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光大嘉宝(600622)公告正文

嘉宝集团:2014年半年度报告

公告日期 2014-08-20
股票简称:光大嘉宝 股票代码:600622
    上海嘉宝实业(集团)股份有限公司 2014 年半年度报告上海嘉宝实业(集团)股份有限公司
                        600622
         2014 年半年度报告
                     上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                                       重要提示一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    二、   公司全体董事出席董事会会议。
    三、   公司半年度财务报告未经审计。四、 公司负责人钱明先生、主管会计工作负责人兼会计机构负责人(会计主管人员)金红女士声明:保证本半年度报告中财务报告的真实、准确、完整。五、 公司 2014 年半年度报告中涉及未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请投资者注意投资风险。
    六、   是否存在被控股股东及其关联方非经营性占用资金情况?否
    七、   是否存在违反规定决策程序对外提供担保的情况?否
                                 上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                                                                  目录
    第一节   释义................................................................................................................................... 4
    第二节   公司简介........................................................................................................................... 5
    第三节   会计数据和财务指标摘要 ............................................................................................... 6
    第四节   董事会报告....................................................................................................................... 7
    第五节   重要事项......................................................................................................................... 15
    第六节   股份变动及股东情况 ..................................................................................................... 18
    第七节   优先股相关情况 ............................................................................................................. 20
    第八节   董事、监事、高级管理人员情况 ................................................................................. 21
    第九节   财务报告(未经审计) ................................................................................................. 22
    第十节   备查文件目录 ................................................................................................................. 79
                    上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                            第一节                释义一、 释义在本报告书中,除非文义另有所指,下列词语具有如下含义:常用词语释义
    中国证监会                               指            中国证券监督管理委员会
    上交所                                   指            上海证券交易所
    本公司、公司、嘉宝集团                   指            上海嘉宝实业(集团)股份有限公司
    报告期                                   指            2014 年上半年度
    元、万元、亿元                           指            人民币元、人民币万元、人民币亿元
                           上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                              第二节                公司简介一、 公司信息
    公司的中文名称                                       上海嘉宝实业(集团)股份有限公司
    公司的中文名称简称                                   嘉宝集团
                                                     SHANGHAI JIABAO INDUSTRY &公司的外文名称
                                                     COMMERCE(GROUP) CO.,LTD.
    公司的外文名称缩写                                   JB
    公司的法定代表人                                     钱明
    二、    联系人和联系方式
                                                                        董事会秘书
    姓名                                                 孙红良
    联系地址                                             上海市嘉定区清河路 55 号 6-7F
    电话                                                 021-59529711
    传真                                                 021-59536931
    电子信箱                                             jbdm@jbjt.com三、 基本情况变更简介
    公司注册地址                                         上海市嘉定区清河路 55 号 6-7F
    公司注册地址的邮政编码                               201800
    公司办公地址                                         上海市嘉定区清河路 55 号 6-7F
    公司办公地址的邮政编码                               201800
    公司网址                                             http://www.jbjt.com
    电子信箱                                             jbdm@jbjt.com四、 信息披露及备置地点变更情况简介
    公司选定的信息披露报纸名称                           上海证券报
    登载半年度报告的中国证监会指定网站的网址             www.sse.com.cn
    公司半年度报告备置地点                               公司董事会办公室
    五、    公司股票简况
                                             公司股票简况
       股票种类        股票上市交易所          股票简称             股票代码         变更前股票简称
         A股           上海证券交易所          嘉宝集团             600622               G 嘉宝六、 公司报告期内的注册变更情况
    公司报告期内注册情况未变更。
                         上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
          第三节               会计数据和财务指标摘要
    一、   公司主要会计数据和财务指标(一) 主要会计数据
                                                                            单位:元 币种:人民币
                                                                              本报告期比上年同期增
          主要会计数据            本报告期(1-6 月)        上年同期
                                                                                      减(%)
    营业收入                             959,407,991.30         874,347,612.10                    9.73归属于上市公司股东的净利
                                      276,465,391.75         169,404,894.43                      63.20润归属于上市公司股东的扣除非
                                      173,558,707.31         164,559,715.93                       5.47经常性损益的净利润
    经营活动产生的现金流量净额         -1,124,462,778.50        -362,111,573.95                  不适用
                                                                                本报告期末比上年度末
                                     本报告期末               上年度末
                                                                                      增减(%)
    归属于上市公司股东的净资产          2,863,871,548.61       2,682,860,602.27                     6.75
    总资产                              9,058,926,360.54       7,899,596,725.65                    14.68
    (二)   主要财务指标
                                                                                本报告期比上年同期增
          主要财务指标            本报告期(1-6 月)         上年同期
                                                                                        减(%)
    基本每股收益(元/股)                          0.538                0.329                     63.53
    稀释每股收益(元/股)                          0.538                0.329                     63.53扣除非经常性损益后的基本每
                                                 0.337                0.320                       5.31股收益(元/股)
    加权平均净资产收益率(%)                       9.787                6.761        增加 3.026 个百分点扣除非经常性损益后的加权平
                                                 6.144                6.568        减少 0.424 个百分点均净资产收益率(%)
    二、   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                      附注(如适用)除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易
    性金融负债产生的公允价值变动损益,以             15,107,286.96及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    对外委托贷款取得的损益                            7,293,515.63
                                                                  主要是控股子公司上海嘉宏房地产有除上述各项之外的其他营业外收入和支
                                                 124,323,041.66   限责任公司收到的土地使用权补偿出
                                                                  款,详见公司临 2014-006 号公告
    少数股东权益影响额                               -9,540,677.00
    所得税影响额                                    -34,276,482.81
                 合计                            102,906,684.44
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                       第四节                  董事会报告
    一、   董事会关于公司报告期内经营情况的讨论与分析
    报告期内,公司在股东大会和董事会的正确领导下,围绕公司发展战略和年度工作目标,继续坚持"稳中求进、重在可持续发展"的经营思路,努力克服房地产增速放缓带来的不利影响,积极推进各项工作,取得良好成绩。上半年,公司实现营业收入 9.59 亿元、归属于上市公司股东的净利润 2.76亿元,分别完成全年预算目标的 47.97%、95.33 % 。
    报告期内,公司加快产业结构调整,完成控股型工业企业的全部剥离,进一步夯实了核心主业;公司顺利完成董事会、监事会和经营班子换届,保持了法人治理结构的连续性和稳定性;公司加强内控制度和信息化建设,不断提升“四项”(即设计引领、销售实现、成本管控、项目把控)能力;坚持多管齐下,适度扩大信贷规模,稳步推进公司债发行工作,确保现金流转稳定顺畅。
    报告期内,在由中国房地产研究会等单位发布的"2014 中国房地产开发企业 500 强"名单中,公司名列第 130 位。在由上海市房地产行业协会主办的第八届"上海市优秀住宅"评选活动中,公司开发的宝菊清水园项目获得"上海市优秀保障性住房奖"称号,嘉宝梦之湾景苑项目获得"上海市优秀住宅规划建筑奖"和"上海市优秀住宅房型设计奖"两个荣誉。(一) 主营业务分析1、 财务报表相关科目变动分析表
                                                                            单位:元 币种:人民币
               科目                          本期数            上年同期数       变动比例(%)
    营业收入                                   959,407,991.30       874,347,612.10               9.73
    营业成本                                   513,966,748.26       538,637,414.73              -4.58
    销售费用                                    16,038,116.52        15,391,811.80               4.20
    管理费用                                    26,619,631.15        24,728,259.46               7.65
    财务费用                                    -1,110,879.17           499,034.18            -322.61
    经营活动产生的现金流量净额              -1,124,462,778.50      -362,111,573.95
    投资活动产生的现金流量净额                 391,355,253.19        54,540,313.18             617.55
    筹资活动产生的现金流量净额                 504,859,218.67       382,389,092.84              32.03
    交易性金融资产                              39,264,985.07        66,737,076.26             -41.16
    应收账款                                    10,737,323.09        16,280,078.86             -34.05
    预付账款                                    36,721,568.55        26,671,820.99              37.68
    其他应收款                                  34,369,657.30       158,958,874.38             -78.38
    存货                                     6,456,172,119.09     4,765,117,902.87              35.49
    其他流动资产                               574,515,321.11       878,708,414.54             -34.62
    短期借款                                   490,000,000.00        73,000,000.00             571.23
    应付账款                                    63,091,816.69       191,427,494.53             -67.04
    应付股利                                   108,487,764.85         5,627,004.45           1,827.98
    应付利息                                       633,819.52           132,975.02             376.65
    预计负债                                             0.00         1,020,426.74            -100.00
    营业税金及附加                             166,137,939.11        97,557,226.95              70.30
    资产减值损失                                   -61,498.09           521,672.35            -111.79
    公允价值变动收益                             5,597,146.81        -1,126,039.39             597.06
    投资收益                                    15,269,722.49        23,900,011.94             -36.11
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    营业外收入                               124,482,062.47      1,950,579.81          6,281.80
    所得税                                    96,552,161.00     52,573,377.73             83.65
    其他综合收益                               7,406,314.99        782,196.08            846.86(1)报告期营业收入与上年同期相比增加 8,506 万元,主要是本期房地产业务结转收入增加;(2)报告期营业成本与上年同期相比减少 2,467 万元,主要是本期贸易业务量减少;(3)报告期财务费用与上年同期相比减少 161 万元,主要是本期公司持有昆山嘉宝网尚文化投资有限公司的股权比例减少,该公司不再纳入合并报表范围,公司确认以前年度内部抵消和本期发生的利息收入;(4)报告期经营活动产生的现金流量净额与上年同期相比减少 76,235 万元,主要是本期支付新增土地储备的土地出让金;(5)报告期投资活动产生的现金流量净额与上年同期相比增加 33,681 万元,主要是本期收回的理财产品及国债回购投资;(6)报告期筹资活动产生的现金流量净额与上年同期相比增加 12,247 万元,主要是本期收到的短期借款增加;(7)报告期末交易性金融资产与年初相比减少 2,747 万元,主要是本期收回的基金产品投资;(8)报告期末应付账款与年初数相比减少 554 万元,主要是本期贸易业务应付账款减少;(9)报告期末预付账款与年初数相比增加 1,005 万元,主要是本期贸易业务预付账款增加;(10)报告期末其他应收款与年初数相比减少 12,459 万元,主要是本期房地产业务土地招投标保证金转为土地出让金;(11)报告期末存货与年初数相比增加 169,105 万元,主要是本期房地产业务增加的土地储备;(12)报告期末其他流动资产与年初数相比减少 30,419 万元,主要是本期收回的理财产品及国债回购投资;(13)报告期末短期借款与年初相比增加 41,700 万元,主要是本期增加的补充流动资金短期借款;(14)报告期末应付账款与年初数相比减少 12,834 万元,主要是本期房地产业务按项目进度支付的工程款;(15)报告期末应付股利与年初数相比增加 10,286 万元,主要是本期按照股东大会通过的利润分配方案计提的应付现金股利;(16)报告期末应付利息与年初数相比增加 50 万元,主要是计提的短期借款利息增加;(17)报告期末预计负债与年初数相比减少 102 万元,主要是本期上海嘉宝协力电子有限公司不再纳入合并报表范围,相应减少其计提的预计负债;(18)报告期营业税金及附加与上年同期相比增加 6,858 万元,主要是本期结转房地产业务收入及利润增加,对应计提的营业税金及附加增加;(19)报告期资产减值损失与上年同期相比减少 58 万元,主要是按账龄计提的其他应收款坏账减少;(20)报告期公允价值变动收益与上年同期相比增加 672 万元,主要是本期以公允价值计量的交易性金融资产公允价值上升;(21)报告期投资收益与上年同期相比减少 863 万元,主要是按权益法核算参股企业投资收益减少;(22)报告期营业外收入与上年同期相比增加 12,253 万元,主要是本期确认的土地使用权补偿收入增加,详见公司临 2014-006 号公告;(23)报告期所得税与上年同期相比增加 4,398 万元,主要是本期房地产业务结转收入和利润增加,对应确认的所得税增加;(24)报告期其他综合收益与上年同期相比增加 662 万元,主要是本期以公允价值计量的可供出售金融资产公允价值上升。2、 其它(1) 公司利润构成或利润来源发生重大变动的详细说明
    报告期公司营业外收入占利润总额的比例较大,主要是收到土地使用权补偿款(详见公司临 2014-006 号公告)。除此之外,报告期公司利润来源仍为主营业务房地产开发和物业租赁经营。
                         上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(2)公司前期各类融资、重大资产重组事项实施进度分析说明
    关于公司申请发行不超过人民币 9.6 亿元公司债券之事,已经 2013 年 11 月 15 日 2013 年第一次临时股东大会审议通过,材料已于 2014 年 1 月 16 日上报中国证监会。2014 年 1 月 20 日,中国证监会出具行政许可受理通知书; 5 月 23 日,中国证监会出具审查反馈意见书;6 月 9 日,公司将反馈材料上报中国证监会;8 月 8 日,该项申请事宜已经中国证监会发审会批准(详见公司临 2014-015 号公告)。(3) 经营计划进展说明报告期内,公司实现营业收入 9.59 亿元、归属上市公司股东的净利润 2.76 亿元,分别完成年度预算目标的 47.97%、95.33%。(4) 其他报告期公司销售前五名的销售收入合计为 7,593.45 万元, 占公司营业收入 7.90%。(二) 行业、产品或地区经营情况分析1、 主营业务分行业、分产品情况
                                                                                单位:元 币种:人民币
                                        主营业务分行业情况
                                                                营业收入      营业成本    毛利率比
                                                     毛利率
    分行业         营业收入        营业成本                      比上年增      比上年增    上年增减
                                                     (%)
                                                                  减(%)         减(%)       (%)
                                                                                          增加 0.59
    商业          123,964,649.28   119,864,137.76           3.31      -15.63        -16.14
                                                                                          个百分点
                                                                                          增加 5.73
    房地产业      829,554,468.13   389,391,883.28          53.06       20.95          7.80
                                                                                          个百分点
                                        主营业务分产品情况
                                                                营业收入        毛利率比
                                                                              营业成本
                                                     毛利率
    分产品         营业收入        营业成本                      比上年增        上年增减
                                                                              比上年增
                                                     (%)
                                                                  减(%)           (%)
                                                                                减(%)
                                                                                增加 6.14
    房产销售     802,359,303.54 382,010,638.48     52.39        21.77       7.86
                                                                                个百分点
                                                                                减少 2.10
    工业产品     123,964,649.28 119,864,137.76       3.31      -31.11     -29.59
                                                                                个百分点(1)报告期公司分行业房地产业务营业务收入与上年同期相比增加 20.95%,主要是本期房地产业务结转商品房销售收入增加;(2)报告期公司分产品工业产品业务营业收入与上年同期相比减少 31.11%,主要是本期公司已退出工业制造业。
    2、     主营业务分地区情况
                                                                               单位:元 币种:人民币
          地区                        营业收入                     营业收入比上年增减(%)
    (1)华东地区                              835,995,076.08                                      16.74
    (2)海外地区                              122,272,019.33                                    -18.25
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(三)  核心竞争力分析
    报告期内,公司的核心竞争力(主要包括良好的品牌、成熟的管理团队、清晰的发展战略和具有公司特质的企业文化等)未发生重大变化。(四) 投资状况分析1、 对外股权投资总体分析
    报告期内公司对外投资额 19,395 万元,与上年同期基本持平,主要是投资 6,000 万元设立控股子公司上海嘉宝锦熙置业有限公司和对参股企业上海嘉宝安石置业有限公司(原名称为上海嘉宝光控商业管理咨询有限公司)按持股比例增资 13,395 万元。
          公司名称                        主要业务                     权益比例             备注
    上海嘉宝锦熙置业有限公司        房地产开发                                   60.00%         新设
    上海嘉宝安石置业有限公司        房地产开发、物业管理及咨询                    47.00%        增资
    (1)    证券投资情况
                                                                                   占期末
    序    证券   证券代   证券简     最初投资金         持有数量      期末账面价      证券总 报告期损益
    号    品种     码       称       额(元)             (股)      值(元)        投资比   (元)
                                                                                   例(%)
       股票          金地
    1            600383             19,636,593.92        2,800,704    24,898,258.56    63.41   6,189,555.84
       投资          集团
       股票          长江
    2         000783                 6,364,558.55          500,000     4,800,000.00    12.22   -400,000.00
       投资          证券
       股票          中国
    3         601857                 5,926,800.00          240,000     1,809,600.00     4.61     -40,800.00
       投资          石油
       基金          国富沪
    4         450008                 1,900,000.00      2,090,663.93    1,716,435.09     4.37   -108,714.52
       投资          深 300
                     农行中
    基金
    5         660005 小 盘 股        1,100,000.00      1,094,330.36    1,668,525.50     4.25     37,973.26
    投资
                     票
                     汇添富
    基金
    6         470028 社 会 责        1,500,000.00      1,489,126.49    1,514,441.64     3.86     23,826.02
    投资
                     任基金
    基金            兴业沪
    7         163407                  600,000.00        596,526.47      456,342.75      1.16     -23,801.41
    投资            深 300
    股票            中国
    8         600050                  643,200.00        100,000.00      323,000.00      0.82       2,000.00
    投资            联通
    股票            中海
    9         601866                  986,380.00           149,000         314,390      0.80     -53,640.00
    投资            集运
    股票            森马
    10        002563                     402,000           6,000.00        162,900      0.41       1,560.00
    投资            服饰
    期末持有的其他证券投资            2,829,725.5           /          1,601,091.53     4.08     -30,812.38
    报告期已出售证券投资损益              /                 /               /           /      1,643,054.62
             合计                41,889,257.97           /         39,264,985.07      100   7,240,201.43
                              上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    (2)     持有其他上市公司股权情况
                                                                                                           单位:元
    证券           证券     最初投资          期末账面            报告期       报告期所有       会计核算     股份来
    代码           简称       成本              价值                损益       者权益变动         科目         源
                 同达                                                                         可供出售
    600647                   1,456,500.00     31,179,330.00                                                   法人股
                 创业                                                       4,864,860.00      金融资产
                 S中                                                                          可供出售
    600610                   2,045,000.00     22,282,260.00                                                   法人股
                 纺机                                                         772,200.00      金融资产
                 友谊                                                                         可供出售
    600631                   3,435,086.75     10,174,649.94                                                   法人股
                 股份                                                         771,438.63      金融资产
                 棱光                                                                         可供出售
    600629                    656,000.00      10,144,857.10                                                   法人股
                 股份                                                       1,630,423.46      金融资产
                 上海                                                                         可供出售
    601727                    679,635.70       5,210,112.00                                                   法人股
                 电气                                                         142,464.00      金融资产
                 氯碱                                                                         可供出售
    600618                   2,480,000.00      5,034,568.00         3,388.00                                  法人股
                 化工                                                         376,068.00      金融资产
                 浙报                                                                         可供出售
    600633                    577,000.00       3,853,608.00        50,820.00                                  法人股
                 传媒                                                        -417,087.00      金融资产
                 申达                                                                         可供出售
    600626                    471,439.99       3,785,886.72        48,787.20                                  法人股
                 股份                                                        -435,425.76      金融资产
                                                                                              可供出售
    600637       百视通         49,500.00      2,321,278.16                                                   法人股
                                                                             -268,508.76      金融资产
                 鼎立                                                                         可供出售
    600614                      70,000.00           969,000.56                                                法人股
                 股份                                                         -28,230.35      金融资产
          合计           11,920,162.44     94,955,550.48       102,995.20   7,408,202.22            /            /
    (3)     持有金融企业股权情况
                         最初投资金额      期末账面价值       报告期损益    报告期所有者      会计核算科        股份来
       所持对象名称
                             (元)            (元)           (元)      权益变动(元)        目              源
    上海农村商业银行                                                                             可供出售金
                            2,000,000.00    2,000,000.00       280,000.00                                      法人股
    股份有限公司                                                                                 融资产2、 非金融类公司委托理财及衍生品投资的情况(1) 委托理财情况委托理财产品情况
                                                                                             单位:万元 币种:人民币
                  委托                                                                                               是
                                      委托理       委托理                                      是否经    是否
                  理财    委托理财                            报酬确   实际收回    实际获                            否
    合作方名称                           财起始       财终止                                      过法定    关联
                  产品      金额                              定方式   本金金额    得收益                            涉
                                        日期         日期                                        程序    交易
                  类型                                                                                               诉中国农业银
                                      2013 年      2014 年    保本浮行股份有限
                  自营    20,000.00   11 月 21     1 月 8     动收益   20,000.00    115.89       是       否         否公司上海嘉
                                      日           日         型定支行中国农业银
                                      2013 年      2014 年    保本浮行股份有限
                  自营    10,000.00   12 月 10     1 月 15    动收益   10,000.00     46.57       是       否         否公司上海嘉
                                      日           日         型定支行
                                上海嘉宝实业(集团)股份有限公司 2014 年半年度报告中国农业银
                                         2014 年        2014 年       保本保行股份有限
                自营        10,000.00    4 月 9         5 月 14       证收益      10,000.00     41.71          是           否      否公司上海嘉
