他资本公积
     本年减少数                                                           1,410,504.43                121,944.11
        其中:转增股本
     年末余额                                                           174,803,338.56            167,369,841.08
三、法定和任意盈余公积
    年初余额                                                             69,166,232.03             50,664,509.96
    本年增加数                                                           47,772,731.29             18,501,722.07
       其中:从净利润中提取数                                            12,730,050.18             14,871,268.16
         其中:法定盈余公积                                              12,730,050.18
                任意盈余公积
                储备基金
                企业发展基金
                法定公益金转入数                                         35,042,681.11
             其他转入                                                                               3,630,453.91
   本年减少数                                                            16,496,310.35
     其中:弥补亏损
            转增资本(或股本)
            分派现金股利或利润                                           14,210,866.08
            分派股票股利
            其他转出                                                      2,285,444.27
   年末余额                                                             100,442,652.97             69,166,232.03
     其中:法定盈余公积                                                 100,442,652.97
            储备基金
            企业发展基金
四、法定公益金
    年初余额                                                             35,042,681.11             25,791,820.09
    本年增加数                                                                                      9,250,861.02
       其中:从净利润中提取数                                                                       7,435,634.06
             其他转入                                                                               1,815,226.96
    本年减少数                                                           35,042,681.11
       其中:其他集体福利支出
            其他转出
    年末余额                                                                                       35,042,681.11
五、未分配利润
    年初未分配利润                                                       73,751,932.96             81,394,235.49
    其他转入                                                             16,496,310.35             -5,445,680.87
    本年净利润(净亏损以“-”号填列)                                    32,239,986.15             28,410,280.56
    本年利润分配                                                         12,730,050.18             30,606,902.22
    年末未分配利润(未弥补亏损以“-”号填列)                           109,758,179.28             73,751,932.96
  公司法定代表人:张春昌           主管会计工作的公司负责人:汪训之              公司会计机构负责人:陈辉林

    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:

                                                                                          单位:元币种:人民币
                                                     净资产收益率(%)                       每股收益
                 报告期利润
                                                   全面摊薄         加权平均         全面摊薄         加权平均
                主营业务利润                            43.853           45.336            1.407            1.407
                  营业利润                               5.979            6.182            0.192            0.192
                    净利润                               6.053            6.257            0.194            0.194
      扣除非经常性损益后的净利润                         5.485            5.670            0.176            0.176
  公司法定代表人:张春昌           主管会计工作的公司负责人:汪训之              公司会计机构负责人:陈辉林

    新旧会计准则股东权益差异调节表
    重要提示
    本公司于2007年1月1日起开始执行财政部于2006年颁布的《企业会计准则》(以下简称“新会计准则”),目前本公司正在评价执行新会计准则对本公司财务状况、经营成果和现金流量所产生的影响,在对其进行慎重考虑或参照财政部对新会计准则的进一步讲解后,本公司在编制2007年度财务报告时可能对编制“新旧会计准则股东权益差异调节表”(以下简称“差异调节表”)时所采用相关会计政策或重要认定进行调整,从而可能导致差异调节表中列报的2007年1月1日股东权益(新会计准则)与2007年度财务报告中列报的相应数据之间存在差异。
    会计师事务所对新旧会计准则股东权益差异调节表的审阅意见
    我们审阅了后附的海南椰岛(集团)股份有限公司(以下简称海南椰岛)新旧会计准则股东权益差异调节表(以下简称“差异调节表”)。按照《企业会计准则第38号—首次执行企业会计准则》和“关于做好与新会计准则相关财务会计信息披露工作的通知”(证监发[2006]136号,以下简称“通知”)的有关规定编制差异调节表是海南椰岛管理层的责任。我们的责任是在实施审阅工作的基础上对差异调节表出具审阅报告。
    根据“通知”的有关规定,我们参照《中国注册会计师审阅准则第2101号-财务报表审阅》的规定执行审阅业务。该准则要求我们计划和实施审阅工作,以对差异调节表是否不存在重大错报获取有限保证。审阅主要限于询问公司有关人员差异调节表相关会计政策和所有重要的认定、了解差异调节表中调节金额的计算过程、阅读差异调节表以考虑是否遵循指明的编制基础以及在必要时实施分析程序,审阅工作提供的保证程度低于审计。我们没有实施审计,因而不发表审计意见。根据我们的审阅,我们没有注意到任何事项使我们相信差异调节表没有按照《企业会计准则第38号—首次执行企业会计准则》和“通知”的有关规定编制。
    股东权益调节表
    单位:元币种:人民币

 项   注
                                项目名称                                    金额
 目   释
           2006年12月31日股东权益(现行会计准则)                            532,654,722.99
 1         长期股权投资差额                                                   -1,568,186.49
           其中:同一控制下企业合并形成的长期股权投资差额                     -1,568,186.49
                 其他采用权益法核算的长期股权投资贷方差额
 2         拟以公允价值模式计量的投资性房地产
 3         因预计资产弃置费用应补提的以前年度折旧等
 4         符合预计负债确认条件的辞退补偿
 5         股份支付
 6         符合预计负债确认条件的重组义务
 7         企业合并
           其中:同一控制下企业合并商誉的账面价值
                 根据新准则计提的商誉减值准备
           以公允价值计量且其变动计入当期损益的金融资产以及
 8
           可供出售金融资产
 9         以公允价值计量且其变动计入当期损益的金融负债
 10        金融工具分拆增加的收益
 11        衍生金融工具
 12        所得税                                                              3,077,878.97
 13        其他
           2007年1月1日股东权益(新会计准则)                                534,164,415.47
公司法定代表人:张春昌      主管会计工作负责人:汪训之       会计机构负责人:陈辉林

    编制目的
    公司于2007年1月1日起开始执行新会计准则。为分析并披露执行新会计准则对上市公司财务状况的影响,中国证券监督管理委员会于2006年11月颁布了“关于做好与新会计准则相关财务会计信息披露工作的通知”(证监发[2006]136号,以下简称“通知”),要求公司按照《企业会计准则第38号—首次执行企业会计准则》和“通知”的有关规定,在2006年度财务报告的“补充资料”部分以差异调节表的方式披露重大差异的调节过程。
    编制基础
    差异调节表系公司根据《企业会计准则第38号—首次执行企业会计准则》和“通知”的有关规定,结合公司的自身特点和具体情况,以2006年度(合并)财务报表为基础,并依据重要性原则编制。对于《企业会计准则第38号——首次执行企业会计准则》第五条至第十九条中没有明确的情况,本差异调节表依据如下原则进行编制:
    1、子公司、合营企业和联营企业按照《企业会计准则第38号—首次执行企业会计准则》第五条至第十九条的规定进行追溯调整,对于影响上述公司留存收益并影响本公司按照股权比例享有的净资产份额的事项,公司根据其业务实际情况相应调整留存收益或资本公积。
    2、公司按照新会计准则调整少数股东权益,并在差异调节表中单列项目反映。
    主要项目附注
    1、2006年12月31日股东权益(现行会计准则)的金额取自公司按照现行企业会计准则和《企业会计制度》(以下简称“现行会计准则”)编制的2006年12月31日合并资产负债表。该报表业经海南从信会计师事务所审计,并于2007年2月7日出具了标准无保留意见的审计报告(琼从会审字[2007]006号)。该报表相关的编制基础和主要会计政策参见本公司2006年度财务报告。
    2、长期股权投资差额
    同一控制下企业合并形成的长期股权投资差额为本公司对子公司投资的股权投资差额和子公司对子公司投资的股权投资差额,其明细如下:

      股       东                        被投资单位                   长期股权投资差额
海南椰岛(集团)股份有限公司     子公司海南椰岛益得商贸有限公司           920,798.96
子公司海南椰岛酒业有限公司     子公司上海企业发展有限公司               647,387.53
合      计                                                             1,568,186.49

    3、所得税
    按照新会计准则调整后,确认的递延所得税资产为3,468,830.70元,由此增加股东权益合计3,468,830.70元,其中归属于少数股东的权益为390,951.73元,归属于母公司股东的权益为3,077,878.97元。
    4、2007年1月1日少数股东权益
    公司2006年12月31日按现行会计准则编制的合并报表中少数股东权益为10,059,369.34元;此外,子公司按新会计准则调整后,确认的递延所得税资产中归属于少数股东的权益为390,951.73元,两者合计10,450,321.07元为按照新会计准则编制的合并报表中的少数股东权益。按照新会计准则,少数股东权益计入股东权益,由此增加2007年1月1日股东权益10,450,321.07元。
    海南从信会计师事务所
    琼从会审字[2007] 006号
    ★
    审计报告
    海南椰岛(集团)股份有限公司全体股东:
    我们审计了后附的海南椰岛(集团)股份有限公司(以下简称海南椰岛公司)2006年12月31日的资产负债表、合并资产负债表以及2006年度的利润及利润分配表、合并利润及利润分配表和现金流量表、合并现金流量表以及财务报表附注。
    一、管理层对财务报表的责任
    按照企业会计准则的规定编制财务报表是海南椰岛公司管理层的责任。这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报;(2)选择和运用恰当的会计政策;(3)作出合理的会计估计。
    二、注册会计师的责任
    我们的责任是在实施审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范,计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。
    审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,我们考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。
    三、审计意见
    我们认为,海南椰岛公司财务报表已经按照企业会计准则的规定编制,在所有重大方面公允反映了海南椰岛公司2006年12月31日财务状况以及2006年度的经营成果和现金流量。
    海南从信会计师事务所                   中国注册会计师:
    中国注册会计师:
    中国 海口                          二○○七年二月七日
    海南椰岛(集团)股份有限公司
    2006年度会计报表附注
    (金额单位:人民币元)
    附注1:公司基本情况
    海南椰岛(集团)股份有限公司(以下简称本公司)系经海南省股份制试点领导小组琼股字(1993)13号文批准,由海南海口椰岛饮料公司、海口市房地产投资开发公司、中国工商银行海口市分行劳动服务公司、中国工商银行海南信托投资公司、海南省金融实业发展公司作为发起人,以定向募集方式设立的股份有限公司。本公司于1993年3月27日在海南省工商行政管理局登记注册,原名海南椰岛股份有限公司。1999年9月8日经中国证券监督管理委员会证监发行字[1997]119号文批准,本公司采用“上网定价”方式向社会公开发行人民币普通股5,000万股,发行价每股人民币4.10元,注册资本由原来的RMB11,600万元增至RMB16,600万元。2006年4月10日更名为海南椰岛(集团)股份有限公司,并向海南省工商行政管理局办理了变更注册登记,注册号4600001005483。住所:海口市龙昆北路13—1号,法定代表人:张春昌。
    本公司经营范围为:室内外装饰装修;餐饮、住宿服务;道路运输服务;粮食、药酒、含酒精饮料、啤酒、不含酒精饮料、医疗保健品、营养食品、粮酒食品、副食品、发酵制品、服装、鞋帽、化妆品、洗涤用品、日用百货、五金工具、钢材、建筑材料、装饰材料、工程机械、食品机械、保健制品的销售;淀粉及其制品生产和销售;商品信息咨询服务等(凡需行政许可的项目凭许可证经营)。
    附注2:主要会计政策、会计估计和合并会计报表编制方法
    2.1会计制度
    本公司执行《企业会计准则》和《企业会计制度》及其有关补充规定。
    2.2会计年度
    自公历1月1日起至12月31日止为一个会计年度。
    2.3记账本位币
    本公司以人民币为记账本位币。
    2.4记账基础和计价原则
    本公司以权责发生制为记账基础,以历史成本为计价原则。
    2.5外币业务核算方法
    本公司外币业务发生时,以当月1日中国人民银行公布的市场汇价折算为人民币入账,期末按中国人民银行公布的市场汇价进行调整,由此产生的差异属于筹建期间发生的汇兑损益计入长期待摊费用;属于与购建固定资产有关的外币专门借款产生的汇兑损益,按照借款费用资本化的原则进行处理;其他汇兑损益均计入当期损益。
    2.6外币会计报表的折算方法
    按照财政部财会字[1995]11号《关于印发<合并会计报表暂行规定>的通知》,除所有者权益类项目(不含未分配利润项目)以发生时的市场汇价折算为人民币外,资产、负债、损益类项目均以合并会计报表决算日的市场汇价折算为人民币。外币报表折算差额在合并资产负债表中单独列示。
    2.7现金等价物的确定标准
    本公司现金等价物系指持有的期限短(不超过3个月)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    2.8短期投资核算方法
    2.8.1短期投资计价及其收益确认方法
    短期投资在取得时以实际成本计价。在持有期间收到的股利或利息视为投资成本的回收,冲减短期投资的账面成本;在处置时,按所收到的处置收入与短期投资账面价值的差额确认为当期投资损益。
    2.8.2短期投资跌价准备的确认标准、计提方法
    期末短期投资按成本与市价孰低计价,其市价以期末上海证券交易所、深圳证券交易所收盘价为确认标准,市价低于成本的部分按类别计提短期投资跌价准备,计入当期投资损失。
    2.9坏账核算方法
    2.9.1坏账的确认标准
    (1)债务人破产或死亡,以其破产财产或遗产清偿后仍无法收回的应收款项。
    (2)债务人逾期未履行偿债义务,超过三年确实不能收回的应收款项,经董事会批准后作为坏账。
    2.9.2坏账损失的核算方法
    本公司采用备抵法核算坏账损失。
    2.9.3坏账准备的计提方法和计提比例
    本公司坏账准备按应收款项(含应收账款和其他应收款)的账龄计提。其计提比例为:账龄在1年以内的,按其余额的3%计提;账龄在1-2年的,按其余额的10%计提;账龄在2-3年的,按其余额的30%计提;逾期3年以上的,按其余额的50%计提,并结合个别认定法,对个别应收款项,若估计其产生的损失大于按上述比例提取的坏账准备,则加大计提比例,直至100%计提。
    2.10存货的核算方法
    2.10.1存货的分类
    本公司存货分为材料物资、产成品及库存商品、出租开发产品、开发成本、在产品、低值易耗品、包装物等,其中:开发成本是指尚未建成、以出售或出租为开发目的的物业。
    2.10.2存货取得和发出的计价方法
    存货采用永续盘存制,购入原材料、库存商品按实际成本计价,发出时按加权平均法结转成本;产成品按实际成本计价,发出时按加权平均法结转成本;包装物于领用时一次摊销,低值易耗品采用五五摊销法摊销。
    2.10.3存货跌价准备的确认标准、计提方法
    期末存货按成本与可变现净值孰低计价。本公司期末对存货进行全面清查,如由于存货遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因使存货可变现净值低于成本,则按其差额计提存货跌价准备。
    2.11长期投资核算方法
    2.11.1长期投资计价及收益确认方法
    2.11.1.1长期股权投资:按投资时实际支付的价款或确认的价值入账。对其他单位的投资占该单位有表决权资本总额20%以下或对其他单位的投资占该单位有表决权资本总额20%或20%以上、但不具有重大影响的,采用成本法核算;对其他单位投资占该单位有表决权资本总额20%或20%以上、或虽投资不足20%但具有重大影响的,采用权益法核算;对其他单位的投资占该单位有表决权资本总额50%以上(不含50%),或虽不足50%但具有实际控制权的,编制合并会计报表。本公司长期股权投资的初始投资成本大于应享有的被投资单位所有者权益份额的借方差额,在一定期限内平均摊销,计入当期投资损益。摊销时,如合同规定了投资期限的按投资期限摊销,没有规定投资期限的按10年的期限摊销;初始投资成本小于应享有的被投资单位所有者权益份额的贷方差额,列入资本公积——股权投资准备。
    2.11.1.2长期债权投资
    (1)债券投资:按实际支付的全部价款减去已到付息期但尚未领取的债券利息后余额,作为实际成本入账;实际成本减去相关费用及尚未到期的债券利息后的金额与债券面值之间的差额,作为债券溢价或折价,在债券存续期间内于确认相关债券利息收入时采用直线法摊销,债券投资按期计算应收利息,计算的债券投资利息收入,经调整债券投资溢价和折价摊销之后的余额,计入当期投资收益。
    (2)其他债权投资:按实际支付的价款入账,按期计算应计利息,计入当期投资收益。
    2.11.2长期投资减值准备的确认标准、计提方法
    本公司期末对长期投资逐项进行检查,如果由于市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于账面价值,并且这种降低的价值在可预计的未来期间内不可能恢复,按可收回金额低于账面价值的差额计提长期投资减值准备。
    2.12委托贷款核算方法
    2.12.1委托贷款计价及收益确认方法
    对委托金融机构贷出的款项,按实际委托的贷款金额入账。期末,按照委托贷款合同规定的利率计提应收利息。如果计提的利息到期不能收回,则停止计息并冲回原已计提的利息。
    2.12.2委托贷款减值准备
    本公司期末对委托贷款逐项进行检查,对委托贷款可收回金额低于贷款本金的差额,计提委托贷款减值准备。
    2.13固定资产计价及折旧方法
    2.13.1固定资产标准
    固定资产是指使用年限超过一年的房屋、建筑物、机器、机械、运输工具及其他与生产、经营有关的设备、器具、工具等。不属于生产、经营主要设备的物品,单位价值在2,000元以上,且使用年限超过二年的,也列为固定资产。
    2.13.2固定资产分类、计价方法和折旧方法
    固定资产按取得时的实际成本作为入账价值;债务重组取得债务人用以抵债的固定资产,以应收
    债权的账面价值为基础确定其入账价值;非货币性交易换入的固定资产,以换出资产的账面价值
    为基础确定其入账价值。融资租入的固定资产,按租赁开始日租赁资产的原账面价值与最低租赁
    付款额的现值两者中较低者作为入账价值,如果融资租赁资产占企业资产总额等于或小于30%的,
    则按最低租赁付款额作为入账价值。
    固定资产折旧采用平均年限法分类计提,各类固定资产预计经济使用年限、预计残值率及年折旧
    率如下:

