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大智慧(601519)公告正文

大智慧:2013年半年度报告

公告日期 2013-08-31
股票简称:大智慧 股票代码:601519
上海大智慧股份有限公司

        601519



  2013 年半年度报告
                      上海大智慧股份有限公司 2013 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、 公司负责人张长虹、主管会计工作负责人王日红及会计机构负责人(会计主管人员)

郭仁莉声明:保证本半年度报告中财务报告的真实、准确、完整。



五、 报告中所涉及的未来计划、发展战略等前瞻性描述,不构成公司对投资者的实质承诺,

敬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?





七、 是否存在违反规定决策程序对外提供担保的情况?






                                         2
                                         上海大智慧股份有限公司 2013 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 .......................................................................................................................... 17

第六节 股份变动及股东情况....................................................................................................... 24

第七节 董事、监事、高级管理人员情况................................................................................... 30

第八节 财务报告(未经审计)................................................................................................... 31

第九节 备查文件目录 ..................................................................................................................112




                                                                        3
                       上海大智慧股份有限公司 2013 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

本报告                                         指                 2013 年半年度报告

大智慧、公司、本公司                           指                 上海大智慧股份有限公司

大智慧软件                                     指                 上海大智慧软件开发有限公司

大智慧咨询                                     指                 上海大智慧投资咨询有限公司

大智慧科技                                     指                 上海大智慧信息科技有限公司

阿斯达克网络                                   指                 阿斯达克网络信息有限公司

阿斯达克                                       指                 阿斯达克有限公司

日本 T&C                                       指                 DZH Financial Research, Inc

大智慧财汇                                     指                 上海大智慧财汇数据科技有限公司

合肥大智慧                                     指                 合肥大智慧信息技术有限公司

龙软公司                                       指                 上海龙软信息技术有限公司

大智慧信息技术                                 指                 大智慧信息技术有限公司

慧远保银                                       指                 北京慧远保银信息技术有限公司

Nextview Pte Ltd                               指                 新加坡新思维私人有限公司

新湖中宝                                       指                 新湖中宝股份有限公司

苏州金沙江                                     指                 苏州金沙江创业投资管理有限公司

上证所                                         指                 上海证券交易所

                                                                  在 Level-1 行情数据的基础上由各金

Level-2                                        指                 融交易机构开发出的具有增值内容

                                                                  的增强版行情数据。




                                          4
                        上海大智慧股份有限公司 2013 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                                  上海大智慧股份有限公司
公司的中文名称简称                              大智慧
公司的外文名称                                  Shanghai DZH Limited
公司的法定代表人                                张长虹

二、 联系人和联系方式
                                           董事会秘书                       证券事务代表
姓名                                          王玫                              张龙
                                 上海市浦东新区杨高南路 428        上海市浦东新区杨高南路 428
联系地址
                                 号 1 号楼                         号 1 号楼
电话                             021-20219261                      021-20219261
传真                             021-33848922                      021-33848922
电子信箱                         Ir@gw.com.cn                      Ir@gw.com.cn

三、 基本情况变更简介
  本报告期公司基本情况未发生变更。

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                      《中国证券报》、《上海证券报》、《证券时报》
登载半年度报告的中国证监会指定网站的网址        http://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
         A股              上海证券交易所             大智慧                      601519

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。




                                           5
                          上海大智慧股份有限公司 2013 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
           主要会计数据              本报告期(1-6 月)        上年同期
                                                                                   期增减(%)
营业收入                                  327,354,174.27        230,125,210.32              42.25
归属于上市公司股东的净利润               -145,778,136.77        -55,178,392.23            不适用
归属于上市公司股东的扣除非经常
                                         -154,929,897.76        -56,857,873.81                不适用
性损益的净利润
经营活动产生的现金流量净额                -56,208,977.57       -114,763,020.00               不适用
                                                                                   本报告期末比上年
                                         本报告期末             上年度末
                                                                                     度末增减(%)
归属于上市公司股东的净资产              2,762,371,912.11      2,908,820,714.84                 -5.03
总资产                                  2,997,609,998.89      3,082,516,035.89                 -2.75

(二) 主要财务指标
                                                                                   本报告期比上年同
           主要财务指标              本报告期(1-6 月)        上年同期
                                                                                       期增减(%)
基本每股收益(元/股)                            -0.081                -0.031                不适用
稀释每股收益(元/股)                            -0.081                -0.031                不适用
扣除非经常性损益后的基本每股收
                                                  -0.086                -0.031                不适用
益(元/股)
加权平均净资产收益率(%)                          -5.14                   -1.72              不适用
扣除非经常性损益后的加权平均净
                                                   -5.46                   -1.77              不适用
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
计入当期损益的政府补助,但与公司正常经营业务密切相关,
符合国家政策规定、按照一定标准定额或定量持续享受的政府                                   8,368,489.36
补助除外
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,以及
                                                                                          886,673.12
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
除上述各项之外的其他营业外收入和支出                                                        88,405.75
少数股东权益影响额                                                                         -39,000.00
所得税影响额                                                                              -152,807.24
                          合计                                                           9,151,760.99




                                             6
                         上海大智慧股份有限公司 2013 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

本期经营情况:

    本报期内,本公司实现营业收入 32,735.42 万元,同比上升 42.25%;利润总额-14,197.22 万

元,同比下降 166.28%;归属于上市公司股东的净利润-14,577.81 万元。

    本期收入出现较大幅度的增长,是因为公司新产品开始逐步投放市场,前期的市场培育及

团队培养效果开始逐步显现;本报告期公司继续出现亏损是因为前期投入尚未在本期完全体现,

而本期内产业和服务仍然处于投入的高峰期,因此管理费用和因营销力度加大而产生的营销费

用也出现了较大幅度的上升。

本报告期的主要工作:

    本报告期我公司继续加大了数据、技术及服务的基础建设,在数据库、技术及团队方面有

了较好的积累。我们不断完善了互联网数据采集、传输、挖掘、展示和管理的专业技术,并自

主研发了高速数据采集及处理,数据全推送等核心技术。通过一系列的收购,我们完善了产业

链的整合,增强了公司持续发展能力,提高了公司的核心竞争力。

公司下期的主要工作:

    针对新的市场特点,我们已经并将继续在以下五个方面展开:

    1.完善大数据,大资管以及交易,策略和 OTC 市场的上游服务体系;

    2.打造能面向金融、企业、政府以及学校的专业用户服务体系;

    3.以 PC、手机、视频及网站等为基础,建立规模化的互联网用户服务平台;

    4.完善符合互联网金融要素的服务体系建设;

    5.以数据、资讯及新闻及技术平台为基础,通过一系列收购,完成国际化布局。

挑战和目标:

    公司董事会认为,目前正处于经济格局、市场格局、政策格局以及技术格局发生重大变化

的关键时期,我们将坚持不断创新,以获得市场和服务的制高点。我们也清醒地认识到,任何

创新都会有风险,2013 年下半年及 2014 年上半年,是公司发展的关键时点,公司将把握机会,

防范风险,努力平衡长期发展和实现当期利益之间的矛盾,争取在服务规模、用户规模方面获



                                            7
                          上海大智慧股份有限公司 2013 年半年度报告




得突破。

    报告期内,公司被认定为“2011-2012 年度国家规划布局内重点软件企业”。



(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                                    327,354,174.27       230,125,210.32              42.25
营业成本                                     82,511,417.78         78,660,593.13              4.90
销售费用                                    186,527,119.07         95,213,217.77             95.90
管理费用                                    243,510,628.56       153,443,151.59              58.70
财务费用                                    -41,610,138.56       -47,599,698.52
经营活动产生的现金流量净额                  -56,208,977.57      -114,763,020.00
投资活动产生的现金流量净额                 -294,941,620.48      -209,055,233.60
筹资活动产生的现金流量净额                                       -69,500,000.00
研发支出                                    140,023,405.56         57,995,814.73


营业收入变动原因说明:产值增加主要是因为公司新产品陆续投放市场。

销售费用变动原因说明:销售相关人力成本大幅增加。

管理费用变动原因说明:公司在研发、人员储备、场地建设等投入有所加大,人力成本、研发

支出、租赁费有较大幅度的增加。


(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 8.97
信息技术     327,280,074.27    82,511,417.78          74.79          42.22           4.90
                                                                                            个百分点
                                      主营业务分产品情况
                                                              营业收入         营业成本     毛利率比
                                                   毛利率
  分产品       营业收入         营业成本                      比上年增         比上年增     上年增减
                                                   (%)
                                                                减(%)            减(%)        (%)
金融资讯
                                                                                            增加 11.84
及数据 PC    221,480,126.93    40,852,050.60          81.55          49.16          -9.18
                                                                                            个百分点
终端服务


                                               8
                                   上海大智慧股份有限公司 2013 年半年度报告



        系统
        港股服务                                                                                           增加 4.38
                        66,068,831.87    29,919,749.19         54.71            2.74          -6.32
        系统                                                                                               个百分点

       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(%)
        上海                                      239,599,429.79                                              51.88
        北京                                        10,014,598.41                                             24.21
        香港                                        64,941,507.75                                              0.99
        日本                                        12,724,538.32