                                         日             日            型定支行
    其他                       82,200.00                                             53,600.00    271.27          是           否      否
    合计          /       122,200.00          /           /              /       93,600.00    475.44          /            /       /合作方名称为"其他"的委托理财为公司购买的单项金额 1 亿元以下的保本型银行理财产品合计数。(2) 委托贷款情况委托贷款项目情况
                                                                                                        单位:万元 币种:人民币
                                 贷                借
                                                                                              是否
                       委托贷    款     贷款       款                               是否                是否         是否涉      关联
    借款方名称                                              抵押物或担保人                     关联
                       款金额    期     利率       用                               逾期                展期           诉        关系
                                                                                              交易
                                 限                途
    昆山嘉宝网尚                   24                 土     昆国用(2012)第
                                                                                                                                 联营
    文化投资有限          11,000   个      6.15       地     12012111192 号土           否        是        否            否
                                                                                                                                 企业
    公司                           月                 款     地使用权证(3) 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。3、 主要子公司、参股公司分析(1) 主要子公司情况
                                                                                                       单位:万元 币种:人民币
                                        主要产品/服
    公司名称             业务性质                             注册资本        持股比例%      总资产            净资产           净利润
                                            务上海嘉宝神马房地房 地 产 开 发 经
                                  住宅                              3,000.00        100.00     133,826.85           46,327.10    18,291.24
    产有限公司      营上海嘉宝奇伊房地房 地 产 开 发 经
                                  住宅                              9,000.00        100.00      26,426.82           20,609.88      106.80产经营有限公司  营上海嘉宝新菊房地房 地 产 开 发 经
                                  住宅                          56,000.00           100.00     243,601.35           54,589.21      -692.64
    产有限公司      营上 海 盛 创 科 技 园 发 科技园建设,实
                                       商办                         8,000.00         51.00      38,399.94           13,795.78       21.86
    展有限公司              业投资等上海嘉宝联友房地房 地 产 开 发 经
                                  商住办                        54,000.00            40.00     105,297.04           54,063.39       -41.13
    产有限公司      营上海嘉宏房地产有房 地 产 开 发 经
                                  物业租赁                          3,000.00         90.00      37,165.91           21,781.59     9,644.85
    限责任公司      营昆山嘉宝网尚置业房 地 产 开 发 经
                                  住宅                          45,000.00            97.67     113,154.97           45,004.35        -6.71
    有限公司        营上海嘉宝锦熙置业房 地 产 开 发 经
                                  住宅                          10,000.00            60.00     117,697.51            9,997.51        -2.49
    有限公司        营上海嘉宝贸易发展
                 国内贸易               贸易代理                     600.00         100.00      15,790.02             599.66         -0.53有限公司
                            上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(2)主要参股公司情况:
                                                                                        单位:万元 币种:人民币
                                                            持股比
    公司名称             业务性质           注册资本                   总资产       净资产        营业收入    净利润
                                                              例%
    上海高泰稀贵金属     金属材料的生产和
                                                14,320        25.68     8,181.60     4,862.98      2,001.43    210.14
    股份有限公司         销售上海格林风范房地
                     房地产开发                 20,000        30.00   342,898.13   226,300.69      4,067.03    485.88产发展有限公司
    上海太平国际货柜     箱式货柜的生产和       2,600.00 万
                                                              14.00    84,831.36    60,761.03     20,083.69   1,509.96
    有限公司             销售                         美元上海嘉定老庙黄金
                     黄金饰品的销售                400        49.00     2,283.70     1,527.15      5,523.26    431.14有限公司
                     房地产开发、物业
    上海嘉宝安石置业     租赁、物业管理及
                                                30,000        47.00    27,654.96    27,648.29            0      -14.97
    有限公司             企业管理咨询、投
                     资咨询、公关策划
    昆山嘉宝网尚文化     房地产开发经营及
                                                 6,000        32.50    16,985.39     5,535.19            0     -195.47
    投资有限公司         投资与资产管理4、 报告期公司房地产业务说明(1)房产开发情况
                                                                                           单位:万元,平方米
                   总建筑           计划          当期销售            累计销售         当期结转      累计结转
    区域
                     面积         总投资            面积                面积             面积          面积上海
                    718,062         496,013               48,073         392,457                53,581        237,033昆山
                    256,496         105,000合计
                    974,558         601,013               48,073         392,457                53,581        237,033公司按权益
                         -         -
    比例折算                                     40,680      335,472         53,581      206,358
    注:(1)上述表格未包括新荟购物广场项目(该项目在建工程转让详见本报告第五节“重要事项”第六条第(三)款内容;(2)上述表格未包括尾盘销售的楼盘。(2)物业租赁
                                                                                                    单位:平方米
                                                                                                  平均基本租金
    物业类型            可出租面积             已出租面积                 出租率
                                                                                                 (元/平方米/月)
    工业类                             61,510                  61,510               100.00%                        23.83
    办公类                             16,719                  16,124                96.44%                        31.32
    商业类                             31,991                  27,435                85.76%                       129.13
    合计                              110,220                 105,069                95.33%                        52.47
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    5、   非募集资金项目情况
                                                                            单位:万元 币种:人民币
                                                       本报告期        累计实际
      项目名称        项目金额        项目进度                                       项目收益情况
                                                       投入金额        投入金额
    紫提湾住宅项目            160,000           竣工            2,567         156,107     55,326
                                     办理竣工备案
    梦之湾项目                240,000                          21,718           197,112   未产生收益
                                             阶段
    梦之缘项目                230,000   前期准备阶段              315           103,468   未产生收益
       合计                630,000         /                24,600           456,687       /二、 利润分配或资本公积金转增预案(一) 报告期实施的利润分配方案的执行或调整情况2014 年 8 月 18 日,公司实施了 2013 年度利润分配方案,即每 10 股派发现金红利 2.0 元(含税)。三、 其他披露事项(一) 董事会、监事会对会计师事务所“非标准审计报告”的说明√ 不适用
                           上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                                 第五节              重要事项一、 重大诉讼、仲裁和媒体普遍质疑的事项本报告期公司无重大诉讼、仲裁和媒体质疑事项。二、 破产重整相关事项本报告期公司无破产重整相关事项。三、 资产交易、企业合并事项√ 不适用四、 公司股权激励情况及其影响√ 不适用
    五、   重大关联交易(一) 关联债权债务往来1、 临时公告未披露的事项
                                                                              单位:万元 币种:人民币
                                          向关联方提供资金                  关联方向上市公司提供资金
       关联方         关联关系
                                  期初余额    发生额    期末余额      期初余额      发生额      期末余额上海格林风范房地
                      联营公司                                         89,574.70       -5,600      83,974.70产发展有限公司昆山嘉宝网尚文化
                      联营公司    11,000.00               11,000.00投资有限公司
             合计                11,000.00                11,000.00     89,574.70      -5,600       83,974.70
                          1、2007 年 12 月,公司与金地(集团)股份有限公司以及上海格林风范房地产发展有限公
                      司达成协议,在开发“格林世界”项目过程中,在出现阶段性资金盈余后,上海格林风范房地
                      产发展有限公司按照其股东持股比例向公司和金地(集团)股份有限公司提供资金。
                          2、2012 年 1 月,公司与网尚世界(北京)数字电影文化发展有限公司共同设立昆山嘉宝
                      网尚文化投资有限公司,其中本公司出资 1,950 万元,占 65%股权。2012 年 12 月,因昆山嘉
                      宝网尚文化投资有限公司经营需要,公司通过中国工商银行昆山分行向其提供委托贷款 11,000
                      万元,贷款利率为中国人民银行同期贷款利率,贷款期限为 2 年。昆山嘉宝网尚文化投资有限
                      公司以其持有的昆国用(2012)第 12012111192 号土地使用权证为该项委托贷款抵押担保。该
    关联债权债务
                      事项已在 2012 年年度报告中披露。
    形成原因
                          2014 年 4 月,网尚世界(北京)数字电影文化发展有限公司以具有证券期货从业资格的银
                      信资产评估有限公司出具的银信资评报(2014)沪第 0134 号评估报告中的昆山嘉宝网尚文化
                      投资有限公司净资产评估净值为主要依据(评估基准日为 2013 年 12 月 31 日),单方面对昆山
                      嘉宝网尚文化投资有限公司增资 3,000 万元。因经营需要,经嘉国资委综(2014)20 号文批准,
                      按照公司内部决策权限,公司放弃本次对昆山嘉宝网尚文化投资有限公司增资权。公司持有该
                      公司的股权比例由 65%减少至 32.5%,昆山嘉宝网尚文化投资有限公司不再纳入公司合并报表
                      范围。因公司高级管理人员目前兼任该公司的董事,故该公司目前为公司的关联企业。六、 重大合同及其履行情况(一) 托管、承包、租赁事项√ 不适用
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    (二)   担保情况
                                                                                 单位:万元 币种:人民币
                                公司对外担保情况(不包括对子公司的担保)
                                    担保发                        担保
            担保方                                                                        是否   是否    关
                                    生日期 担保     担保          是否   担保      担保
            与上市   被担保   担保                          担保                          存在   为关    联
    担保方                              (协议   起始  到期          已经   是否      逾期
            公司的     方     金额                          类型                          反担   联方    关
                                       签署     日    日          履行   逾期      金额
            关系                                                                            保   担保    系
                                       日)                        完毕
                      上海嘉
    上海嘉宝                                       2011    2016
                      定工业           2011 年                连带
    实业(集    公司本                             年 6 年 6
                      区 开 发 5,000 6 月 21                  责任 否       否            是     否
    团)股份    部                                 月 21 月 20
                      有限公           日                     担保
    有限公司                                       日      日
                      司
    上海嘉宝             西上海                    2014    2015
             公司本                    2014 年                连带
    实业(集             ( 集                     年 2 年 2
             部                4,400 2 月 17                  责任 否       否            是     否
    团)股份             团)有                    月 17 月 16
                                       日                     担保
    有限公司             限公司                    日      日
    上海嘉宝             西上海                    2013    2014
                                       2013 年                连带
    实业(集 公司本 ( 集                          年 8 年 8
                               7,600 8 月 16                  责任 否       否            是     否
    团)股份 部          团)有                    月 16 月 4
                                       日                     担保
    有限公司             限公司                    日      日
    报告期内担保发生额合计(不包括对子公司的担保)                                                        4,400
    报告期末担保余额合计(A)(不包括对子公司的担保)                                                    17,000
                                            公司对子公司的担保情况
    报告期内对子公司担保发生额合计                                                                           0
    报告期末对子公司担保余额合计(B)                                                                        0
                                   公司担保总额情况(包括对子公司的担保)
    担保总额(A+B)                                                                                      17,000
    担保总额占公司净资产的比例(%)                                                                          5.94其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                          0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
                                                                                                          0(D)
    担保总额超过净资产 50%部分的金额(E)                                                                   0
    上述三项担保金额合计(C+D+E)                                                                            0(三)  其他重大合同或交易
    1、因经营需要,本公司全资子公司----上海嘉宝神马房地产有限公司(以下简称"嘉宝神马公司")于 2014 年 1 月 6 日与本公司参股企业----上海嘉宝安石置业有限公司(以下简称"嘉宝安石公司")签订《项目转让协议》,以具有证券期货从业资格的银信资产评估有限公司出具的银信资评报(2013)沪第 733 号评估报告为主要依据(评估基准日为 2013 年 10 月 31 日),将新荟购物广场在建工程项目(即对应国有土地使用证号为沪房地嘉字[2009]第 008879 号及位于该地块之内的所有建筑物、构筑物、固着物和在建工程),以人民币 338,992,982 元转让给嘉宝安石公司。该交易为非关联交易。截止报告期末,该在建项目的转让过户手续尚未办妥。如该项目转让成功,将分别增加公司合并报表中营业收入 17,966 万元、净利润 2,900 万元。
    上海嘉宝安石置业有限公司原名称为上海嘉宝光控商业管理咨询有限公司,法定代表人为潘颖。目前该公司注册资本为人民币 30,000 万元,其中本公司出资 14,100 万元,占 47%股权;经营范围为:在上海市嘉定区马陆镇 0011 街坊 52/6 丘商业地块内从事写字楼、商业房地产开发、销售、租赁,物业管理,停车场经营管理,餐饮管理与服务,企业管理咨询、投资咨询、公关策划。
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    2、2014 年 4 月 21 日,本公司控股子公司----上海嘉宏房地产有限责任公司(本公司持有该公司90%股权,以下简称"嘉宏公司")与上海市嘉定区土地储备中心签署了土地使用权补偿协议,并于 2014年 4 月 29 日完成了盖章等所有签约手续。该协议约定:由上海市嘉定区土地储备中心对嘉宏公司涉及有关单位使用其 39.55 亩住宅土地使用权(性质为国有划拨)进行补偿,补偿费用为 12,656 万元。该补偿款已于 2014 年 5 月 28 日到账,增加该公司 2014 年度净利润约 9,000 万元(未经审计),具体会计处理以会计师年度审计确认后的结果为准。上述事宜不影响本公司的持续经营。该事宜详见公司临 2014-006 号公告。
    3、关于公司座落于嘉定区戬浜陈家村的物业动迁补偿事宜(详见公司临 2013-019 号公告)。因该物业尚未交付,目前未结转收入。七、 承诺事项履行情况√不适用
    八、   聘任、解聘会计师事务所情况
    2014 年 6 月 24 日,公司 2013 年度股东大会续聘众华会计师事务所(特殊普通合伙)为本公司2014 年度财务会计报告审计机构和内部控制审计机构;根据公司 2014 年度审计的工作量和支付会计师事务所报酬的决策程序,原则上在不超过人民币 78 万元内支付该事务所 2014 年度审计费,在不超过人民币 12 万元内支付食宿、交通费,具体授权公司董事长决定。九、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购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、  公司治理情况
    报告期内,公司加强内部控制建设,不断提升公司治理水平。报告期内,公司修订了《公司章程》、《内部控制评价管理制度》、《董事会审计委员会实施细则》等制度。公司董事会认为,公司法人治理的实际状况与《公司法》和中国证监会相关规定的要求不存在差异。
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                第六节            股份变动及股东情况一、 股本变动情况(一) 股份变动情况表1、 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二) 限售股份变动情况
    报告期内,本公司限售股份无变动情况。二、 股东情况(一) 截止报告期末股东总数及持有公司 5%以上股份的前十名股东情况
                                                                                       单位:股
                   报告期末股东总数                                                      75,479
                                     前十名股东持股情况
                               持股比              报告期内增         持有有限售条   质押或冻结
    股东名称      股东性质              持股总数
                               例(%)                    减            件股份数量     的股份数量嘉定建业投资开发
                   国有法人       12.13   62,397,456              0                     无公司
    上海嘉定伟业投资   境内非国
                                   8.37   43,031,582              0                     无
    开发有限公司       有法人
    上海嘉加(集团)   境内非国
                                   3.55   18,240,088              0                     无
    有限公司           有法人
    上海南翔资产经营   境内非国
                                   2.53   12,988,500              0                     无
    有限公司           有法人
    上海嘉定缘和贸易   境内非国
                                   2.22   11,431,437              0                     无
    有限公司           有法人
                   境内自然
    赵天成                             0.49    2,539,900      2,539,900                     无
                   人
                   境内自然
    沈永福                             0.39    2,030,518      2,030,518                     无
                   人杭州市财开投资集
                   国有法人        0.32    1,660,000              0                     无团公司
                   境内自然
    李雹                               0.31    1,570,000      1,570,000                     无
                   人
                   境内自然
    张皇唐                             0.29    1,468,969     -1,013,240                     无
                   人
                             前十名无限售条件股东持股情况
                                 持有无限售条件股份的数
            股东名称                                              股份种类及数量
                                           量
    嘉定建业投资开发公司                           62,397,456 人民币普通股        62,397,456
    上海嘉定伟业投资开发有限公司                   43,031,582 人民币普通股        43,031,582
    上海嘉加(集团)有限公司                       18,240,088 人民币普通股        18,240,088
    上海南翔资产经营有限公司                       12,988,500 人民币普通股        12,988,500
                      上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    上海嘉定缘和贸易有限公司                       11,431,437 人民币普通股       11,431,437
    赵天成                                           2,539,900 人民币普通股        2,539,900
    沈永福                                           2,030,518 人民币普通股        2,030,518
    杭州市财开投资集团公司                           1,660,000 人民币普通股        1,660,000
    李雹                                             1,570,000 人民币普通股        1,570,000
    张皇唐                                           1,468,969 人民币普通股        1,468,969
    上述股东关联关系或一致行动的说     公司未知上述股东之间是否存在关联关系或一致行动人的情
    明                                 况三、 控股股东或实际控制人变更情况
    本报告期内公司控股股东或实际控制人没有发生变更。
                      上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                  第七节              优先股相关情况本报告期公司无优先股事项。
                      上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    第八节            董事、监事、高级管理人员情况一、 持股变动情况(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员持股未发生变化。二、  公司董事、监事、高级管理人员变动情况
        姓名                担任的职务                变动情形               变动原因
    沈培新                副董事长                          选举               董事会换届
    蒋丽敏                董事                              选举               董事会换届
    裴家文                董事                              选举               董事会换届
    傅强国                独立董事                          选举               董事会换届
    唐 耀                 独立董事                          选举               董事会换届
    杨正球                监事会主席                        选举               监事会换届
    陈 静                 职工代表监事                      选举               监事会换届
    曹 萍                 副总裁                            聘任               董事会聘任
    石建良                副总裁                            聘任               董事会聘任
    金 红                 财务负责人                        聘任               董事会聘任
    阎德松                副董事长、财务负责人              离任               董事会换届
    陆永清                董事                              离任               董事会换届
    赵玉龙                董事                              离任               董事会换届
    郑方贤                独立董事                          离任               董事会换届
    蒋薇燕                独立董事                          离任               董事会换届
    沈飞龙                监事会主席                        离任               监事会换届
    曹 萍                 职工代表监事                      离任               监事会换届
    孙红良                副总裁                            离任                 任期已满
                         上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
            第九节               财务报告(未经审计)
    一、   财务报表
                                      合并资产负债表
                                     2014 年 6 月 30 日编制单位:上海嘉宝实业(集团)股份有限公司
                                                                              单位:元 币种:人民币
                  项目                   附注             期末余额                年初余额流动资产:
    货币资金                         六(一)             590,356,041.45           818,613,323.73
    结算备付金
    拆出资金
    交易性金融资产                   六(二)              39,264,985.07            66,737,076.26
    应收票据
    应收账款                         六(四)              10,737,323.09            16,280,078.86
    预付款项                         六(六)              36,721,568.55            26,671,820.99
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                         六(三)                 187,916.67
    应收股利
    其他应收款                       六(五)              34,369,657.30           158,958,874.38
    买入返售金融资产
    存货                             六(七)           6,456,172,119.09          4,765,117,902.87
    一年内到期的非流动资产
    其他流动资产                     六(八)             574,515,321.11            878,708,414.54
       流动资产合计                                      7,742,324,932.33          6,731,087,491.63非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                 六(九)              96,955,550.48            87,077,947.52
    持有至到期投资
    长期应收款
    长期股权投资                     六(十一)           937,192,479.50           787,831,995.48
    投资性房地产                     六(十二)           231,252,431.82           238,366,004.69
    固定资产                         六(十三)            25,616,306.08            26,544,099.01
    在建工程
    工程物资
    固定资产清理
    生产性生物资产
                     上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    油气资产
    无形资产
    开发支出
    商誉
    长期待摊费用                  六(十四)             1,408,827.00        1,597,987.50
    递延所得税资产                六(十五)            24,175,833.33       27,091,199.82
    其他非流动资产
      非流动资产合计                                 1,316,601,428.21     1,168,509,234.02
         资产总计                                    9,058,926,360.54     7,899,596,725.65流动负债:
    短期借款                      六(十七)           490,000,000.00       73,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款                      六(十八)            63,091,816.69       191,427,494.53
    预收款项                      六(十九)         1,827,797,915.11     1,818,599,900.99
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                  六(二十)            32,225,774.76        32,632,479.55
    应交税费                      六(二十一)          91,106,868.78       123,661,965.62
    应付利息                      六(二十二)             633,819.52           132,975.02
    应付股利                      六(二十三)         108,487,764.85         5,627,004.45
    其他应付款                    六(二十四)       2,505,095,258.60     1,995,606,201.29
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债        六(二十六)         200,000,000.00      200,000,000.00
    其他流动负债
      流动负债合计                                   5,318,439,218.31     4,440,688,021.45非流动负债:
    长期借款                      六(二十七)         370,000,000.00      299,973,029.00
    应付债券
    长期应付款
    专项应付款
    预计负债                      六(二十五)                   0.00        1,020,426.74
    递延所得税负债                                      21,325,947.05       18,856,546.31
    其他非流动负债
      非流动负债合计                                   391,325,947.05       319,850,002.05
         负债合计                                    5,709,765,165.36     4,760,538,023.50所有者权益(或股东权益):
    实收资本(或股本)            六(二十八)         514,303,802.00      514,303,802.00
    资本公积                      六(二十九)         711,674,836.96      704,268,521.97
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    减:库存股
    专项储备
    盈余公积                     六(三十)          173,665,269.98            173,665,269.98
    一般风险准备
    未分配利润                   六(三十一)      1,464,227,639.67          1,290,623,008.32
    外币报表折算差额
    归属于母公司所有者权益合计                     2,863,871,548.61          2,682,860,602.27
    少数股东权益                                     485,289,646.57            456,198,099.88
        所有者权益合计                             3,349,161,195.18          3,139,058,702.15