     类    别          预计经济使用年限          预计残值率(%)      年折旧率(%)
     房屋建筑物                20-40                   5             4.750-2.375
     机器设备                  10-20                   5             9.500-4.750
     运输设备                   8-10                   5             11.875-9.500
     工具器具                   5-10                   5             19.000-9.500

    2.13.3固定资产减值准备的确认标准、计提方法
    本公司期末对固定资产逐项进行检查,如果由于市价持续下跌或技术陈旧、损坏、长期闲置等原因导致可收回金额低于账面价值的,按单项固定资产可收回金额低于账面价值的差额计提固定资产减值准备。
    2.14在建工程核算方法
    2.14.1在建工程计价方法
    在建工程按实际成本计价,与在建工程直接相关的借款利息和外币折算差额,在该项资产尚未达到预定可使用状态之前计入该项资产成本。
    2.14.2在建工程结转为固定资产的时点
    在建工程自达到预定可使用状态之日起转为固定资产。
    2.14.3在建工程减值准备的确认标准、计提方法
    本公司期末对在建工程逐项进行检查,如果期末在建工程项目存在长期停建并且预计在未来三年内不会重新开工及所建项目无论在性能上还是在技术上已经落后,并且给企业带来的经济利益具有很大不确定性,以及其他足以证明在建工程已经发生减值的情形,则对可收回金额低于账面价值的差额,按单项计提在建工程减值准备。
    2.15借款费用资本化的确认原则及核算方法
    借款费用包括因借款而发生的利息、债券折价或溢价的摊销和辅助费用以及因外币借款而发生的汇兑差额。
    因专门借款而发生的借款费用在同时具备资产支出已经发生、借款费用已经发生和为使资产达到预定可使用状态所必要的购建活动已经开始等三个条件下,于发生时予以资本化。其他借款费用,于发生当期确认为费用。
    若固定资产的购建活动发生非正常中断,并且中断时间连续超过三个月,则暂停其借款费用资本
    化,将其确定为当期费用,直至资产的购建活动重新开始。
    当所购建固定资产达到预定可使用状态时,停止其借款费用资本化,以后发生的借款费用于发生
    当期确认为费用。
    在资本化期间,按购建固定资产累计支出的加权平均数与资本化利率之积确认资本化金额,其中,
    资本化利率为专门借款的加权平均利率。
    2.16无形资产核算方法
    2.16.1无形资产计价方法
    无形资产按取得时实际成本入账,债务重组取得债务人用以抵债的无形资产,按应收债权的账面价值为基础确定其入账价值;非货币性交易换入的无形资产,按换出资产的账面价值为基础确定其入账价值。
    2.16.2无形资产摊销方法
    在受益期内采用直线法平均摊销。相关合同与法律两者中只有一方规定受益年限或有效年限的,按不超过规定的年限平均摊销;两者均规定年限的按较短者平均摊销;两者均未规定年限的按不超过十年的期限平均摊销。
    2.16.3无形资产减值准备的确认标准、计提方法
    本公司期末对无形资产逐项进行检查,如果存在某项无形资产已被其他新技术等所取代,使其为公司创造经济利益的能力受到重大不利影响,或某项无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复,或某项无形资产已超过法律保护期限,但仍然具有部分使用价值以及其他足以证明某项无形资产实质上已经发生减值的情形,则对可收回金额低于账面价值的差额,按单项计提无形资产减值准备。
    2.17长期待摊费用摊销方法
    长期待摊费用按实际成本入账,在受益期内采用直线法平均摊销。筹建期间发生的费用先在长期待摊费用中归集,在开始经营当月一次计入损益。
    2.18应付债券核算方法
    本公司发行的债券,对发行价格总额与债券面值的差额在债券存续期间采用直线法分期摊销,并按期计提债券利息。公司分期计提的利息,扣除摊销的溢价金额或加上摊销的折价金额列入财务费用;若属于购建固定资产而发生的应计利息,在所购建固定资产资产达到预定可使用状态前将应计利息扣除摊销的溢价金额或加上摊销的折价金额按借款费用资本化原则计入所购建固定资产成本,所购建固定资产资产达到预定可使用状态后计入当期损益。
    2.19预计负债核算方法
    2.19.1预计负债的确认原则
    若与或有事项相关的业务在同时符合该义务是公司承担的现时义务、该义务的履行很可能使经济
    利益流出公司、该义务的金额能够可靠地计量等三个条件时,将其确认为负债。
    2.19.2预计负债的最佳估计数的确定方法
    预计负债金额是清偿该负债所需支出的最佳估计数。如果所需支出存在一个金额范围,则最佳估
    计数按该范围的上、下金额的平均数确定;如果所需支出不存在一个金额范围,或有事项涉及单
    个项目时最佳估计数按最可能发生金额确定,或有事项涉及多个项目时最佳估计数按各种可能发
    生额及发生概率计算确定。
    确认负债所需支出全部或部分预期由第三方或其他方补偿的,则补偿金额在基本确定能收到时作为资产单独确认。确认的补偿金额不超过所确认负债的账面价值。
    2.20收入确认原则
    2.20.1销售商品收入:本公司在已将商品所有权上的主要风险和报酬转移给购货方,既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施控制,与交易相关的经济利益能够流入企业,相关收入和成本能够可靠地计量时,确认商品销售收入的实现。
    2.20.2提供劳务收入:提供劳务的收入,如劳务的开始和完成在同一年度,则在劳务已完成,与提供劳务相关的经济利益能够流入公司,相关的收入和成本能够可靠计量时确认收入。如劳务的开始和完成分属不同的会计年度,则在劳务总收入和总成本能够可靠地计量,与交易相关的经济利益能够流入企业,劳务的完成程度能够可靠地确定均能满足时在资产负债表日按完工百分比法确认相关的劳务收入,上述条件不能同时满足时,已发生的成本预期可以补偿按已发生预期可以补偿的成本金额确认为劳务收入,已发生成本不能得到补偿,则不确认收入,将已发生的成本确认为当期费用。
    2.20.3让渡资产使用权收入:与交易相关的经济利益能够流入公司,收入金额能够可靠地计量时,确认资产使用费收入的实现。
    2.21所得税的会计处理方法
    本公司所得税的会计处理方法采用应付税款法。
    2.22合并会计报表的编制方法
    2.22.1合并范围的确定原则
    本公司合并会计报表合并范围系根据财政部财会字[1995]11号《合并会计报表暂行规定》,将本公司直接或间接拥有50%以上(不含50%)权益性资本的被投资单位和被本公司实际控制的其他被投资单位纳入合并范围。
    2.22.2合并会计报表的编制方法
    本公司合并会计报表以母公司、纳入合并范围的子公司的会计报表和其他有关资料为依据,按照《合并会计报表暂行规定》编制而成。合并时,对本公司内部之间的投资、资金往来、购销业务及其他交易等进行了相互抵销,子公司所采用的会计政策和会计处理方法与母公司不一致时,按照母公司所采用的会计政策和会计处理方法进行了调整。
    2.22.3合并会计报表合并范围变化
    本年度合并会计报表范围增加了海南椰岛橡胶市场有限责任公司、上海积谷贸易有限公司、上海元朗实业有限公司、北海椰岛房地产开发有限公司;因子公司股权变化减少了万宁椰春矿产品有限公司、大连椰岛粮油有限公司;因子公司清算减少海南椰岛滋补酒业有限公司。
    2.23会计政策、会计估计变更及重大会计差错更正
    2.23.1会计政策变更
    本年度无会计政策变更。
    2.23.2会计估计变更
    本年度本公司结合目前的实际情况和市场情况,对应收款项(含应收账款和其他应收款)按账龄计提坏账准备的计提比例变更如下:账龄在1年以内的,由原按其余额的5%计提变更为按其余额的3%计提;账龄在1-2年的,仍按其余额的10%计提;账龄在2-3年的,仍按其余额的30%计提;逾期3年以上的,由原按其余额的100%计提变更为按其余额的50%计提,并结合个别认定法,对个别应收款项,若估计其产生的损失大于按上述变更后比例计提的坏账准备,则加大计提比例,直至100%计提。
    上述会计估计变更已于2006年7月5日经本公司董事会批准。本公司对上述会计估计变更采用未来适用法进行处理,因此项会计估计变更,本公司本年度净利润增加了5,723,457.80元。
    2.23.3重大会计差错更正
    本年度无重大会计差错更正。
    2.24利润分配
    本公司净利润,按以下顺序和比例分配:
    (1)弥补以前年度亏损;
    (2)提取10%法定盈余公积金;
    (3)根据股东大会决议提取任意盈余公积金;
    (4)向股东分配股利。
    附注3:税项
    3.1流转税及附加税费的适用税率
    (1)增值税:产品销售收入按17%税率计算销项税额,扣除当期允许抵扣的进项税额后的余额交纳;其中,自营出口销项税额按“免、抵、退”办法抵减内销产品应纳增值税额;
    (2)消费税:白酒、大曲酒的比例税率按主营业务收入的25%计交,定额税率按0.50元/斤(500克)或0.50元/500毫升从量计交;三椰春酒、米酒、鹿龟酒、配制酒按主营业务收入的10%或5%计交;
    (3)营业税:按当期应税收入的5%计交;
    (4)城市维护建设税:海南地区按当期应交增值税、消费税和营业税的7%或5%计交;上海地区按当期应交增值税、消费税和营业税的1%计交;
    (5)教育费附加:海南地区按当期应交增值税、消费税和营业税的1%或3%计交;上海地区按主营业务收入的0.03%计交;
    (6)房产税:按房屋原值扣除30%的余值后按1.2%或按房租收入的12%计交;
    (7)河道维护建设费:按当期应交增值税、消费税和营业税的1%计交。
    3.2企业所得税的适用税率
    海南地区适用的企业所得税税率为15%;上海地区按主营业务收入的0.5%计交;其他地区适用的企业所得税税率为33%。
    附注4:控股子公司及合营企业