       (三) 核心竞争力分析

       报告期内,公司依然保持着在技术、管理等方面的优势,核心竞争力无变化。

       (四) 投资状况分析
       1、 对外股权投资总体分析

       报告期内,公司对外投资总额为 3,314.15 万元,比上年同期增加 584.15 万元,增加 21.40%。报

       告期内,公司拟以 1,024 万元收购北京慧远保银信息技术有限公司(截至本报告期末已支付

       102.40 万元);公司以 660 万新加坡元(折合人民币 3,211.75 万元)收购新加坡新思维私人有限

       公司。通过此次收购行为,能够完善公司产品线,节约成本以及扩充人才队伍。同时,能够实

       现公司完善亚洲市场布局,实现多元化市场战略,实现良好协同效应的目的。通过资源整合,

       有效降低研发费用、销售网络建设费用和服务费用,增强大智慧的持续发展能力和核心竞争力。

       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:元 币种:人民币
                                                                                                                       资金
                                                                                                                       来源
                                                                                            是否
合作                                                 报酬                                             是否             并说
                          委托理财起     委托理财            实际收回本        实际获得     经过              是否
方名    委托理财金额                                 确定                                             关联             明是
                            始日期       终止日期              金金额            收益       法定              涉诉
  称                                                 方式                                             交易             否为
                                                                                            程序
                                                                                                                       募集
                                                                                                                       资金
上海                     2012 年 11 月   2013 年 2   固定
        10,000,000.00                                        10,000,000.00    112,164.38     是       否       否      否
银行                     7日             月7日       收益
中国
                         2012 年 11 月   2013 年 2   浮动
农业     1,000,000.00                                         1,000,000.00     15,955.32     是       否       否      否
                         29 日           月 27 日    收益
银行


                                                         9
                                  上海大智慧股份有限公司 2013 年半年度报告



上海                   2012 年 11 月   2013 年 1    固定
        3,000,000.00                                        3,000,000.00      22,060.27   是   否   否   否
银行                   7日             月7日        收益
上海                   2012 年 11 月   2013 年 2    固定
        7,000,000.00                                        7,000,000.00      79,406.84   是   否   否   否
银行                   28 日           月 27 日     收益
上海                   2012 年 12 月   2013 年 3    固定
        3,000,000.00                                        3,000,000.00      34,779.45   是   否   否   否
银行                   5日             月6日        收益
上海                   2012 年 12 月   2013 年 2    固定
        5,000,000.00                                        5,000,000.00      41,917.81   是   否   否   否
银行                   12 日           月 18 日     收益
厦门
                       2012 年 8 月    2013 年 8    固定
国际    120,000,000                                                                       是   否   否   否
                       10 日           月 10 日     收益
银行
上海
浦东                   2013 年 1 月    2013 年 1    固定
        5,000,000.00                                        5,000,000.00       6,575.36   是   否   否   否
发展                   4日             月 15 日     收益
银行
上海
浦东                   2013 年 1 月    2013 年 1    固定
        5,000,000.00                                        5,000,000.00       8,219.20   是   否   否   否
发展                   6日             月 25 日     收益
银行
上海
浦东                   2013 年 1 月    2013 年 3    浮动
        5,000,000.00                                        5,000,000.00      39,698.63   是   否   否   否
发展                   17 日           月 21 日     收益
银行
上海                   2013 年   2月   2013 年 5    固定
       10,000,000.00                                       10,000,000.00     108,493.15   是   否   否   否
银行                   27 日           月 28 日     收益
招商                   2013 年   3月   2013 年 4    浮动
       10,000,000.00                                       10,000,000.00      54,246.60   是   否   否   否
银行                   11 日           月 25 日     收益
上海                   2013 年   1月   2013 年 4    固定
        4,000,000.00                                        4,000,000.00      43,397.26   是   否   否   否
银行                   16 日           月 16 日     收益
上海                   2013 年   2月   2013 年 5    固定
        8,000,000.00                                        8,000,000.00      87,780.82   是   否   否   否
银行                   20 日           月 21 日     收益
上海                   2013 年   3月   2013 年 6    固定
        8,000,000.00                                        8,000,000.00      86,794.52   是   否   否   否
银行                   6日             月4日        收益
上海                   2013 年   3月   2013 年 6    固定
        5,000,000.00                                        5,000,000.00      55,704.11   是   否   否   否
银行                   13 日           月 13 日     收益
招商                   2013 年   4月   2013 年 6    浮动
       10,000,000.00                                       10,000,000.00      89,479.40   是   否   否   否
银行                   7日             月 17 日     收益
招商                   2013 年   5月   2013 年 7    浮动
       25,000,000.00                                                                      是   否   否   否
银行                   2日             月4日        收益
上海
浦东                   2013 年 5 月    2013 年 11   固定
       20,000,000.00                                                                      是   否   否   否
发展                   16 日           月 14 日     收益
银行
上海                   2013 年 6 月    2013 年 9    固定
       10,000,000.00                                                                      是   否   否   否
银行                   5日             月5日        收益
招商    8,000,000.00   2013 年 5 月    2013 年 7    浮动                                  是   否   否   否


                                                     10
                                   上海大智慧股份有限公司 2013 年半年度报告



银行                    30 日           月 24 日     收益
上海
浦东                    2013 年 6 月    2013 年 12   固定
        10,000,000.00                                                                      是   否   否    否
发展                    6日             月5日        收益
银行
招商                    2013 年   6月   2013 年 7    浮动
        12,000,000.00                                                                      是   否   否    否
银行                    6日             月9日        收益
招商                    2013 年   6月   2013 年 8    浮动
         8,000,000.00                                                                      是   否   否    否
银行                    9日             月8日        收益
招商                    2013 年   6月   2013 年 8    浮动
         5,000,000.00                                                                      是   否   否    否
银行                    9日             月8日        收益
杭州                    2013 年   6月   2013 年 8    浮动
         5,000,000.00                                                                      是   否   否    否
银行                    19 日           月 19 日     收益
招商                    2013 年   6月   2013 年 8    浮动
        10,000,000.00                                                                      是   否   否    否
银行                    19 日           月 12 日     收益
招商                    2013 年   6月   2013 年 9    浮动
         5,000,000.00                                                                      是   否   否    否
银行                    25 日           月 30 日     收益
招商                    2013 年   6月   2013 年 9    浮动
         5,000,000.00                                                                      是   否   否    否
银行                    25 日           月 30 日     收益
上海                    2013 年   4月   2013 年 7    固定
         5,000,000.00                                                                      是   否   否    否
银行                    17 日           月 17 日     收益
上海                    2013 年   5月   2013 年 7    固定
         5,000,000.00                                                                      是   否   否    否
银行                    22 日           月 22 日     收益
上海                    2013 年   5月   2013 年 8    固定
         8,000,000.00                                                                      是   否   否    否
银行                    29 日           月 29 日     收益
上海                    2013 年   6月   2013 年 9    固定
        10,000,000.00                                                                      是   否   否    否
银行                    14 日           月 13 日     收益
合计   370,000,000.00         /              /         /    99,000,000.00     886,673.12   /    /    /      /

       (2) 委托贷款情况

       本报告期公司无委托贷款事项。


       3、 募集资金使用情况
       (1) 募集资金总体使用情况
                                                                               单位:万元 币种:人民币
                                   募集资金    本报告期已使用     已累计使用募     尚未使用募     尚未使用募集资
        募集年份    募集方式
                                     总额      募集资金总额         集资金总额     集资金总额     金用途及去向
          2011      首次发行      255,200.00     18,610.84          112,850.94      129,524.63
          合计          /         255,200.00     18,610.84          112,850.94      129,524.63          /


       按公司《首次公开发行股票招股说明书》披露的首次公开发行股票募集资金投资计划,本次募

       集资金主要投资于五个项目,预计共投入人民币 102,500 万元。经由公司第一届董事会第二十



                                                      11
                                    上海大智慧股份有限公司 2013 年半年度报告




         五次会议、第一届监事会第十四次会议和公司 2012 年第二次临时股东大会审议通过了《关于调

         整部分募集资金投资项目的实施地点及资金使用计划的议案》,将五个项目的实施地点从上海张

         江高科技园区调整为上海由由世纪广场一号楼,并在深圳、广州设立营销及售后服务中心,实

         施方式由原购置办公楼变更为租赁办公楼,公司将原募集资金使用计划中用于购置张江高科技

         园区办公楼的合计 29,785 万元调整为补充公司营运资金(详见公告临 2012-017)。本报告期五

         个项目投入募集资金人民币 15,347.36 万元。截至 2013 年 6 月 30 日,公司募集资金专户余额为

         人民币 110,439.43 万元。

         (2) 募集资金承诺项目使用情况
                                                                                  单位:万元 币种:人民币
                                                                                                                   变
                                                                                                                   更
                                                                                                             未
                                                                                                                   原
                                                                                                             达
                                                                                                                   因
                                                    是                                                  是   到
                                                                                                                   及
         是                                         否                                                  否   计
                                                                                                                   募
         否                                         符                                                  符   划
               募集资金    募集资金    募集资金                                                                    集
承诺项   变                                         合                                     产生收益情   合   进
               拟投入金    本报告期    累计实际               项目进度      预计收益                               资
目名称   更                                         计                                         况       预   度
                 额        投入金额    投入金额                                                                    金
         项                                         划                                                  计   和
                                                                                                                   变
         目                                         进                                                  收   收
                                                                                                                   更
                                                    度                                                  益   益
                                                                                                                   程
                                                                                                             说
                                                                                                                   序
                                                                                                             明
                                                                                                                   说
                                                                                                                   明
                                                                         本项目计算期为
大智慧                                                                   8 年,其中建设
金融终                                                                   期 3 年,预计计                     说
         是    38,000.00               24,199.92    是        100%                         19,774.60    否
端升级                                                                   算期内年均新增                      明1
项目                                                                     营业收入为
                                                                         34,174.94
                                                                         本项目计算期为
金融终                                                                   8 年,其中建设
端手机                                                                   期 3 年,预计计                     说
         是    18,500.00               11,139.97    是        100%                         734.23       否
版升级                                                                   算期内年均新增                      明1
项目                                                                     营业收入为
                                                                         12,164.50
                                                                         本项目计算期为
券商综
                                                                         8 年,其中建设
合服务                                                                                                       说
         是    12,000.00               7,859.85     是        100%       期 3 年,预计计   921.91       否
系统升                                                                                                       明1
                                                                         算期内年均新增
级项目
                                                                         营业收入为