      负债和所有者权益总计                         9,058,926,360.54          7,899,596,725.65
    法定代表人:钱明           主管会计工作负责人:金红            会计机构负责人:金红
                                     母公司资产负债表
                                     2014 年 6 月 30 日编制单位:上海嘉宝实业(集团)股份有限公司
                                                                            单位:元 币种:人民币
             项目                  附注              期末余额                 年初余额流动资产:
    货币资金                                          164,953,499.91             146,540,245.93
    交易性金融资产                                     38,474,557.07              34,353,643.36
    应收票据
    应收账款
    预付款项
    应收利息                                              187,916.67                 206,708.33
    应收股利
    其他应收款                 十一(二)           1,499,519,728.21             471,504,403.77
    存货                                                  144,889.25                 136,039.25
    一年内到期的非流动资产
    其他流动资产                                      315,600,000.00              875,201,576.00
       流动资产合计                                  2,018,880,591.11            1,527,942,616.64非流动资产:
    可供出售金融资产                                   95,955,550.48              86,077,947.52
    持有至到期投资
    长期应收款
    长期股权投资               十一(三)           2,342,535,185.91            2,295,233,078.49
    投资性房地产                                      103,223,178.97              105,508,258.23
    固定资产                                            7,548,785.37                7,778,606.94
    在建工程
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产
    开发支出
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    商誉
    长期待摊费用                                     1,181,021.50                      1,337,152.00
    递延所得税资产                                  18,028,123.91                     18,841,538.10
    其他非流动资产
      非流动资产合计                             2,568,471,846.14                   2,514,776,581.28
         资产总计                                4,587,352,437.25                   4,042,719,197.92流动负债:
    短期借款                                       390,000,000.00                     73,000,000.00
    交易性金融负债
    应付票据
    应付账款
    预收款项                                                                            2,028,561.67
    应付职工薪酬                                    31,191,951.80                      31,244,167.13
    应交税费                                        12,850,114.56                       7,476,543.75
    应付利息                                           557,069.52                         132,975.02
    应付股利                                       108,487,764.85                       5,627,004.45
    其他应付款                                   1,689,188,882.11                   1,487,161,057.28
    一年内到期的非流动负债                         200,000,000.00                     200,000,000.00
    其他流动负债
      流动负债合计                               2,432,275,782.84                   1,806,670,309.30非流动负债:
    长期借款                                        20,000,000.00                     20,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                  21,325,947.05                     18,856,546.31
    其他非流动负债
      非流动负债合计                                41,325,947.05                      38,856,546.31
         负债合计                                2,473,601,729.89                   1,845,526,855.61所有者权益(或股东权益):
    实收资本(或股本)                             514,303,802.00                    514,303,802.00
    资本公积                                       711,563,119.96                    704,154,917.74
    减:库存股
    专项储备
    盈余公积                                       173,665,269.98                    173,665,269.98
    一般风险准备
    未分配利润                                     714,218,515.42                     805,068,352.59
    所有者权益(或股东权益)合计                     2,113,750,707.36                   2,197,192,342.31
      负债和所有者权益(或股
                                                 4,587,352,437.25                   4,042,719,197.92东权益)总计
    法定代表人:钱明             主管会计工作负责人:金红                       会计机构负责人:金红
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                                          合并利润表
                                        2014 年 1—6 月
                                                                              单位:元 币种:人民币
                   项目                       附注              本期金额             上期金额
    一、营业总收入                                                 959,407,991.30        874,347,612.10
    其中:营业收入                        六(三十二)         959,407,991.30        874,347,612.10
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                                 721,590,057.78       677,335,419.47
    其中:营业成本                        六(三十二)         513,966,748.26       538,637,414.73
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           营业税金及附加                 六(三十三)         166,137,939.11        97,557,226.95
           销售费用                       六(三十四)          16,038,116.52        15,391,811.80
           管理费用                       六(三十五)          26,619,631.15        24,728,259.46
           财务费用                       六(三十六)          -1,110,879.17           499,034.18
           资产减值损失                   六(三十九)             -61,498.09           521,672.35
    加:公允价值变动收益(损失以“-”
                                          六(三十七)           5,597,146.81         -1,126,039.39号填列)
       投资收益(损失以“-”号填列)     六(三十八)          15,269,722.49        23,900,011.94
         其中:对联营企业和合营企业的投
                                                                 4,583,723.80        17,778,885.00资收益
       汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                             258,684,802.82       219,786,165.18
    加:营业外收入                        六(四十)           124,482,062.47         1,950,579.81
    减:营业外支出                        六(四十一)             159,020.81           155,284.92
       其中:非流动资产处置损失                                                           7,604.92
    四、利润总额(亏损总额以“-”号填列)                         383,007,844.48       221,581,460.07
    减:所得税费用                        六(四十二)          96,552,161.00        52,573,377.73
    五、净利润(净亏损以“-”号填列)                             286,455,683.48       169,008,082.34
    归属于母公司所有者的净利润                                 276,465,391.75       169,404,894.43
    少数股东损益                                                 9,990,291.73          -396,812.09六、每股收益:
    (一)基本每股收益                    六(四十三)                  0.538               0.329
    (二)稀释每股收益                    六(四十三)                  0.538               0.329
    七、其他综合收益                                                 7,406,314.99          782,196.08
    八、综合收益总额                          六(四十四)         293,861,998.47      169,790,278.42
    归属于母公司所有者的综合收益总额                           283,871,706.74      170,187,090.51
    归属于少数股东的综合收益总额                                 9,990,291.73         -396,812.09
    法定代表人:钱明            主管会计工作负责人:金红                 会计机构负责人:金红
                      上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                                        母公司利润表
                                       2014 年 1—6 月
                                                                            单位:元 币种:人民币
                 项目                       附注             本期金额            上期金额
    一、营业收入                            十二(四)             8,697,117.67        7,994,941.90
    减:营业成本                        十二(四)             2,701,428.86        2,925,196.43
         营业税金及附加                                          778,984.55          774,973.05
         销售费用
         管理费用                                             9,927,315.74          7,162,531.78
         财务费用                                             5,920,842.98         -4,571,230.42
         资产减值损失                                           -37,041.93            -52,441.38
    加:公允价值变动收益(损失以“-”
                                                              5,647,591.21         -1,587,520.25号填列)
         投资收益(损失以“-”号填列) 十二(五)           21,390,598.69        24,266,931.72
           其中:对联营企业和合营企业
                                                              4,802,354.91        18,467,028.20的投资收益
    二、营业利润(亏损以“-”号填列)                           16,443,777.37        24,435,323.91
    加:营业外收入                                               12,525.00             1,170.00
    减:营业外支出                                               53,448.82             1,997.60
         其中:非流动资产处置损失                                                      1,997.60
    三、利润总额(亏损总额以“-”号填列)                       16,402,853.55        24,434,496.31
    减:所得税费用                                            1,414,982.42         1,444,072.88
    四、净利润(净亏损以“-”号填列)                           14,987,871.13        22,990,423.43五、每股收益:
    (一)基本每股收益
    (二)稀释每股收益
    六、其他综合收益                                              7,408,202.22         782,196.08
    七、综合收益总额                                             22,396,073.35     23,772,619.51
    法定代表人:钱明           主管会计工作负责人:金红              会计机构负责人:金红
                                      合并现金流量表
                                      2014 年 1—6 月
                                                                             单位:元 币种:人民币
                项目                           附注          本期金额             上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                          1,011,118,520.80      1,039,512,543.72
    收到的税费返还                                           23,617,429.78         25,235,317.74
    收到其他与经营活动有关的现金         六(四十五)       196,418,484.78        126,394,577.07
      经营活动现金流入小计                                1,231,154,435.36      1,191,142,438.53
    购买商品、接受劳务支付的现金                          1,939,852,470.19        725,160,084.37
    支付给职工以及为职工支付的现金                           30,233,069.57         63,773,390.52
    支付的各项税费                                          259,327,263.06        146,037,878.06
    支付其他与经营活动有关的现金         六(四十五)       126,204,411.04        618,282,659.53
      经营活动现金流出小计                                2,355,617,213.86      1,553,254,012.48
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
         经营活动产生的现金流量净额                  -1,124,462,778.50      -362,111,573.95二、投资活动产生的现金流量:
    收回投资收到的现金                                1,669,045,496.88     1,491,088,199.62
    取得投资收益收到的现金                               13,499,715.63         8,171,881.56
    处置固定资产、无形资产和其他长期
                                                                                   2,200.00资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                          3,420,083.33
       投资活动现金流入小计                           1,685,965,295.84     1,499,262,281.18
    购建固定资产、无形资产和其他长期
                                                            606,330.00           853,802.86资产支付的现金
    投资支付的现金                                    1,293,424,954.50     1,443,868,165.14
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金                            578,758.15
       投资活动现金流出小计                           1,294,610,042.65     1,444,721,968.00
         投资活动产生的现金流量净额                     391,355,253.19        54,540,313.18三、筹资活动产生的现金流量:
    吸收投资收到的现金                                   40,000,000.00       294,000,000.00
    其中:子公司吸收少数股东投资收到
                                                         40,000,000.00       294,000,000.00的现金
    取得借款收到的现金                                  565,000,000.00       295,723,029.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
       筹资活动现金流入小计                             605,000,000.00       589,723,029.00
    偿还债务支付的现金                                   77,973,029.00       193,000,000.00
    分配股利、利润或偿付利息支付的现
                                                         22,167,752.33        14,333,936.16金
    其中:子公司支付给少数股东的股
                                                          2,618,443.32利、利润
    支付其他与筹资活动有关的现金
       筹资活动现金流出小计                             100,140,781.33       207,333,936.16
         筹资活动产生的现金流量净额                     504,859,218.67       382,389,092.84
    四、汇率变动对现金及现金等价物的影响                         -8,975.64           -50,680.45
    五、现金及现金等价物净增加额                           -228,257,282.28        74,767,151.62
    加:期初现金及现金等价物余额                        818,613,323.73       492,086,455.00
    六、期末现金及现金等价物余额                            590,356,041.45       566,853,606.62
    法定代表人:钱明             主管会计工作负责人:金红            会计机构负责人:金红
                      上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                                     母公司现金流量表
                                       2014 年 1—6 月
                                                                             单位:元 币种:人民币
                     项目                      附注          本期金额             上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                              7,207,581.54          5,651,843.39
    收到的税费返还
    收到其他与经营活动有关的现金                            566,643,796.56       461,098,504.10
      经营活动现金流入小计                                  573,851,378.10       466,750,347.49
    购买商品、接受劳务支付的现金                                513,898.94           663,512.96
    支付给职工以及为职工支付的现金                           17,425,748.21         5,445,877.78
    支付的各项税费                                              812,713.36           376,556.34
    支付其他与经营活动有关的现金                          1,365,534,127.22       364,606,540.91
      经营活动现金流出小计                                1,384,286,487.73       371,092,487.99
         经营活动产生的现金流量净额                        -810,435,109.63        95,657,859.50二、投资活动产生的现金流量:
    收回投资收到的现金                                    1,644,929,721.00      1,089,225,093.12
    取得投资收益收到的现金                                   16,690,321.67          7,799,675.40
    处置固定资产、无形资产和其他长期资产收
                                                                                         400.00回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金                              3,420,083.33          3,420,083.33
      投资活动现金流入小计                                1,665,040,126.00      1,100,445,251.85
    购建固定资产、无形资产和其他长期资产支
                                                                 74,639.00           138,386.00付的现金
    投资支付的现金                                        1,143,801,467.50      1,246,450,558.14
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
      投资活动现金流出小计                                1,143,876,106.50      1,246,588,944.14
         投资活动产生的现金流量净额                         521,164,019.50       -146,143,692.29三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                                      390,000,000.00       178,000,000.00
    收到其他与筹资活动有关的现金
      筹资活动现金流入小计                                  390,000,000.00       178,000,000.00
    偿还债务支付的现金                                       73,000,000.00       168,000,000.00
    分配股利、利润或偿付利息支付的现金                        9,315,602.70         3,473,067.23
    支付其他与筹资活动有关的现金
      筹资活动现金流出小计                                   82,315,602.70      171,473,067.23
         筹资活动产生的现金流量净额                         307,684,397.30        6,526,932.77
    四、汇率变动对现金及现金等价物的影响                                -53.19             -577.92
    五、现金及现金等价物净增加额                                 18,413,253.98      -43,959,477.94
    加:期初现金及现金等价物余额                            146,540,245.93      147,128,414.81
    六、期末现金及现金等价物余额                                164,953,499.91      103,168,936.87
    法定代表人:钱明           主管会计工作负责人:金红                   会计机构负责人:金红
                                                  上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
                                                                 合并所有者权益变动表
                                                                     2014 年 1—6 月
                                                                                                                                     单位:元 币种:人民币
                                                                                              本期金额
                                                                     归属于母公司所有者权益
         项目
                           实收资本(或股                      减:库    专项                     一般风                              少数股东权益     所有者权益合计
                                                资本公积                           盈余公积                 未分配利润        其他
                                 本)                          存股      储备                     险准备
    一、上年年末余额             514,303,802.00   704,268,521.97                     173,665,269.98            1,290,623,008.32           456,198,099.88   3,139,058,702.15
      加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额            514,303,802.00    704,268,521.97                    173,665,269.98             1,290,623,008.32           456,198,099.88   3,139,058,702.15三、本期增减变动金额(减
                                                7,406,314.99                                                173,604,631.35             29,091,546.69    210,102,493.03少以“-”号填列)
    (一)净利润                                                                                                276,465,391.75              9,990,291.73    286,455,683.48
    (二)其他综合收益                              7,406,314.99                                                                                              7,406,314.99
    上述(一)和(二)小计                          7,406,314.99                                                276,465,391.75              9,990,291.73    293,861,998.47(三)所有者投入和减少
                                                                                                                                       40,000,000.00     40,000,000.00资本
    1.所有者投入资本                                                                                                                      40,000,000.00     40,000,000.002.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                             -102,860,760.40             -2,449,210.59   -105,309,970.991.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的
                                                                                                           -102,860,760.40             -2,449,210.59   -105,309,970.99分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他
                                                 上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(六)专项储备1.本期提取2.本期使用
    (七)其他                                                                                                                         -18,449,534.45     -18,449,534.45
    四、本期期末余额            514,303,802.00   711,674,836.96                    173,665,269.98           1,464,227,639.67           485,289,646.57   3,349,161,195.18
                                                                                                                                  单位:元 币种:人民币
                                                                                         上年同期金额
                                                                     归属于母公司所有者权益
         项目                                                                                                                                        所有者权益合
                           实收资本(或股                     减:库     专项                  一般风                               少数股东权益
                                               资本公积                          盈余公积                未分配利润        其他                            计
                               本)                           存股       储备                  险准备
                                                                                                                                                     2,557,307,168.0
    一、上年年末余额           514,303,802.00    688,304,591.60                   169,896,038.80            1,048,059,348.60           136,743,387.00
                                                                                                                                                                   0
      加:会计政策变更
          前期差错更正
          其他
                                                                                                                                                     2,557,307,168.0
    二、本年年初余额           514,303,802.00    688,304,591.60                   169,896,038.80            1,048,059,348.60           136,743,387.00
                                                                                                                                                                   0三、本期增减变动金额(减
                                                782,196.08                                                76,830,210.07            293,603,187.91    371,215,594.06少以“-”号填列)
    (一)净利润                                                                                             169,404,894.43               -396,812.09    169,008,082.34
    (二)其他综合收益                              782,196.08                                                                                               782,196.08
    上述(一)和(二)小计                          782,196.08                                               169,404,894.43               -396,812.09    169,790,278.42(三)所有者投入和减少
                                                                                                                                   294,000,000.00    294,000,000.00资本
    1.所有者投入资本                                                                                                                  294,000,000.00    294,000,000.002.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                            -92,574,684.36                              -92,574,684.361.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的
                                                                                                          -92,574,684.36                              -92,574,684.36分配4.其他(五)所有者权益内部结转
                                               上海嘉宝实业(集团)股份有限公司 2014 年半年度报告1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                                                                                                                                       2,928,522,762.0
    四、本期期末余额          514,303,802.00   689,086,787.68                    169,896,038.80              1,124,889,558.67             430,346,574.91
                                                                                                                                                                     6
    法定代表人:钱明                                         主管会计工作负责人:金红                                            会计机构负责人:金红
                                                             母公司所有者权益变动表
                                                                 2014 年 1—6 月
                                                                                                                                    单位:元 币种:人民币
                                                                                         本期金额
            项目                实收资本(或                        减:库      专项                        一般风
                                                        资本公积                              盈余公积                       未分配利润      所有者权益合计
                                   股本)                             存股      储备                        险准备
    一、上年年末余额                514,303,802.00     704,154,917.74                        173,665,269.98                     805,068,352.59   2,197,192,342.31
      加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                514,303,802.00     704,154,917.74                        173,665,269.98                     805,068,352.59   2,197,192,342.31三、本期增减变动金额(减少