                                                                     法定                                                                                           本公司对其实际                    所占权益比例
公司名称                                          注册地                            注册资本(RMB)                            经营范围                                                                                         是否合并
                                                                     代表人                                                                                              投资额                 直接          间接
上海椰岛企业发展有限公司                      上海市青浦区              梁耀         50,000,000.00          销售预包装食品、装饰材料、室内装潢                         50,000,000.00             80.00%           20.00%            是
上海翔风物流有限公司                          上海市青浦区              佘卫东       10,000,000.00          仓储服务,销售物流设备、化妆品及原料                        9,650,000.00             93.50%            3.00%            是
上海椰岛贸易有限公司                          上海市青浦区              王黎明       10,000,000.00          销售预包装食品、酒、机械设备、室内装潢                      9,620,000.00             49.00%           25.00%            是
上海椰鹏商贸有限公司                          上海市青浦区             梁   硕        6,000,000.00          销售服装鞋帽、化妆品、洗涤用品                              6,000,000.00                             100.00%            是
上海椰昌贸易有限公司                          上海市青浦区              张武谊        5,000,000.00          服装鞋帽、化妆品、洗涤用品销售                              5,000,000.00                             100.00%            是
上海言实贸易有限公司                          上海市青浦区              曾进先        5,000,000.00          销售酒、预包装食品、散装食品                                5,000,000.00                             100.00%            是
上海椰阔商贸有限公司                          上海市青浦区              马静          5,000,000.00          酒类批发、酒类商品零售、销售预包装食品                      3,000,000.00                              60.00%            是
上海元朗实业有限公司                          上海市青浦区              刘洪亮        3,000,000.00          绿化工程、室内外装潢、预包装食品                            3,000,000.00                                100%            是
上海云方起工贸有限公司                        上海市青浦区              支源          3,000,000.00          食品销售管理、酒类、商务信息咨询                            3,000,000.00             85.00%           15.00%            是
上海盈动物流有限公司                          上海市普陀区              王黎明        3,000,000.00          货运代理、食品、瓶装酒销售                                  1,800,000.00                              60.00%            是
海南椰岛酒业有限公司                          海南省澄迈县              张春昌       10,000,000.00          保健品、白酒、饮料、啤酒的生产、销售                       10,000,000.00            100.00%                             是
四川邛崃市川源酒业有限公司                    四川省邛崃市              陈顺初        5,000,000.00          生产销售酒类产品、批发零售农副产品                          5,000,000.00             90.00%           10.00%            是
海口椰岛酒厂有限公司                          海南省海口市              黎炎君        4,000,000.00          酒类生产、销售、饮料、食品销售                              4,000,000.00            100.00%                             是
海口黄酒酿造有限公司                          海南省海口市              庞林保        1,800,000.00          米酒、黄酒、配制酒生产、销售                                1,800,000.00             97.22%            2.78%            是
海南椰岛昌源商贸有限公司                      海南省海口市                支源        1,000,000.00          酒类、食品、饮料、保健食品销售                              1,000,000.00             90.00%           10.00%            是
                                                                      法定代                                                                                        本公司对其实际                    所占权益比例
公司名称                                          注册地                            注册资本(RMB)                            经营范围                                                                                         是否合并
                                                                       表人                                                                                              投资额                   直接             间接
海南洋浦椰岛淀粉工业有限公司                   洋浦开发区               何利娟       60,000,000.00          木薯淀粉开发与加工及销售                                   60,000,000.00             99.17%            0.83%            是
儋州椰岛淀粉有限公司                          海南省儋州市              何利娟        1,000,000.00          木薯淀粉加工、销售、木薯种植                                  900,000.00             90.00%                             是
上海力是力工贸有限公司                        上海市闵行区             支   源        3,000,000.00          销售食品、电子产品、包装设计、咨询                          3,000,000.00             80.00%           20.00%            是
上海积谷贸易有限公司                          上海市闵行区              刘德明        3,000,000.00          食品销售管理、商务咨询、投资管理咨询                        3,000,000.00               100%                             是
                                                                                                            保健食品、食品、保健品的开发、生产及销
海南椰岛健康食品有限公司                      海南省海口市              张春昌        2,000,000.00          售                                                          1,700,000.00             85.00%                             是
海南椰岛积谷科工贸有限公司                    海南省澄迈县              马嘉陵        1,150,000.00          保健品、食品及包装材料生产、销售                            1,150,000.00            100.00%                             是
海南椰岛天明商贸有限公司                      海南省海口市              陈阿军        1,000,000.00          保健食品、酒类、食品、饮料销售                              1,000,000.00            100.00%                             是
海南洋浦椰岛富美实业有限公司                   洋浦开发区              楼根荃          1,000,000.00         酒、副食品的销售                                              720,000.00             72.00%                              是
海口市华美保健用品公司                        海南省海口市             颜圣清            300,000.00         瓦楞纸制品加工、卫生材料、服装                                300,000.00            100.00%                              是
海南椰岛益得商贸有限公司                      海南省海口市             刘建国         50,000,000.00         建筑材料、装饰材料、日用百货销售                           50,000,000.00            100.00%                              是
椰岛(集团)洋浦物流有限公司                     洋浦开发区              刘建国         50,000,000.00         农副产品、化工原料及产品销售                               47,000,000.00             97.50%                              是
海口开福商贸有限公司                          海南省海口市             刘建国         30,000,000.00         建筑材料、装饰材料、日用百货销售                           30,000,000.00             10.00%           90.00%             是
上海申麒工贸有限公司                          上海市普陀区             刘建国         30,000,000.00         农畜产品、金属材料、建材销售                               29,700,000.00                              99.00%             是
海南洋浦椰岛贸易有限公司                       洋浦开发区              黎炎君         10,000,000.00         淀粉、白糖、酒、保健品销售                                 10,000,000.00            100.00%                              是
海南椰岛橡胶市场有限责任公司                  海南省海口市             万幼平          5,000,000.00         天然橡胶、橡胶制品收购和销售                                5,000,000.00                                100%             是
重庆椰岛房地产信息咨询公司                    重庆市渝北区               孙渝          5,000,000.00         房地产信息咨询                                              5,000,000.00            100.00%                              是
北海椰岛房地产开发有限公司                     广西北海市              葛振愉          1,000,000.00         房地产开、发营、咨询                                        1,000,000.00            100.00%                              是
中山市椰岛饮料有限公司                        广东省中山市             张春昌         17,500,000.00         生产经营各种易拉罐装果汁饮料                               13,000,000.00             74.29%                              是
海南儋州椰岛高效农业开发有限公
司                                            海南省儋州市             黎炎君         10,000,000.00         木薯种植、木薯淀粉加工销售、农产品开发                     10,000,000.00             95.00%            5.00%             是
海南椰岛农牧发展有限公司                      海南省海口市             蒋献瑜          1,000,000.00         农业、畜牧业、运输业、建筑业项目开发                        1,000,000.00             90.00%           10.00%       否(停业)
乌苏市中海石油化工有限公司                     新疆乌苏市              阮云高          5,000,000.00         石油化工产品投资经营                                        4,500,000.00             90.00%                              是
中山椰岛生物科技有限公司                      广东省中山市             张春昌          2,250,000.00         生产、销售饮料                                              2,250,000.00             83.00%           17.00%             是
                                                                                                            保健品、白酒、营养食品、椰岛鹿龟酒的销
海南椰岛营销有限公司                          海南省海口市             许铁龙          1,000,000.00         售                                                            800,000.00             80.00%                        否(停业)
海口椰岛齐力商贸有限公司                      海南省海口市             张春昌            500,000.00         农副产品、土特产、酒、饮料销售                                400,000.00             80.00%                        否(停业)

    附注5:合并会计报表主要项目附注
    5.1货币资金

                                                     年                末                 数                                                    年                 初                 数
    项               目                                                       折算              折算的记账                                                                 折算               折算的记账
                                   原币             原币金额                                                                 原币               原币金额
                                                                              汇率              本位币金额                                                                 汇率               本位币金额
    现               金             RMB                710,192.74                                     710,192.74              RMB                1,500,587.70                                      1,500,587.70
    银行存款                        RMB            106,847,488.54                                 107,410,365.23              RMB              171,559,278.75                                    171,559,278.75
    银行存款                        USD                 11,577.44            7.8087                    90,404.76              USD                   10,991.26               8.0702                    88,701.67
    其他货币资金                    RMB             15,522,506.47                                  15,522,506.47              RMB                2,767,739.92                                      2,767,739.92
    合                计                                                                          123,733,469.20                                                                                 175,916,308.04

    (1)年末其他货币资金为保证金存款15,522,506.47元。
    (2)年末货币资金除保证金存款15,522,506.47元外,无抵押、冻结等对变现有限制或存放在境外、或有潜在回收风险的款项。
    5.2短期投资

                                                   年                 末                数                                                   年                 初                 数
   类         别
                                               金       额                  市       价             跌价准备                          金       额                    市        价                  跌价准备
   股权投资                                     349,540.00                   349,540.00                                              4,449,540.00                    4,572,455.44
   其中:股票投资                               349,540.00                   349,540.00                                              4,449,540.00                    4,572,455.44
   合         计                                349,540.00                   349,540.00                                              4,449,540.00                    4,572,455.44

    短期投资年末数较年初数减少92.14%,主要系收回投资所致。
    5.3应收票据

   类           别                                                                                           年       末       数                                                          年       初       数
   银行承兑汇票                                                                                                        494,444.76                                                                  2,109,999.96
   商业承兑汇票                                                                                                     20,000,000.00                                                                    400,000.00
   合           计                                                                                                  20,494,444.76                                                                  2,509,999.96

    (1)无用于质押的承兑汇票。
    (2)应收票据年末数较年初数增加7.17倍,主要系收到的承兑汇票增加所致。

          5.4           期货保证金
   类           别                                                                                           年       末       数                                                      年         初         数
   期货保证金                                                                                                           50,247.48                                                                 15,290,648.18
   合           计                                                                                                      50,247.48                                                                 15,290,648.18

    年末数较年初数减少99.67%,系收回期货保证金所致,年末无持仓合约。
    5.5           应收账款

           (1)账龄分析及百分比
                                                      年             末           数                                                                         年             初             数
   账     龄                   账面余额                               坏账准备                                                         金        额                            坏账准备
                                                                                                      账面净额                                                                                                 账面净额
                            金      额          比例%                    金额          比例                                            金    额          比例%                金     额        比例
   1年以内         164,521,958.87               61.41         5,108,610.50               3%        159,413,348.37            192,131,657.62            69.52           9,606,582.88            5%           182,525,074.74
   1—2年            49,525,717.31              18.49         6,423,675.24              10%         43,102,042.07             34,632,829.82            12.53           3,463,282.99            10%           31,169,546.83
   2—3年                16,003,458.80           5.97            4,866,812.04           30%         11,136,646.76                 33,936,240.59        12.28              13,512,493.40        30%           20,423,747.19
   3年以上           37,841,931.34              14.13        32,163,712.49              50%          5,678,218.85             15,656,730.28             5.67          15,656,730.28           100%
   合    计         267,893,066.32             100.00        48,562,810.27                         219,330,256.05            276,357,458.31            100.00         42,239,089.55                         234,118,368.76

    (2)年末应收账款中无应收持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)应收账款金额前五名的欠款金额合计及占应收账款总额的比例如下:

                                                                   年                末              数                                                    年                初                数
   项                               目
                                                            金           额                  占总额的比例%                                     金           额                            占总额的比例%
   应收账款前五名合计                                65,544,135.20                                  24.47                                  93,976,168.45                                         34.01

    (4)年末应收账款中全额计提坏账准备的金额为28,786,682.43元。
    5.6其他应收款
    (1)账龄分析及百分比

                                                  年             末            数                                                                         年             初             数
账     龄                    账面余额                               坏账准备                                                        金    额                                坏账准备
                                                                                                  账面净额                                                                                                    账面净额
                      金    额              比例%               金额              比例                                        金额                比例%                金额               比例
1年以内            47,239,478.65             40.59         2,851,262.46               3%       44,388,216.19             46,670,453.76              47.43         3,052,987.05                 5%            43,617,466.71
1—2年             32,680,971.28             28.08         4,177,168.33              10%       28,503,802.95             28,307,167.49              28.77         4,972,854.93                10%            23,334,312.56
2—3年             17,217,463.37             14.80        10,519,367.82              30%        6,698,095.55             18,330,217.30              18.63         8,235,136.15                30%            10,095,081.15
3年以上            19,233,143.24             16.53        14,016,025.28              50%        5,217,117.96              5,084,347.44               5.17         5,084,347.44               100%
合     计         116,371,056.54            100.00        31,563,823.89                        84,807,232.65             98,392,185.99             100.00        21,345,325.57                               77,046,860.42

    (2)年末其他应收款中无应收持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)其他应收款金额前五名的欠款金额合计及占其他应收款总额的比例如下:

                                                                                   年         末          数                                                       年         初         数
   项                                      目
                                                                    金         额                占总额的比例%                                  金         额                占总额的比例%
   其他应收款前五名合计                                       55,660,150.08                             47.83                              43,652,748.80                               44.37

    (4)年末大额欠款单位情况如下:

   单位名称                                                            欠款金额                      占其他应收款总额比例%                                 欠款时间                           欠款原因
   海南椰岛工贸有限公司                                           18,840,000.00                                       16.19                                1年以内                        往来款
   大连椰岛粮油有限公司                                           13,802,244.22                                       11.86                                2-3年                          往来款
   上海兆佳贸易有限公司                                            9,455,435.41                                        8.12                                1-2年                          往来款
   海南海口南茂化工有限公司                                        7,641,494.00                                        6.57                                2-3年                          往来款
   海南金点激光工程有限公司                                        5,920,976.45                                        5.09                                2-3年                          往来款
   合                计                                           55,660,150.08                                       47.83

    (5)年末其他应收款中全额计提坏账准备的金额为18,957,900.79元。
    5.7预付账款
    (1)账龄分析及百分比

                                                年         末        数                                 年          初          数
  账     龄
                                                金       额       占总额的比例%                         金       额      占总额的比例%
  1年以内                                     75,605,703.25              96.60                        61,987,520.68             81.07
  1—2年                                       2,381,417.33               3.04                        14,142,131.15             18.50
  2—3年                                         247,318.81               0.31                           239,380.00              0.31
  3年以上                                         35,380.00               0.05                            90,000.00              0.12
  合     计                                   78,269,819.39             100.00                        76,459,031.83            100.00

    (2)年末预付账款中无预付持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)金额较大的预付账款情况如下:

  单位名称                                                      年    末    数                 账      龄                       内容
  上海涌智投资管理有限公司                                       34,192,203.84                 1年以内                         购货款
  广东省徐闻县大水桥糖厂有限公司                                 11,669,904.44                 1年以内                         购货款
  大连建储谷物贸易有限公司                                        8,000,000.00                 1年以内                         购货款
  大连粮基国际贸易有限公司                                        6,000,000.00                 1年以内                         购货款
  合        计                                                   59,862,108.28

    (4)账龄在1年以上的大额的预付账款的情况如下:

  单位名称                                                      年    末    数                   账    龄            未收回的原因
  海南商道实业有限公司                                            1,000,000.00                   1—2年                 尚未结算
  合       计                                                     1,000,000.00

    5.8      存货

                                       年      末     数                                              年      初     数
  项   目
                            金    额          跌价准备             账面价值                金    额            跌价准备             账面价值
  原材料               28,061,510.37      2,917,163.42        25,144,346.95           23,281,410.77        2,917,163.42        20,364,247.35
  包装物               10,403,469.78      1,381,523.52         9,021,946.26            9,390,380.16        1,381,523.52         8,008,856.64
  在产品               41,158,090.91                          41,158,090.91           29,392,914.00                            29,392,914.00
  库存商品             92,506,918.93      2,528,178.66        89,978,740.27           93,083,193.04        2,528,178.66        90,555,014.38
  低值易耗品               91,826.06                              91,826.06              338,296.60                               338,296.60
   开发成本            12,874,315.84      6,474,000.00         6,400,315.84           11,541,878.76        6,474,000.00         5,067,878.76
   发出商品
   合     计          185,096,131.89     13,300,865.60       171,795,266.29           167,028,073.33      13,300,865.60       153,727,207.73

    (1)开发成本分类如下:

                                                      年               末               数                                                           年               初               数
项目名称
                                            金     额                  跌价准备                        账面价值                              金     额                   跌价准备                    账面价值
明日苑                                   8,498,000.00              6,474,000.00                    2,024,000.00                           8,498,000.00               6,474,000.00                2,024,000.00
银泰大厦                                 1,978,878.76                                              1,978,878.76                           3,043,878.76                                           3,043,878.76
兴力国际大厦                             1,449,344.96                                              1,449,344.96
雁北花园                                   948,092.12                                                948,092.12
合       计                             12,874,315.84              6,474,000.00                    6,400,315.84                          11,541,878.76               6,474,000.00                5,067,878.76