                                                         12
                                            上海大智慧股份有限公司 2013 年半年度报告



                                                                                    9,707.63
                                                                                    本项目计算期为
大智慧                                                                              8 年,其中建设
专业财                                                                              期 3 年,预计计                         说
               是   22,000.00    8,903.44      19,815.00       是        100%                                          否
经视频                                                                              算期内年均新增                          明1
项目                                                                                营业收入为
                                                                                    11,634.48
                                                                                    本项目计算期为
金融终                                                                              8 年,其中建设
端国际                                                                              期 3 年,预计计
               是   12,000.00    6,443.92      9,642.72        是        99.41%                          尚处建设期    否
版开发                                                                              算期内年均新增
项目                                                                                营业收入为
                                                                                    9,133.17
合计       /        102,500.00   15,347.36     72,657.46   /             /                               /             /    /     /

           说明 1:证券市场的持续低迷对公司收益有一定影响。

           (3) 募集资金变更项目情况
                                                                                               单位:万元 币种:人民币
                                                                                                                       未
                                                                                                                       达
                                                                     是                                           是   到
                                                                     否                                           否   计
                                                                     符                                           符   划
变更后          对应的   变更项目
                                     本报告期      累计实际          合      变更项目的      产生收益    项目进   合   进
的项目          原承诺   拟投入金
                                     投入金额      投入金额          计        预计收益        情况        度     预   度
名称            项目       额
                                                                     划                                           计   和
                                                                     进                                           收   收
                                                                     度                                           益   益
                                                                                                                       说
                                                                                                                       明
                                                                             本项目计算
                                                                             期为 8 年,其
大 智 慧       大智慧
                                                                             中建设期 3                                说
金 融 终       金融终
                         24,200.00                 24,199.92        是       年,预计计算    19,774.60   100%     否   明
端 升 级       端升级
                                                                             期内年均新                                1
项目           项目
                                                                             增营业收入
                                                                             为 34,174.94
                                                                             本项目计算
                                                                             期为 8 年,其
金 融 终       金融终
                                                                             中建设期 3                                说
端 手 机       端手机
                         11,140.00                 11,139.97        是       年,预计计算    734.23      100%     否   明
版 升 级       版升级
                                                                             期内年均新                                1
项目           项目
                                                                             增营业收入
                                                                             为 12,164.50
券 商 综       券商综                                                        本项目计算                                说
                          7,860.00                  7,859.85        是                       921.91      100%     否
合 服 务       合服务                                                        期为 8 年,其                             明


                                                                    13
                                       上海大智慧股份有限公司 2013 年半年度报告



系 统 升    系统升                                                     中建设期 3                                        1
级项目      级项目                                                     年,预计计算
                                                                       期内年均新
                                                                       增营业收入
                                                                       为 9,707.63
                                                                       本项目计算
                                                                       期为 8 年,其
大 智 慧    大智慧
                                                                       中建设期 3                                        说
专 业 财    专业财
                      19,815.00     8,903.44   19,815.00   是          年,预计计算                  100%        否      明
经 视 频    经视频
                                                                       期内年均新                                        1
项目        项目
                                                                       增营业收入
                                                                       为 11,634.48
                                                                       本项目计算
                                                                       期为 8 年,其
金 融 终    金融终
                                                                       中建设期 3
端 国 际    端国际                                                                     尚处建设
                       9,700.00     6,443.92    9,642.72   是          年,预计计算                  99.41%      否
版 开 发    版开发                                                                     期
                                                                       期内年均新
项目        项目
                                                                       增营业收入
                                                                       为 9,133.17
 合计           /     72,715.00    15,347.36   72,657.46        /                          /              /       /      /


           说明 1:证券市场的持续低迷对公司收益有一定影响。

           经由公司 2012 年第一届董事会第二十五次会议、第一届监事会第十四次会议和公司 2012 年第

           二次临时股东大会审议通过了《关于调整部分募集资金投资项目的实施地点及资金使用计划的

           议案》,将大智慧金融终端升级项目、金融终端手机版升级项目、券商综合服务系统升级项目、

           金融终端国际版开发项目和大智慧专业财经视频项目这五个项目的实施地点从上海张江高科技

           园区调整为上海由由世纪广场一号楼,并在深圳、广州设立营销及售后服务中心,实施方式由

           原购置办公楼变更为租赁办公楼,公司拟将原募集资金使用计划中用于购置张江高科技园区办

           公楼的合计 29,785 万元调整为补充公司营运资金。调整后五个项目拟投入为 72,715 万元。

           4、 主要子公司、参股公司分析
           主要控股子公司的主营业务、注册资本、资产规模、营业收入、净利润情况
                                                                                       单位:万元 币种:人民币
                公司名称               主营业务                 注册资本        总资产         净资产         营业收入        净利润
           上海大智慧软件开       计算机软件的开发与
                                                                      100       1,327.29       1,320.24         5.96          -139.87
           发有限公司             销售

           上海大智慧投资咨
                                  咨询服务                          8,000.00   15,706.30   11,047.59          8,229.76        4,371.06
           询有限公司



                                                           14
                          上海大智慧股份有限公司 2013 年半年度报告



上海大智慧信息科    计算机软件的开发与
                                                 1,000.00     185.84      74.73      268.40     -117.60
技有限公司          销售

上海大智慧财汇数    计算机软硬件开发与
                                                 3,000.00    7,033.50    6,022.30    2,373.41   1,126.56
据科技有限公司      销售

合肥大智慧信息技    计算机软硬件开发与
                                                 25,000.00   22,613.40   21,963.28      -       -1,966.10
术有限公司          销售

阿斯达克网络信息                                 2413.98
                    互联网金融信息服务                       11,941.27   9,505.80    7,882.62   1,099.36
有限公司                                         (港币)
                    计算机软硬件、电子产
                    品的销售,计算机软硬
                    件、电子信息、通信技
上海龙软信息技术
                    术、自动化系统领域内
有限公司(公司持                                   500        833.46      571.86     422.23     -823.47
                    的技术开发、技术转
有其 70%股权)
                    让、技术咨询、技术服
                    务,从事货物与技术的
                    进出口业务
                    技术咨询;计算机软件
大智慧信息技术有
                    开发;计算机系统服             5000       997.47      997.47        -         -2.53
限公司
                    务;数据处理。
                    财务软件和信息领域           634.46
Nextview Pte Ltd                                             1,186.28     -124.95       -           -
                    的商业管理及顾问          (新加坡元)


5、非募集资金项目情况

报告期内,公司无非募集资金投资项目。



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

2013 年 5 月 17 日召开 2012 年度股东大会审议通过 2012 年度利润分配预案:公司以现有股本

1,390,000,000 股为基数,以资本公积金向全体股东每 10 股转增 3 股,共计新增 417,000,000 股。

截止到报告期,公司总股本增至 1,807,000,000 股。有关分红方案已于 2013 年 6 月 21 日全部实

施完毕。有关利润分配及公积金转增股本详情,请参阅公司 2013 年 6 月 15 日披露公告。(公告

编号:2013-026)


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


                                            15
            上海大智慧股份有限公司 2013 年半年度报告




√ 不适用




                              16
                         上海大智慧股份有限公司 2013 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

(一) 公司收购、出售资产和企业合并事项已在临时公告披露且后续实施无变化的
                事项概述及类型                                      查询索引
公司第二届董事会 2013 年第三次临时会议、第二
届监事会第四次会议、2013 年第一次临时股东大
会审议通过了《关于拟使用部分超募资金用于收
                                                 详见相关公告:临 2013-017、临 2013-018、临
购北京慧远保银信息技术有限公司的议案》。根据
                                                 2013-022、临 2012-024、登载于 2013 年 5 月 14
2013 年 5 月签订收购股权的协议,同意公司以人
                                                 日、2013 年 5 月 30 日《上海证券报》、《中国证
民币 1,024 万元收购北京慧远保银信息技术有限
                                                 券报》、《证券时报》和上海证券交易所网站。
公司。截至本报告期末已支付 102.40 万元,工商
变更手续已于 2013 年 7 月 1 日完成,并换发了营
业执照。
公司第二届董事会 2013 年第三次临时会议、第二
届监事会第四次会议、2013 年第一次临时股东大
会审议通过了《关于拟使用部分超募资金用于收       详见相关公告:临 2013-019、临 2013-018、临
购新加坡新思维私人有限公司的议案》。根据         2013-022、临 2012-024、登载于 2013 年 5 月 14
2013 年 5 月签订股份销售与购买协议,同意公司     日、2013 年 5 月 30 日《上海证券报》、《中国证
以 660 万新加坡元收购新加坡新思维私人有限公      券报》、《证券时报》和上海证券交易所网站。
司。截止本报告期已完成 100%股权收购,并换发
了营业执照。