                                                     7,408,202.22                                                           -90,849,837.17     -83,441,634.95以“-”号填列)
    (一)净利润                                                                                                                 14,987,871.13      14,987,871.13
    (二)其他综合收益                                   7,408,202.22                                                                                7,408,202.22
    上述(一)和(二)小计                               7,408,202.22                                                            14,987,871.13      22,396,073.35(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额
                                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告3.其他
    (四)利润分配                                                                                              -102,860,760.40    -102,860,760.401.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分
                                                                                                            -102,860,760.40    -102,860,760.40配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用
    (七)其他                                                                                                   -2,976,947.90       -2,976,947.90
    四、本期期末余额             514,303,802.00   711,563,119.96                      173,665,269.98            714,218,515.42    2,113,750,707.36
                                                                                                                     单位:元 币种:人民币
                                                                                 上年同期金额
          项目               实收资本(或                        减:库   专项                     一般风
                                                   资本公积                          盈余公积                未分配利润       所有者权益合计
                                股本)                           存股     储备                     险准备
    一、上年年末余额             514,303,802.00   688,190,987.37                      169,896,038.80            863,719,956.31    2,236,110,784.48
      加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额             514,303,802.00   688,190,987.37                      169,896,038.80            863,719,956.31    2,236,110,784.48三、本期增减变动金额(减少
                                                    782,196.08                                              -69,584,260.93      -68,802,064.85以“-”号填列)
                                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    (一)净利润                                                                                    22,990,423.43    22,990,423.43
    (二)其他综合收益                                 782,196.08                                                       782,196.08
    上述(一)和(二)小计                             782,196.08                                   22,990,423.43    23,772,619.51(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                 -92,574,684.36   -92,574,684.361.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分
                                                                                               -92,574,684.36   -92,574,684.36配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额             514,303,802.00   688,973,183.45                169,896,038.80     794,135,695.38 2,167,308,719.63
    法定代表人:钱明                                    主管会计工作负责人:金红                   会计机构负责人:金红
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告二、 公司基本情况上海嘉宝实业(集团)股份有限公司(以下简称本公司)原名上海嘉宝实业股份有限公司。1992 年 4 月28 日经上海市经济委员会以沪经企[1992]275 号文批准,将原上海嘉宝照明电器公司改组为上海嘉宝实业股份有限公司。1992 年 5 月,经中国人民银行上海市分行金融管理处[1992]沪人金股字第 14 号文批准,在境内公开发行 A 股股票,并于 1992 年 12 月 3 日在上海证券交易所上市,股票代码:A 股600622。本公司现企业法人营业执照注册号为 310000000031246;注册资本:人民币伍亿壹仟肆佰叁拾万叁仟捌佰零贰元;住所:嘉定区清河路 55 号 6-7F;法定代表人姓名:钱明;经营范围:生产和制造电机、电器,实业投资,国内贸易(除专项规定),劳务服务,进出口业务(按外经贸委批件执行),房地产开发经营,自有房屋租赁。2006 年 1 月 5 日,本公司公布股权分置改革方案,并于 2006 年 2 月 10 日经本公司相关股东会议审议通过了《上海嘉宝实业(集团)股份有限公司股权分置改革方案》,股权分置改革方案的主要内容为:本公司股权分置方案实施股权登记日在册的流通股股东每持有 10 股流通股获送 2.5 股股票。 本公司于 2006 年 2 月 22 日公告了《股权分置改革方案实施公告》,2006 年 2 月 27 公司股票复牌交易。截至 2014 年 6 月 30 日止,本公司总股本为 514,303,802 股,全部为无限售条件流通股三、 公司主要会计政策、会计估计和前期差错:(一) 财务报表的编制基础:本公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。(二) 遵循企业会计准则的声明:本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了本公司的财务状况、经营成果、股东权益变动和现金流量等有关信息,本公司管理层对财务报表的真实性、合法性和完整性承担责任。(三) 会计期间:会计期间为公历 1 月 1 日起至 12 月 31 日止。(四) 记账本位币:记账本位币为人民币。(五) 同一控制下和非同一控制下企业合并的会计处理方法1、同一控制下的企业合并参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的,认定为同一控制下的企业合并。合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。为进行企业合并发生的各项直接相关费用于发生时计入当期损益。2、非同一控制下的企业合并
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告参与合并的各方在合并前后不受同一方或相同的多方最终控制的,认定为非同一控制下的企业合并。购买方通过一次交换交易实现的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。购买方的合并成本和购买方在合并中取得的可辨认净资产按购买日的公允价值计量。合并成本大于合并中取得的被购买方于购买日可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。3、通过多次交易分步实现非同一控制下企业合并在个别财务报表中,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,在处置该项投资时将与其相关的其他综合收益转入当期投资收益。在合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益应当转为购买日所属当期投资收益。购买方在附注中披露其在购买日之前持有的被购买方的股权在购买日的公允价值、按照公允价值重新计量产生的相关利得或损失的金额。4、处置对子公司的投资处置价款与处置投资对应的账面价值的差额,在母公司个别财务报表中确认为当期投资收益;处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为当期投资收益,如果处置对子公司的投资未丧失控制权的,将此项差额计入资本公积(资本溢价),资本溢价不足冲减的,应当调整留存收益。5、处置部分股权投资或其他原因丧失了对原有子公司控制权,对于处置后的剩余股权的处理在个别财务报表中,对于处置的股权,按照《企业会计准则第 2 号——长期股权投资》的规定进行会计处理;同时,对于剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产。处置后的剩余股权能够对原有子公司实施共同控制或重大影响的,按有关成本法转为权益法的相关政策进行会计处理。在合并财务报表中,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原有子公司股权投资相关的其他综合收益,在丧失控制权时转为当期投资收益。6、企业通过多次交易分步处置对子公司股权投资直至丧失控制权按照上述 4 和 5 的规定对每一项交易进行会计处理。处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,应当将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理;但是,在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权当期的损益。
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告判断分步处置股权至丧失控制权过程的各项交易是否属于一揽子交易的原则如下:处置对子公司股权投资的各项交易的条款、条件以及经济影响符合以下一种或多种情况,表明多次交易事项属于一揽子交易: (1)这些交易是同时或者在考虑了彼此影响的情况下订立的; (2)这些交易整体才能达成一项完整的商业结果;(3)一项交易的发生取决于其他至少一项交易的发生;(4)一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。(六) 合并财务报表的编制方法:1、合并财务报表的合并范围包括本公司及子公司。从取得子公司实际控制权之日起,本公司开始将其予以合并;从丧失实际控制权之日起停止合并。公司间所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。子公司的股东权益中不属于母公司所拥有的部分作为少数股东权益在合并资产负债表中股东权益项下单独列示;子公司净利润中不属于母公司所拥有的部分作为少数股东损益在合并利润表中净利润项下单独列示。子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。对于因非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于因同一控制下企业合并取得的子公司,在编制合并财务报表时,视同该企业合并于报告期最早期间的期初已经发生,从报告期最早期间的期初起将其资产、负债、经营成果和现金流量纳入合并财务报表,且其合并日前实现的净利润在合并利润表中单列项目反映。(七) 现金及现金等价物的确定标准:列示于现金流量表中的现金是指库存现金及可随时用于支付的存款,现金等价物是指持有的期限短、流动性强、易于转换为已知金额现金及价值变动风险很小的投资。(八) 外币业务和外币报表折算:外币业务按业务发生日的即期汇率将外币金额折算为人民币入账。于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币,所产生的折算差额除了为购建或生产符合资本化条件的资产而借入的外币专门借款产生的汇兑差额按资本化的原则处理外,直接计入当期损益。以历史成本计量的外币非货币性项目,于资产负债表日采用交易发生日的即期汇率折算。(九) 金融工具:1、金融工具的确认和终止确认本公司于成为金融工具合同的一方时确认一项金融资产或金融负债。金融资产满足下列条件之一的,终止确认:(1) 收取该金融资产现金流量的合同权利终止;(2) 该金融资产已转移,且符合《企业会计准则第 23 号-金融资产转移》规定的金融资产终止确认条件。
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告金融负债的现时义务全部或部分已经解除的,终止确认该金融负债或其一部分。2、金融资产的分类金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产、应收款项、可供出售金融资产和持有至到期投资。金融资产的分类取决于本公司对金融资产的持有意图和持有能力。(1) 以公允价值计量且其变动计入当期损益的金融资产以公允价值计量且其变动计入当期损益的金融资产包括持有目的为短期内出售的金融资产,该资产在资产负债表中以交易性金融资产列示。(2) 应收款项应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产,包括应收账款和其他应收款和长期应收款等。(3) 可供出售金融资产可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产。自资产负债表日起 12 个月内将出售的可供出售金融资产在资产负债表中列示为一年内到期的非流动资产。(4) 持有至到期投资持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。自资产负债表日起 12 个月内到期的持有至到期投资在资产负债表中列示为一年内到期的非流动资产。3、金融资产的计量金融资产于本公司成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量且其变动计入当期损益的金融资产,取得时发生的相关交易费用直接计入当期损益。其他金融资产的相关交易费用计入初始确认金额。当某项金融资产收取现金流量的合同权利已终止或与该金融资产所有权上几乎所有的风险和报酬已转移至转入方的,终止确认该金融资产。以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产按照公允价值进行后续计量,但在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,按照成本计量;应收款项以及持有至到期投资采用实际利率法,以摊余成本计量。以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入公允价值变动损益;在资产持有期间所取得的利息或现金股利以及在处置时产生的处置损益,计入当期损益。除减值损失及外币货币性金融资产形成的汇兑损益外,可供出售金融资产公允价值变动计入股东权益,待该金融资产终止确认时,原直接计入权益的公允价值变动累计额转入当期损益。可供出售债务工具投资在持有期间按实际利率法计算利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益。4、金融负债的分类
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和初始确认时指定为以公允价值计量且其变动计入当期损益的金融负债。5、金融负债的计量金融负债于本公司成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量且其变动计入当期损益的金融负债,取得时发生的相关交易费用直接计入当期损益;其他金融负债的相关交易费用计入初始确认金额。以公允价值计量且其变动计入当期损益的金融负债,按照公允价值后续计量,且不扣除将来结清金融负债时可能发生的交易费用。其他金融负债,采用实际利率法,按照摊余成本进行后续计量。6、金融工具的公允价值存在活跃市场的金融资产或金融负债,采用活跃市场中的报价确定其公允价值。金融工具不存在活跃市场的,采用估值技术确定其公允价值,估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。7、金融资产减值除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现值低于面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。当可供出售金融资产的公允价值发生较大幅度或非暂时性下降,原直接计入股东权益的因公允价值下降形成的累计损失计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。对已确认减值损失的可供出售权益工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回,直接计入股东权益。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资发生的减值损失,如果在以后期间价值得以恢复,也不予转回。(十) 应收款项:1、 单项金额重大并单项计提坏账准备的应收款项:
    单项金额重大的判断依据或金额标准   应收款项余额前五名
                                    对于单项金额重大的应收款项,当存在客观证据表明本公单项金额重大并单项计提坏账准备的计 司将无法按应收款项的原有条款收回所有款项时,根据该
    提方法                             款项预计未来现金流量现值低于其账面价值的差额,单独
                                    进行减值测试,计提坏账准备。
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告2、 按组合计提坏账准备应收款项:确定组合的依据:
           组合名称                                      依据
                             对于未单项计提坏账准备的应收款项按款项性质特征划分为若干组
                             合,根据以前年度与之相同或相类似的、具有类似信用风险特征的(1)按款项性质的组合
                             应收账款组合的实际损失率为基础,结合现时情况确定各项组合计
                             提坏账准备的比例,据此计算应计提的坏账准备。
                             对于未单项计提坏账准备的应收款项按账龄划分为若干组合,根据
                             以前年度与之相同或相类似的、具有类似信用风险特征的应收账款(2)按款项账龄的组合
                             组合的实际损失率为基础,结合现时情况确定各项组合计提坏账准
                             备的比例,据此计算应计提的坏账准备。按组合计提坏账准备的计提方法:
                   组合名称                                   计提方法
    (1)按款项性质的组合                       其他方法
    (2)按款项账龄的组合                       账龄分析法组合中,采用账龄分析法计提坏账准备的:
          账龄                应收账款计提比例说明                 其他应收款计提比例说明
    1 年以内(含 1 年)     1.00%                                 5.00%
    1-2 年                 10.00%                                40.00%
    2-3 年                 20.00%                                80.00%
    3 年以上                                                      100.00%
    3-4 年                 30.00%
    4-5 年                 60.00%
    5 年以上                80.00%3、 单项金额虽不重大但单项计提坏账准备的应收账款:
                          对于单项金额不重大的应收款项,当存在客观证据表明本公司将无法单项计提坏账准备的理由
                          按应收款项的原有条款收回所有款项时,应确认坏账准备。
                          根据该款项预计未来现金流量现值低于其账面价值的差额,单独进行坏账准备的计提方法
                          减值测试,计提坏账准备。(十一) 存货:1、 存货的分类存货包括原材料、在产品、库存商品、周转材料、委托加工物资、发出商品、开发成本和开发产品,按成本与可变现净值孰低列示。2、 发出存货的计价方法在建房地产开发成本根据开发房产的实际支出归集,完工后按实际占用面积分摊计入商品房成本。库存商品和在产品成本包括原材料、直接人工以及在正常生产能力下按照一定方法分配的制造费用。3、 存货可变现净值的确定依据及存货跌价准备的计提方法存货成本高于其可变现净值的,计提存货跌价准备,计入当期损益。可变现净值,是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。公司确定存货的可变现净值,以取得的确凿证据为基础,并且考虑持有存货的目的、资产负债表日后事项的影响等因素。
                      上海嘉宝实业(集团)股份有限公司 2014 年半年度报告4、 存货的盘存制度永续盘存制5、 低值易耗品和包装物的摊销方法(1) 低值易耗品五五摊销法(2) 包装物一次摊销法(十二) 长期股权投资:1、 投资成本确定企业合并形成的长期股权投资,按照本附注“3.3 同一控制下和非同一控制下企业合并的会计处理方法”的相关内容确认初始投资成本;除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下述方法确认其初始投资成本:1)以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。2)以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。3)投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,但合同或协议约定价值不公允的除外。4)在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。5)通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。2、 后续计量及损益确认方法公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。采用成本法核算的长期股权投资,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,投资企业应当按照享有被投资单位宣告发放的现金股利或利润确认投资收益。采用权益法核算的长期股权投资,初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额包含在初始投资成本中;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额且经复核两者差额仍存在时,该差额计入当期损益,同时调整长期股权投资成本。采用权益法核算时,按应享有或应分担的被投资单位的净损益份额确认当期投资损益。确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,但本公司负有承担额外损失义务且符合或有事项准则所规定的预计负债确认条件的,继续确认投资损失和预计负债。被投资单位除净损益以外股东权益的其他变动,本公司按照持股比例计算应享有或承担的部分直接计入资本公积。被投资单位分派的利润或现金股利于宣告分派时按照本公司应分得的部分,相应减少长期股权投资的账面价值。本公司与被投资单位之间的交易产生的未实现损益在本公司拥有被投资单位的权益范围内予以抵销,惟该交易所转让的资产发生减值的,则相应的未实现损益不予抵销。
                      上海嘉宝实业(集团)股份有限公司 2014 年半年度报告3、 确定对被投资单位具有共同控制、重大影响的依据按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定,则视为对被投资单位施加重大影响。4、 减值测试方法及减值准备计提方法采用成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其账面价值高于按照类似投资当时市场收益率对未来现金流量折现确定的现值,确认该项投资存在减值。采用权益法核算的联营企业和合营企业以及采用成本法核算的子公司的长期股权投资,当长期股权投资的帐面价值高于可收回金额时,确认该项投资存在减值。长期股权投资存在减值迹象的,其账面价值减记至可收回金额。可收回金额根据长期股权投资的公允价值减去处置费用后的净额与长期股权投资预计未来现金流量的现值两者之间较高者确定。(十三) 投资性房地产:投资性房地产包括已出租持有并准备增值后转让的土地使用权以及已出租的建筑物,以实际成本进行初始计量。与投资性房地产有关的后续支出,在相关的经济利益很可能流入本公司且其成本能够可靠的计量时,计入投资性房地产成本;否则,在发生时计入当期损益。本公司采用成本模式对所有投资性房地产进行后续计量,按其预计使用寿命及净残值率对建筑物和土地使用权计提折旧或摊销。投资性房地产的预计使用寿命、净残值率及年折旧(摊销)率列示如下:
        类别          预计使用寿命             预计净残值率                年折旧(摊销)率
    建筑物                    20 年                    4.00%                       4.80%
    土地使用权                50 年                                                2.00%投资性房地产的用途改变为自用时,自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。对投资性房地产的预计使用寿命、预计净残值和折旧(摊销)方法于每年年度终了进行复核并作适当调整。当投资性房地产被处置、或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。当投资性房地产的可收回金额低于其账面价值时,账面价值减记至可收回金额。(十四) 固定资产:1、 固定资产确认条件、计价和折旧方法:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。
                      上海嘉宝实业(集团)股份有限公司 2014 年半年度报告2、 各类固定资产的折旧方法:
      类别            折旧年限(年)                残值率(%)            年折旧率(%)
    房屋及建筑物                 20                         4.00                    4.80
    机器设备                     10                         4.00                    9.60
    电子设备                     5                          4.00                   19.20
    运输设备                     5                          4.00                   19.20
    房屋装修费                   3                          4.00                   32.003、 固定资产的减值测试方法、减值准备计提方法当固定资产的公允价值减去处置费用后的净额和资产预计未来现金流量的现值均低于固定资产账面价值时,确认固定资产存在减值迹象。固定资产存在减值迹象的,其账面价值减记至可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。符合持有待售条件的固定资产,以账面价值与公允价值减去处置费用孰低的金额列示。公允价值减去处置费用低于原账面价值的金额,确认为资产减值损失。(十五) 在建工程:在建工程按实际发生的成本计量。实际成本包括建筑费用、其他为使在建工程达到预定可使用状态所发生的必要支出以及在资产达到预定可使用状态之前所发生的符合资本化条件的借款费用。在建工程在达到预定可使用状态时,转入固定资产并自次月起开始计提折旧。当在建工程的可收回金额低于其账面价值时,账面价值减记至可收回金额。(十六) 借款费用:发生的可直接归属于需要经过相当长时间的购建活动才能达到预定可使用状态之固定资产的购建的借款费用,在资产支出及借款费用已经发生、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时,开始资本化并计入该资产的成本。当购建的资产达到预定可使用状态时停止资本化,其后发生的借款费用计入当期损益。如果资产的购建活动发生非正常中断,并且中断时间连续超过 3 个月,暂停借款费用的资本化,直至资产的购建活动重新开始。在资本化期间内,专门借款(指为购建或者生产符合资本化条件的资产而专门借入的款项)以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后确定应予资本化的利息金额;一般借款则根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。(十七) 无形资产:无形资产包括土地使用权、专利权及非专利技术等。无形资产以实际成本计量。土地使用权按使用年限平均摊销。外购土地及建筑物的价款难以在土地使用权与建筑物之间合理分配的,全部作为固定资产。专利权按法律规定的有效年限平均摊销。当无形资产的公允价值减去处置费用后的净额和资产预计未来现金流量的现值均低于无形资产账面价值时,确认无形资产存在减值迹象。无形资产存在减值迹象的,其账面价值减记至可收回金额。可
                      上海嘉宝实业(集团)股份有限公司 2014 年半年度报告收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。(十八) 预计负债:对因产品质量保证、亏损合同等形成的现时义务,其履行很可能导致经济利益的流出,在该义务的金额能够可靠计量时,确认为预计负债。对于未来经营亏损,不确认预计负债。预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数;因随着时间推移所进行的折现还原而导致的预计负债账面价值的增加金额,确认为利息费用。于资产负债表日,对预计负债的账面价值进行复核并作适当调整,以反映当前的最佳估计数。(十九) 收入:收入的金额按照本公司在日常经营活动中销售商品和提供劳务时,已收或应收合同或协议价款的公允价值确定。收入按扣除增值税、商业折扣、销售折让及销售退回的净额列示。与交易相关的经济利益能够流入本公司,相关的收入能够可靠计量且满足下列各项经营活动的特定收入确认标准时,确认相关的收入。1、销售商品商品销售在商品所有权上的主要风险和报酬已转移给买方,本公司不再对该商品实施继续管理权和实际控制权,与交易相关的经济利益很可能流入企业,并且与销售该商品相关的收入和成本能够可靠地计量时,确认营业收入的实现。对于房地产开发产品的销售收入,以取得《交付使用许可证》、签订不可逆转的销售合同、售房款收妥、成本能够可靠计量并取得物业管理单位房屋接管验收证明,在同时符合上述标准的次月确认营业收入的实现。2、提供劳务提供的劳务在同一会计年度开始并完成的,在劳务已经提供,收到价款或取得收取价款的证据时,确认营业收入的实现;劳务的开始和完成分属不同会计年度的,在劳务合同的总收入、劳务的完成程度能够可靠地确定,与交易相关的价款能够流入,已经发生的成本和为完成劳务将要发生的成本能够可靠地计量时,按完工百分比法确认营业收入的实现;长期合同工程在合同结果已经能够合理地预见时,按结账时已完成工程进度的百分比法确认营业收入的实现。3、让渡资产使用权让渡资产使用权取得的利息收入和使用费收入,在与交易相关的经济利益能够流入企业,且收入的金额能够可靠地计量时,确认收入的实现。(二十) 政府补助:政府补助,是指公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为公司所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。与资产相关的政府补助,是
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告指公司取得的、用于购建或以其他方式形成长期资产的政府补助。与收益相关的政府补助,是指除与资产相关的政府补助之外的政府补助。政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。与资产相关的政府补助:(1)对于政府文件明确规定补助对象的,应当确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益;(2)对于政府文件未明确规定补助对象的,能够形成资产的,与资产价值相对应的政府补助部分作为与资产相关的政府补助,其余部分作为与收益相关的政府补助;难以区分的,将政府补助整体作为与收益相关的政府补助。与收益相关的政府补助:(1)用于补偿公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;(2)用于补偿公司已发生的相关费用或损失的,直接计入当期损益;(3)按照名义金额计量的政府补助,直接计入当期损益。(二十一) 递延所得税资产/递延所得税负债:递延所得税资产和递延所得税负债根据资产和负债的计税基础与其账面价值的差额(包括应纳税暂时性差异和可抵扣暂时性差异)计算确认。对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损,视同可抵扣暂时性差异。对于商誉的初始确认产生的暂时性差异,不确认相应的递延所得税负债。对于既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的非企业合并的交易中产生的资产或负债的初始确认形成的暂时性差异,不确认相应的递延所得税资产和递延所得税负债。于资产负债表日,递延所得税资产和递延所得税负债,按照预期收回该资产或清偿该负债期间的适用税率计量。递延所得税资产的确认以本公司很可能取得用来抵扣可抵扣暂时性差异、可抵扣亏损和税款抵减的应纳税所得额为限。对子公司、联营企业及合营企业投资相关的暂时性差异产生的递延所得税资产和递延所得税负债,予以确认。但本公司能够控制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回的,不予确认。(二十二) 经营租赁、融资租赁:实质上转移了与资产所有权有关的全部风险和报酬的租赁为融资租赁。其他的租赁为经营租赁。1、经营租赁经营租赁的租金支出在租赁期内按照直线法计入相关资产成本或当期损益。2、融资租赁按租赁资产的公允价值与最低租赁付款额的现值两者中较低者作为租入资产的入账价值,租入资产的入账价值与最低租赁付款额之间的差额为未确认融资费用,在租赁期内按实际利率法摊销。最低租赁付款额扣除未确认融资费用后的余额以长期应付款列示。(二十三) 主要会计政策、会计估计的变更1、 会计政策变更无
    2、   会计估计变更
                             上海嘉宝实业(集团)股份有限公司 2014 年半年度报告无(二十四) 前期会计差错更正1、 追溯重述法无
    2、    未来适用法无四、 税项:(一) 主要税种及税率
    税种                             计税依据                                                    税率
               应纳税增值额(应纳税额按应纳税销售额乘以适用税率扣除当
    增值税                                                                                           17%
               期允计抵扣的进项税后的余额计算)
    营业税        应纳税营业额                                                                        5%
    企业所得税    应纳税所得额                                                                       25%五、 企业合并及合并财务报表(一) 子公司情况1、 通过设立或投资等方式取得的子公司
                                                                                       单位:万元 币种:人民币
                                                                   期末实     持股       表决     是否
                    子公司     注册                                                                      少数股东
      子公司全称                      注册资本         经营范围    际出资     比例       权比     合并
                      类型       地                                                                        权益
                                                                     额       (%)        例(%)    报表
    上海嘉宝奇伊房地    全资子                        房地产开发经
                               上海    9,000.00                    9,000.00   100.00     100.00    是
    产经营有限公司      公司                          营
    上海盛创科技园发    控股子                        科技园建设,实
                               上海    8,000.00                    4,080.00    51.00      51.00    是     6,759.93
    展有限公司          公司                          业投资等
    上海嘉宝神马房地    全资子                        房地产开发经
                               上海    3,000.00                    3,000.00   100.00     100.00    是
    产有限公司          公司                          营
    上海嘉宝新菊房地    全资子                        房地产开发经     56,000.0
                               上海   56,000.00                               100.00     100.00    是
    产有限公司          公司                          营                      0
                                                  电机电脑机电
    上海嘉定颐和电机    全资子
                               上海    1,000.00   产品及物业租      704.67    100.00     100.00    是
    电脑有限公司        公司
                                                  赁
    上海嘉丽宝电子有    控股子            650.00 万   生产销售电容
                               上海                                3,732.57    68.87      68.87    是     1,688.60
    限公司              公司                  美元    器系列产品
    上海嘉宝贸易发展    全资子
                               上海      600.00   国内贸易          600.00    100.00     100.00    是
    有限公司            公司
    上海嘉宝劳动服务    控股子                        劳动服务、劳力
                               上海       50.00                      30.00     60.00      60.00    是       10.71
    有限公司            公司                          输出
    上海嘉宝集团鸵鸟    全资子                        鸵鸟养殖、孵化
                               上海    2,000.00                    1,900.00   100.00     100.00    是
    发展有限公司        公司                          屠宰、加工经销
    上海嘉宝物业服务    控股子                        物业管理、五金
                               上海      300.00                     282.00     94.00     100.00    是
    有限公司            公司                          交电、建材等
    上海宝菊房地产开    全资子                        房地产开发经
                               上海    1,000.00                    1,000.00   100.00     100.00    是
    发有限公司          公司                          营
    上海嘉定颐和苗木    全资子
                               上海      500.00   苗木种植、培育    500.00    100.00     100.00    是
    有限公司            公司
    上海嘉宝联友房地    控股子                        房地产开发经     54,000.0
                               上海   54,000.00                               100.00     100.00    是    32,438.04
    产有限公司          公司                          营                      0
                            上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    昆山嘉宝网尚置业   控股子                         房地产开发经      45,000.0
                              昆山    45,000.00                                  97.67      97.67      是       1,048.60
    有限公司           公司                           营                       0
    上海嘉宝锦熙置业   控股子                         房地产开发经
                              上海    10,000.00                     6,000.00     60.00      60.00      是       3,999.00
    有限公司           公司                           营公司持有上海嘉宝联友房地产有限公司股权(简称“联友房产”)40%,根据联友房产公司章程规定,联友房产公司董事会成员 5 名,其中公司推荐 3 名,且担任董事长。故公司能够决定联友房产公司的财务和经营政策,对其进行控制;
    2、    非同一控制下企业合并取得的子公司
                                                                                         单位:万元 币种:人民币
                                                                                         表决
                                                                  期末实       持股             是否
                   子公司      注册   注册资                                             权比               少数股东权
      子公司全称                                    经营范围      际出资       比例             合并
                     类型        地     本                                                 例                   益
                                                                    额         (%)              报表
                                                                                         (%)
    上海嘉宏房地产有   控股子                         房地产开发经
                               上海   3,000.00                   2,700.00      90.00   90.00    是            2,152.11
    限责任公司         公司                           营,物业管理
    上海安江实业发展   控股子                         农副产品交易、
                               上海   1,000.00                     612.60      70.00   70.00    是             431.97
    有限公司           公司                           停车、住宿(二) 合并范围发生变更的说明1、报告期公司出资 6,000 万元与上海锦熙投资中心(有限合伙)成立上海嘉宝锦熙置业有限公司,其中公司持有 60.00%股权。该公司自成立之日起纳入公司合并报表范围;2、报告期公司以减资方式完全退出上海嘉宝协力电子有限公司,该公司不再纳入公司合并报表范围;3、报告期公司对昆山嘉宝网尚文化投资有限公司持股比例从 65.00%减少至 32.50%,公司不再对昆山嘉宝网尚文化投资有限公司控制,该公司不再纳入公司合并报表范围。(三) 本期新纳入合并范围的主体和本期不再纳入合并范围的主体1、 本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                      单位:元 币种:人民币
             名称                  期末净资产          本期净利润            购买日
    上海嘉宝锦熙置业有限公司            99,975,080.76         -24,919.242、 本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                    单位:元 币种:人民币