    (2)存货可变现净值的确定系按单个存货项目在公平的市场交易中,交易双方自愿进行交易的市场价格扣除为进一步加工或销售需追加的成本后的净值确定。
    5.9待摊费用

类       别                                                                                         年末数                                                            年初数
广告制作费                                                                                                                                                                 722,079.24
租赁费                                                                                                                                                                      50,431.85
保险费                                                                                                                                                                       4,617.30
其       他                                                                                                                                                                192,766.87
合       计                                                                                                                                                                969,895.26

    年末数较年初数减少系待摊费用按受益期摊销完毕所致。
    5.10长期股权投资
    (1)长期投资分类

                                                            年            初            数                                                                                                年             末           数
   项           目                                                                                                     本年增加                 本年减少
                                                    账面余额               减值准备                账面净额                                                                  账面余额                  减值准备               账面净额
   长期股权投资                                19,417,673.97           7,633,363.19           11,784,310.78          1,675,116.88               8,849,777.72            12,243,013.13              5,420,676.66           6,822,336.47
   ⑴成本法长期股权投资                         3,865,000.00           2,990,000.00              875,000.00                                       875,000.00             2,990,000.00              2,990,000.00
     其中:长期股票投资
     成本法其他长期股权投资                     3,865,000.00           2,990,000.00              875,000.00                                       875,000.00             2,990,000.00              2,990,000.00
   ⑵权益法长期股权投资                         9,990,912.68           4,643,363.19            5,347,549.49          1,501,064.15               4,448,050.19             7,043,926.64              2,430,676.66           4,613,249.98
   其中:对子公司投资                           4,412,944.67           4,412,944.67                                                             2,212,686.53             2,200,258.14              2,200,258.14
           对合营公司投资
           对联营公司投资                       5,577,968.01             230,418.52            5,347,549.49          1,501,064.15               2,235,363.66             4,843,668.50                230,418.52           4,613,249.98
    (3)股权投资差额
    (4)合并价差                               1,561,761.29                                    1,561,761.29              174,052.73                167,627.53            1,568,186.49                                      1,568,186.49
    (5)长期债权投资
   其中:国债投资
           其他长期债权投资
    (6)其他长期投资                           4,000,000.00                                    4,000,000.00                                      3,359,100.00              640,900.00                                        640,900.00
   合      计                                19,417,673.97            7,633,363.19           11,784,310.78            1,675,116.88              8,849,777.72           12,243,013.13             5,420,676.66             6,822,336.47

    (2)成本法核算的其他长期股权投资

   被投资单位名称                                      投资期限                                 占被投资单位注册资本比例                                      年末投资金额                        年初投资金额
   南京椰宁工业发展公司                                1993—                                                   19.00%                                          190,000.00                          190,000.00
   威海紫薇生物科技有限公司                            2001.4—                                                 25.00%                                                                              875,000.00
   海南椰卉股份有限公司                                2000.12—2020.12                                         18.64%                                        2,800,000.00                        2,800,000.00
   合                    计                                                                                                                                   2,990,000.00                        3,865,000.00

    (3)对子公司投资

   被投资单位名称                                              投资期限                              占被投资单位注册资本比例                                 年末投资金额                        年初投资金额
   海南椰岛营销有限公司                                        2003.6—2013.6                                         80.00%                                    800,258.14                          800,258.14
   海南椰岛农牧业发展有限公司                                  2004.4—2054.4                                         90.00%                                  1,000,000.00                        1,000,000.00
   海口椰岛齐力商贸有限公司                                    2005.3—2024.3                                         80.00%                                    400,000.00                          400,000.00
   北海椰岛房地产开发公司                                      1997.3—                                              100.00%                                                                        819,186.53
   万宁椰春矿产品有限公司                                      2005.1—2008.3                                         90.00%                                                                        450,000.00
   万宁椰岛特产工贸有限公司                                    2003.5—2013.5                                         47.00%                                                                        493,500.00
   万宁椰岛农特产品贸易有限公司                                2003.1—2008.1                                         90.00%                                                                        450,000.00
   合                    计                                                                                                                                   2,200,258.14                        4,412,944.67

    (4)对联营公司投资

   被投资单位名称                                              投资期限                              占被投资单位注册资本比例                                 年末投资金额                        年初投资金额
   海南椰岛神特饮料有限公司                                    1993—                                                 40.00%                                    230,418.52                            230,418.52
   海南椰岛酒精工业有限公司                                    2002.6—2032.6                                         47.10%                                  3,112,185.83                        5,347,549.49
   威海紫薇生物科技有限公司                                    2001.4—                                               42.00%                                  1,501,064.15
   合                    计                                                                                                                                   4,843,668.50                        5,577,968.01

    (5)权益法核算的长期股权投资

                                                                                本年被投资单位        本年分得的
  被投资单位名称                            初始投资额         追加投资额                                                        累计增减额
                                                                                  权益增减额          现金红利额
  海南椰岛营销有限公司                      800,000.00                                                                               258.14
  海南椰岛农牧业发展有限公司              1,000,000.00
  海口椰岛齐力商贸有限公司                  400,000.00
  海南椰岛神特饮料有限公司                5,100,000.00                                                                        -4,869,581.48
  海南椰岛酒精工业有限公司               14,600,000.00                             -2,235,363.66                             -11,487,814.17
  威海紫薇生物科技有限公司                  875,000.00         595,000.00              31,064.15                                  31,064.15
  合             计                      22,775,000.00         595,000.00          -2,204,299.51                             -16,326,073.36

    (6)长期投资减值准备

被投资单位名称                                  年初数             本年增加                 本年减少                  年末数           计提原因
南京椰宁工业发展有限公司                       190,000.00                                                            190,000.00        停业
海南椰卉股份有限公司                         2,800,000.00                                                          2,800,000.00        停业
万宁椰春矿产品有限公司                         450,000.00                                 450,000.00                                   股权转让转出
海南椰岛营销有限公司                           800,258.14                                                            800,258.14        停业
北海椰岛房地产开发公司                         819,186.53                                 819,186.53                                   内部清理
万宁椰岛特产工贸有限公司                       493,500.00                                 493,500.00                                   股权转让转出
万宁椰岛农特产品贸易有限公司                   450,000.00                                 450,000.00                                   股权转让转出
海南椰岛农牧业发展有限公司                   1,000,000.00                                                          1,000,000.00        停业
海口椰岛齐力商贸有限公司                       400,000.00                                                            400,000.00        停业
海南椰岛神特饮料有限公司                       230,418.52                                                            230,418.52        停业
合             计                            7,633,363.19                               2,212,686.53               5,420,676.66

    (7)合并价差

被投资单位名称                                   初始金额       摊销期限             年初数         本年摊销额             摊余价值        形成原因
海南椰岛益得商贸有限公司                       986,207.40           13年         812,154.67          65,408.44           920,798.96        增持股权
上海椰岛企业发展有限公司                       817,752.68            6年         749,606.62         102,219.09           647,387.53        增持股权
合             计                            1,668,062.27                      1,561,761.29         167,627.53         1,568,186.49

    (8)其他投资

被投资单位名称                  年  初   数             本年增加           本年减少          年   末  数
石油化工项目投资               4,000,000.00                            3,359,100.00           640,900.00
合           计                4,000,000.00                            3,359,100.00           640,900.00

    (9)被投资单位的主要会计政策与母公司的会计政策一致,不存在投资变现及投资收益汇回的重大限制。
    5.11固定资产及累计折旧
    (1)固定资产原值

 固定资产类别                     年初数               本年增加          本年减少               年末数
 房屋建筑物                  134,664,650.63       12,657,166.35      4,391,316.03         142,930,500.95
 机器设备                    106,417,611.20        3,319,305.55      3,049,631.29         106,687,285.46
 运输设备                     12,850,073.44        1,845,999.65      1,014,310.70          13,681,762.39
 工具器具                     13,235,180.29        2,614,117.54        397,372.67          15,451,925.16
 合     计                   267,167,515.56       20,436,589.09      8,852,630.69         278,751,473.96

    (2)累计折旧

 固定资产类别                     年初数               本年增加          本年减少               年末数
 房屋建筑物                   16,931,616.99        4,025,873.84         86,687.55          20,870,803.28
 机器设备                     44,158,240.07        7,791,056.47        929,960.34          51,019,336.20
 运输设备                      5,718,556.55        1,064,418.52        285,384.31           6,497,590.76
 工具器具                      4,579,836.49        2,335,712.19        102,836.77           6,812,711.91
 合     计                    71,388,250.10       15,217,061.02      1,404,868.97          85,200,442.15

    (3)固定资产净值

 房屋建筑物                  117,733,033.64                                               122,059,697.67
 机器设备                     62,259,371.13                                                55,667,949.26
 运输设备                      7,131,516.89                                                 7,184,171.63
 工具器具                      8,655,343.80                                                 8,639,213.25
 合计                        195,779,265.46                                               193,551,031.81

    (4)固定资产减值准备

    固定资产类别                                年初数                      本年增加                本年减少                      年末数
    房屋建筑物
    机器设备
    运输设备                                      20,436.62                                                                         20,436.62
    工具器具                                     325,221.65                                                                        325,221.65
    合       计                                  345,658.27                                                                        345,658.27

    (5)固定资产净额

    房屋建筑物                               117,733,033.64                                                                    122,059,697.67
    机器设备                                  62,259,371.13                                                                     55,667,949.26
    运输设备                                   7,111,080.27                                                                      7,163,735.01
    工具器具                                   8,330,122.15                                                                      8,313,991.60
    合       计                              195,433,607.19                                                                    193,205,373.54

    (6)由在建工程完工转入的固定资产为8,254,778.98元。
    (7)本年出售的固定资产净值为7,447,761.72元。
    (8)无置换、抵押、担保、融资租赁租入固定资产。
    (9)本公司期末对固定资产逐项进行检查,对因市价下跌或技术功能性贬值导致可收回金额低于账面价值的单项固定资产计提了减值准备。
    5.12在建工程
    (1)分类列示:

                       预算数                                          本年转入                                                                   工程投入占预
工程名称                               年  初  数         本年增加                       其他减少数        减值准备        年末数     资金来源
                      (万元)                                        固定资产数                                                                    算的比例
A型宿舍工程             3,000       1,049,000.00            600.00                                     1,049,600.00                   其他来源        3.50%
上海办公楼              2,000       1,424,691.00            600.00                                     1,425,291.00                   其他来源        7.12%
椰岛公寓                2,100       8,984,483.95         31,007.36                     2,052,413.31                    6,963,078.00   其他来源       42.78%
健康食品GMP改造           190       1,112,661.74        722,958.09     1,835,619.83                                                   其他来源       100.00%
其他                                4,743,069.41     11,571,017.84     6,419,159.15    3,286,198.63                    6,608,729.47   其他来源
合   计                             17,313,906.10    12,326,183.29     8,254,778.98    5,338,611.94    2,474,891.00   13,571,807.47

    (2)本年无利息资本化金额。
    (3)在建工程减值准备

       种       类                                   年    初    数               本年增加               本年减少                 年    末    数
       上海办公楼                                                             1,425,291.00                                          1,425,291.00
       A型宿舍工程                                                            1,049,600.00                                          1,049,600.00
       合       计                                                            2,474,891.00                                          2,474,891.00

    5.13无形资产
    (1)分类列示:

                        取得                                                                                                                             剩余摊
种     类                             原始金额          年初数           本年增加     本年转出       本年摊销        累计摊销数         年  末   数
                        方式                                                                                                                             销年限
龙华路土地使用权         购买     32,105,720.00    27,067,710.40                                    466,595.04     5,504,604.64      26,601,115.36        52.38
儋州那大土地使用权       购买      3,672,581.73     3,152,847.92         5,793.57                    77,665.16       675,064.13       3,080,976.33        39.67
中山土地使用权           购买      3,921,420.00     2,986,506.00                                     78,428.40     1,091,770.80       2,908,077.60           48
上海土地使用权           购买      6,240,000.00     5,351,892.00                                    117,624.00     1,005,732.00       5,234,268.00        41.83
澄迈老城土地使用权       购买      3,234,000.00     2,910,427.98                                     64,507.98       388,080.00       2,845,920.00           44
海口滨濂村土地使用
权                       购买      4,281,354.57     3,647,761.56                                     30,197.16       663,790.17       3,617,564.40        53.44
邛崃川源土地使用权       购买        800,000.00       720,000.18                                     15,999.96        95,999.78         704,000.22           44
上海土地使用权           购买      4,370,000.00     3,801,375.00                                     81,750.00       650,375.00       3,719,625.00        42.43
洋浦开发区土地使用
权                       购买      7,020,348.39     6,844,839.68                                    120,260.76       295,769.47       6,724,578.92           68
川源商标使用权           购买        260,130.00                                                                      260,130.00
山兰玉液商标权           购买        155,500.00        29,619.08                                     22,214.28       148,095.20           7,404.80         0.33
商标使用权               购买         23,000.00        18,700.00                                      2,200.00         6,500.00          16,500.00        34.35
包装专利权               购买         26,590.00         8,229.52                                      3,798.60        22,159.08           4,430.92         0.26
软     件                购买          6,420.00         5,457.00                                        642.00         1,605.00           4,815.00          7.5
商标专利权               购买        110,481.00        72,338.75                                     15,783.00        53,925.25          56,555.75         3.58
网络防火墙               购买         23,520.00        17,640.00                                      7,840.00        13,720.00           9,800.00         1.25
老城土地                 购买      7,064,067.90                      7,064,067.90                    50,674.80        50,674.80       7,013,393.10
合    计                          73,315,133.59    56,635,345.07     7,069,861.47                 1,156,181.14    10,927,995.32      62,549,025.40

    (2)无形资产减值准备

       种       类                                        年    初    数          本年增加             本年减少                   年    末    数
       海口滨濂村土地使用权                                 2,453,193.00                                                            2,453,193.00
       合       计                                          2,453,193.00                                                            2,453,193.00

    5.14长期待摊费用

种      类             原始金额         年初数         本年增加         本年摊销          累计摊销      本年减少         年末数        剩余摊销年限
路面工程             122,366.34         32,315.50                      24,473.28        114,524.12                         7,842.22         0.32
房屋维修费           175,142.00         72,692.92                      35,028.36        137,477.44                        37,664.56         1.08
开办费                 3,706.53                        3,706.53                                                            3,706.53
其      他           213,847.92        195,915.58                      60,003.52         17,932.34                       135,912.06         11.50
合      计           515,062.79        300,924.00      3,706.53       119,505.16        269,933.90                       185,125.37

    长期待摊费用年末数较年初数减少38.48%,系原开办费已摊销完毕。
    5.15       短期借款

  借款类别                                               币种                            年    末    数                      年    初    数
  信用借款                                                RMB                            110,000,000.00                      267,000,000.00
  保证借款                                                RMB                             53,000,000.00
  合       计                                                                            163,000,000.00                      267,000,000.00