四、 公司股权激励情况及其影响

√ 不适用



五、 重大关联交易

√ 不适用




                                           17
                          上海大智慧股份有限公司 2013 年半年度报告




六、 重大合同及其履行情况

(一) 托管、承包、租赁事项

√ 不适用



(二) 担保情况

√ 不适用



(三) 其他重大合同或交易

本报告期公司无其他重大合同或交易。

七、 承诺事项履行情况
(一) 上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期内的
承诺事项
                                                        是
                                                   是
                                                        否
                                                   否
                                                        及
                                         承诺时    有        如未能及时履行应说   如未能及时
 承诺背     承诺类            承诺内                    时
                     承诺方              间及期    履        明未完成履行的具体   履行应说明
   景         型                容                      严
                                           限      行              原因           下一步计划
                                                        格
                                                   期
                                                        履
                                                   限
                                                        行
                              自公司
                              股票上
                              市之日
                              起三十
                              六个月
                              内,不
                              转让或
 与首次                       者委托    上市之
 公开发     股份限            他人管    日起三
                     张长虹                        是   是
 行相关     售                理其直    十六个
 的承诺                       接或者    月内。
                              间接持
                              有的发
                              行人公
                              开发行
                              股票前
                              已发行
                              的 股


                                            18
                上海大智慧股份有限公司 2013 年半年度报告



                    份,也
                    不由发
                    行人回
                    购其直
                    接或者
                    间接持
                    有的发
                    行人公
                    开发行
                    股票前
                    已发行
                    的 股
                    份。
                    自公司
                    股票上
                    市之日
                    起三十
                    六个月
                    内,不
                    转让或
                    者委托
                    他人管
                    理其直
                    接或者
                    间接持
                    有的发
                    行人公
                              上市之
                    开发行
股份限                        日起三
         张婷       股票前               是   是
售                            十六个
                    已发行
                              月内。
                    的 股
                    份,也
                    不由发
                    行人回
                    购其直
                    接或者
                    间接持
                    有的发
                    行人公
                    开发行
                    股票前
                    已发行
                    的 股
                    份。
                    自公司    上市之
股份限
         张志宏     股票上    日起三     是   是

                    市之日    十六个


                                  19
             上海大智慧股份有限公司 2013 年半年度报告



                  起三十   月内。
                  六个月
                  内,不
                  转让或
                  者委托
                  他人管
                  理其直
                  接或者
                  间接持
                  有的发
                  行人公
                  开发行
                  股票前
                  已发行
                  的 股
                  份,也
                  不由发
                  行人回
                  购其直
                  接或者
                  间接持
                  有的发
                  行人公
                  开发行
                  股票前
                  已发行
                  的 股
                  份。
                  本 人
                  ( 公
                  司)保
                  证在控
                  股或实
                  际控制
                  大智慧
                  期间,
                  本 人
解决同
         张长虹   ( 公               是   是
业竞争
                  司)直
                  接或间
                  接控制
                  的、与
                  他人共
                  同控制
                  的、或
                  本 人
                  ( 公


                               20
                上海大智慧股份有限公司 2013 年半年度报告



                    司)可
                    以施加
                    重大影
                    响的企
                    业不会
                    从事与
                    大智慧
                    相同或
                    类似的
                    业务,
                    以避免
                    对大智
                    慧的生
                    产经营
                    构成可
                    能的直
                    接的或
                    间接的
                    业务竞
                    争。
                    本 人
                    ( 公
                    司)保
                    证在控
                    股或实
                    际控制
                    大智慧
                    期间,
                    本 人
                    ( 公
                    司)直
                    接或间
                    接控制
解决同
         张婷       的、与               是   是
业竞争
                    他人共
                    同控制
                    的、或
                    本 人
                    ( 公
                    司)可
                    以施加
                    重大影
                    响的企
                    业不会
                    从事与
                    大智慧
                    相同或


                                  21
                        上海大智慧股份有限公司 2013 年半年度报告



                            类似的
                            业务,
                            以避免
                            对大智
                            慧的生
                            产经营
                            构成可
                            能的直
                            接的或
                            间接的
                            业务竞
                            争。
                            在其任
                            职 期
                            间,每
                   担任公
                            年转让
                   司 董
                            的其直
                   事、监
                            接或间
                   事、高
                            接持有
                   级管理
                            的发行
                   人员的
                            人股份
                   张长虹
                            不超过
                   先生、
                            其所持
 其他承   股份限   张婷女
                            有本公               是   是
   诺     售       士、沈
                            司股份
                   宇 先
                            总数的
                   生、王
                            25% ;
                   日红先
                            离职后
                   生、王
                            半 年
                   玫 女
                            内,不
                   士、申
                            转让其
                   健 先
                            所持有
                   生。
                            的本公
                            司 股
                            份。



八、 聘任、解聘会计师事务所情况

报告期内,公司续聘立信会计师事务所(特殊普通合伙)为公司 2013 年度的财务报表审计机构

和内部控制审计机构,聘期均为一年。



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



                                          22
                         上海大智慧股份有限公司 2013 年半年度报告




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,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《上海证券交易所股票

上市规则》的规定,完善法人治理结构,规范公司运作,加强投资者关系管理。报告期内,按

照上海证券交易所《上市公司募集资金管理办法》、《上市公司董事选任与行为指引》相关文件

的要求,对公司《募集资金管理制度》、《公司章程》进行修订增加相关内容,为公司做好信息

披露直通车业务提供制度保障。

报告期内,公司控股股东严格规范自身行为,控股股东及其附属企业等关联方不存在占用公司

资金的情况,公司与控股股东在人员、资产、财务、机构、业务等方面做到五分开。

报告期内,公司按照《公司章程》的要求及时召开了股东大会、董事会、监事会及各专门委员

会会议,公司董事、监事、各专门委员会委员、董事会秘书及高级管理人员均能以维护公司和

股东利益为原则,忠实、诚信、勤勉的履行职责;董事会秘书认真做好信息披露工作,确保公

司信息披露及时、准确、真实、完整。公司治理的实际状况符合有关法律法规和中国证监会有

关要求。




                                           23
                            上海大智慧股份有限公司 2013 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
                                                                                     单位:股
                本次变动前                   本次变动增减(+,-)                  本次变动后
                                     发
                              比例   行    送                 其                                 比例
                数量                            公积金转股             小计          数量
                              (%)    新    股                 他                                 (%)
                                     股
一、有限售
              888,850,810    63.95     0    0   266,655,243    0   266,655,243   1,155,506,053   63.95
条件股份
1、国家持

2、国有法
人持股
3、其他内
              888,850,810    63.95     0    0   266,655,243    0   266,655,243   1,155,506,053   63.95
资持股
其中: 境
内非国有
法人持股
        境
内自然人      888,850,810    63.95     0    0   266,655,243    0   266,655,243   1,155,506,053   63.95
持股
4、外资持

其中: 境
外法人持

        境
外自然人
持股
二、无限售
条件流通      501,149,190    36.05     0    0   150,344,757    0   150,344,757    651,493,947    36.05
股份
1、人民币
              501,149,190    36.05     0    0   150,344,757    0   150,344,757    651,493,947    36.05
普通股
2、境内上
市的外资

3、境外上


                                                24
                              上海大智慧股份有限公司 2013 年半年度报告



 市的外资
 股
 4、其他
 三、股份总
              1,390,000,000      100     0    0   417,000,000      0   417,000,000   1,807,000,000    100
 数


2、 股份变动情况说明

2012 年度利润分配方案已经 2013 年 5 月 17 日召开的 2012 年年度股东大会审议通过,以

1,390,000,000 股为基数,向全体股东每 10 股转增 3 股。实施后总股本为 1,807,000,000 股,增加

417,000,000 股。其中,公司有限售条件股份 1,155,506,053 股,公司无限售条件流通股份

651,493,947 股。


(二) 限售股份变动情况
                                                                                           单位:股
               期初限售股      报告期解除     报告期增加        报告期末限
 股东名称                                                                       限售原因       解除限售日期
                   数          限售股数       限售股数            售股数
                                                                              自公司股票
                                                                              上市之日起
                                                                              三十六个月
                                                                              内,不转让
                                                                              或者委托他
                                                                              人管理其直
                                                                              接或者间接
                                                                              持有的发行
                                                                              人公开发行
   张长虹      772,582,278          0         231,774,683    1,004,356,961                   2014 年 1 月 28 日
                                                                              股票前已发
                                                                              行的股份,
                                                                              也不由发行
                                                                              人回购其直
                                                                              接或者间接
                                                                              持有的发行
                                                                              人公开发行
                                                                              股票前已发
                                                                              行的股份。
                                                                              自公司股票
                                                                              上市之日起
                                                                              三十六个月
                                                                              内,不转让
    张婷       80,437,344           0          24,131,203       104,568,547                  2014 年 1 月 28 日
                                                                              或者委托他
                                                                              人管理其直
                                                                              接或者间接
                                                                              持有的发行