             名称                     处置日净资产              期初至处置日净利润
    上海嘉宝协力电子有限公司                     23,029,875.62                 1,230,316.72
    昆山嘉宝网尚文化投资有限公司                 26,393,097.78                  -913,531.26
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告六、 合并财务报表项目注释(一) 货币资金
                                                                                           单位:元
                                  期末数                                       期初数
    项目
                  外币金额      折算率      人民币金额        外币金额       折算率    人民币金额
    现金:                /             /          193,626.81          /             /        161,434.43
    人民币                /             /          175,250.02          /             /        143,004.45
    欧元                2,189.12      8.3946        18,376.79       2,189.12       8.4189      18,429.98
    银行存款:            /             /      530,781,305.90          /             /    815,922,615.23
    人民币                /             /      525,840,368.40          /             /    814,939,401.68
    美元              803,038.86      6.1528     4,940,937.50     161,264.22       6.0969     983,211.82
    日元                                                                30.00      0.0577           1.73其他货币资
                    /           /        59,381,108.74      /         /         2,529,274.07金:
    人民币              /           /        59,381,108.74      /         /         2,529,274.07
      合计          /           /       590,356,041.45      /         /       818,613,323.73报告期末公司货币资金与年初相比减少 228,257,282.28 元,主要是报告期公司支付的土地款。(二) 交易性金融资产:1、 交易性金融资产情况
                                                                             单位:元 币种:人民币
                  项目                               期末公允价值                期初公允价值1.交易性债券投资
    2.交易性权益工具投资                                        33,909,240.09              28,397,748.823.指定为以公允价值计量且其变动计入当期损
                                                             5,355,744.98              38,339,327.44益的金融资产4.衍生金融资产5.套期工具6.其他
                  合计                                      39,264,985.07              66,737,076.262、 交易性金融资产的说明报告期末交易性金融资产与年初相比减少 27,472,091.19 元,主要是报告期公司减少了对基金产品的投资。(三) 应收利息:1、 应收利息
                                                                            单位:元 币种:人民币
      项目               期初数             本期增加               本期减少            期末数
    委托贷款利息                      0.00        187,916.67                                 187,916.67
      合计                        0.00        187,916.67                                 187,916.672、 应收利息的说明报告期末公司应收利息与年初相比增加 187,916.67 元,主要是报告期昆山嘉宝网尚文化投资有限公司不再纳入公司合并报表范围,报告期末计提的对其委托贷款的利息收入。
                         上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(四) 应收账款:1、 应收账款按种类披露:
                                                                                        单位:元 币种:人民币
                               期末数                                                   期初数
                   账面余额                  坏账准备                  账面余额                      坏账准备
    种类
                                                        比例                      比例                          比例
                金额      比例(%)          金额                      金额                          金额
                                                        (%)                       (%)                           (%)单项金额重大并单项计提坏账准备的应收账款按组合计提坏账准备的应收账款:(1)按款项性质的组合(2)按款项
              12,165,737.96 100.00      1,428,414.87    11.74    17,853,955.70    100.00         1,573,876.84    8.82账龄的组合
    组合小计      12,165,737.96 100.00      1,428,414.87    11.74    17,853,955.70    100.00         1,573,876.84    8.82单项金额虽不重大但单项计提坏账准备的应收
    账款
    合计      12,165,737.96    /        1,428,414.87     /       17,853,955.70      /            1,573,876.84    /(1)单项金额重大并单项计提坏账准备的应收账款确定依据为应收账款余额前五名中单项计提坏账准备的应收账款;(2)按账龄组合计提坏账准备的应收账款确定依据为单项计提坏账准备的应收款项按账龄划分为若干组合,根据以前年度与之相同或相类似的、具有类似信用风险特征的应收账款组合的实际损失率为基础,结合现时情况确定各项组合计提坏账准备的比例,据此计算应计提的坏账准备。(含单项金额重大、单独进行减值测试未发生减值的应收账款);(3)单项金额虽不重大但单项计提坏账准备的应收账款确定依据为除单项金额重大并单项计提坏账准备外单项认定进行减值测试计提坏账准备的应收账款;组合中,按账龄分析法计提坏账准备的应收账款:
                                                                                单位:元 币种:人民币
                              期末数                                              期初数
    账龄               账面余额                                            账面余额
                                                  坏账准备                                   坏账准备
                 金额         比例(%)                                 金额        比例(%)
    1 年以内     10,628,666.23         87.37            106,286.66    16,169,001.03       90.57   161,701.21
    1至2年           60,205.18          0.49              6,020.52       234,478.67        1.31    23,335.87
    2至3年          187,187.28          1.54             37,437.46        53,946.00        0.30    10,789.20
    3至4年           15,727.20          0.13              4,718.16        26,399.20        0.15     7,919.76
    5 年以上      1,273,952.07         10.47          1,273,952.07     1,370,130.80        7.67 1,370,130.80
    合计     12,165,737.96        100.00          1,428,414.87    17,853,955.70     100.00 1,573,876.842、 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    3、    应收账款金额前五名单位情况
                                                                                     单位:元 币种:人民币
                                          与本公司                                         占应收账款总额
               单位名称                                        金额              年限
                                            关系                                           的比例(%)
    合盛公司                                  客户              10,547,666.23      1 年以内              86.70
    上海瑜嘉国际贸易有限公司                  客户                 146,701.28      2-3 年                 1.21
    上海申子胜国际贸易有限公司                客户                  81,000.00      1 年以内               0.67
    上海施耐德日盛机械(集团)有限公司          客户                  39,086.00      2-3 年                 0.32
    荣成市荣佳电机有限公司                    客户                  27,187.62      1-2 年                 0.22
              合计                             /            10,841,641.13          /                 89.12(五) 其他应收款:1、 其他应收款按种类披露:
                                                                                      单位:元 币种:人民币
                                期末数                                                期初数
                   账面余额               坏账准备                    账面余额                  坏账准备
      种类
                              比例                   比例                        比例                      比例
                 金额                    金额                     金额                         金额
                              (%)                    (%)                         (%)                       (%)单项金额重大并单项计
    提坏账准备    17,815,493.18   9.29  13,615,493.18    76.43     17,815,493.18      5.63     13,615,493.18   76.43的其他应收账款按组合计提坏账准备的其他应收账款:(1)按款项
              28,810,689.67 15.03                             151,314,777.13     47.84性质的组合(2)按款项
            145,055,753.81  75.68 143,696,786.18     99.06    147,163,468.40     46.53    143,719,371.15   97.66账龄的组合
    组合小计    173,866,443.48  90.71 143,696,786.18     82.65    298,478,245.53     94.37    143,719,371.15单项金额虽不重大但单项计提坏账准备的其他应收账款
    合计    191,681,936.66     /   157,312,279.36     /       316,293,738.71      /       157,334,864.33    /(1)单项金额重大并单项计提坏账准备的其他应收款确定依据为余额前五名中单项计提坏账准备的其他应收款;(2)按组合计提坏账准备的其他应收款 按款项性质的组合:未单项计提坏账准备的其他应收款按款项性质特征划分为若干组合,根据以前年度与之相同或相类似的、具有类似信用风险特征的其他应收款组合的实际损失率为基础,结合现时情况确定各项组合计提坏账准备的比例,据此计算应计提的坏账准备。(含单项金额重大、单独进行减值测试未发生减值,包含在具有类似信用风险特征的其他应收款组合中进行减值测试的其他应收款); 按款项账龄的组合:未单项计提坏账准备的其他应收款按账龄划分为若干组合,根据以前年度与之相同或相类似的、具有类似信用风险特征的其他应收款组合的实际损失率为基础,结合现时情况确定各项组合计提坏账准备的比例,据此计算应计提的坏账准备。(含单项金额重大、单独进行减值测试未发生减值,包含在具有类似信用风险特征的应收款项组合中进行减值测试的其他应收款);(3)单项金额虽不重大但单项计提坏账准备的其他应收款确定依据为除单项金额重大并单项计提坏账准备外单项认定进行减值测试计提坏账准备的其他应收款;
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告单项金额重大并单项计提坏帐准备的其他应收账款
                                                                           单位:元 币种:人民币
    其他应收款内容             账面余额           坏账金额        计提比例(%)         理由
    上海嘉达利工贸发展公司         17,815,493.18     13,615,493.18            76.43 按可收回金额
          合计                 17,815,493.18     13,615,493.18          /               /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                             单位:元 币种:人民币
                            期末数                                           期初数
    账龄              账面余额                                     账面余额
                                          坏账准备                                     坏账准备
                金额        比例(%)                           金额       比例(%)
    1 年以内       660,743.59        0.46        32,719.66     2,846,484.34      1.93        154,649.67
    1至2年         953,091.90        0.66       381,236.76       925,641.34      0.63        395,692.82
    2至3年         795,442.81        0.55       636,354.25       890,019.10      0.60        667,705.04
    3 年以上   142,646,475.51       98.33   142,646,475.51   142,501,323.62     96.84    142,501,323.62
    合计     145,055,753.81     100.00    143,696,786.18   147,163,468.40    100.00    143,719,371.15组合中,采用其他方法计提坏账准备的其他应收账款:
                                                                             单位:元 币种:人民币
                   组合名称                               账面余额                 坏账准备
    上海市嘉定区规划和土地管理局                                15,512,879.76                     0.00
    江桥集体资产经营有限公司                                     2,700,000.00                     0.00
    昆山市级非税收入财政汇缴专户                                 2,560,428.87                     0.00
    应收补贴款-出口退税                                          2,124,611.41                     0.00
    永翔佳苑个人维修基金                                         1,856,918.55                     0.00
    上海嘉定区住宅发展局                                           529,694.80                     0.00
    上海市嘉定区规划和土地管理局菊园新区管理所                     400,000.00                     0.00
    其他零星                                                     3,126,156.28                     0.00
                     合计                                   28,810,689.67                     0.002、 本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    3、   其他应收款金额前五名单位情况
                                                                            单位:元 币种:人民币
                                   与本公司关                                     占其他应收款总
            单位名称                                     金额           年限
                                       系                                           额的比例(%)
    嘉宝国际水陆工程公司               往来单位         38,023,101.05   3 年以上                 19.84
    上海嘉宝光明灯头有限公司           参股公司         28,297,896.60   3 年以上                 14.76
    三河本图置业开发公司               往来单位         17,832,122.97   3 年以上                  9.30
    上海嘉达利工贸发展公司             往来单位         17,815,493.18   3 年以上                  9.29
    上海市嘉定区规划和土地管理局       往来单位         15,512,879.76   1 年以内                  8.10
            合计                         /         117,481,493.56         /                  61.29
                           上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    4、   应收关联方款项
                                                                       单位:元 币种:人民币
                                                                       占其他应收账款总额的
            单位名称                 与本公司关系            金额
                                                                             比例(%)
    香港嘉达利发展有限公司            联营企业                8,660,617.69                   4.52
    上海嘉宝光明灯头有限公司          联营企业              28,297,896.60                   14.76
    上海嘉翔城镇建设投资有限公司      第四大股东子公司        1,801,553.98                   0.94
    上海高泰稀贵金属股份有限公司      联营企业                   58,188.17                   0.03
              合计                         /            38,818,256.44                   20.25报告期末其他应收款与年初相比减少 124,589,217.08 元,主要是前期支付的土地招投标保证金转为土地出让金。(六) 预付款项:1、 预付款项按账龄列示
                                                                                     单位:元 币种:人民币
                                     期末数                                          期初数
       账龄
                           金额                  比例(%)                   金额               比例(%)
    1 年以内                36,291,506.90                  98.83             22,200,937.71               83.24
    1至2年                     114,287.73                   0.31              3,004,823.10               11.27
    2至3年                      71,124.83                   0.19              1,177,018.92                4.41
    3 年以上                   244,649.09                   0.67                289,041.26                1.08
       合计              36,721,568.55                 100.00             26,671,820.99             100.00
    2、   预付款项金额前五名单位情况
                                                                                       单位:元 币种:人民币
                                      与本公司关
              单位名称                                        金额                时间             未结算原因
                                          系
    上海花元食品机械有限公司             供应商                 3,109,871.88     1 年以内             未到结算期
    佛山市桦昊纸业有限公司               供应商                 2,293,410.48     1 年以内             未到结算期
    玛司科蕊礼服(上海)有限公司           供应商                 1,946,955.28     1 年以内             未到结算期
    长兴华迅服装有限公司                 供应商                 1,364,423.43     1 年以内             未到结算期
    上海庆松纺织品有限公司               供应商                 1,318,355.07     1 年以内             未到结算期
             合计                         /                 10,033,016.14         /                    /3、 本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。4、 预付款项的说明:报告期末预付账款与年初数相比增加 10,049,747.56 元,主要是公司贸易业务增加的预付账款。(七) 存货:1、 存货分类
                                                                                       单位:元 币种:人民币
                                     期末数                                             期初数
      项目
                   账面余额        跌价准备        账面价值           账面余额        跌价准备        账面价值
    原材料               929,964.75    98,469.61         831,495.14         115,194.64    98,469.61          16,725.03
    库存商品             540,437.94   209,459.44         330,978.50         792,272.14   209,459.44         582,812.70
    开发成本       5,924,453,053.78                5,924,453,053.78   3,853,325,942.71                3,853,325,942.71
                               上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    开发产品              510,751,759.04                      510,751,759.04      892,648,345.60                     892,648,345.60
    低值易耗品                953,624.81    158,199.98            795,424.83          961,371.81      158,199.98         803,171.83消耗性生物资
                       19,009,407.80                       19,009,407.80          17,740,905.00                    17,740,905.00产
    合计            6,456,638,248.12    466,129.03   6,456,172,119.09        4,765,584,031.90     466,129.03    4,765,117,902.87开发成本
           项目名称               2013 年 12 月 31 日            本期增加                本期减少              2014 年 6 月 30 日
    竹筱基地                                 22,406,747.07                                   4,599,365.00              17,807,382.07
    嘉宝紫提湾                              260,753,863.51            83,263,813.03                                   344,017,676.54
    盛创企业家园                             14,052,842.36                                                             14,052,842.36
    菊园清水园动迁安置房                    230,644,247.91            36,533,873.73                                   267,178,121.64
    嘉宝梦之湾                             1,753,942,197.01          233,322,054.31                                 1,987,264,251.32
    云翔佳苑大型社居项目                    138,796,239.00            21,109,702.50                                   159,905,941.50
    花桥梦世界电影文化综合体                156,184,323.70                                 156,184,323.70                       0.00
    嘉宝梦之晨                              245,051,282.15            92,136,215.84                                   337,187,497.99
    嘉宝梦之缘                             1,031,494,200.00             6,279,610.36                                1,037,773,810.36昆山花桥经济开发区薛赵路
    西侧地块                                                         685,980,462.00                                   685,980,462.00
    浦东杨思地块                                                    1,073,285,068.00                                1,073,285,068.00
             合计                      3,853,325,942.71         2,231,910,799.77       160,783,688.70           5,924,453,053.78开发产品
    项目名称                               2013 年 12 月 31 日      本期增加           本期减少          2014 年 6 月 30 日
    中下塘街车库                                   315,050.76                                                           315,050.76
    南大街二期车库                                 616,103.65                                                           616,103.65
    真新二期车库贮藏室                             576,581.93                                                           576,581.93
    都市港湾一期住宅                             4,282,158.83                                                          4,282,158.83
    都市港湾二期住宅                              4,460,111.65                                                         4,460,111.65
    盛创企业家园                               248,462,751.56                                                       248,462,751.56
    嘉宝公寓                                       886,704.16                                                           886,704.16
    清河路 49 号 608 室                             60,000.00                                                             60,000.00
    民东二期                                       758,095.01                                                           758,095.01
    曹杨路 540 号 2910 室(149.22 ㎡)             1,342,980.00                                                          1,342,980.00
    民东三期                                       786,988.59                                                           786,988.59
    菊园西地块一期                               6,064,187.58                                                          6,064,187.58
    宝菊菜场及商业房                              2,211,708.19                                                         2,211,708.19
    永翔佳苑                                    29,538,015.57                                                         29,538,015.57
    清河公寓 11 号 102 室                          167,948.34                                                           167,948.34
    紫提湾一期一标                             100,984,701.89                                                       100,984,701.89
    紫提湾一期二标                             491,134,257.89                           381,896,586.56              109,237,671.33
    合计                                       892,648,345.60                  0.00     381,896,586.56              510,751,759.04
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    2、    存货跌价准备
                                                                               单位:元 币种:人民币
                                                             本期减少
    存货种类      期初账面余额      本期计提额                                           期末账面余额
                                                      转回              转销
    原材料               98,469.61                                                     98,469.61
    库存商品            209,459.44                                                    209,459.44
    低值易耗品          158,199.98                                                    158,199.98
    合计            466,129.03                                                    466,129.03报告期末存货与年初数相比增加 1,691,054,216.22 元,主要是报告期公司新增的土地储备。存货期末余额中含有借款费用资本化金额为 33,908,492.95 元。
    (八)   其他流动资产:
                                                                      单位:元 币种:人民币
            项目                         期末数                           期初数
    预缴税款                                      133,715,321.11                    71,406,838.54
    理财产品                                      286,000,000.00                   450,000,000.00
    国债回购                                       44,800,000.00                   357,301,576.00
    委托贷款                                      110,000,000.00                             0.00
            合计                              574,515,321.11                   878,708,414.54报告期末其他流动资产与年初数相比减少 304,193,093.43 元,主要是报告期公司减少了保本型理财产品及国债回购的投资。(九) 可供出售金融资产:1、 可供出售金融资产情况
                                                                               单位:元 币种:人民币
             项目                         期末公允价值                           期初公允价值
    可供出售权益工具                                 96,955,550.48                          87,077,947.52
             合计                                 96,955,550.48                          87,077,947.522、 截至报告期末可供出售金融资产的成本(摊余成本)、公允价值、累计计入其他综合收益的公允价值变动金额,以及已计提减值金额
                                                                    单位:元 币种:人民币
    可供出售金融资产分类            可供出售权益工具       可供出售债务工具     合计
    公允价值                                96,955,550.48                       96,955,550.48累计计入其他综合收益的公允价
                                         62,763,212.86                       62,763,212.86值变动金额
    已计提减值金额                             850,395.76                           850,395.76
    3、    报告期内可供出售金融资产减值的变动情况
                                                                          单位:元 币种:人民币
    可供出售金融资产分类             可供出售权益工具            可供出售债务工具       合计
    期初已计提减值金额                           850,395.76                             850,395.76
    期末已计提减值金额                           850,395.76                             850,395.76
                           上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    (十)   对合营企业投资和联营企业投资:
                                                                                   单位:万元 币种:人民币
                                 本企业
                    本企业       在被投
                                              期末资产总      期末负债总     期末净资产      本期营业         本期净
    被投资单位名称     持股比       资单位
                                                  额              额           总额          收入总额           利润
                    例(%)        表决权
                                 比例(%)一、合营企业香港嘉达利发展
                      33.33        33.33有限公司二、联营企业上海高泰稀贵金
                      25.68        25.68           8,181.60      3,318.62       4,862.98      2,001.43         210.14属股份有限公司上海嘉宝光明灯
                      10.00        10.00           4,467.26      9,600.36      -5,133.10                0      -48.24头有限公司上海格林风范房
    地产发展有限公       30.00        30.00         342,898.13    116,597.46     226,300.69      4,067.03         485.88司上海太平国际货
                      14.00        14.00          84,831.36     24,070.33      60,761.03     20,083.69       1,509.96柜有限公司上海嘉定老庙黄
                      49.00        49.00           2,283.70        756.54       1,527.15      5,523.26         431.14金有限公司上海安亭老庙黄
                      49.00        49.00            205.83          48.81         157.02        282.98           4.33金有限公司上海嘉宝安石置
                      47.00        47.00          27,654.96           6.67     27,648.29                0      -14.97业有限公司昆山嘉宝网尚文
                      32.50        32.50          16,985.39     11,450.20       5,535.19                0     -195.47化投资有限公司(十一) 长期股权投资:1、 长期股权投资情况按成本法核算:
                                                                                        单位:元 币种:人民币
                                                                                           在被投资单       在被投资单