    (1)短期借款年末数比年初数减少38.95%,系归还银行短期借款所致;
    (2)无已到期未偿还的借款。
    5.16应付票据

  种             类                                    年    末    数                     年    初    数                备    注
  银行承兑汇票                                          50,000,000.00                                                     保证金
  合             计                                     50,000,000.00

       (1)应付票据年末数较年初数增加100.00%,系原材料采购增加所致。
       (2)无应付持有本公司5%(含5%)以上表决权股份的股东单位票据。
       (3)2007年1月18日本公司已支付应付票据款50,000,000.00元。
       5.17应付账款
       (1)年末应付账款为99,037,803.48元。
       (2)年末应付账款中无应付持有本公司5%(含5%)以上表决权股份的股东单位款项。
       5.18预收账款
       (1)年末预收账款为25,535,457.94元。
        (2)年末预收账款中无预收持有本公司5%(含5%)以上表决权股份的股东单位款项。
        (3)预收账款年末数较年初数减少53.42%,系预收客户货款减少所致。
     5.19应付工资
      (1)年末应付工资为2,927,469.04元。
      (2)无拖欠性质工资。
      (3)应付工资年末数较年初数减少49.92%,系支付以前年度预提的工资所致。
     5.20应付股利

    投资者名称                                    年   末  数            年  初   数    欠付股利原因
    海口市国有资产经营有限公司                   7,201,000.00           8,187,000.00      尚未领取
    贵州神采广告有限公司                         2,280,000.00           2,280,000.00       尚未领取
    海南琪琳包装有限公司                         1,058,382.00           1,058,382.00       尚未领取
    深圳市慧能(集团)有限公司                       750,000.00             750,000.00       尚未领取
    其他投资者                                  10,544,708.51          16,919,762.19       尚未领取
    合       计                                 21,834,090.51          29,195,144.19
    5.21应交税金

     税  种                                        年   末  数            年  初   数       计交标准
     增值税                                      13,555,816.46           8,441,492.05      详见附注3
     营业税                                         486,935.50             514,416.76      详见附注3
     消费税                                      10,372,576.74           3,528,107.97      详见附注3
     城市维护建设税                               1,169,470.28             399,859.28      详见附注3
     企业所得税                                   1,441,236.39             683,112.13      详见附注3
     个人所得税                                     115,150.50             153,397.90      详见附注3
     房产税                                         132,350.45                             详见附注3
     土地使用税                                       8,882.81             -36,050.94      详见附注3
     土地增值税                                      64,754.88
     印花税                                         117,207.39             102,927.44      详见附注3
     合  计                                      27,464,381.40          13,787,262.59

    (1)应交税金年末数比年初数增加99.20%,系酒类销售增长,12月增值税、消费税增加所致。
    (2)无超过法定纳税期限的税款。
    5.22其他应交款

     项     目                                     年   末  数            年  初   数       计交标准
     教育费附加                                     517,627.37             254,464.25      详见附注3
     河道维护建设费                                  89,061.17             128,042.91      详见附注3
     交通重点建设基金                                                       11,208.49      详见附注3
     合     计                                      606,688.54             393,715.65

    (1)其他应交款年末数比年初数增加54.09%,系酒类销售增长所致。
    5.23其他应付款
    (1)年末其他应付款余额为29,745,706.50元。
    (2)年末其他应付款中无应付持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)年末大额其他应付款情况如下:

          单位名称                                                                                       金            额                       账       龄                       性          质
          南京下关区拆迁安置办公室                                                                           3,099,615.20                        2-3年                            往来款
          梁玉梅                                                                                             2,000,000.00                        2-3年                            往来款
          武汉康瑞达有限公司                                                                                 1,000,000.00                        2-3年                            往来款
          合            计                                                                                   6,099,615.20

    (4)账龄超过3年的其他应付款为1,860,542.03元,其中大额的其他应付款香港宝利威企业有限公司658,852.83元和北京豪文广告有限公司330,000.00元。
    5.24预提费用

          项       目                                                                                年       末       数                      年       初       数                    年末结存原因
          利       息                                                                                252,632.41                                 385,187.50                                          预提
          水电费                                                                                                                                         201,351.89                                 预提
          运杂费                                                                                                                                         698,412.70                                 预提
          其       他                                                                                                                            28,738.58                                          预提
          合       计                                                                                          252,632.41                              1,313,690.67

    预提费用年末数较年初数减少80.77%,主要系支付各项应付费用所致。
    5.25股本

                                                                                                                     本次变动增减(+、-)
     类           别                               本次变动前                                                                                                                                         本次变动后
                                                                            发行新股                  送股              公积金转股                   其他                       小计
     一、尚未流通股份
     1、发起人股份                                58,990,000.00                                                                                -58,990,000.00             -58,990,000.00
     其中:国家拥有股份                           46,390,000.00                                                                                 -46,390,000.00            -46,390,000.00
              境内法人持有股份                    12,600,000.00                                                                                 -12,600,000.00            -12,600,000.00
              外资法人持有股份
              其   他
     2、募集法人股                                33,010,000.00                                                                                 -33,010,000.00            -33,010,000.00
     3、内部职工股
     4、优先股或其他
     尚未流通股份合计                             92,000,000.00                                                                                -92,000,000.00             -92,000,000.00
     二、有限售条件的流通股份
     1、国家拥有股份                                                                                                     23,848,613.00          23,848,613.00              23,848,613.00
  2、境内法人持有股份                                                                             41,511,387.00          41,511,387.00          41,511,387.00
  有限售条件的流通股合计                                                                          65,360,000.00          65,360,000.00          65,360,000.00
  三、无限售条件的流通股份                                                                                                                      
  A股                                              74,000,000.00         26,640,000.00                                  100,640,000.00          100,640,000.00
  无限售条件的合计                                 74,000,000.00         26,640,000.00                                  100,640,000.00          100,640,000.00
  三、股份总数                                    166,000,000.00         26,640,000.00           -26,640,000.00                                 166,000,000.00

    2006年1月12日,《海南椰岛(集团)股份有限公司股权分置改革方案》经海南省政府国有资产监督管理委员会琼国资函[2006] 21号文批复,并经本公司股权分置改革相关股东大会审议通过,公司非流通股股东通过向方案实施的股权登记日登记在册的全体流通股股东按每10股流通股支付3.6股对价股份,共支付26,640,000.00股股票给全体流通股股东,从而获得在上海证券交易所流通的权利。2006年2月15日本公司股权分置改革方案实施完毕,公司总股本仍为166,000,000股,其中有限售条件的流通股份65,360,000股,无限售条件的流通股份100,640,000股。
    5.26资本公积

     项     目                    年   初  数           本年增加         本年减少            年   末  数
     股本溢价                  158,735,966.03                          772,139.97         157,963,826.06
     股权投资准备                7,995,510.59       8,844,001.91                           16,839,512.50
     其他资本公积                  638,364.46                          638,364.46
     合     计                 167,369,841.08       8,844,001.91     1,410,504.43         174,803,338.56

    年初资本公积余额为167,369,841.08元,本期增加8,844,001.91元,系增加股权投资形成的股权投资准备,本期减少1,410,504.43元,系支付的股权分置改革费用,年末资本公积余额为174,803,338.56元。
    5.27盈余公积

     项     目                    年   初  数           本年增加           本年减少          年   末  数
     法定盈余公积               69,166,232.03      47,772,731.29      16,496,310.35       100,442,652.97
     法定公益金                 35,042,681.11                         35,042,681.11
     合     计                 104,208,913.14      47,772,731.29      51,538,991.46       100,442,652.97

    盈余公积年初数为104,208,913.14元;本年增加数中35,042,681.11元系法定公益金转入法定盈余公积,另12,730,050.18元系根据本公司及控股子公司的公司章程规定,按本年净利润的10%计提盈余公积;本年减少系控股子公司以盈余公积分配股利14,210,866.08元,控股子公司的股权变化而减少盈余公积2,285,444.27元,盈余公积年末数为100,442,652.97元。
    5.28未分配利润

     项       目                        年  末   数       年   初  数
     本年净利润                       32,239,986.15     28,410,280.56
     加:年初未分配利润               73,751,932.96     81,394,235.49
               其他转入               16,496,310.35     -5,445,680.87
       可供分配的利润                122,488,229.46   104,358,835.18
       减:提取法定盈余公积           12,730,050.18     14,871,268.16
              提取法定公益金                             7,435,634.06
              提取任意盈余公积
              应付普通股股利                             8,300,000.00
       年末未分配利润                109,758,179.28     73,751,932.96
             其中:拟分配现金股利     13,280,000.00

    (1)其他转入系控股子公司以盈余公积分配股利及因股权变化、由盈余公积转入所致。
    (2)根据2007年2月7日本公司董事会通过的2006年度利润分配预案,按实现的净利润提取10%的法定盈余公积后,拟以2006年末总股本为基数,按每10股派0.08元向全体股东分派现金股利13,280,000.00元(含税),上述预案尚待本公司股东大会批准。
    5.29未确认的投资损失

  项       目                                      年   初   数                  本年增加                  本年减少                  年   末   数
  四川邛崃市川源酒业有限公司                       6,558,280.76                168,384.98                                             6726,665.74
  大连椰岛粮油有限公司                               463,598.40                                          463,598.40
  儋州椰岛淀粉有限公司                               191,327.14              1,397,559.88                                            1,588,887.02
  海南洋浦椰岛富美实业有限公司                       845,766.26              1,135,378.91                                            1,981,145.17
  万宁椰春矿产品有限公司                             108,957.62                                          108,957.62
  中山市椰岛饮料有限公司                           5,363,415.74              2,133,590.18                                            7,497,005.92
  上海盈动物流有限公司                                                         555,743.97                                              555,743.97
  合       计                                     13,531,345.92              5,390,657.92                572,556.02                 18,349,447.82

    未确认的投资损失本年减少572,556.02元,系合并范围减少以前年度未确认的投资损失。
    5.30主营业务收入及主营业务成本
    (1)业务分部

                                                 本     年    数                                                上    年    数
  项    目
                                营业收入               营业成本              营业利润             营业收入               营业成本           营业利润
  酒  类                  743,322,133.33         495,174,067.81        248,148,065.52       614,648,196.37         427,067,038.40     187,581,157.97
  贸  易                 962,129,952.24         958,576,265.73           3,553,686.51     1,053,697,788.80       1,033,694,215.33      20,003,573.47
  保健品                  39,246,026.93          22,939,879.47          16,306,147.46        38,059,928.94          19,822,567.84      18,237,361.10
  淀  粉                  15,473,877.25          16,268,782.74            -794,905.49        10,466,365.30           9,653,092.19         813,273.11
  其   他                  3,941,654.21           3,781,257.32             160,396.89         5,125,688.33           6,090,153.46        -964,465.13
  其中:关联交易         410,428,155.04         404,065,886.64           6,362,268.40       384,920,694.70         403,159,040.26     -18,238,345.56
  合  计               1,764,113,643.96       1,496,740,253.07         267,373,390.89     1,721,997,967.74       1,496,327,067.22     225,670,900.52
  内部抵销               410,428,155.04         404,065,886.64           6,362,268.40       384,920,694.70         403,159,040.76     -18,238,346.06
  合     计            1,353,685,488.92       1,092,674,366.43         261,011,122.49     1,337,077,273.04       1,093,168,026.46     243,909,246.58

    (2)地区分部

                                            本     年    数                                                   上    年     数
  项    目
                                营业收入             营业成本             营业利润              营业收入               营业成本             营业利润
  华南地区                223,527,611.58       197,017,049.62        26,510,561.96        324,189,933.04         294,091,158.71        30,098,774.33
  华东地区              1,353,969,209.60     1,186,895,096.76       167,074,112.84      1,206,342,355.87       1,092,192,868.70       114,149,487.17
  西南地区                 19,437,735.17        11,682,379.41         7,755,355.76          1,304,782.32           1,175,526.97           129,255.35
  华中地区                116,357,470.93        65,008,005.91        51,349,465.02        185,244,450.89         106,398,410.39        78,846,040.50
  华北地区                 15,912,218.36         8,970,514.09         6,941,704.27          4,399,571.66           2,307,034.30         2,092,537.36
  其他地区                 34,909,398.32        27,167,207.28         7,742,191.04            516,873.97             162,068.16           354,805.81
  其中:关联交易          410,428,155.04       404,065,886.64         6,362,268.40        384,920,694.71         403,159,040.77       -18,238,345.56
  小     计             1,764,113,643.96     1,496,740,253.07       267,373,390.89      1,721,997,967.74       1,496,327,067.22       225,670,900.52
  内部抵销                410,428,155.04       404,065,886.64         6,362,268.40        384,920,694.70         403,159,040.76       -18,238,346.06
  合     计             1,353,685,488.92     1,092,674,366.43       261,011,122.49      1,337,077,273.04       1,093,168,026.46       243,909,246.58

    (3)本年度和上年度本公司向前五名客户销售的收入总额及占全部销售收入的比例如下:

                                                         本    年   数                                             上    年   数
  项         目
                                            金    额             占全部销售收入的比例%                 金    额            占全部销售收入的比例%
  向前五名客户销售的收入总额             314,798,406.02                   23.25                    377,207,574.46                    28.21

    (4)本年度和上年度本公司向前五名供应商采购金额及占采购总额的比例如下:

                                         本  年   数                             上  年   数
 项     目
                                金   额         占采购总额的比例%       金   额        占采购总额的比例%
 向前五名供应商采购金额      271,262,327.07           24.83           257,022,972.64          23.51

    5.31主营业务税金及附加

 项   目                                  本   年  数                 上  年   数         计交标准
 营业税                                    336,581.07                  202,313.46        详见附注3
 消费税                                 22,234,414.44               13,777,224.25        详见附注3
 城建税                                  3,200,543.38                2,259,385.89        详见附注3
 教育费附加                              1,654,997.79                1,019,329.88        详见附注3
 土地增值税                                                            234,187.28        详见附注3
 合       计                            27,426,536.68               17,492,440.76

    主营业务税金及附加本年数较上年数增加56.79%,主要系消费税增加所致。
    5.32其他业务利润

                                 本     年     数                          上     年     数
 项     目
                          其他业务收入       其他业务成本            其他业务收入           其他业务成本
 材料及包装物销售                                                    3,504,657.89           3,488,444.86
 租   赁                                                               770,230.00              18,961.94
 其   他                    848,060.24         166,673.79              307,454.76             219,925.51
 合   计                    848,060.24         166,673.79            4,582,342.65           3,727,332.31

    5.33营业费用
    本年度营业费用110,105,854.36元,比上年度增加37.41%,主要系本年度广告费投入较大所致。
    5.34财务费用

 项     目                                           本  年   数                             上   年  数
 利息支出                                          15,153,540.46                           18,522,789.77
   减:利息收入                                     1,230,749.94                            1,156,125.92
 汇兑损失                                             277,785.38                               32,000.59
     减:汇兑收益                                                                              35,506.11
  贴现息                                                                                      133,944.44
     减:现金折扣                                                                              83,000.00
  银行手续费                                          139,656.23                              226,333.69
  合       计                                      14,340,232.13                           17,640,436.46