                                                  25
                             上海大智慧股份有限公司 2013 年半年度报告



                                                                                   人公开发行
                                                                                   股票前已发
                                                                                   行的股份,
                                                                                   也不由发行
                                                                                   人回购其直
                                                                                   接或者间接
                                                                                   持有的发行
                                                                                   人公开发行
                                                                                   股票前已发
                                                                                   行的股份。
                                                                                   自公司股票
                                                                                   上市之日起
                                                                                   三十六个月
                                                                                   内,不转让
                                                                                   或者委托他
                                                                                   人管理其直
                                                                                   接或者间接
                                                                                   持有的发行
                                                                                   人公开发行
  张志宏        35,831,188         0            10,749,357        46,580,545                    2014 年 1 月 28 日
                                                                                   股票前已发
                                                                                   行的股份,
                                                                                   也不由发行
                                                                                   人回购其直
                                                                                   接或者间接
                                                                                   持有的发行
                                                                                   人公开发行
                                                                                   股票前已发
                                                                                   行的股份。
   合计      888,850,810           0         266,655,243         1,155,506,053           /                /

二、 股东情况
(一) 股东数量和持股情况
                                                                                             单位:股
                       报告期末股东总数                                                                        46,793
                                                前十名股东持股情况
                                                                                     持有有限售
                                                                    报告期内增                       质押或冻结的股
  股东名称       股东性质      持股比例(%)            持股总数                       条件股份数
                                                                        减                               份数量
                                                                                         量
                境内自然
张长虹                                  55.58    1,004,356,961      231,774,683      1,004,356,961   无
                人
新湖中宝股      境内非国                                                                             质
                                         9.26         167,314,901     38,611,131                0         165,360,000
份有限公司      有法人                                                                               押
                境内自然
张婷                                     5.79         104,568,547     24,131,203      104,568,547    无
                人
                境内自然
张志宏                                   2.58          46,580,545     10,749,357       46,580,545    无
                人


                                                 26
                           上海大智慧股份有限公司 2013 年半年度报告



苏州金沙江
                境内非国
创业投资管                              2.10        38,022,364    8,774,392              0    无
                有法人
理有限公司
                境内自然
王玫                                    0.81        14,639,602    3,378,370              0    无
                人
                境内自然
王永辉                                  0.67        12,136,540    3,000,740              0    无
                人
                境内自然
陈天                                    0.62        11,243,081    2,594,557              0    无
                人
                境内自然
李玉民                                  0.59        10,660,000    2,470,014              0    无
                人
                境内自然
沈宇                                    0.34         6,122,015    1,412,773              0    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
              股东名称                                               股份种类及数量
                                              的数量
新湖中宝股份有限公司                            167,314,901 人民币普通股          167,314,901
苏州金沙江创业投资管理有限公司                    38,022,364 人民币普通股          38,022,364
王玫                                              14,639,602 人民币普通股          14,639,602
王永辉                                            12,136,540 人民币普通股          12,136,540
陈天                                              11,243,081 人民币普通股           11,243,081
李玉民                                            10,660,000 人民币普通股          10,660,000
沈宇                                               6,122,015 人民币普通股            6,122,015
姚小巍                                             5,855,840 人民币普通股            5,855,840
泰康人寿保险股份有限公司-分红-个人
                                                   5,848,757 人民币普通股            5,848,757
分红-019L-FH002 沪
李存根                                             5,323,490 人民币普通股            5,323,490
                                      ①公司前十名股东、前十名无限售条件股东中,控股股东张长
                                      虹先生与公司第三大股东张婷女士系兄妹关系;与公司第四大
  上述股东关联关系或一致行动的说明    股东张志宏先生系兄弟关系。
                                      ②除上述情况外,其他股东之间无关联关系,也不属于一致行
                                      动人。

                        前十名有限售条件股东持股数量及限售条件
                                                                                     单位:股
                                                        有限售条件股份可上市交易情况
序     有限售条件股东   持有的有限售条件股份
                                                                        新增可上市交易       限售条件
号           名称               数量                  可上市交易时间
                                                                            股份数量
                                                                                             自公司股
                                                                                             票上市之
                                                                                             日起三十
                                                                                             六个月内,
1      张长虹           1,004,356,961                 2014 年 1 月 28 日      0
                                                                                             不转让或
                                                                                             者委托他
                                                                                             人管理其
                                                                                             直接或者


                                               27
              上海大智慧股份有限公司 2013 年半年度报告



                                                                间接持有
                                                                的发行人
                                                                公开发行
                                                                股票前已
                                                                发行的股
                                                                份,也不由
                                                                发行人回
                                                                购其直接
                                                                或者间接
                                                                持有的发
                                                                行人公开
                                                                发行股票
                                                                前已发行
                                                                的股份。
                                                                自公司股
                                                                票上市之
                                                                日起三十
                                                                六个月内,
                                                                不转让或
                                                                者委托他
                                                                人管理其
                                                                直接或者
                                                                间接持有
                                                                的发行人
                                                                公开发行
2   张婷     104,568,547               2014 年 1 月 28 日   0
                                                                股票前已
                                                                发行的股
                                                                份,也不由
                                                                发行人回
                                                                购其直接
                                                                或者间接
                                                                持有的发
                                                                行人公开
                                                                发行股票
                                                                前已发行
                                                                的股份。
                                                                自公司股
                                                                票上市之
                                                                日起三十
                                                                六个月内,
                                                                不转让或
3   张志宏   46,580,545                2014 年 1 月 28 日   0   者委托他
                                                                人管理其
                                                                直接或者
                                                                间接持有
                                                                的发行人
                                                                公开发行


                                28
                        上海大智慧股份有限公司 2013 年半年度报告



                                                                                 股票前已
                                                                                 发行的股
                                                                                 份,也不由
                                                                                 发行人回
                                                                                 购其直接
                                                                                 或者间接
                                                                                 持有的发
                                                                                 行人公开
                                                                                 发行股票
                                                                                 前已发行
                                                                                 的股份。
                                                在上述股东中,张长虹先生与张婷女士系兄妹关
上述股东关联关系或一致行动的说明                系;与张志宏先生系兄弟关系,属于《上市公司
                                                收购管理办法》规定的一致行动人。


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。




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                              上海大智慧股份有限公司 2013 年半年度报告



                    第七节 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
                                                                                         单位:股
                                                                         报告期内股份
     姓名              职务           期初持股数        期末持股数                       增减变动原因
                                                                         增减变动量
                                                                                         2012 年度利润
    张长虹      董事长                  772,582,278     1,004,356,961      231,774,683
                                                                                         分配
                董事、副总经                                                             2012 年度利润
     沈宇                                 4,709,242         6,122,015        1,412,773
                理                                                                       分配
                                                                                         2012 年度利润
     张婷       董事                     80,437,344       104,568,547       24,131,203
                                                                                         分配
                董事、副总经
                                                                                         2012 年度利润
     王玫       理兼董事会秘             11,261,232        14,639,602        3,378,370
                                                                                         分配
                书
                                                                                         2012 年度利润
    王日红      财务总监                  2,047,498         2,661,747         614,249
                                                                                         分配
                                                                                         2012 年度利润
     申健       监事                        204,750           266,175          61,425
                                                                                         分配

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
         洪榕                       副总经理                   聘任            聘任担任公司副总经理

三、 其他说明

2013 年 3 月 28 日,公司第二届董事会 2013 第一次临时会议审议通过《关于公司聘任有关高级

管理人员的议案》聘任洪榕先生为公司副总经理,负责公司投资咨询业务,任职期限三年。(详

见公告临 2013-007;2012 年度报告相关内容)




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                            上海大智慧股份有限公司 2013 年半年度报告

                           第八节 财务报告(未经审计)

                                  上海大智慧股份有限公司
                                          资产负债表
                                      2013 年 6 月 30 日

                          (除特别注明外,金额单位均为人民币元)


               资    产              附注十二          期末余额               年初余额
流动资产:
  货币资金                                             1,356,157,180.40       1,706,069,094.02
  交易性金融资产
  应收票据
  应收账款                            (一)               8,569,001.96           9,619,005.11
  预付款项                                               82,889,039.41          15,420,928.20
  应收利息                                               18,950,100.51          36,856,665.70
  应收股利
  其他应收款                          (二)             26,727,106.87          23,984,484.18
  存货
  一年内到期的非流动资产
  其他流动资产                                          145,000,000.00         120,000,000.00
流动资产合计                                           1,638,292,429.15       1,911,950,177.21
非流动资产:
  可供出售金融资产
  持有至到期投资
  长期应收款
  长期股权投资                        (三)            735,510,991.72         693,393,508.50
  投资性房地产
  固定资产                                              327,641,635.60         314,738,732.44
  在建工程                                                 4,878,479.40           8,176,610.00
  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                                               17,670,843.52          11,386,529.46
  开发支出                                               60,174,536.88          32,330,237.07
  商誉
  长期待摊费用                                           25,917,304.90          19,669,364.56
  递延所得税资产
  其他非流动资产
非流动资产合计                                         1,171,793,792.02       1,079,694,982.03
资产总计                                               2,810,086,221.17       2,991,645,159.24

后附财务报表附注为财务报表的组成部分。


企业法定代表人:张长虹             主管会计工作负责人:王日红             会计机构负责人:郭仁莉


                                                31
                             上海大智慧股份有限公司 2013 年半年度报告
                                   上海大智慧股份有限公司
                                        资产负债表(续)
                                        2013 年 6 月 30 日

                         (除特别注明外,金额单位均为人民币元)