    被投资单位     投资成本         期初余额        增减变动    期末余额      减值准备      位持股比例       位表决权比
                                                                                             (%)           例(%)西上海汽车服
    务股份有限公     3,045,500.00    3,045,500.00                3,045,500.00                       2.00             2.00司上海南翔花园
    房地产有限公   14,400,000.00     1,800,000.00                1,800,000.00                      10.00            10.00司上海斯考特空
                  1,489,837.33    1,489,837.33                1,489,837.33   960,103.81调有限公司
                            上海嘉宝实业(集团)股份有限公司 2014 年半年度报告按权益法核算:
                                                                                       单位:元 币种:人民币
                                                                                                                     在被
                                                                                                                     投资
                                                                                                      本期现金红     单位
    被投资单位      投资成本            期初余额        增减变动          期末余额        减值准备
                                                                                                          利         持股
                                                                                                                     比例
                                                                                                                     (%)香港嘉达利
    发展有限公      5,000,000.00        5,000,000.00              0.00     5,000,000.00    5,000,000                     33.33司上海高泰稀
    贵金属股份   26,640,000.00         11,948,490.25        539,632.23    12,488,122.48                                  25.68有限公司上海嘉宝光
    明灯头有限   90,000,000.00                  0.00              0.00             0.00                                  10.00公司上海格林风
    范房地产发   15,000,000.00        677,444,401.44     1,457,653.98    678,902,055.42                                  30.00展有限公司上海太平国
    际货柜有限   22,602,377.65         82,951,494.09     2,113,949.42     85,065,443.51                                  14.00公司上海嘉定老
    庙黄金有限      1,434,619.86        9,270,083.91    -1,787,038.21      7,483,045.70                  3,900,677.33    49.00公司上海安亭老
    庙黄金有限       130,215.66           842,292.27        -67,344.03      774,948.24                      88,626.53    49.00公司上海嘉宝安
    石置业有限      7,050,000.00                0.00   132,625,949.10    132,625,949.10                                  47.00公司昆山嘉宝网
    尚文化投资                                  0.00    14,477,681.53     14,477,681.53                                  32.50有限公司注:在被投资单位表决权比例与持股比例一致。(十二) 投资性房地产:1、 按成本计量的投资性房地产
                                                                                    单位:元 币种:人民币
        项目                    期初账面余额        本期增加额            本期减少额        期末账面余额
    一、账面原值合计                  338,499,278.86      250,000.00                              338,749,278.86
    1.房屋、建筑物                    279,739,476.46      250,000.00                              279,989,476.46
    2.土地使用权                       58,759,802.40                                               58,759,802.40二、累计折旧和累计
                                  97,912,275.77       7,363,572.87                                  105,275,848.64摊销合计
    1.房屋、建筑物                    86,547,618.67       6,777,669.51                                   93,325,288.18
    2.土地使用权                      11,364,657.10         585,903.36                                   11,950,560.46三、投资性房地产账
                                 240,587,003.09                              7,113,572.87           233,473,430.22面净值合计
    1.房屋、建筑物                   193,191,857.79                              6,527,669.51           186,664,188.28
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    2.土地使用权              47,395,145.30                                585,903.36        46,809,241.94四、投资性房地产减
                           2,220,998.40                                                   2,220,998.40值准备累计金额合计
    1.房屋、建筑物             2,220,998.40                                                   2,220,998.402.土地使用权五、投资性房地产账
                         238,366,004.69                            7,113,572.87         231,252,431.82面价值合计
    1.房屋、建筑物           190,970,859.39                            6,527,669.51         184,443,189.88
    2.土地使用权              47,395,145.30                              585,903.36          46,809,241.94本期折旧和摊销额:7,363,572.87 元。(十三) 固定资产:1、 固定资产情况
                                                                             单位:元 币种:人民币
         项目             期初账面余额             本期增加               本期减少    期末账面余额
    一、账面原值合计:         78,899,483.00                625,330.00       149,678.00    79,375,135.00
    其中:房屋及建筑物         38,877,881.10                                               38,877,881.10
       机器设备             21,072,366.52                                               21,072,366.52
       运输工具              8,667,065.66                 469,800.00                     9,136,865.66
       房屋装修改造          2,174,766.01                  32,000.00                     2,206,766.01
       办公及其他设备        8,107,403.71                 123,530.00      149,678.00     8,081,255.71
                                            本期新增     本期计提
    二、累计折旧合计:        48,255,896.96                1,406,539.49         3,094.56    49,659,341.89
    其中:房屋及建筑物        19,884,687.35                  320,318.31                     20,205,005.66
       机器设备            15,984,346.33                   64,438.94                     16,048,785.27
       运输工具             5,041,186.73                  630,373.29                      5,671,560.02
       房屋装修改造         1,252,465.81                  188,565.23                      1,441,031.04
       办公及其他设备       6,093,210.74                  202,843.72         3,094.56     6,292,959.90三、固定资产账面净值
                           30,643,586.04                /                     /          29,715,793.11合计
    其中:房屋及建筑物        18,993,193.75                /                     /          18,672,875.44
       机器设备             5,088,020.19                /                     /           5,023,581.25
       运输工具             3,625,878.93                /                     /           3,465,305.64
       房屋装修改造           922,300.20                /                     /             765,734.97
       办公及其他设备       2,014,192.97                /                     /           1,788,295.81
    四、减值准备合计           4,099,487.03                /                     /           4,099,487.03
    其中:房屋及建筑物         4,095,660.09                /                     /           4,095,660.09
       机器设备                 3,826.94                /                     /               3,826.94
       运输工具                                         /                     /
       房屋装修改造                                     /                     /
       办公及其他设备                                   /                     /五、固定资产账面价值
                           26,544,099.01                /                     /          25,616,306.08合计
    其中:房屋及建筑物        14,897,533.66                /                     /          14,577,215.35
       机器设备             5,084,193.25                /                     /           5,019,754.31
                         上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
      运输工具               3,625,878.93                   /                  /         3,465,305.64
    房屋装修改造                   922,300.20                   /                  /           765,734.97
      办公及其他设备         2,014,192.97                   /                  /         1,788,295.81本期折旧额:1,406,539.49 元。
    (十四)   长期待摊费用:
                                                                              单位:元 币种:人民币
    项目            期初额         本期增加额       本期摊销额         其他减少额       期末额
    土地使用费            90,000.00                          3,000.00                         87,000.00
    房屋修缮费           258,935.50                         30,030.00                       228,905.50
    华亭苗圃改造       1,249,052.00                       156,130.50                      1,092,921.50
    合计           1,597,987.50                       189,160.50                      1,408,827.00(十五) 递延所得税资产/递延所得税负债:1、 递延所得税资产和递延所得税负债不以抵销后的净额列示(1) 已确认的递延所得税资产和递延所得税负债
                                                                              单位:元 币种:人民币
            项目                             期末数                               期初数递延所得税资产:
    资产减值准备                                          3,836,861.16                      3,856,774.79
    可抵扣亏损                                            4,849,547.85                      4,742,921.39
    公允价值变动                                            656,068.24                      2,055,354.94
    预计负债                                                      0.00                        255,106.69
    预提费用                                             12,685,650.38                     12,783,925.47
    股权投资损失                                            492,064.59                        492,064.59
    内部未实现利润                                        1,054,072.79                      2,905,051.95
    关联交易抵消                                            601,568.32                              0.00
    小计                                                 24,175,833.33                     27,091,199.82递延所得税负债:计入资本公积的可供出售金
                                                      20,921,070.93                     18,451,670.19融资产公允价值变动
    股权投资贷方差额                                        404,876.12                        404,876.12
    小计                                                 21,325,947.05                     18,856,546.31
    (十六)   资产减值准备明细:
                                                                              单位:元 币种:人民币
                                                                      本期减少
            项目              期初账面余额       本期增加                              期末账面余额
                                                                  转回        转销
    一、坏账准备                 158,908,741.17                    61,498.09 106,548.85   158,740,694.23
    二、存货跌价准备                 466,129.03                                               466,129.03三、可供出售金融资产减值
                                   850,395.76                                              850,395.76准备四、持有至到期投资减值准备
    五、长期股权投资减值准备       5,960,103.81                                             5,960,103.81
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    六、投资性房地产减值准备     2,220,998.40                                             2,220,998.40
    七、固定资产减值准备         4,099,487.03                                             4,099,487.03八、其他
           合计             172,505,855.20                61,498.09   106,548.85     172,337,808.26(十七) 短期借款:1、 短期借款分类:
                                                                    单位:元 币种:人民币
             项目                         期末数                          期初数
    抵押借款                                       320,000,000.00
    保证借款                                       170,000,000.00                   73,000,000.00
            合计                               490,000,000.00                   73,000,000.00报告期末公司短期借款与年初相比增加 417,000,000.00 元,主要是报告期公司银行贷款增加。(十八) 应付账款:1、 应付账款情况
                                                                            单位:元 币种:人民币
             项目                             期末数                            期初数
    1 年以内                                           27,867,470.24                    120,710,712.34
    1—2 年                                            19,349,615.07                     54,077,750.62
    2—3 年                                                32,245.10                        172,326.73
    3—4 年                                                24,221.69                        650,022.77
    4—5 年                                                25,315.54                      1,264,073.61
    5 年以上                                           15,792,949.05                     14,552,608.46
             合计                                   63,091,816.69                    191,427,494.532、 本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、 账龄超过 1 年的大额应付账款情况的说明报告期末应付账款与年初相比减少 128,335,677.84 元,主要是房地产业务按项目进度支付的工程款。(十九) 预收账款:1、 预收账款情况
                                                                            单位:元 币种:人民币
             项目                             期末数                            期初数
    1 年以内                                       1,499,602,680.19                  1,814,682,686.42
    1—2 年                                          327,157,290.03                         950,463.33
    2—3 年                                              134,813.51                       2,288,376.19
    3—4 年                                              290,717.03                         645,237.70
    4—5 年                                              589,253.00                           9,976.00
    5 年以上                                              23,161.35                          23,161.35
             合计                               1,827,797,915.11                  1,818,599,900.992、本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告3、账龄超过 1 年的大额预收账款情况的说明报告期账龄超过 1 年的大额预收账款主要为未达到结转收入条件的商品房预售款。
    (二十)    应付职工薪酬
                                                                             单位:元 币种:人民币
             项目                  期初账面余额        本期增加         本期减少      期末账面余额
    一、工资、奖金、津贴和补贴        31,526,044.19      26,018,001.00    26,801,443.33  30,742,601.86
    二、职工福利费                                          202,063.50       202,063.50
    三、社会保险费                                        2,770,533.26     2,770,533.26
    1.医疗保险费                                        830,299.66       830,299.66
    2.基本养老保险费                                  1,730,425.69     1,730,425.69
    3.失业保险费                                        101,055.26       101,055.26
    4.工伤保险费                                         41,437.81        41,437.81
    5.生育保险费                                         67,314.84        67,314.84
    四、住房公积金                                          739,100.00       739,100.00五、辞退福利
    六、其他                                                 64,290.00        64,290.00
    七、工会经费和职工教育经费           1,106,435.36       405,164.30        28,426.76      1,483,172.90
    八、因解除劳动关系给予的补偿                             54,000.00        54,000.00
             合计                   32,632,479.55     30,253,152.06    30,659,856.85     32,225,774.76
    (二十一)   应交税费:
                                                                               单位:元 币种:人民币
             项目                               期末数                             期初数
    增值税                                                   -2,993.42                          -5,606.87
    营业税                                                  692,300.81                      16,380,990.42
    企业所得税                                           77,866,098.38                      93,040,427.97
    个人所得税                                            9,285,025.55                       4,241,776.48
    城市维护建设税                                          146,622.51                         299,641.46
    房产税                                                2,944,010.87                       2,781,890.32
    土地增值税                                                                               5,726,531.52
    教育费附加                                               87,700.97                         561,509.55
    地方教育费附加                                            4,370.61                         317,024.03
    河道管理费                                                6,085.90                         162,489.94
    土地使用税                                               77,646.60                         155,290.80
             合计                                     91,106,868.78                    123,661,965.62(二十二) 应付利息:
                                                                     单位:元 币种:人民币
             项目                          期末数                        期初数
    短期借款应付利息                                  633,819.52                   132,975.02报告期末应付利息与年初数相比增加 500,844.50 元,主要是计提的短期借款利息。
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(二十三) 应付股利:
                                                                     单位:元 币种:人民币
        单位名称              期末数                  期初数           超过 1 年未支付原因
    应付股利                      108,487,764.85            5,627,004.45报告期末应付股利与年初数相比增加 102,860,760.40 元,主要是报告期股东大会通过了每 10 股派现金 2.00 元的利润分配方案。(二十四) 其他应付款:1、 其他应付款情况
                                                                               单位:元 币种:人民币
               项目                             期末数                             期初数
    1 年以内                                           742,735,701.96                      210,404,866.70
    1—2 年                                            988,165,476.24                      946,167,466.98
    2—3 年                                            199,458,554.35                      195,938,143.52
    3—4 年                                            382,045,687.12                      380,029,377.70
    4—5 年                                            180,256,186.36                      236,389,586.36
    5 年以上                                             12,433,652.57                      26,676,760.03
               合计                               2,505,095,258.60                   1,995,606,201.292、 本报告期其他应付款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。3、账龄超过 1 年的大额其他应付款情况的说明账龄超过 1 年的大额其他应付款主要为与参股公司上海格林风范房地产发展有限公司往来款。
    4、   对于金额较大的其他应付款,应说明内容
                                                                           单位:元 币种:人民币
               对方名称                     与本公司关系              金额         未偿还原因
    上海格林风范房地产发展有限公司           联营企业                 839,747,000.00    往来款
    上海菊城建设配套工程有限公司        客户                    357,915,000.00 预付动迁房购置款
    上海嘉定新城发展有限公司            控股子公司少数股权      197,839,000.00 往来款
    上海嘉定区房地产(集团)有限公司 控股子公司少数股权         127,385,000.00 往来款报告期末其他应付款与年初数相比增加 509,489,057.31 元,主要是控股子公司收到的少数股权往来款。
    (二十五)    预计负债:
                                                                      单位:元 币种:人民币
      项目              期初数            本期增加          本期减少             期末数
    产品质量保证            1,020,426.74                0.00      1,020,426.74              0.00报告期末预计负债与年初数相比减少 1,020,426.74 元,主要是上海嘉宝协力电子有限公司不再纳入公司合并报表范围,对应计提的预计负债减少。(二十六) 1 年内到期的非流动负债:1、 1 年内到期的非流动负债情况
                                                                               单位:元 币种:人民币
             项目                               期末数                             期初数
    1 年内到期的长期借款                               200,000,000.00                     200,000,000.00
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告2、 1 年内到期的长期借款(1) 1 年内到期的长期借款
                                                                               单位:元 币种:人民币
                项目                            期末数                             期初数
    信用借款                                           200,000,000.00                     200,000,000.00(二十七) 长期借款:1、 长期借款分类:
                                                                               单位:元 币种:人民币
                项目                            期末数                             期初数
    抵押借款                                           350,000,000.00                      279,973,029.00
    信用借款                                             20,000,000.00                      20,000,000.00
                合计                                370,000,000.00                      299,973,029.00
    (二十八)     股本:
                                                                               单位:元 币种:人民币
                                               本次变动增减(+、-)
                期初数                                                                       期末数
                           发行新股        送股      公积金转股    其他          小计
    股份总数 514,303,802                                                             514,303,802上述股本已经上海众华沪银会计师事务所于 2008 年 7 月 21 日出具沪众会字(2008)第 3578 号验资报告验证确认,本期无变动。
    (二十九)     资本公积:
                                                                      单位:元 币种:人民币
         项目            期初数               本期增加          本期减少          期末数
    资本溢价(股本溢价) 582,150,972.18                                            582,150,972.18
    其他资本公积          122,117,549.79              7,408,202.22      1,887.23 129,523,864.78
         合计         704,268,521.97              7,408,202.22      1,887.23 711,674,836.96报告期资本公司与年初相比增加 7,406,314.99 元,主要是按公允价值计量的可供出售金融资产公允价值上升。
    (三十)     盈余公积:
                                                                               单位:元 币种:人民币
       项目                 期初数             本期增加             本期减少              期末数
    法定盈余公积             173,665,269.98                                                173,665,269.98
       合计               173,665,269.98                                                173,665,269.98(三十一) 未分配利润:
                                                                               单位:元 币种:人民币
                   项目                                      金额              提取或分配比例(%)
    调整前 上年末未分配利润                                  1,290,623,008.32               /
    调整后 年初未分配利润                                    1,290,623,008.32               /
    加:本期归属于母公司所有者的净利润                         276,465,391.75               /
    应付普通股股利                                         102,860,760.40
    期末未分配利润                                           1,464,227,639.67               /
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(三十二) 营业收入和营业成本:1、 营业收入、营业成本
                                                                            单位:元 币种:人民币
            项目                           本期发生额                         上期发生额
    主营业务收入                                     958,267,095.41                      871,161,371.79
    其他业务收入                                       1,140,895.89                        3,186,240.31
    营业成本                                         513,966,748.26                      538,637,414.73
    2、   主营业务(分行业)
                                                                           单位:元 币种:人民币
                                本期发生额                                 上期发生额
      行业名称
                       营业收入            营业成本              营业收入             营业成本
    房地产业              829,554,468.13      389,391,883.28        685,839,070.01       361,212,584.14
    商业                  123,964,649.28      119,864,137.76        146,932,809.74       142,941,881.79
    工业                                                             33,022,739.53        27,287,912.98
    服务业                  4,747,978.00         4,587,715.89          5,366,752.51         5,309,321.81
      合计            958,267,095.41       513,843,736.93       871,161,371.79       536,751,700.72
    3、   主营业务(分产品)
                                                                           单位:元 币种:人民币
                                 本期发生额                                上期发生额
      产品名称
                       营业收入             营业成本             营业收入             营业成本
    房产销售              802,359,303.54       382,010,638.48       658,936,034.50       354,188,446.97
    物业租赁               27,195,164.59          7,381,244.80       26,903,035.51          7,024,137.17
    工业产品              123,964,649.28       119,864,137.76       179,955,549.27       170,229,794.77
    物业服务                 4,747,978.00         4,587,715.89         5,366,752.51         5,309,321.81
      合计            958,267,095.41       513,843,736.93       871,161,371.79       536,751,700.72