    5.35投资收益

                                                       本       年      数                                       上      年     数
  项         目
                                          短期投资           长期投资              合     计        短期投资           长期投资              合   计
  股票投资收益                          132,667.26                                132,667.26
  债权投资收益                                                                                                       613,058.38           613,058.38
  其中:债券收益
         委托贷款收益
         其他债权投资收益                                                                                            613,058.38           613,058.38
  联营或合营公司分配来的利润
  年末调整的被投资公司所有者权益                        -2,204,299.51          -2,204,299.51                      -2,357,704.25        -2,357,704.25
  净增减的金额
  股权投资差额摊销                                        -167,627.53            -167,627.53                        -106,300.98          -106,300.98
  股权投资转让收益                                          -1,794.95              -1,794.95       19,081.50                               19,081.50
  计提的短期投资跌价准备                                                                          128,690.40                              128,690.40
  计提的长期投资减值准备                                                                                           -5,240,129.07       -5,240,129.07
  合              计                    132,667.26      -2,373,721.99          -2,241,054.73      147,771.90       -7,091,075.92       -6,943,304.02

    投资收益本年数较上年数增加67.72%,主要系上年计提了长期投资减值准备所致。
    5.36期货收益

       项             目                                                        本    年    数                                 上    年    数
       期货投资收益                                                                 546,510.25                                  -7,541,158.96
       合             计                                                            546,510.25                                  -7,541,158.96

    期货收益本年数较上年数增加,主要系期货市场变化所致。
    5.37补贴收入

       项       目                                                              本    年    数                                 上    年    数
       收到的政府补贴                                                             2,645,931.08                                   6,457,016.20
       合       计                                                                2,645,931.08                                   6,457,016.20

    5.38营业外收入

     项     目                                             本   年  数                         上  年   数
     处置固定资产净收益                                     712,196.27                            6,400.00
     罚款收入                                               313,552.84                          470,675.20
     其     他                                                  694.98                          293,058.61
     合     计                                            1,026,444.09                          770,133.81

    5.39营业外支出

     项     目                                             本   年  数                         上  年   数
     处置固定资产净损失                                      64,243.54                           66,298.44
     在建工程净报废损失
     出售无形资产损失                                                                            52,631.97
     计提的固定资产减值准备
     计提的在建工程减值准备                               2,474,891.00
     罚款支出                                               162,016.36                          463,775.56
     捐赠支出                                               799,160.00                          369,301.29
     其他支出                                                64,567.85                          225,050.94
     合     计                                            3,564,878.75                        1,177,058.20

    5.40收到的其他与经营活动有关的现金

     项       目                                                                                   金    额
     收到上海丰德企业发展有限公司往来款                                                       11,744,745.00
     收到广东中谷糖业集团有限公司往来款                                                        5,000,000.00
     其       他                                                                               7,043,565.14
     合       计                                                                              23,788,310.14

    5.40支付的其他与经营活动有关的现金

     项       目                                                                                 金   额
     支付上海兆佳贸易有限公司往来款                                                         2,500,000.00
     支付广告宣传费                                                                        44,375,531.88
     支付运输费                                                                            18,640,005.83
     支付咨询费                                                                             2,692,452.58
     支付差旅费                                                                             4,781,405.93
       支付办公费                                                                           3,658,369.06
       支付业务招待费                                                                       2,640,103.90
       支付邮电通讯费                                                                       2,156,127.86
       支付其他                                                                            17,775,074.96
       合      计                                                                          99,219,072.00

    5.41收到的其他与筹资活动有关的现金

       项       目                                                                                                                金     额
       利息收入                                                                                                                1,230,749.94
       合       计                                                                                                             1,230,749.94

    5.42支付的其他与筹资活动有关的现金

       项       目                                                                                                                金     额
       银行手续费                                                                                                              2,064,933.46
       合       计                                                                                                             2,064,933.46

    附注6:母公司会计报表主要项目注释
    6.1货币资金

                                 年           末          数                                   年         初           数
 项         目                                                 折算的记账                                                     折算的记账
                     原币        原币金额       折算汇率                         原币        原币金额          折算汇率
                                                               本位币金额                                                     本位币金额
 现         金        RMB           45,325.72                      45,325.72     RMB             99,647.92                        99,647.92
 银行存款             RMB       30,092,240.74                  30,092,199.06     RMB         52,016,772.52                    52,016,772.52
 银行存款             USD           11,577.44     7.8087           90,404.76     USD             10,991.26      8.0702            88,701.67
 其他货币资金         RMB                                      15,522,506.47                  2,767,739.92                     2,767,739.92
 合          计                                                45,750,436.01                                                  54,972,862.03

    (1)年末其他货币资金为保证金存款15,522,506.47元。
    (2)年末货币资金除保证金存款15,522,506.47元外,无抵押、冻结等对变现有限制或存放在境外、或有潜在回收风险的款项。
    6.2应收账款及坏账准备
    (1)账龄分析及百分比

                               年            末              数                                       年               初               数
                            账面余额                  坏账准备                                       账面余额                   坏账准备
账  龄
                                                            比           账面净额                                                                  账面净额
                金  额        比例%         金   额                                      金  额         比例%        金  额        比例
                                                            例
1年以内     39,337,941.73      54.00       1,180,138.25     3%      38,157,803.48      1,945,556.27      2.42         97,277.81       5%       1,848,278.46
1—2年         207,056.82       0.28          20,705.68    10%         186,351.14     68,718,101.95     85.46      6,871,810.20      10%      61,846,291.75
2—3年      24,547,909.66      33.70      23,075,335.31    30%       1,472,574.35      4,951,857.68      6.16      1,485,557.31      30%       3,466,300.37
3年以上      8,758,107.72      12.02       4,379,053.86    50%       4,379,053.86      4,790,969.30      5.96      4,790,969.30     100%
合  计      72,851,015.93     100.00      28,655,233.10             44,195,782.83     80,406,485.20    100.00     13,245,614.62               67,160,870.58

    (2)年末应收账款中无应收持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)应收账款金额前五名的欠款金额合计及占应收账款总额的比例如下:

                                                            年       末        数                               年        初         数
     项       目
                                                 金      额             占总额的比例%                   金     额             占总额的比例%
     应收账款前五名合计                      43,725,544.32                   60.02%               76,310,616.96                     94.91

           (4)年末应收账款中全额计提坏账准备的金额为22,444,232.01元。
          6.3其他应收款
            (1)账龄分析及百分比

    年            末               数                                         年              初                数
    账   龄              账面余额                    坏账准备                                      账面余额                     坏账准备
    账面净额                                                                    账面净额
    金   额        比例%         金  额        比例                           金  额         比例%         金   额        比例
    1年以内       94,226,116.95      51.70      2,823,471.50       3%    91,402,645.45     141,258,098.51      64.96       9,413,467.33       5%    131,844,631.18
    1—2年        20,482,227.77      11.24      4,500,652.63      10%     15,981,575.14     53,053,070.33      24.40      18,082,641.68      10%      34,970,428.65
    2—3年        46,166,591.61      25.33     27,062,131.81      30%     19,104,459.80     14,879,330.38       6.84       7,199,870.07      30%       7,679,460.31
    3年以上       21,375,028.62      11.73     14,553,261.31      50%     6,821,767.31       8,262,632.28       3.80       8,262,632.28     100%
    合   计      182,249,964.95     100.00     48,939,517.25             133,310,447.70    217,453,131.50     100.00      42,958,611.36              174,494,520.14
    (2)年末其他应收款中无应收持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)其他应收款金额前五名的欠款金额合计及占其他应收款总额的比例如下:

                                        年    末    数                           年   初    数
 项     目
                                   金    额         占总额的比例%         金   额          占总额的比例%
 其他应收款前五名合计          113,331,111.08          62.18         154,506,045.39         71.04

    (4)年末大额欠款单位情况如下:

 单位名称                                 金     额      占其他应收款总额比例%        欠款时间       性     质
 海南洋浦椰岛淀粉工业有限公司          39,768,186.99                 21.20             1年以内        内部往来
 海口椰岛酒厂有限公司                  24,025,742.15                 12.81             1年以内        内部往来
 中山市椰岛饮料有限公司                21,175,804.90                 11.29               1-2年        内部往来
 四川邛崃市川源酒业有限公司            14,559,132.82                  7.76               1-2年        内部往来
 大连椰岛粮油有限公司                  13,802,244.22                  7.36               1-2年          往来款
 合       计                          113,331,111.08                 60.41

    (5)年末其他应收款中全额计提坏账准备的金额为29,330,922.23元。
    6.4预付账款
    (1)账龄分析及百分比

                                 年      末      数                          年       初       数
 账    龄
                           金     额         占总额的比例%                 金    额     占总额的比例%
 1年以内               24,800,185.95               99.53               6,261,358.78        69.28
 1—2年                                                                2,776,462.20        30.72
 2—3年                   118,015.54                0.47
 3年以上
 合    计              24,918,201.49              100.00               9,037,820.98       100.00

    (2)年末预付账款中无预付持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    (3)金额较大的预付账款情况如下:

 单位名称                                     年   末  数            账    龄                     内  容
 上海涌智投资管理有限公司                   19,849,187.51            1年以内                      购货款
 广西食糖中心批发市场有限公司                1,982,277.49            1年以内                      购货款
 合     计                                  21,831,465.00

    (4)账龄在1年以上的大额的预付账款的情况如下:

   单位名称                                                                                      年末数                                           账        龄                              未收回的原因
   深圳绵峰                                                                                             80,015.54                                2—3年                                         尚未结算
   合           计                                                                                      80,015.54

    (5)预付账款年末数较年初数增加1.75倍,主要系预付购货款增加所致。
    6.5存货

                                                                年         末          数                                                                       年         初          数
   项     目
                                                 金     额                   跌价准备                       账面价值                              金      额                     跌价准备                  账面价值
   原材料                                     1,081,494.75                                                1,081,494.75                          2,359,713.47                                           2,359,713.47
   包装物                                     4,248,656.22                                                4,248,656.22                          2,734,866.51                                           2,734,866.51
   库存商品                                   5,388,465.42                                                5,388,465.42                         14,873,728.95                                          14,873,728.95
   低值易耗品                                       875.00                                                      875.00                              6,655.00                                               6,655.00
   在产品                                    29,764,657.77                                               29,764,657.77                         14,030,186.71                                          14,030,186.71
   开发成本                                   9,947,344.96               6,474,000.00                     3,473,344.96                          8,498,000.00           6,474,000.00                    2,024,000.00
   发出商品
   合       计                               50,431,494.12               6,474,000.00                    43,957,494.12                         42,503,150.64           6,474,000.00                   36,029,150.64

    (1)开发成本分类如下:

                                                              年             末             数                                                              年             初             数
   项目名称
                                                 金     额                   跌价准备                         账面价值                            金      额               跌价准备                        账面价值
   明日苑                                     8,498,000.00               6,474,000.00                     2,024,000.00                          8,498,000.00           6,474,000.00                    2,024,000.00
   兴力国际大厦房
                                              1,449,344.96                                                1,449,344.96
   产
   合       计                                9,947,344.96               6,474,000.00                     3,473,344.96                          8,498,000.00           6,474,000.00                    2,024,000.00

    (2)存货可变现净值的确定系按单个存货项目在公平的市场交易中,交易双方自愿进行交易的市场价格扣除为进一步加工或销售需追加的成本后的净值确定。
    6.6长期股权投资
    ⑴长期投资分类

                                                     年           初            数                                                                                                   年             末           数
项        目                                                                                                       本年增加                 本年减少
                                          账面余额              减值准备                   账面净额                                                                       账面余额            减值准备                账面净额
长期股权投资                        444,257,313.49            7,533,363.19             436,723,950.30           121,611,613.55           121,661,168.88             444,207,758.16          5,320,676.66          438,887,081.50
⑴成本法长期股权投资                  3,865,000.00            2,990,000.00                 875,000.00                                        875,000.00               2,990,000.00          2,990,000.00
其中:长期股票投资
成本法其他长期股权投
                                      3,865,000.00            2,990,000.00                 875,000.00                                        875,000.00               2,990,000.00          2,990,000.00

⑵权益法长期股权投资                439,580,158.82            4,543,363.19             435,036,795.63           121,437,560.82           120,720,760.44             440,296,959.92          2,330,676.66          437,966,282.54
其中:对子公司投资                  434,002,190.81            4,312,944.67             429,689,246.14           119,936,496.67           118,485,396.78             435,453,290.70          2,100,258.14          431,901,932.67
        对合营公司投资
        对联营公司投资                 5,577,968.01              230,418.52              5,347,549.49              1,501,064.15            2,235,363.66              4,843,668.50              230,418.52           4,613,249.98
 (3)股权投资差额                         812,154.67                                        812,154.67                174,052.73               65,408.44                920,798.96                                     920,798.96
 (4)长期债权投资
其中:国债投资
        其他长期债权投

 (5)其他长期投资
合      计                           444,257,313.49            7,533,363.19            436,723,950.30            121,611,613.55          121,661,168.88            444,207,758.16            5,320,676.66         438,887,081.50

    (2)成本法核算的其他长期股权投资

   被投资单位名称                                           投资期限                             占被投资单位注册资本比例                                年末投资金额                      年初投资金额
   南京椰宁工业发展公司                                     1993—                                                19.00%                                       190,000.00                         190,000.00
   威海紫薇生物科技有限公司                                 2001.4—                                              25.00%                                                                          875,000.00
   海南椰卉股份有限公司                                     2000.12—2020.12                                      18.64%                                     2,800,000.00                       2,800,000.00
   合                 计                                                                                                                                     2,990,000.00                       3,865,000.00