 负债和所有者权益(或股东权益)        附注十二         期末余额                 年初余额
流动负债:
  短期借款
  交易性金融负债
  应付票据
  应付账款                                                   9,916,334.96          22,398,636.39
  预收款项                                               119,577,670.66           103,261,536.35
  应付职工薪酬
  应交税费                                                   -1,144,801.45           -757,548.62
  应付利息
  应付股利
  其他应付款                                                 2,870,998.78            3,323,127.58
  一年内到期的非流动负债                                       988,950.00             988,950.00
  其他流动负债
流动负债合计                                             132,209,152.95           129,214,701.70
非流动负债:
  长期借款
  应付债券
  长期应付款                                                                          988,950.00
  专项应付款
  预计负债
  递延所得税负债
  其他非流动负债
非流动负债合计                                                                        988,950.00
负债合计                                                 132,209,152.95           130,203,651.70
所有者权益(或股东权益):
  实收资本(或股本)                                    1,807,000,000.00         1,390,000,000.00
  资本公积                                              1,203,145,015.90         1,620,145,015.90
  减:库存股
  专项储备
  盈余公积                                                35,061,708.21            35,061,708.21
  一般风险准备
  未分配利润                                            -367,329,655.89           -183,765,216.57
所有者权益(或股东权益)合计                            2,677,877,068.22         2,861,441,507.54
负债和所有者权益(或股东权益)总计                      2,810,086,221.17         2,991,645,159.24

后附财务报表附注为财务报表的组成部分。


企业法定代表人:张长虹               主管会计工作负责人:王日红              会计机构负责人:郭仁莉




                                                  32
                             上海大智慧股份有限公司 2013 年半年度报告


                                   上海大智慧股份有限公司
                                        合并资产负债表
                                         2013年6月30日
                         (除特别注明外,金额单位均为人民币元)

             资     产                 附注五          期末余额               年初余额
流动资产:
    货币资金                             (一)          1,596,241,999.88       1,948,808,557.38
    结算备付金
    拆出资金
    交易性金融资产
    应收票据
    应收账款                             (二)             37,357,559.95         31,994,352.94
    预付款项                             (三)             87,263,742.06         20,544,422.39
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                           (四)             23,028,132.11         38,989,716.12
    应收股利
    其他应收款                           (五)             31,333,484.93         27,250,781.74
    买入返售金融资产
    存货                                 (六)               330,491.62             423,982.28
    一年内到期的非流动资产
    其他流动资产                         (七)            271,000,000.00         149,000,000.00
流动资产合计                                           2,046,555,410.55       2,217,011,812.85
非流动资产:
  发放委托贷款及垫款
    可供出售金融资产                   (八)               489,909.00             570,027.55
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产                             (九)            486,366,425.77        475,892,804.99
    在建工程                           (十)              6,341,134.40          8,396,610.00
    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                            (十一)            39,376,306.99         29,516,022.43
    开发支出                            (十一)            60,174,536.88         32,330,237.07
    商誉                                (十二)           331,121,366.24        297,754,430.79
    长期待摊费用                        (十三)            26,753,789.41         20,676,057.97
    递延所得税资产                      (十四)               431,119.65            368,032.24
    其他非流动资产
非流动资产合计                                           951,054,588.34         865,504,223.04
资产总计                                               2,997,609,998.89       3,082,516,035.89


后附财务报表附注为财务报表的组成部分。


企业法定代表人:张长虹              主管会计工作负责人:王日红            会计机构负责人:郭仁莉




                                                 33
                           上海大智慧股份有限公司 2013 年半年度报告
                                  上海大智慧股份有限公司
                                     合并资产负债表(续)
                                        2013 年 6 月 30 日
                         (除特别注明外,金额单位均为人民币元)

 负债和所有者权益(或股东权益)          附注五          期末余额               年初余额
流动负债:
  短期借款
  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                                (十六)          24,183,095.13           28,672,817.78
  预收款项                                (十七)         179,412,995.52          118,036,968.29
  卖出回购金融资产款
  应付手续费及佣金
  应付职工薪酬                            (十八)             1,174,736.60           1,450,649.78
  应交税费                                (十九)             7,080,796.01           1,649,758.72
  应付利息
  应付股利
  其他应付款                              (二十)          13,931,030.86           12,191,581.82
  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               (二十一)             988,950.00             988,950.00
  其他流动负债
流动负债合计                                             226,771,604.12          162,990,726.39
非流动负债:
  长期借款                                                   1,630,541.85
  应付债券
  长期应付款                           (二十二)                                    988,950.00
  专项应付款
  预计负债
  递延所得税负债                          (十四)             5,120,375.28           5,529,672.05
  其他非流动负债
非流动负债合计                                             6,750,917.13            6,518,622.05
负债合计                                                 233,522,521.25          169,509,348.44
所有者权益(或股东权益):
  实收资本(或股本)                   (二十三)       1,807,000,000.00        1,390,000,000.00
  资本公积                             (二十四)       1,203,596,698.35        1,620,596,698.35
  减:库存股
  专项储备
  盈余公积                             (二十五)         35,061,708.21           35,061,708.21
  一般风险准备
  未分配利润                           (二十六)        -278,859,504.51         -133,081,367.74
  外币报表折算差额                                         -4,426,989.94           -3,756,323.98
  归属于母公司所有者权益合计                            2,762,371,912.11        2,908,820,714.84
  少数股东权益                                              1,715,565.53            4,185,972.61
所有者权益(或股东权益)合计                            2,764,087,477.64        2,913,006,687.45
负债和所有者权益(或股东权益)总计                      2,997,609,998.89        3,082,516,035.89

后附财务报表附注为财务报表的组成部分。
企业法定代表人:张长虹               主管会计工作负责人:王日红             会计机构负责人:郭仁莉
                                                 34
                               上海大智慧股份有限公司 2013 年半年度报告
                                     上海大智慧股份有限公司
                                               利润表
                                           2013 年 1-6 月
                          (除特别注明外,金额单位均为人民币元)


                     项   目                          附注十二      本期金额             上期金额

一、营业收入                                           (四)      138,028,295.02        142,076,720.00

    减:营业成本                                       (四)       38,625,841.53         42,699,983.81

        营业税金及附加                                                4,232,494.06         4,473,270.75

        销售费用                                                   145,569,968.66         79,158,625.52

        管理费用                                                   181,285,004.09        109,756,378.32

        财务费用                                                    -40,598,604.68       -44,356,138.83

        资产减值损失                                                   286,719.64            353,799.40

    加:公允价值变动收益(损失以“-”号填列)

        投资收益(损失以“-”号填列)                  (五)             54,493.19          357,128.42

        其中:对联营企业和合营企业的投资收益

二、营业利润(亏损以“-”填列)                                    -191,318,635.09       -49,652,070.55

    加:营业外收入                                                    7,754,295.77           571,922.57

    减:营业外支出                                                          100.00

        其中:非流动资产处置损失

三、利润总额(亏损总额以“-”号填列)                              -183,564,439.32       -49,080,147.98

    减:所得税费用                                                                           -53,069.91

四、净利润(净亏损以“-”号填列)                                  -183,564,439.32       -49,027,078.07

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

七、综合收益总额                                                   -183,564,439.32       -49,027,078.07



后附财务报表附注为财务报表的组成部分。


企业法定代表人:张长虹                主管会计工作负责人:王日红              会计机构负责人:郭仁莉




                                                 35
                           上海大智慧股份有限公司 2013 年半年度报告


                                 上海大智慧股份有限公司
                                          合并利润表
                                         2013 年 1-6 月
                         (除特别注明外,金额单位均为人民币元)

                    项 目                              附注五      本期金额          上期金额
一、营业总收入                                                    327,354,174.27    230,125,210.32
    其中:营业收入                                   (二十七)   327,354,174.27    230,125,210.32
          利息收入
          已赚保费
          手续费及佣金收入
二、营业总成本                                                    478,669,923.03    285,110,924.84
    其中:营业成本                                   (二十七)    82,511,417.78     78,660,593.13
          利息支出
          手续费及佣金支出
          退保金
          赔付支出净额
          提取保险合同准备金净额
          保单红利支出
          分保费用
          营业税金及附加                             (二十八)     7,060,921.87      5,011,685.49
          销售费用                                   (二十九)   186,527,119.07     95,213,217.77
          管理费用                                     (三十)   243,510,628.56    153,443,151.59
          财务费用                                   (三十一)   -41,610,138.56    -47,599,698.52
          资产减值损失                               (三十二)       669,974.31        381,975.38
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填列)                (三十三)       886,673.12      1,080,289.13
        其中:对联营企业和合营企业的投资收益
          汇兑收益(损失以“-”号填列)
三、营业利润(亏损以“-”号填列)                                 -150,429,075.64   -53,905,425.39
    加:营业外收入                                   (三十四)      8,622,747.43       638,933.57
    减:营业外支出                                   (三十五)        165,852.32        50,000.00
        其中:非流动资产处置损失
四、利润总额(亏损总额以“-”号填列)                             -141,972,180.53   -53,316,491.82
    减:所得税费用                                   (三十六)      6,276,363.32     1,960,479.20
五、净利润(净亏损以“-”号填列)                                 -148,248,543.85   -55,276,971.02
    其中:被合并方在合并前实现的净利润
    归属于母公司所有者的净利润                                    -145,778,136.77   -55,178,392.23
    少数股东损益                                                    -2,470,407.08       -98,578.79
六、每股收益:
    (一)基本每股收益                               (三十七)            -0.081           -0.031
    (二)稀释每股收益                               (三十七)            -0.081           -0.031
七、其他综合收益                                     (三十八)       -670,665.96       379,552.49
八、综合收益总额                                                  -148,919,209.81   -54,897,418.53
    归属于母公司所有者的综合收益总额                              -146,448,802.73   -54,798,839.74
    归属于少数股东的综合收益总额                                    -2,470,407.08       -98,578.79