    4、   主营业务(分地区)
                                                                           单位:元 币种:人民币
                                本期发生额                                 上期发生额
      地区名称
                       营业收入            营业成本              营业收入             营业成本
    华东地区              835,995,076.08      395,423,885.22        716,095,442.18       386,953,190.75
    华南地区                                                           5,436,012.19         4,838,858.57
    华北地区                                                              64,955.03            33,726.51
    海外地区              122,272,019.33       118,419,851.71       149,564,962.39       144,925,924.89
      合计            958,267,095.41       513,843,736.93       871,161,371.79       536,751,700.72
    5、   公司前五名客户的营业收入情况
                                                                          单位:元 币种:人民币
           客户名称                       营业收入                占公司全部营业收入的比例(%)
    合盛公司                                        19,135,828.07                               1.99
    扬帆公司                                        18,151,600.64                               1.89
    申欧公司                                        16,899,152.47                               1.76
    佳利公司                                        13,082,660.34                               1.36
    大茂公司                                         8,665,283.41                               0.90
                         上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
              合计                                 75,934,524.93                                 7.90(三十三) 营业税金及附加:
                                                                      单位:元 币种:人民币
        项目                本期发生额              上期发生额              计缴标准
    营业税                          41,696,082.39           34,547,205.22 5%
    教育费附加                       2,084,804.09            1,734,037.06
    城建税                             432,073.07              377,684.02
    河道管理费                         416,960.88              362,461.37
    土地增值税                    120,744,072.44            59,713,366.55
    其他                               763,946.24              822,472.73
        合计                  166,137,939.11            97,557,226.95            /报告期营业税金及附加与上年同期相比增加 68,580,712.16 元,主要是房地产业务结转利润增加,对应计提营业税金及附加增加。
    (三十四)    销售费用
                                                                              单位:元 币种:人民币
               项目                         本期发生额                          上期发生额
    销售费用                                           16,038,116.52                       15,391,811.80
               合计                                 16,038,116.52                       15,391,811.80
    (三十五)    管理费用
                                                                              单位:元 币种:人民币
               项目                         本期发生额                          上期发生额
    管理费用                                           26,619,631.15                      24,728,259.46
               合计                                 26,619,631.15                      24,728,259.46
    (三十六)    财务费用
                                                                              单位:元 币种:人民币
               项目                          本期发生额                         上期发生额
    利息支出                                             10,779,697.20                      3,410,459.46
    利息收入                                            -12,103,085.68                     -3,052,704.46
    汇兑损益                                                -78,504.25                         18,880.40
    银行手续费及其他                                        291,013.56                        122,398.78
             合计                                     -1,110,879.17                        499,034.18
    (三十七)    公允价值变动收益:
                                                                      单位:元 币种:人民币
            产生公允价值变动收益的来源                    本期发生额          上期发生额
    交易性金融资产                                              5,597,146.81        -1,126,039.39
                        合计                                5,597,146.81        -1,126,039.39报告期公司公允价值变动收益与上年同期相比增加 6,723,186.20 元,主要是按公允价值计量的交易性金融资产公允价值上升所致。
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(三十八) 投资收益:1、 投资收益明细情况:
                                                                              单位:元 币种:人民币
                                                                本期发生额            上期发生额
    权益法核算的长期股权投资收益                                       4,583,723.80        17,778,884.99
    处置长期股权投资产生的投资收益                                         3,615.32
    持有交易性金融资产期间取得的投资收益                               1,639,588.35           323,410.70
    持有可供出售金融资产等期间取得的投资收益                             382,995.20           345,087.20
    处置交易性金融资产取得的投资收益                                      41,565.27              -430.87
    其他                                                               8,618,234.55         5,453,059.92
                       合计                                       15,269,722.49         23,900,011.94
    2、   按权益法核算的长期股权投资收益(前五名):
                                                                      单位:元 币种:人民币
            被投资单位            本期发生额        上期发生额    本期比上期增减变动的原因
    上海太平国际货柜有限公司            2,113,949.42    2,006,078.74
    上海嘉定老庙黄金有限公司            2,113,639.12    2,462,958.12
    上海格林风范房地产发展有限公司      1,457,653.98 13,774,484.04
    上海高泰稀贵金属股份有限公司          539,632.23      189,435.32
    上海安亭老庙黄金有限公司               21,282.49        34,071.99
              合计                  6,246,157.24 18,467,028.21                /报告期公司投资收益与上年同期相比减少 8,630,289.45 元,主要是权益法核算参股企业上海格林风范房地产发展有限公司净利润减少,公司对应确认投资收益减少。
    (三十九)   资产减值损失:
                                                                               单位:元 币种:人民币
                   项目                            本期发生额                    上期发生额
    一、坏账损失                                              -61,498.09                     231,686.18
    二、存货跌价损失                                                                         289,986.17三、其他
               合计                                        -61,498.09                    521,672.35(四十) 营业外收入:1、 营业外收入情况
                                                                               单位:元 币种:人民币
                                                                               计入当期非经常性损益
            项目                    本期发生额              上期发生额
                                                                                       的金额
    非流动资产处置利得合计                                        1,508.00
    其中:固定资产处置利得                                        1,508.00
    其他                              124,482,062.47          1,949,071.81        124,482,062.47
          合计                    124,482,062.47          1,950,579.81        124,482,062.47报告期营业外收入与上年同期相比增加 122,531,482.66 元,主要是收到的土地使用权补偿款。
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    (四十一)   营业外支出:
                                                                               单位:元 币种:人民币
                                                                               计入当期非经常性损益
            项目                    本期发生额              上期发生额
                                                                                       的金额
    非流动资产处置损失合计                                            7,604.92
    其中:固定资产处置损失                                            7,604.92
    对外捐赠                                   51,000.00            130,000.00                51,000.00
    其他                                      108,020.81             17,680.00               108,020.81
           合计                            159,020.81            155,284.92               159,020.81
    (四十二)   所得税费用:
                                                                      单位:元 币种:人民币
                  项目                           本期发生额                 上期发生额
    按税法及相关规定计算的当期所得税                       93,891,901.19            52,815,301.62
    递延所得税调整                                           2,660,259.81             -241,923.89
                  合计                                 96,552,161.00            52,573,377.73报告期所得税费用与上年同期相比增加 43,978,783.27 元,主要是房地产业务结转利润增加,对应计提的所得税费用增加。
    (四十三)   基本每股收益和稀释每股收益的计算过程:
                                                                            每股收益报告期
                                                             基本每股收益           稀释每股收益
    归属于公司普通股股东的净利润                                     0.538                 0.538
    扣除非经常性损益后归属于公司普通股股东的净利润                   0.337                 0.337
                                                                          每股收益上年同期
                                                             基本每股收益       稀释每股收益
    归属于公司普通股股东的净利润                                     0.329              0.329
    扣除非经常性损益后归属于公司普通股股东的净利润                   0.320                 0.320上述数据采用以下计算公式计算而得:基本每股收益=P0÷S S= S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk 其中:P0 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S 为发行在外的普通股加权平均数;S0为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份次月起至报告期期末的累计月数;Mj 为减少股份次月起至报告期期末的累计月数。公司若存在发行可转换债券、股份期权、认股权证等稀释性潜在普通股情况下,稀释每股收益可参照如下公式计算: 稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数) 其中,P1 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    (四十四)   其他综合收益
                                                                       单位:元 币种:人民币
                        项目                              本期金额              上期金额
    1.可供出售金融资产产生的利得(损失)金额                   9,877,602.96          1,042,928.11
    减:可供出售金融资产产生的所得税影响                        2,469,400.74            260,732.03
    前期计入其他综合收益当期转入损益的净额
    小计                                                        7,408,202.22            782,196.082.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响
    前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减:现金流量套期工具产生的所得税影响
    前期计入其他综合收益当期转入损益的净额
    转为被套期项目初始确认金额的调整额小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计
    5.其他                                                          -1,887.23减:由其他计入其他综合收益产生的所得税影响
    前期其他计入其他综合收益当期转入损益的净额
    小计                                                            -1,887.23
                        合计                                7,406,314.99            782,196.08报告期其他综合收益与上年同期相比增加 6,624,118.91 元,主要是按公允价值计量的可供出售金融资产公允价值上升所致。(四十五) 现金流量表项目注释:1、 收到的其他与经营活动有关的现金:
                                                                             单位:元 币种:人民币
                     项目                                                  金额
    补偿款                                                                               158,787,919.00
    利息收入等                                                                            37,630,565.78
                     合计                                                             196,418,484.78
    2、   支付的其他与经营活动有关的现金:
                                                                             单位:元 币种:人民币
                     项目                                                  金额
    往来款                                                                                96,000,000.00
    支付的费用等                                                                          30,204,411.04
                     合计                                                             126,204,411.04
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    3、   收到的其他与投资活动有关的现金:
                                                                          单位:元 币种:人民币
                    项目                                                金额
    收到的委托贷款利息收入                                                               3,420,083.33
                    合计                                                             3,420,083.33
    4、   支付的其他与投资活动有关的现金:
                                                                          单位:元 币种:人民币
                     项目                                               金额
    合并报表范围变动                                                                       578,758.15
                     合计                                                              578,758.15(四十六) 现金流量表补充资料:1、 现金流量表补充资料:
                                                                            单位:元 币种:人民币
                    补充资料                              本期金额                上期金额1.将净利润调节为经营活动现金流量:
    净利润                                                    286,455,683.48            169,008,082.34
    加:资产减值准备                                              -61,498.09                521,672.35
    固定资产折旧、油气资产折耗、生产性生物资产折旧              1,406,539.49              2,724,240.26无形资产摊销
    长期待摊费用摊销                                              189,160.50                  9,606.00处置固定资产、无形资产和其他长期资产的损失(收
                                                                                         31,466.39益以“-”号填列)固定资产报废损失(收益以“-”号填列)
    公允价值变动损失(收益以“-”号填列)                     -5,597,146.81              1,126,039.39
    财务费用(收益以“-”号填列)                              9,748,614.17              3,443,650.23
    投资损失(收益以“-”号填列)                            -15,269,722.49            -23,900,011.94
    递延所得税资产减少(增加以“-”号填列)                    2,915,366.49               -389,695.16递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                       -1,854,642,985.58             -9,888,547.11
    经营性应收项目的减少(增加以“-”号填列)                120,020,727.20           -204,406,602.60
    经营性应付项目的增加(减少以“-”号填列)                323,008,910.27           -306,850,645.79
    其他                                                        7,363,572.87              6,459,171.69
    经营活动产生的现金流量净额                             -1,124,462,778.50           -362,111,573.952.不涉及现金收支的重大投资和筹资活动: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变动情况:
    现金的期末余额                                            590,356,041.45            566,853,606.62
    减:现金的期初余额                                        818,613,323.73            492,086,455.00加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                 -228,257,282.28             74,767,151.62
                              上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    2、     现金和现金等价物的构成
                                                                                            单位:元 币种:人民币
                       项目                                          期末数                         期初数
    一、现金                                                               590,356,041.45                818,613,323.73
    其中:库存现金                                                             193,626.81                    161,434.43
      可随时用于支付的银行存款                                         530,781,305.90                815,922,615.23
      可随时用于支付的其他货币资金                                      59,381,108.74                  2,529,274.07
      可用于支付的存放中央银行款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                           590,356,041.45                 818,613,323.73七、 关联方及关联交易(一) 本企业的母公司情况
                                                                                            单位:万元 币种:人民币
                                                                               母公司对
                                                               母公司对本
    母公司     企业类               法人    业务性      注册                      本企业的        本企业最终     组织机构
                     注册地                                    企业的持股
    名称       型                 代表      质        资本                      表决权比          控制方         代码
                                                                 比例(%)
                                                                                 例(%)
    嘉定建                                   财政信                                              上海市嘉定
    业投资      国有独                       用、融                                              区国有资产
                     上海       李俭                10,000           12.13          12.13                    13367975-8
    开发公      资公司                       资、投资                                            监督管理委
    司                                       开发                                                员会
    (二)    本企业的子公司情况
                                                                                            单位:万元 币种:人民币
                                                                                        持股      表决
                      企业类      注册    法人                                                              组织机构代
      子公司全称                                          业务性质       注册资本       比例      权比
                        型        地      代表                                                                  码
                                                                                        (%)       例(%)
    上海嘉丽宝电子有      有限责                        生产销售电容器          650.00 万
                                  上海   阎德松                                           68.87    68.87     60728749-0
    限公司                任公司                        系列产品                    美元
    上海嘉宝奇伊房地      有限责
                                  上海   陈伯兴     房地产开发经营           9,000.00   100.00    100.00     13363710-1
    产经营有限公司        任公司
    上海嘉宝新菊房地      有限责
                                  上海   钱 明      房地产开发经营          56,000.00   100.00    100.00     55001887-0
    产有限公司            任公司
    上海盛创科技园发      有限责                        科技园建设,实业
                                  上海   钱 明                               8,000.00     51.00    51.00     78515319-6
    展有限公司            任公司                        投资等
    上海嘉宝神马房地      有限责
                                  上海   钱 明      房地产开发经营           3,000.00   100.00    100.00     66942168-3
    产有限公司            任公司
    上海嘉宝贸易发展      有限责
                                  上海   刘俊华     国内贸易                  600.00    100.00    100.00     13363435-7
    有限公司              任公司
    上海嘉定颐和电机      有限责                        电机电脑机电产
                                  上海   王幸千                              1,000.00   100.00    100.00     63080743-1
    电脑有限公司          任公司                        品及物业租赁
    上海嘉宝劳动服务      有限责                        劳动服务、劳力输
                                  上海   王幸千                                50.00      60.00    60.00     70338937-4
    有限公司              任公司                        出
    上海嘉宝集团鸵鸟      有限责                        鸵鸟养殖、孵化屠
                                  上海   庄求良                              2,000.00   100.00    100.00     63045996-7
    发展有限公司          任公司                        宰、加工经销
    上海嘉宝物业服务      有限责                        物业管理、五金交
                                  上海   邵 龙                                300.00      94.00   100.00     63082989-2
    有限公司              任公司                        电、建材等
    上海宝菊房地产开      有限责
                                  上海   陈伯兴     房地产开发经营           1,000.00   100.00    100.00     78477447-6
    发有限公司            任公司
                            上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    上海嘉宏房地产有     有限责                        房地产开发经营,
                                 上海    钱 明                            3,000.00      90.00    90.00     13360464-1
    限责任公司           任公司                        物业管理
    上海安江实业发展     有限责                        农副产品交易、停
                                 上海    陈伯兴                           1,000.00      70.00    70.00     63081396-2
    有限公司             任公司                        车、住宿
    上海嘉宝联友房地     有限责
                                 上海    钱 明      房地产开发经营       54,000.00      40.00    40.00     58347509-0
    产有限公司           任公司
    上海嘉定颐和苗木     有限责                        苗木种植、苗木培
                                 上海    王幸千                             500.00     100.00   100.00     58526648-7
    有限公司             任公司                        育
    昆山嘉宝网尚置业     有限责
                                 昆山    阎德松     房地产开发经营       45,000.00      97.67    97.67     58996229-5
    有限公司             任公司
    上海嘉宝锦熙置业     有限责
                                 上海    钱 明      房地产开发经营       10,000.00      60.00    60.00     08783251-1
    有限公司             任公司
    (三)    本企业的合营和联营企业的情况
                                                                                          单位:万元 币种:人民币
                                                                                                本企业在
                                                                                     本企业
    被投资单位名       企业       注册      法人                                                   被投资单   组织机构
                                                      业务性质         注册资本      持股比
       称           类型         地      代表                                                   位表决权     代码
                                                                                     例(%)
                                                                                                比例(%)一、合营企业
    香港嘉达利发    有 限 责
                            香港                   国际贸易             1,500.00       33.33       33.33
    展有限公司      任公司二、联营企业上海高泰稀贵
                 股 份 有                          金属材 料的生 产
    金属股份有限               上海        畅    新                       14,320.00       25.68       25.68   63088814-7
                 限公司                            和销售公司
    上海嘉宝光明    有 限 责
                            上海        张琦德     灯头生产、销售       9,000.00       10.00       10.00   63117099-7
    灯头有限公司    任公司上海格林风范
                 有 限 责
    房地产发展有               上海        陈必安     房地产开发经营      20,000.00       30.00       30.00   74653063-0
                 任公司限公司
    上海太平国际    有 限 责                          箱式货 柜的生 产     2,600.00
                            上海        陈国樑                                         14.00       14.00   60721133-0
    货柜有限公司    任公司                            和销售                万美元
    上海嘉定老庙    有 限 责
                            上海        张耀庆     黄金饰品的销售        400.00        49.00       49.00   13360479-9
    黄金有限公司    任公司
    上海安亭老庙    有 限 责
                            上海        张耀庆     黄金饰品的销售        100.00        49.00       49.00   63138868-9
    黄金有限公司    任公司
                                                   房地产开发、物业
    上海嘉宝安石    有 限 责
                            上海        潘    颖   租赁、物业管理及    30,000.00       47.00       47.00   58346045-4
    置业有限公司    任公司
                                                   企业管理咨询
    昆山嘉宝网尚                                      房地产 开发经 营
                 有 限 责
    文化投资有限               昆山        阎德松     及投资 与资产 管     6,000.00       32.50       32.50   58996227-9
                 任公司
    公司                                              理
    (四)    本企业的其他关联方情况
         其他关联方名称                              其他关联方与本公司关系                        组织机构代码
    上海嘉翔城镇建设投资有限公司                公司第四大股东的子公司                                  63113104-x
    上海嘉宝公益基金会                          公司部分高管担任该基金会理事、监事                      50178235-4
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(五) 关联交易情况
                                                 出售商品/提供劳务情况表单位:元 币种:人民币
                                                         本期发生额             上期发生额
                      关联交易        关联交易定
                                                                占同类交易          占同类交易
       关联方                         价方式及决
                                                     金额       金额的比例 金额 金额的比例
                        内容            策程序
                                                                  (%)               (%)上海嘉宝安石 新荟购物广场在
                                              338,992,982置业有限公司 建工程项目注:交易情况详见本报告第五节第六条第(三)款内容。其他关联交易
    委托贷款人            借款人                 贷款金额(元)         贷款到期日     委托贷款银行