    (3)对子公司的投资

                                                                                                            占被投资单位注册
   被投资单位名称                                                               投资期限                                                                     年末投资金额                       年初投资金额
                                                                                                                  资本比例
   海口椰岛酒厂有限公司                                                2000.1—2030.1                              100.00%                                   9,243,261.90                      12,613,412.79
   海南椰岛酒业有限公司                                                2001.5—2050.5                              100.00%                                  15,999,152.47                      23,458,778.07
   海口黄酒酿造有限公司                                                1995.3—2115.3                               97.22%                                   3,932,207.37                       3,967,956.51
   海口市华美保健用品公司                                              1992.9—2006.9                              100.00%                                     769,065.22                         834,887.94
   海南昌源商贸有限公司                                                2004.5—2024.5                               90.00%                                   6,858,337.17                       5,270,414.93
   海南椰岛益得商贸有限公司                                            2003.12—2018.11                            100.00%                                  46,398,020.14                      44,323,555.99
   海口开福商贸有限公司                                                2004.3—2024.3                               10.00%                                   1,360,532.25                       1,338,603.91
   海南椰岛滋补酒业有限公司                                            2002.1—2012.1                                                                                                             632,146.57
   海南椰岛健康食品有限公司                                            2003.4—2023.4                               85.00%                                   1,500,044.31                       1,739,289.10
   海南儋州椰岛高效农业开发有限公司                                    2001.9—2016.9                               95.00%                                   5,737,422.47                       6,266,572.74
   儋州椰岛淀粉有限公司                                                2004.5—2019.5                               90.00%
   海南椰岛积谷科工贸有限公司                                          2001.7—2050.7                              100.00%                                   5,131,550.19                       3,935,179.20
   海南洋浦椰岛贸易有限公司                                            2002.3—2017.3                              100.00%                                   6,128,138.68                       7,735,570.98
   椰岛(集团)洋浦物流有限公司                                        2003.2—2023.2                               97.50%                                  63,586,345.46                      58,931,336.04
   海南洋浦椰岛淀粉工业有限公司                                        2001.8—2015.8                               99.17%                                  46,871,974.80                      51,995,156.13
   海南洋浦椰岛富美实业有限公司                                        2003.6—2023.6                               72.00%
   上海椰岛企业发展有限公司                                            2001.7—2011.7                               80.00%                                  87,786,880.06                     103,700,021.45
   上海椰岛贸易有限公司                                                2000.7—2010.7                               49.00%                                   6,504,458.09                      15,237,310.42
   上海翔风物流有限公司                                                2003.10—2013.10                             93.50%                                  43,513,885.73                      34,976,493.78
   上海云方起工贸有限公司                                              2004.4—2014.4                               85.00%                                  62,048,942.18                      40,776,250.46
   重庆椰岛房地产信息咨询公司                                          2002.2—                                    100.00%                                   3,697,575.93                       3,901,671.75
   四川邛崃川源酒业有限公司                                            2000.6—2010.6                               90.00%
   中山市椰岛饮料有限公司                                              1993.12—2018.12                             74.29%
  中山椰岛生物科技有限公司                                             2005.10—                                    83.00%                                      270,523.17                       263,113.95
  海南椰岛天明商贸有限公司                                             2005.9—2025.9                               100.00%                                   1,229,611.38                       940,506.46
  上海力是力工贸有限公司                                               2005.5—2015.5                               80.00%                                    7,445,820.73                     2,431,963.10
  乌苏市中海石油化工有限公司                                           2005.11—2009.11                             90.00%                                    3,706,954.49                     4,419,053.87
  海南椰岛营销有限公司                                                 2003.6—2013.6                               80.00%                                                                  
  上海积谷贸易有限公司                                                 2006                                        100.00%                                   2,830,009.98                   
  北海椰岛房地产开发公司                                               1997.3—                                     100.00%                                     802,318.39                       819,186.53
  海南椰岛农牧业发展有限公司                                           2004.4—2054.4                               90.00%                                                                  
  海口椰岛齐力商贸有限公司                                             2005.3—2024.3                               80.00%                                                                  
  海南椰岛营销有限公司                                                 2003.6—2013.6                               80.00%                                      800,258.14                       800,258.14
  海南椰岛农牧业发展有限公司                                           2004.4—2054.4                               90.00%                                      900,000.00                       900,000.00
  海口椰岛齐力商贸有限公司                                             2005.3—2024.3                               80.00%                                      400,000.00                       400,000.00
  万宁椰春矿产品有限公司                                               2005.1—2008.3                               90.00%                                                                       450,000.00
  万宁椰岛特产工贸有限公司                                             2003.5—2013.5                               47.00%                                                                       493,500.00
  万宁椰岛农特产品贸易有限公司                                         2003.1—2008.1                               90.00%                                                                       450,000.00
  合           计                                                                                                                                           435,453,290.70                   434,002,190.81

    (4)对联营公司投资

  被投资单位名称                       投资期限                   占被投资单位注册资本比例           年末投资金额           年初投资金额
  海南椰岛神特饮料有限公司             1993—                               40.00%                     230,418.52              230,418.52
  海南椰岛酒精工业有限公司             2002.6—2032.6                       47.10%                   3,112,185.83           5,347,549.49
  威海紫薇生物科技有限公司             2001.4—                             42.00%                   1,501,064.15
  合           计                                                                                    4,843,668.50           5,577,968.01

    (5)权益法核算的长期股权投资

                                                                         本年被投资单位权
  公司名称                       初始投资额          追加投资额                              本年分得的现金红利额         累计增减额
                                                                             益增减额
  海口椰岛酒厂有限公司               3,600,000.00         402,033.95         2,649,953.31             6,422,138.15           5,241,227.95
  海南椰岛酒业有限公司               9,500,000.00         500,000.00         7,390,531.75            16,907,074.93           4,442,234.89
  海口黄酒酿造有限公司               1,800,000.00        -123,766.12            88,016.98                                    2,255,973.49
  海口市华美保健用品公司               300,000.00                              -65,822.72                                      469,065.22
  海南昌源商贸有限公司                 900,000.00                            5,302,774.93             3,714,852.69           5,958,337.17
  海南椰岛益得商贸有限公司           1,020,000.00         405,947.27         1,668,516.88                                   -2,577,617.54
  海口开福商贸有限公司               3,000,000.00                               21,928.34                                   -1,639,467.75
  海南椰岛滋补酒业有限公司             700,000.00        -684,270.05            52,123.48                                      -15,729.95
  海南椰岛健康食品有限公司           1,700,000.00                             -239,244.79                                     -199,955.69
  海南儋州高效农业开发有限公司       9,500,000.00                             -529,150.27                                   -3,762,577.53
  儋州椰岛淀粉有限公司                 900,000.00                                                                             -900,000.00
  海南椰岛积谷科工贸有限公司         1,000,000.00         670,560.03           525,810.96                                    3,460,990.16
  海南洋浦椰岛贸易有限公司           9,800,000.00         157,868.80        -1,765,301.10                                   -3,829,730.12
  椰岛(集团)洋浦物流有限公司        47,000,000.00       2,285,176.82         1,379,283.09                                   13,310,619.13
  海南洋浦椰岛淀粉工业有限公司      59,500,000.00                           -5,123,181.33                                  -12,628,025.20
  海南洋浦椰岛富美实业有限公司         370,000.00         350,000.00          -350,000.00                                     -720,000.00
  上海椰岛企业发展有限公司          40,000,000.00                           29,523,215.32            51,664,027.03          41,559,209.74
  上海椰岛贸易有限公司               4,900,000.00                           -8,732,852.33                                    1,604,458.09
  上海翔风物流有限公司                 350,000.00                           24,978,481.97            16,441,090.02          34,163,885.73
  上海云方起贸有限公司               2,550,000.00                           27,541,639.56             6,268,947.84          59,498,942.18
  重庆椰岛房地产信息咨询公司         5,000,000.00                             -204,095.82                                   -1,302,424.07
  四川邛崃川源酒业有限公司           4,500,000.00                                                                           -4,500,000.00
  大连椰岛粮油有限公司               1,000,000.00                                                                           -1,000,000.00
  中山市椰岛饮料有限公司            13,000,000.00                                                                          -13,000,000.00
  中山椰岛生物科技有限公司           1,867,500.00                                7,409.22                                   -1,596,976.83
  海南椰岛天明商贸有限公司           1,000,000.00                              289,104.92                                      229,611.38
  上海力是力工贸有限公司             2,400,000.00                            5,013,857.63                                    5,045,820.73
  上海积谷贸易有限公司               3,000,000.00       3,000,000.00          -169,990.02                                     -169,990.02
  乌苏市中海石油化工有限公司         4,500,000.00                             -712,099.38                                     -793,045.51
  海南椰岛营销有限公司                 800,000.00                                                                                  258.14
  北海椰岛房地产开发公司             1,000,000.00       1,000,000.00          -197,681.61                                     -197,681.61
  海南椰岛农牧业发展有限公司           900,000.00                                                                                       -
  海口椰岛齐力商贸有限公司             400,000.00                                                                                       -
  海南椰岛神特饮料有限公司           5,100,000.00                                                                           -4,869,581.48
  海南椰岛酒精工业有限公司          24,600,000.00                           -2,235,363.66                                  -11,487,814.17
  威海紫薇生物科技有限公司             875,000.00         595,000.00            31,064.15                                       31,064.15
  合                计             268,332,500.00       8,558,550.70        86,138,929.46           101,418,130.66         112,081,080.68

    (6)长期投资减值准备

被投资单位名称                                    年初数               本年增加           本年减少               年末数           计提原因
南京椰宁工业发展有限公司                       190,000.00                                                     190,000.00          停业
海南椰卉股份有限公司                           2,800,000.00                                                   2,800,000.00        停业
万宁椰春矿产品有限公司                         450,000.00                              450,000.00                                 股权转让转出
海南椰岛营销有限公司                             800,258.14                                                     800,258.14        停业
北海椰岛房地产开发公司                         819,186.53                              819,186.53                                 内部清理
万宁椰岛特产工贸有限公司                         493,500.00                             493,500.00                                股权转让转出
万宁椰岛农特产品贸易有限公司                   450,000.00                              450,000.00                                 股权转让转出
海南椰岛农牧业发展有限公司                       900,000.00                                                     900,000.00        停业
海口椰岛齐力商贸有限公司                       400,000.00                                                     400,000.00          停业
海南椰岛神特饮料有限公司                         230,418.52                                                     230,418.52        停业
合             计                            7,533,363.19                            2,212,686.53           5,320,676.66

    (7)股权投资差额

被投资单位名称              初始金额     摊销期限     年初数       本年增加     本年摊销额      摊余价值   形成原因
海南椰岛益得商贸有限公司  1,024,362.32    13年      812,154.67   174,052.73     65,408.44     920,798.96   增购股权
合          计            1,024,362.32              812,154.67   174,052.73      65,408.44    920,798.96

    (8)被投资单位的主要会计政策与母公司的会计政策一致,不存在投资变现及投资收益汇回的重大限制。
    6.7固定资产

      (1)固定资产原值
 固定资产类别                       年  初   数            本年增加            本年减少          年   末  数
 房屋建筑物                       56,415,228.22        9,632,812.89        2,826,355.04        63,221,686.07
 机器设备
 运输设备                          7,247,081.76          444,385.50          223,989.70         7,467,477.56
 工具器具                          7,268,993.51        1,073,546.93                             8,342,540.44
 合     计                        70,931,303.49       11,150,745.32        3,050,344.74        79,031,704.07

    (2)累计折旧

 固定资产类别                       年  初   数            本年增加            本年减少          年   末  数
 房屋建筑物                        5,914,130.54        1,850,522.51                             7,764,653.05
 机器设备
 运输设备                          3,879,332.40          636,496.34          151,746.16         4,364,082.58
 工具器具                          1,498,471.24          760,477.68                             2,258,948.92
 合     计                        11,291,934.18        3,247,496.53          151,746.16        14,387,684.55

    (3)固定资产净值             59,639,369.31                                                64,644,019.52
    (4)固定资产减值准备

 固定资产类别                       年  初   数            本年增加            本年减少          年   末  数
 房屋建筑物
 机器设备
 运输设备                             20,436.62                                                    20,436.62
 工具器具                            325,221.65                                                   325,221.65
 合     计                           345,658.27                                                   345,658.27
      (5)固定资产净额           59,293,711.04                                                 64,298,361.25

    (6)由在建工程完工转入的固定资产为7,473,392.37元。
    (7)本年出售的固定资产净值为3,035,198.58元。
    (8)无置换、抵押、担保、融资租赁租入固定资产。
    (9)本公司期末对固定资产逐项进行检查,对因市价下跌或技术功能性贬值导致可收回金额低于账面价值的单项固定资产计提了减值准备。
    6.8应交税金

 税   种                              年   末  数             年  初   数             计缴标准
 增值税                              8,601,823.81            2,394,253.20            详见附注3
 营业税                                234,536.42              234,536.42            详见附注3
 消费税                              8,480,114.48            2,344,868.60            详见附注3
 城市维护建设税                        735,126.82              158,883.92            详见附注3
 企业所得税                           -702,057.97             -702,057.97            详见附注3
 个人所得税                             15,847.82                3,006.58            详见附注3
 印花税                                 94,425.90              100,237.95            详见附注3
 房产税                                103,232.70
 合   计                            17,563,049.98            4,533,728.70

    无超过法定纳税期限的税款。
    6.9未分配利润

 项       目                                                  年  末   数                    年   初  数
 本年净利润                                                 48,616,983.64                 -14,335,895.19
 加:年初未分配利润                                        102,371,403.37                 125,007,298.56
 可供分配的利润                                            150,988,387.01                 110,671,403.37
 减:提取法定盈余公积                                        4,861,698.36
 提取法定公益金
 提取任意盈余公积
 应付普通股股利                                                                             8,300,000.00
 年末未分配利润                                            146,126,688.65                 102,371,403.37
 其中:拟分配现金股利                                       13,280,000.00

    根据2007年2月7日本公司董事会通过的2006年度利润分配预案,按实现的净利润提取10%的法定盈余公积后,拟以2006年末总股本为基数,按每10股派0.08元向全体股东分派现金股利13,280,000.00元(含税),上述预案尚待本公司股东大会批准。
    6.10主营业务收入及主营业务成本
    (1)按主营业务性质和业务分部列示如下:

                             本      年      数                            上      年     数
项  目
                        主营业务收入           主营业务成本            主营业务收入         主营业务成本
酒  类                 153,333,459.56        108,872,869.43           87,437,527.43        60,635,887.07
保健品                         705.13                428.81               46,782.47            32,519.29
贸  易                 398,748,746.73        400,482,644.33          497,756,740.94       497,714,917.04
合  计                 552,082,911.42        509,355,942.57          585,241,050.84       558,383,323.40

    (2)本年度和上年度本公司向前五名客户销售的收入总额及占全部销售收入的比例如下:

                                        本   年  数                               上   年  数
项       目
                             金    额       占全部销售收入的比例%        金    额      占全部销售收入的比例%
向前五名客户销售的收入总
                           309,197,954.29           56.07            178,014,405.57           99.83


    (3)本年度和上年度本公司向前五名供应商采购金额及占采购总额的比例如下:

                                         本   年   数                            上   年   数
项       目
                                 金    额        占采购总额的比例%         金  额       占采购总额的比例%
向前五名供应商采购金额        271,262,327.07           53.26           177,837,164.19         97.91

    6.11主营业务税金及附加

 项   目                                        本年数                      上年数              计交标准
 营业税                                        234,536.42                                     详见附注3
 消费税                                     15,323,346.33                8,391,736.68         详见附注3
 城建税                                      1,771,575.06                  791,314.20         详见附注3
 教育费附加                                    759,246.45                  339,134.66         详见附注3
 合   计                                    18,088,704.26                9,522,185.54