后附财务报表附注为财务报表的组成部分。

企业法定代表人:张长虹            主管会计工作负责人:王日红              会计机构负责人:郭仁莉




                                                36
                              上海大智慧股份有限公司 2013 年半年度报告
                                    上海大智慧股份有限公司
                                            现金流量表
                                          2013 年 1-6 月
                         (除特别注明外,金额单位均为人民币元)
                         项    目                                 本期金额                  上期金额
一、经营活动产生的现金流量
    销售商品、提供劳务收到的现金                                    156,206,191.19            125,148,141.89
    收到的税费返还                                                         10,807.17              215,069.63
    收到其他与经营活动有关的现金                                     68,321,999.01             45,954,954.72
经营活动现金流入小计                                                224,538,997.37            171,318,166.24
    购买商品、接受劳务支付的现金                                     49,781,361.79             36,685,059.41
    支付给职工以及为职工支付的现金                                   99,619,016.10             69,971,897.69
    支付的各项税费                                                       6,508,276.19            6,109,260.09
    支付其他与经营活动有关的现金                                    213,798,424.26            157,275,452.27
经营活动现金流出小计                                                369,707,078.34            270,041,669.46
经营活动产生的现金流量净额                                          -145,168,080.97            -98,723,503.22
二、投资活动产生的现金流量
    收回投资收到的现金                                               15,000,000.00             52,000,000.00
    取得投资收益所收到的现金                                               54,493.19              357,128.42
    处置固定资产、无形资产和其他长期资产收回的现金净额                     13,500.00              239,439.73
    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
投资活动现金流入小计                                                 15,067,993.19             52,596,568.15
    购建固定资产、无形资产和其他长期资产支付的现金                  135,759,452.12             79,636,094.32
    投资支付的现金                                                   40,000,000.00            151,000,000.00
    取得子公司及其他营业单位支付的现金净额                           44,130,433.22             28,618,600.00
    支付其他与投资活动有关的现金
投资活动现金流出小计                                                219,889,885.34            259,254,694.32
投资活动产生的现金流量净额                                          -204,821,892.15           -206,658,126.17
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
    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
    偿还债务支付的现金
    分配股利、利润或偿付利息支付的现金                                                         69,500,000.00
    支付其他与筹资活动有关的现金
筹资活动现金流出小计                                                                           69,500,000.00
筹资活动产生的现金流量净额                                                                     -69,500,000.00
四、汇率变动对现金及现金等价物的影响                                       78,059.50
五、现金及现金等价物净增加额                                        -349,911,913.62           -374,881,629.39
    加:期初现金及现金等价物余额                                   1,706,069,094.02          2,266,473,204.65
六、期末现金及现金等价物余额                                       1,356,157,180.40          1,891,591,575.26

后附财务报表附注为财务报表的组成部分。
企业法定代表人:张长虹               主管会计工作负责人:王日红              会计机构负责人:郭仁莉

                                                37
                                   上海大智慧股份有限公司 2013 年半年度报告
                                            上海大智慧股份有限公司
                                                 合并现金流量表
                                                   2013 年 1-6 月
                                (除特别注明外,金额单位均为人民币元)

                         项 目                                附注五      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                                              383,214,327.77       212,416,226.60
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                                                                651,953.36           239,029.25
    收到其他与经营活动有关的现金                          (三十九)           68,951,300.62        47,935,995.12
经营活动现金流入小计                                                          452,817,581.75       260,591,250.97
    购买商品、接受劳务支付的现金                                               86,258,229.77        71,968,893.52
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现金                                            166,980,506.22        105,379,815.02
    支付的各项税费                                                             12,131,132.72          8,423,115.50
    支付其他与经营活动有关的现金                          (三十九)          243,656,690.61        189,582,446.93
经营活动现金流出小计                                                          509,026,559.32        375,354,270.97
经营活动产生的现金流量净额                                                    -56,208,977.57       -114,763,020.00
二、投资活动产生的现金流量
    收回投资收到的现金                                                         99,000,000.00       128,000,000.00
    取得投资收益所收到的现金                                                      886,673.12         1,080,289.13
    处置固定资产、无形资产和其他长期资产收回的现金净额                             13,500.00
    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
投资活动现金流入小计                                                           99,900,173.12       129,080,289.13
    购建固定资产、无形资产和其他长期资产支付的现金                            141,375,857.50       103,312,998.27
    投资支付的现金                                                            221,000,000.00       215,000,000.00
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额                                     32,465,936.10        19,822,524.46
    支付其他与投资活动有关的现金
投资活动现金流出小计                                                        394,841,793.60         338,135,522.73
投资活动产生的现金流量净额                                                 -294,941,620.48        -209,055,233.60
三、筹资活动产生的现金流量
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金
    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
    偿还债务支付的现金
    分配股利、利润或偿付利息支付的现金                                                              69,500,000.00
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金
筹资活动现金流出小计                                                                                 69,500,000.00
筹资活动产生的现金流量净额                                                                          -69,500,000.00
四、汇率变动对现金及现金等价物的影响                                         -1,415,959.45              360,907.10
五、现金及现金等价物净增加额                                               -352,566,557.50         -392,957,346.50
    加:期初现金及现金等价物余额                                          1,948,808,557.38        2,567,695,440.89
六、期末现金及现金等价物余额                                              1,596,241,999.88        2,174,738,094.39
    后附财务报表附注为财务报表的组成部分。


    企业法定代表人:张长虹                   主管会计工作负责人:王日红            会计机构负责人:郭仁莉



                                                         38
                                                                  上海大智慧股份有限公司 2013 年半年度报告
                                                                           上海大智慧股份有限公司
                                                                                所有者权益变动表
                                                                                    2013 年 1-6 月
                                                                (除特别注明外,金额单位均为人民币元)
                                                                                                            本期金额
                     项 目
                                            实收资本(或股本)       资本公积         减:库存股   专项储备       盈余公积        一般风险准备       未分配利润        所有者权益合计
一、上年年末余额                             1,390,000,000.00    1,620,145,015.90                               35,061,708.21                      -183,765,216.57      2,861,441,507.54
 加:会计政策变更
      前期差错更正
      其他
二、本年年初余额                             1,390,000,000.00    1,620,145,015.90                               35,061,708.21                      -183,765,216.57      2,861,441,507.54
三、本期增减变动金额(减少以“-”号填列)      417,000,000.00     -417,000,000.00                                                                  -183,564,439.32      -183,564,439.32
(一)净利润                                                                                                                                       -183,564,439.32      -183,564,439.32
(二)其他综合收益
上述(一)和(二)小计                                                                                                                             -183,564,439.32      -183,564,439.32
(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
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的分配
4.其他
(五)所有者权益内部结转                       417,000,000.00     -417,000,000.00

1.资本公积转增资本(或股本)                  417,000,000.00     -417,000,000.00
2.盈余公积转增资本(或股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备
1.本期提取
2.本期使用
(七)其他
四、本期期末余额                             1,807,000,000.00    1,203,145,015.90                               35,061,708.21                      -367,329,655.89      2,677,877,068.22

后附财务报表附注为财务报表的组成部分。

企业法定代表人:张长虹                                             主管会计工作负责人:王日红                                                  会计机构负责人:郭仁莉
                                                                                           39
                                                                  上海大智慧股份有限公司 2013 年半年度报告
                                                                           上海大智慧股份有限公司
                                                                           所有者权益变动表(续)
                                                                                    2013 年 1-6 月
                                                                (除特别注明外,金额单位均为人民币元)
                                                                                                            上年同期金额
                     项 目
                                            实收资本(或股本)       资本公积         减:库存股   专项储备         盈余公积        一般风险准备       未分配利润        所有者权益合计
一、上年年末余额                               695,000,000.00    2,313,755,715.90                                 35,200,638.21                       144,780,894.66     3,188,737,248.77
 加:会计政策变更
      前期差错更正
      其他
二、本年年初余额                               695,000,000.00    2,313,755,715.90                                 35,200,638.21                       144,780,894.66     3,188,737,248.77
三、本期增减变动金额(减少以“-”号填列)      695,000,000.00     -695,000,000.00                                                                    -118,527,078.07      -118,527,078.07
(一)净利润                                                                                                                                          -49,027,078.07       -49,027,078.07
(二)其他综合收益
上述(一)和(二)小计                                                                                                                                -49,027,078.07       -49,027,078.07
(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                                                                                                                                        -69,500,000.00       -69,500,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)的分配                                                                                                                           -69,500,000.00       -69,500,000.00
4.其他
(五)所有者权益内部结转                       695,000,000.00     -695,000,000.00
1.资本公积转增资本(或股本)                  695,000,000.00     -695,000,000.00
2.盈余公积转增资本(或股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备
1.本期提取
2.本期使用
(七)其他
四、本期期末余额                             1,390,000,000.00    1,618,755,715.90                                 35,200,638.21                        26,253,816.59     3,070,210,170.70

后附财务报表附注为财务报表的组成部分。



企业法定代表人:张长虹                                             主管会计工作负责人:王日红                                                    会计机构负责人:郭仁莉