    上海嘉定新城发        上海嘉宝实业(集团)                          2014 年 9 月   中国建设银行股份有限公
                                             200,000,000.00
    展有限公司            股份有限公司                                       14 日   司上海嘉定支行
    上海嘉宝实业(集       昆山嘉宝网尚文化投                           2014 年 12
                                             110,000,000.00                      中国工商银行昆山分行
    团)股份有限公司       资有限公司                                      月2日
    (六) 关联方应收应付款项上市公司应收关联方款项:
                                                                                   单位:元 币种:人民币
                                                   期末                              期初
    项目名称           关联方
                                     账面余额             坏账准备         账面余额        坏账准备
                香港嘉达利发展
    其他应收款                          8,660,617.69           8,660,617.69    8,660,617.69      8,660,617.69
                有限公司
                上海嘉宝光明灯
    其他应收款                         28,297,896.60          28,297,896.60   28,297,896.60     28,297,896.60
                头有限公司
                上海嘉翔城镇建
    其他应收款                          1,801,553.98           1,801,553.98    1,801,553.98      1,801,553.98
                设投资有限公司
                上海高泰稀贵金
    其他应收款                             58,188.17               5,909.41     400,345.30          20,017.27
                属股份有限公司上市公司应付关联方款项:
                                                                                     单位:元 币种:人民币
    项目名称                      关联方                          期末账面余额           期初账面余额
    预收账款              上海嘉宝安石置业有限公司                      158,992,982.00            2,170,000.00
    其他应付款            上海嘉定新城发展有限公司                      197,839,000.00          197,839,000.00
    其他应付款            上海格林风范房地产发展有限公司                839,747,000.00          895,747,000.00
    其他应付款            上海嘉定老庙黄金有限公司                           74,500.00               74,500.00
    八、    股份支付:
    无
                           上海嘉宝实业(集团)股份有限公司 2014 年半年度报告九、 或有事项:
    截至2014年6月30日公司为关联方及其他单位提供债务担保形成的或有负债(金额单位:万元)
    公司名称                                 担保金额 债务到期日     对本公司的财务影响
    上海嘉定工业区开发(集团)有限公司         5,000.00    2016/6/20 存在反担保,无影响
    西上海(集团)有限公司                     4,400.00  2015/2/16 存在反担保,无影响
    西上海(集团)有限公司                     7,600.00     2014/8/4 存在反担保,无影响
    十、   承诺事项:
    无十一、 其他重要事项:(一) 以公允价值计量的资产和负债
                                                                                            单位:元 币种:人民币
                                            本期公允价值变         计入权益的累计公     本期计提
        项目              期初金额                                                                          期末金额
                                                动损益                 允价值变动         的减值金融资产1、以公允价值计量且其变动计入当期损益
                          66,737,076.26         5,597,146.81                                                39,264,985.07的金融资产(不含衍生金融资产)2、衍生金融资产
    3、可供出售金融资产       87,077,947.52                                 7,408,202.22                     96,955,550.48
    金融资产小计             153,815,023.78         5,597,146.81            7,408,202.22                    136,220,535.55
    上述合计                 153,815,023.78         5,597,146.81            7,408,202.22                    136,220,535.55十二、 母公司财务报表主要项目注释(一) 应收账款:1、 本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。(二) 其他应收款:1、 其他应收款按种类披露:
                                                                                            单位:元 币种:人民币
                                  期末数                                                    期初数
                      账面余额                  坏账准备                    账面余额                  坏账准备
    种类
                              比例                         比例                        比例                        比例
                   金额                       金额                        金额                       金额
                              (%)                          (%)                         (%)                         (%)按组合计提坏账准备的其他应收账款:(1)按款项
            1,494,743,250.16 90.62                                    466,470,052.46   75.05性质的组合(2)按款项
              136,972,375.40    8.30      136,395,897.35   99.58      137,267,290.59   22.08    136,432,939.28     99.39账龄的组合
    组合小计    1,631,715,625.56 98.92        136,395,897.35     8.36     603,737,343.05   97.13    136,432,939.28     22.60单项金额虽不重大但单
    项计提坏账      17,815,493.18   1.08       13,615,493.18   76.43       17,815,493.18    2.87     13,615,493.18     76.43准备的其他应收账款
    合计    1,649,531,118.74     /        150,011,390.53       /      621,552,836.23    /       150,048,432.46         /(1)单项金额重大并单项计提坏账准备的其他应收款确定依据为余额前五名中单项计提坏账准备的其他应收款;
                           上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(2)按组合计提坏账准备的其他应收款 按款项性质的组合:未单项计提坏账准备的其他应收款按款项性质特征划分为若干组合,根据以前年度与之相同或相类似的、具有类似信用风险特征的其他应收款组合的实际损失率为基础,结合现时情况确定各项组合计提坏账准备的比例,据此计算应计提的坏账准备。(含单项金额重大、单独进行减值测试未发生减值,包含在具有类似信用风险特征的其他应收款组合中进行减值测试的其他应收款); 按款项账龄的组合:未单项计提坏账准备的其他应收款按账龄划分为若干组合,根据以前年度与之相同或相类似的、具有类似信用风险特征的应收账款组合的实际损失率为基础,结合现时情况确定各项组合计提坏账准备的比例,据此计算应计提的坏账准备。(含单项金额重大、单独进行减值测试未发生减值,包含在具有类似信用风险特征的其他应收款组合中进行减值测试的其他应收款);(3)单项金额虽不重大但单项计提坏账准备的其他应收款确定依据为除单项金额重大并单项计提坏账准备外单项认定进行减值测试计提坏账准备的其他应收款;组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                              单位:元 币种:人民币
                                     期末数                                    期初数
                          账面余额                                    账面余额
      账龄
                                      比例       坏账准备                       比例     坏账准备
                        金额                                        金额
                                      (%)                                        (%)
    1 年以内小计         561,978.79         0.41        28,098.94      792,990.63     0.58     39,639.53
    1至2年                70,947.00         0.05        28,378.80      135,000.35     0.10     54,000.14
    2至3年                   150.00                        120.00
    3 年以上         136,339,299.61       99.54    136,339,299.61   136,339,299.61    99.32   136,339,299.61
    合计         136,972,375.40      100.00    136,395,897.35   137,267,290.59   100.00   136,432,939.28组合中,采用其他方法计提坏账准备的其他应收账款:
                                                                                单位:元 币种:人民币
              组合名称                                      账面余额                    坏账准备
    昆山嘉宝网尚置业有限公司                                          606,427,336.70                 0.00
    上海嘉宝锦熙置业有限公司                                          586,200,000.00                 0.00
    上海嘉宝联友房地产有限公司                                        206,560,618.40                 0.00
    上海嘉宝新菊房地产有限公司                                         50,895,331.40                 0.00
    上海嘉定颐和电机电脑有限公司                                       24,231,394.26                 0.00
    上海盛创科技园发展有限公司                                         20,403,120.00                 0.00
    上海嘉宝物业服务有限公司                                               25,449.40                 0.00
                合计                                            1,494,743,250.16                 0.002、 本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。
    3、   其他应收账款金额前五名单位情况
                                                                                单位:元 币种:人民币
                                       与本公司                                         占其他应收账款
             单位名称                                       金额              年限
                                         关系                                           总额的比例(%)
    昆山嘉宝网尚置业有限公司             控股子公司          606,427,336.70   1 年以内                36.76
    上海嘉宝锦熙置业有限公司             控股子公司          586,200,000.00   1 年以内                35.54
    上海嘉宝联友房地产有限公司           控股子公司          206,560,618.40   1-2 年                  12.52
                              上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    上海嘉宝新菊房地产有限公司              全资子公司             50,895,331.40       1 年以内                    3.09
    上海嘉定颐和电机电脑有限公                                                         1 年以内
                                        全资子公司             24,231,394.26                                   1.47
    司                                                                                 \2-3 年
            合计                              /            1,474,314,680.76               /                   89.38
    4、    其他应收关联方款项情况
                                                                                         单位:元 币种:人民币
                                                                                               占其他应收账款
                   单位名称                       与本公司关系                 金额
                                                                                               总额的比例(%)
    上海嘉宝新菊房地产有限公司                   子公司                          50,895,331.40                  3.09
    上海嘉宝联友房地产有限公司                   子公司                         206,560,618.40                 12.52
    昆山嘉宝网尚置业有限公司                     子公司                         606,427,336.70                 36.76
    上海盛创科技园发展有限公司                   子公司                          20,403,120.00                  1.24
    上海嘉定颐和电机电脑有限公司                 子公司                          24,231,394.26                  1.47
    上海嘉宝锦熙置业有限公司                     子公司                         586,200,000.00                 35.54
    上海嘉宝物业服务有限公司                     子公司                              25,449.40                  0.00
    上海嘉宝安石置业有限公司                     联营企业                            70,947.00                  0.00
    上海嘉宝集团鸵鸟发展有限公司                 子公司                          10,187,311.62                  0.62
    上海嘉宝光明灯头有限公司                     联营企业                        28,297,896.60                  1.72
    上海高泰稀贵金属股份有限公司                 联营企业                            58,188.17                  0.00
              合计                                   /                    1,533,357,593.55                 92.96(三) 长期股权投资按成本法核算
                                                                                         单位:元 币种:人民币
                                                                                                   在被
                                                                                                            在被投
                                                                                              减   投资
                                                                                                            资单位
                                                                                              值   单位
      被投资单位         投资成本         期初余额         增减变动           期末余额                      表决权
                                                                                              准   持股
                                                                                                              比例
                                                                                              备   比例
                                                                                                            (%)
                                                                                                   (%)上海嘉丽宝电子
                        34,555,827.55    37,325,728.18                        37,325,728.18         68.87     68.87有限公司上海嘉宝协力电
                         9,932,427.50     9,932,427.50    -9,932,427.50                0.00子有限公司上海嘉宝奇伊房
    地产经营有限公          90,000,000.00    90,000,000.00                        90,000,000.00        100.00    100.00司上海盛创科技园
                        40,800,000.00    40,800,000.00                        40,800,000.00         51.00     51.00发展有限公司上海嘉宝神马房
                        30,000,000.00    30,000,000.00                        30,000,000.00        100.00    100.00地产有限公司上海嘉宝贸易发
                         6,000,000.00     6,000,000.00                         6,000,000.00        100.00    100.00展有限公司上海嘉宝新菊房
                       150,000,000.00   560,000,000.00                       560,000,000.00        100.00    100.00地产有限公司上海嘉定颐和电
                         6,300,000.00     7,046,680.81                         7,046,680.81        100.00    100.00机电脑有限公司
    上海嘉宝劳动服            300,000.00       300,000.00                           300,000.00          60.00     60.00
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告务有限公司上海嘉宝集团鸵
                    18,000,000.00        19,000,000.00                            19,000,000.00          100.00      100.00鸟发展有限公司上海嘉宝物业服
                       600,000.00         1,200,000.00                             1,200,000.00           94.00      100.00务有限公司上海嘉宏房地产
                    27,000,000.00        27,000,000.00                            27,000,000.00           90.00         90.00有限责任公司上海安江实业发
                      4,000,000.00        6,125,980.04                             6,125,980.04           70.00         70.00展有限公司上海嘉宝联友房
                   216,000,000.00       216,000,000.00                           216,000,000.00           40.00         40.00地产有限公司昆山嘉宝网尚置
                   439,500,000.00       439,500,000.00                           439,500,000.00           97.67         97.67业有限公司上海嘉宝锦熙置
                    60,000,000.00                   0.00     60,000,000.00        60,000,000.00           60.00         60.00业有限公司西上海汽车服务
                      3,045,500.00        3,045,500.00                             3,045,500.00            2.00          2.00股份有限公司注:本期按成本法核算长期股权投资未计提减值准备按权益法核算
                                                                                             单位:元 币种:人民币
                                                                                                                          在被
                                                                                                                          投资
                                                                                                                          单位
    被投资单位      投资成本           期初余额          增减变动          期末余额          减值准备       现金红利
                                                                                                                          持股
                                                                                                                          比例
                                                                                                                          (%)香港嘉达利发
                  5,000,000.00       5,000,000.00                        5,000,000.00     5,000,000.00                     33.33展有限公司上海高泰稀贵
    金属股份有限    26,640,000.00   11,948,490.25             539,632.23   12,488,122.48                                      25.68公司上海嘉宝光明
                 90,000,000.00               0.00                0.00              0.00                                    10.00灯头有限公司上海格林风范
                                 677,444,401.4                          678,902,055.4
    房地产发展有    15,000,000.00                        1,457,653.99                                                         30.00
                                             3                                      2限公司上海太平国际
                 22,602,377.65   82,951,494.09        2,113,949.42      85,065,443.51                                      14.00货柜有限公司上海嘉定老庙
                  1,434,619.86       9,270,083.91    -1,787,038.21       7,483,045.70                    3,900,677.33      49.00黄金有限公司上海安亭老庙
                   130,215.66         842,292.28           -67,344.04        774,948.24                    88,626.53       49.00黄金有限公司昆山嘉宝网尚
    文化投资有限    19,500,000.00   19,500,000.00       -5,022,318.47      14,477,681.53                                      32.50公司注:(1)本期未计提减值准备,(2)在被投资单位表决权比例与持股比例一致
                       上海嘉宝实业(集团)股份有限公司 2014 年半年度报告(四) 营业收入和营业成本:1、 营业收入、营业成本
                                                                            单位:元 币种:人民币
            项目                          本期发生额                          上期发生额
    主营业务收入                                      7,658,567.67                         7,203,748.33
    其他业务收入                                      1,038,550.00                           791,193.57
    营业成本                                          2,701,428.86                         2,925,196.43
    2、   主营业务(分行业)
                                                                          单位:元 币种:人民币
                                   本期发生额                             上期发生额
       行业名称
                           营业收入        营业成本             营业收入            营业成本
    房地产                     7,658,567.67      2,643,789.32         7,203,748.33        2,881,285.19
         合计              7,658,567.67      2,643,789.32         7,203,748.33        2,881,285.19
    3、   主营业务(分产品)
                                                                          单位:元 币种:人民币
                                   本期发生额                             上期发生额
       产品名称
                           营业收入        营业成本             营业收入            营业成本
    房屋租赁                   7,658,567.67      2,643,789.32         7,203,748.33        2,881,285.19
        合计               7,658,567.67      2,643,789.32         7,203,748.33        2,881,285.19
    4、   主营业务(分地区)
                                                                          单位:元 币种:人民币
                                   本期发生额                             上期发生额
       地区名称
                           营业收入        营业成本             营业收入            营业成本
    华东地区                   7,658,567.67      2,643,789.32         7,203,748.33        2,881,285.19
        合计               7,658,567.67      2,643,789.32         7,203,748.33        2,881,285.19(五) 投资收益:1、 投资收益明细
                                                                           单位:元 币种:人民币
                                                              本期发生额           上期发生额
    成本法核算的长期股权投资收益                                     9,268,980.61
    权益法核算的长期股权投资收益                                     4,802,354.91        18,467,028.20
    持有交易性金融资产期间取得的投资收益                                49,432.50           259,029.34
    持有可供出售金融资产等期间取得的投资收益                           242,995.20           215,087.20
    处置交易性金融资产取得的投资收益                                    36,481.84               206.44
    其它                                                             6,990,353.63         5,325,580.54
                      合计                                      21,390,598.69        24,266,931.72
    2、   按成本法核算的长期股权投资收益
                                                                           单位:元 币种:人民币
        被投资单位                本期发生额          上期发生额       本期比上期增减变动的原因
    上海嘉丽宝电子有限公司              5,385,369.96
    上海嘉宝协力电子有限公司            3,883,610.65
                          上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
             合计                      9,268,980.61                                    /
    3、    按权益法核算的长期股权投资收益(前五名)
                                                                              单位:元 币种:人民币
                                                                                本期比上期增减变动
             被投资单位                   本期发生额           上期发生额
                                                                                       的原因
    上海格林风范房地产发展有限公司             1,457,653.98         13,774,484.04
    上海太平国际货柜有限公司                   2,113,949.42          2,006,078.74
    上海高泰稀贵金属股份有限公司                 539,632.23            189,435.32
    上海嘉定老庙黄金有限公司                   2,113,639.12          2,462,958.12
    上海安亭老庙黄金有限公司                      21,282.49             34,071.98
               合计                         6,246,157.24         18,467,028.20           /
    (六)   现金流量表补充资料:
                                                                               单位:元 币种:人民币
                   补充资料                                本期金额                  上期金额1.将净利润调节为经营活动现金流量:
    净利润                                                       14,987,871.13                22,990,423.43
    加:资产减值准备                                                -37,041.93                   -52,441.38固定资产折旧、油气资产折耗、生产性生物资产
                                                                 323,460.57                  352,538.09折旧无形资产摊销
    长期待摊费用摊销                                                156,130.50处置固定资产、无形资产和其他长期资产的损失
                                                                                                1,997.60(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)
    公允价值变动损失(收益以“-”号填列)                       -5,647,591.21              1,587,520.25
    财务费用(收益以“-”号填列)                                9,739,691.72              3,411,037.38
    投资损失(收益以“-”号填列)                              -21,390,598.69            -24,266,931.72
    递延所得税资产减少(增加以“-”号填列)                        813,414.19              1,444,072.88递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                                  -8,850.00                   -2,640.00
    经营性应收项目的减少(增加以“-”号填列)                -1,017,651,388.31               96,843,555.83
    经营性应付项目的增加(减少以“-”号填列)                   205,744,713.14               -9,453,727.96
    其他                                                           2,535,079.26                2,802,455.10
    经营活动产生的现金流量净额                                  -810,435,109.63               95,657,859.502.不涉及现金收支的重大投资和筹资活动: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变动情况:
    现金的期末余额                                              164,953,499.91            103,168,936.87
    减:现金的期初余额                                          146,540,245.93            147,128,414.81加:现金等价物的期末余额减:现金等价物的期初余额
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    现金及现金等价物净增加额                                     18,413,253.98              -43,959,477.94十三、 补充资料(一) 当期非经常性损益明细表
                                                                               单位:元 币种:人民币
           非经常性损益项目                          金额                      附注(如适用)除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易
    性金融负债产生的公允价值变动损益,以                 15,107,286.96及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    对外委托贷款取得的损益                                7,293,515.63
                                                                      主要是控股子公司上海嘉宏房
    除上述各项之外的其他营业外收入和支                                   地产有限责任公司收到的土地
                                                     124,323,041.66
    出                                                                   使用权补偿款,详见公司临 2014
                                                                      -006 号公告
    少数股东权益影响额                                   -9,540,677.00
    所得税影响额                                        -34,276,482.81
                 合计                                102,906,684.44
    (二)   净资产收益率及每股收益
                                加权平均净资产收                           每股收益
          报告期利润
                                    益率(%)               基本每股收益              稀释每股收益归属于公司普通股股东的净
                                             9.787                     0.538                     0.538利润扣除非经常性损益后归属于
                                             6.144                     0.337                     0.337公司普通股股东的净利润
                        上海嘉宝实业(集团)股份有限公司 2014 年半年度报告
    第十节              备查文件目录
    (一)   载有法定代表人、主管会计工作负责人、会计机构负责人签名并盖章的会计报表
    (二)    报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告的原稿
                                                              上海嘉宝实业(集团)股份有限公司
                                                                董事长:钱明
                                                                        2014 年 8 月 18 日
数据加载中...
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