    6.12财务费用

   项           目                                                                               本年数                                                                                         上年数
   利息支出                                                                                         13,810,400.50                                                                                 16,490,765.37
       减:利息收入                                                                                    843,416.53                                                                                  5,306,969.39
   汇兑损失                                                                                            277,785.38                                                                                      2,181.91
       减:汇兑收益
   贴现息                                                                                                                                                                                            133,944.44
       减:购货现金折扣                                                                                                                                                                               83,000.00
   手续费                                                                                               66,655.72                                                                                    127,083.45
   合           计                                                                                  13,311,425.07                                                                                 11,364,005.78

    6.13投资收益

                                                                                      本             年             数                                         上             年              数
   项          目
                                                                           短期投资                   长期投资                 合     计             短期投资                长期投资                   合     计
   股票投资收益                                                          132,667.26                                         132,667.26
   债权投资收益
   其中:债券收益
           委托贷款收益
           其他债权投资收益
   联营或合营公司分配来的利润
   期末调整的被投资公司所有者权益净增减的金额                                                    86,138,929.46           86,138,929.46                                42,172,685.20             42,172,685.20
   股权投资差额摊销                                                                                 -65,408.44                -65,408.44                                   -38,154.92                  -38,154.92
   股权投资转让收益                                                                                     239.00                  239.00
   计提的短期投资跌价准备                                                                                                                          107,200.00                                          107,200.00
   计提的长期投资减值准备                                                                                                                                             -5,140,129.07             -5,140,129.07
   合                 计                                                 132,667.26              86,073,760.02             86,206,427.28           107,200.00           36,994,401.21               37,101,601.21

    附注7:关联方关系及交易
    7.1存在控制关系的关联方

                                                                                                                                                            与本企业关                                法定代表
   企业名称                                          注册地址                                             主营业务                                                                经济性质
                                                                                                                                                                 系                                       人
                                                                         集中管理财政性建设资金、统筹安排各种专项资金、借资、融资                                                有限责任公
   海口市国有资产经营有限公司                      海南省海口市                                                                                               第一大股东                               黎炎君
                                                                         等                                                                                                           司
   海口椰岛酒厂有限公司                            海南省海口市          酒类生产、销售、饮料、食品销售                                                       子公司             有限责任公            张春昌
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   海南椰岛酒业有限公司                            海南省澄迈县          保健品、白酒、饮料、啤酒的生产、销售                                                 子公司                                     庞林保
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   海口黄酒酿造有限公司                            海南省海口市          米酒、黄酒、配制酒生产、销售                                                         子公司                                     颜圣清
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   海口市华美保健用品公司                          海南省海口市          瓦楞纸制品加工、卫生材料、服装                                                       子公司                                   支    源
                                                                                                                                                                                      司
                                                                         酒类、食品、饮料、保健食品销售                                                                          有限责任公
   海南椰岛昌源商贸有限公司                        海南省海口市                                                                                               子公司                                     刘建国
                                                                                                                                                                                      司
                                                                         建筑材料、装饰材料、日用百货销售                                                                        有限责任公
   海南椰岛益得商贸有限公司                        海南省海口市                                                                                               子公司                                     刘建国
                                                                                                                                                                                      司
                                                                         建筑材料、装饰材料、日用百货销售                                                                        有限责任公
   海口开福商贸有限公司                            海南省海口市                                                                                               子公司                                     张春昌
                                                                                                                                                                                      司
                                                                         保健食品、食品、保健品的开发、生产及销售                                                                有限责任公
   海南椰岛健康食品有限公司                        海南省海口市                                                                                               子公司                                     黎炎君
                                                                                                                                                                                      司
    海南儋州椰岛高效农业开发有限公                                       木薯种植、木薯淀粉加工销售、农产品开发                                                                  有限责任公
                                                   海南省儋州市                                                                                               子公司                                     何利娟
                      司                                                                                                                                                              司
                                                                         木薯淀粉加工、销售、木薯种植                                                                            有限责任公
   儋州椰岛淀粉有限公司                            海南省儋州市                                                                                               子公司                                     马嘉陵
                                                                                                                                                                                      司
                                                                         保健品、食品及包装材料生产、销售                                                                        有限责任公
   海南椰岛积谷科工贸有限公司                      海南省澄迈县                                                                                               子公司                                     黎炎君
                                                                                                                                                                                      司
                                                                         淀粉、白糖、酒、保健品销售                                                                              有限责任公
   海南洋浦椰岛贸易有限公司                         洋浦开发区                                                                                                子公司                                     刘建国
                                                                                                                                                                                      司
                                                                         农副产品、化工原料及产品销售                                                                            有限责任公
   椰岛(集团)洋浦物流有限公司                       洋浦开发区                                                                                                子公司                                     何利娟
                                                                                                                                                                                      司
                                                                         木薯淀粉开发与加工及销售                                                                                有限责任公
   海南洋浦椰岛淀粉工业有限公司                     洋浦开发区                                                                                                子公司                                     楼根荃
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   海南洋浦椰岛富美实业有限公司                     洋浦开发区           酒、副食品的销售                                                                     子公司                                   梁    耀
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海椰岛企业发展有限公司                        上海市青浦区          销售预包装食品、装饰材料、室内装潢                                                   子公司                                     王黎明
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海椰岛贸易有限公司                            上海市青浦区          销售预包装食品、酒、机械设备、室内装潢                                               子公司                                     佘卫东
                                                                                                                                                                                      司
                                                                         仓储服务,销售物流设备、化妆品及原料                                                                    有限责任公
   上海翔风物流有限公司                            上海市青浦区                                                                                               子公司                                   支    源
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海云方起工贸有限公司                          上海市青浦区                                                                                               子公司                                   孙    渝
                                                                         食品销售管理、酒类、商务信息咨询                                                                             司
   重庆椰岛房地产信息咨询公司                                            房地产信息咨询                                                                                          有限责任公
                                                   重庆市渝北区                                                                                               子公司                                     陈顺初
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   四川邛崃市川源酒业有限公司                      四川省邛崃市          生产销售酒类产品、批发零售农副产品                                                   子公司                                     张春昌
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   中山市椰岛饮料有限公司                          广东省中山市          生产经营各种易拉罐装果汁饮料                                                         子公司                                     张春昌
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   中山椰岛生物科技有限公司                        广东省中山市          生产、销售饮料                                                                       子公司                                     陈阿军
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   海南椰岛天明商贸有限公司                        海南省海口市          保健食品、酒类、食品、饮料销售                                                       子公司                                     王黎明
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海盈动物流有限公司                            上海市普陀区          货运代理、食品、瓶装酒销售                                                           子公司                                     刘建国
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海申麒工贸有限公司                            上海市普陀区          农畜产品、金属材料、建材销售                                                         子公司                                     张武谊
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海椰昌贸易有限公司                            上海市青浦区          服装鞋帽、化妆品、洗涤用品销售                                                       子公司                                   马    静
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海椰阔商贸有限公司                            上海市青浦区          酒类批发、酒类商品零售、销售预包装食品                                               子公司                                     曾进先
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海言实贸易有限公司                            上海市青浦区          销售酒、预包装食品、散装食品                                                         子公司                                   梁    硕
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海椰鹏商贸有限公司                            上海市青浦区          销售服装鞋帽、化妆品、洗涤用品                                                       子公司                                   支    源
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海力是力工贸有限公司                          上海市闵行区          销售食品、电子产品、包装设计、咨询                                                   子公司                                     黎炎君
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   乌苏市中海石油化工有限公司                       新疆乌苏市           石油化工产品投资经营                                                                 子公司                                   王    峰
                                                                                                                                                                                      司
                                                                         保健品、白酒、营养食品、椰岛鹿龟酒的销售                                                                有限责任公
   海南椰岛营销有限公司                            海南省海口市                                                                                               子公司                                     许铁龙
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   北海椰岛房地产开发公司                           广西北海市           房地产开发营                                                                         子公司                                     张春昌
                                                                                                                                                                                      司
                                                                         农业、畜牧业、运输业、建筑业项目开发                                                                    有限责任公
   海南椰岛农牧发展有限公司                        海南省海口市                                                                                               子公司                                     蒋献瑜
                                                                                                                                                                                      司
                                                                         农副产品、土特产、酒、饮料销售                                                                            有限责任公
   海口椰岛齐力商贸有限公司                        海南省海口市                                                                                               子公司                                     张春昌
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海积谷贸易有限公司                            上海市闵行区          食品销售管理、商务咨询、投资管理咨询                                                 子公司                                     刘德明
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   上海元朗实业有限公司                            上海市青浦区          绿化工程、室内外装潢、预包装食品                                                     子公司                                     刘洪亮
                                                                                                                                                                                      司
                                                                                                                                                                                 有限责任公
   海南椰岛橡胶市场有限责任公司                    海南省海口市          天然橡胶、橡胶制品收购和销售                                                         子公司                                     万幼平
                                                                                                                                                                                      司

    7.2存在控制关系的关联方注册资本及变化

           关联方名称                                           年初数                   本年增加              本年减少                 年末数
           海口市国有资产经营有限公司                           30,000,000.00                                                          30,000,000.00
           海口椰岛酒厂有限公司                                  4,000,000.00                                                           4,000,000.00
           海南椰岛酒业有限公司                                 10,000,000.00                                                          10,000,000.00
        海口黄酒酿造有限公司                                     1,800,000.00                                     1,800,000.00
        海口市华美保健用品公司                                     300,000.00                                       300,000.00
        海南椰岛昌源商贸有限公司                                 1,000,000.00                                     1,000,000.00
        海南椰岛益得商贸有限公司                                50,000,000.00                                    50,000,000.00
        海口开福商贸有限公司                                    30,000,000.00                                    30,000,000.00
        海南椰岛健康食品有限公司                                 2,000,000.00                                     2,000,000.00
        海南儋州椰岛高效农业开发有限公司                        10,000,000.00                                    10,000,000.00
        儋州椰岛淀粉有限公司                                     1,000,000.00                                     1,000,000.00
        海南椰岛积谷科工贸有限公司                               1,150,000.00                                     1,150,000.00
        海南洋浦椰岛贸易有限公司                                10,000,000.00                                    10,000,000.00
        椰岛(集团)洋浦物流有限公司                              50,000,000.00                                    50,000,000.00
        海南洋浦椰岛淀粉工业有限公司                            60,000,000.00                                    60,000,000.00
        海南洋浦椰岛富美实业有限公司                             1,000,000.00                                     1,000,000.00
        上海椰岛企业发展有限公司                                50,000,000.00                                    50,000,000.00
        上海椰岛贸易有限公司                                    10,000,000.00                                    10,000,000.00
        上海翔风物流有限公司                                    10,000,000.00                                    10,000,000.00
        上海云方起工贸有限公司                                   3,000,000.00                                     3,000,000.00
        重庆椰岛房地产信息咨询公司                               5,000,000.00                                     5,000,000.00
        四川邛崃市川源酒业有限公司                               5,000,000.00                                     5,000,000.00
        中山市椰岛饮料有限公司                                  17,500,000.00                                    17,500,000.00
        中山椰岛生物科技有限公司                                 2,250,000.00                                     2,250,000.00
        海南椰岛天明商贸有限公司                                 1,000,000.00                                     1,000,000.00
        上海盈动物流有限公司                                     3,000,000.00                                     3,000,000.00
        上海申麒工贸有限公司                                    30,000,000.00                                    30,000,000.00
        上海椰昌贸易有限公司                                     5,000,000.00                                     5,000,000.00
        上海椰阔商贸有限公司                                     5,000,000.00                                     5,000,000.00
        上海言实贸易有限公司                                     5,000,000.00                                     5,000,000.00
        上海椰鹏商贸有限公司                                     6,000,000.00                                     6,000,000.00
        上海力是力工贸有限公司                                   3,000,000.00                                     3,000,000.00
        万宁椰春矿产品有限公司                                     500,000.00                                       500,000.00
        万宁椰岛特产工贸有限公司                                 1,050,000.00                                     1,050,000.00
        万宁椰岛农特产品贸易有限公司                               500,000.00                                       500,000.00
        大连椰岛粮油有限公司                                     2,100,000.00                                     2,100,000.00
        乌苏市中海石油化工有限公司                               5,000,000.00                                     5,000,000.00
        海南椰岛营销有限公司                                     1,000,000.00                                     1,000,000.00
        北海椰岛房地产开发公司                                   1,000,000.00                                     1,000,000.00
        海南椰岛农牧发展有限公司                                 1,000,000.00                                     1,000,000.00
        海口椰岛齐力商贸有限公司                                   500,000.00                                       500,000.00
        上海积谷贸易有限公司                                                           3,000,000.00               3,000,000.00
        上海元朗实业有限公司                                                           3,000,000.00               3,000,000.00
        海南椰岛橡胶市场有限责任公司                                                   5,000,000.00               5,000,000.00

    7.3存在控制关系的关联方所持股份或权益及其变化

                                               年   初  数                      本年增加                        本年减少                       年   末  数
关联方名称
                                               金   额           %            金    额           %             金    额           %            金   额            %
海口市国有资产经营有限公司               46,390,000.00      27.95%                                        22,541,387.00      13.53%      23,848,613.00       14.37%
海口椰岛酒厂有限公司                     4,000,000.00      100.00%                                                                        4,000,000.00     100.00%
海南椰岛酒业有限公司                    10,000,000.00      100.00%                                                                       10,000,000.00     100.00%
海口黄酒酿造有限公司                      1,800,000.00     100.00%                                                                        1,800,000.00      100.00%
海口市华美保健用品公司                      300,000.00     100.00%                                                                          300,000.00      100.00%
海南椰岛昌源商贸有限公司                 1,000,000.00      100.00%                                                                        1,000,000.00     100.00%
海南椰岛益得商贸有限公司                49,420,000.00       98.84%         580,000.00        1.16%                                       50,000,000.00     100.00%
海口开福商贸有限公司                    30,000,000.00      100.00%                                                                       30,000,000.00     100.00%
海南椰岛滋补酒业有限公司                    700,000.00      70.00%                                           700,000.00      70.00%
海南椰岛健康食品有限公司                  1,700,000.00      85.00%                                                                        1,700,000.00       85.00%
海南儋州椰岛高效农业开发有限公司         10,000,000.00     100.00%                                                                       10,000,000.00      100.00%
儋州椰岛淀粉有限公司                       900,000.00       90.00%                                                                          900,000.00      90.00%
海南椰岛积谷科工贸有限公司               1,000,000.00       86.96%         150,000.00       13.04%                                        1,150,000.00     100.00%
海南洋浦椰岛贸易有限公司                 10,000,000.00     100.00%                                                                       10,000,000.00      100.00%
椰岛(集团)洋浦物流有限公司               42,000,000.00      94.00%        5,000,000.00          3%                                       47,000,000.00       97.00%
海南洋浦椰岛淀粉工业有限公司             60,000,000.00     100.00%                                                                       60,000,000.00      100.00%
海南洋浦椰岛富美实业有限公司               370,000.00       37.00%         350,000.00          35%                                          720,000.00      72.00%
上海椰岛企业发展有限公司                50,000,000.00      100.00%               &