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                                                                                   上海大智慧股份有限公司 2013 年半年度报告
                                                                                          上海大智慧股份有限公司
                                                                                            合并所有者权益变动表
                                                                                                2013 年 1-6 月
                                                                             (除特别注明外,金额单位均为人民币元)
                                                                                                                                 本期金额
                   项 目                                                                           归属于母公司所有者权益
                                                                                                                                                                                    少数股东权益      所有者权益合计
                                            实收资本(或股本)      资本公积          减:库存股   专项储备        盈余公积          一般风险准备   未分配利润           其他
一、上年年末余额                             1,390,000,000.00   1,620,596,698.35                                 35,061,708.21                    -133,081,367.74   -3,756,323.98     4,185,972.61     2,913,006,687.45
  加:会计政策变更
      前期差错更正
      其他
二、本年年初余额                             1,390,000,000.00   1,620,596,698.35                                 35,061,708.21                    -133,081,367.74   -3,756,323.98     4,185,972.61     2,913,006,687.45
三、本期增减变动金额(减少以―-‖号填列)     417,000,000.00    -417,000,000.00                                                                   -145,778,136.77    -670,665.96      -2,470,407.08    -148,919,209.81
(一)净利润                                                                                                                                      -145,778,136.77                     -2,470,407.08    -148,248,543.85
(二)其他综合收益                                                                                                                                                   -670,665.96                           -670,665.96
 上述(一)和(二)小计                                                                                                                           -145,778,136.77    -670,665.96      -2,470,407.08    -148,919,209.81
(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
 1.提取盈余公积
 2.提取一般风险准备
 3.对所有者(或股东)的分配
 4.其他
(五)所有者权益内部结转                      417,000,000.00    -417,000,000.00

 1.资本公积转增资本(或股本)                417,000,000.00    -417,000,000.00
 2.盈余公积转增资本(或股本)
 3.盈余公积弥补亏损
 4.其他
(六)专项储备
1.本期提取
2.本期使用
(七)其他
四、本期期末余额                             1,807,000,000.00   1,203,596,698.35                                 35,061,708.21                    -278,859,504.51   -4,426,989.94     1,715,565.53     2,764,087,477.64

      后附财务报表附注为财务报表的组成部分。

      企业法定代表人:张长虹                                                        主管会计工作负责人:王日红                                                  会计机构负责人:郭仁莉
                                                                                                            41
                                                                                     上海大智慧股份有限公司 2013 年半年度报告
                                                                                                上海大智慧股份有限公司
                                                                                          合并所有者权益变动表(续)
                                                                                                     2013 年 1-6 月
                                                                                   (除特别注明外,金额单位均为人民币元)
                                                                                                                                  上年同期金额
                 项 目                                                                             归属于母公司所有者权益
                                                                                                                                                                                     少数股东权益     所有者权益合计
                                            实收资本(或股本)      资本公积         减:库存股     专项储备        盈余公积          一般风险准备   未分配利润          其他
一、上年年末余额                               695,000,000.00   2,314,149,832.97                                  35,200,638.21                    204,667,831.60    -3,979,423.64                      3,245,038,879.14
  加:会计政策变更
      前期差错更正
      其他
二、本年年初余额                               695,000,000.00   2,314,149,832.97                                  35,200,638.21                    204,667,831.60    -3,979,423.64                      3,245,038,879.14
三、本期增减变动金额(减少以―-‖号填列)      695,000,000.00   -695,000,000.00                                                                    -124,678,392.23     379,552.49      1,284,476.63      -123,014,363.11
(一)净利润                                                                                                                                        -55,178,392.23                       -98,578.79       -55,276,971.02
(二)其他综合收益                                                                                                                                                     379,552.49                            379,552.49
 上述(一)和(二)小计                                                                                                                             -55,178,392.23     379,552.49        -98,578.79       -54,897,418.53
(三)所有者投入和减少资本                                                                                                                                                             1,383,055.42         1,383,055.42
 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                                                                                                                                                                               1,383,055.42         1,383,055.42
(四)利润分配                                                                                                                                      -69,500,000.00                                        -69,500,000.00
 1.提取盈余公积
 2.提取一般风险准备
 3.对所有者(或股东)的分配                                                                                                                        -69,500,000.00                                        -69,500,000.00
 4.其他
(五)所有者权益内部结转                       695,000,000.00   -695,000,000.00
 1.资本公积转增资本(或股本)                 695,000,000.00   -695,000,000.00
 2.盈余公积转增资本(或股本)
 3.盈余公积弥补亏损
 4.其他
(六)专项储备
1.本期提取
2.本期使用
(七)其他
四、本期期末余额                             1,390,000,000.00   1,619,149,832.97                                  35,200,638.21                     79,989,439.37    -3,599,871.15     1,284,476.63     3,122,024,516.03

           后附财务报表附注为财务报表的组成部分。
           企业法定代表人:张长虹                                                   主管会计工作负责人:王日红                                                         会机构负责人:郭仁莉

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                        上海大智慧股份有限公司 2013 年半年度报告



                       上海大智慧股份有限公司
                   二〇一三年半年度财务报表附注

一、   公司基本情况
       上海大智慧股份有限公司(原名“上海大智慧投资咨询有限公司”、“上海大智慧网

       络技术有限公司”),成立于 2000 年 12 月 14 日,原注册资本 100 万元,由张长虹、

       上海奈心科技发展有限公司(以下简称“奈心科技公司”)分别出资 45 万元、55 万

       元共同组建。

       2002 年 11 月,公司注册资本增加至 2,200 万元,由张长虹增资 1,935 万元、张婷增

       资 165 万元。2007 年 6 月,奈心科技公司将所持大智慧股份公司的全部股权转让给

       张婷,转让后张长虹持股 1,980 万元,占注册资本的 90%;张婷持股 220 万元,占

       注册资本的 10%。

       2009 年 10 月,张长虹将所持 12.82%股权转让给张志宏、王永辉等 33 名自然人;张

       婷将所持 1%股权转让给张志宏。转让后,张长虹持股 1,697.96 万元,占注册资本的

       77.18%;张婷持股 198 万元,占注册资本的 9%;张志宏、王永辉等 33 名自然人持

       股 304.04 万元,占注册资本的 13.82%。

       2009 年 10 月,公司注册资本由 2,200 万元增加至 2,514.29 万元,增资款由新湖中宝

       股份有限公司、苏州金沙江创业投资管理有限公司以现金方式投入。新湖中宝股份

       有限公司投入 35,200 万元,其中出资款 276.58 万元,溢价款 34,923.42 万元;苏州

       金沙江创业投资管理有限公司投入 4,800 万元,其中出资款 37.71 万元,溢价款

       4,762.29 万元。增资后,张长虹持股 1,697.96 万元,占注册资本的 67.53%;张婷持

       股 198 万元,占注册资本的 7.87%;新湖中宝股份有限公司持股 276.58 万元,占注

       册资本的 11.00%;苏州金沙江创业投资管理有限公司持股 37.71 万元,占注册资本

       的 1.50%;张志宏、王永辉等 33 名自然人持股 304.04 万元,占注册资本的 12.10%。

       2009 年 10 月,张婷将所持 1%股权转让给苏州金沙江创业投资管理有限公司,张长

       虹将所持 1.5%股权转让给王杰等 4 名自然人。转让后,张长虹持股 1,660.2529 万元,

       占注册资本的 66.03%;张婷持股 172.8571 万元,占注册资本的 6.87%;新湖中宝股

       份有限公司持股 276.58 万元,占注册资本的 11.00%;苏州金沙江创业投资管理有限

       公司持股 62.8529 万元,占注册资本的 2.50%;张志宏、王永辉等 37 名自然人持股

       341.7471 万元,占注册资本的 13.60%。



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                 上海大智慧股份有限公司 2013 年半年度报告



2009 年 12 月,公司以 2009 年 10 月 31 日经审计后的净资产 517,225,150.75 元为依

据折股,折合股份 45,000 万股,每股面值 1 元,注册资本计人民币 45,000 万元。2009

年 12 月 9 日公司整体变更为股份有限公司,公司名称变更为“上海大智慧股份有限

公司”。

2010 年 3 月,公司以资本公积人民币 67,225,150.75 元、未分配利润人民 币

67,774,849.25 元,合计人民币 13,500 万元转增股本。

2011 年根据公司 2010 年第三次临时股东大会决议,并经中国证券监督管理委员会

证监许可(2010)1900 号文核准,公司向社会公开发行人民币普通股(A 股)增加

注册资本人民币 1.1 亿元,变更后的注册资本为人民币 69,500 万元。2011 年 2 月 15

日,公司已办妥了注册变更的工商变更登记手续。

2012 年 5 月,根据公司 2012 年第三次临时股东大会决议和修改后章程的规定,公

司增加注册资本人民币 69,500 万元,由资本公积转增股本,转增后公司股本总数为

139,000 万股,并于 2012 年 6 月 14 日完成工商变更登记。

2013 年 6 月, 以 139,000 万股为基数,向全体股东每 10 股转增 3 股的转增方案实施。

截止 2013 年 6 月 30 日,公司股本总数为 180,700 万股,有限售条件股份为

115,550.6053 万股,占股份总数的 63.95%,无限售条件股份为 65,149.3947 万股,占

股份总数的 36.05%。

经营范围:计算机软件服务,第二类增值电信业务中的信息服务业务(不含固定网

电话信息服务),互联网证券期货讯息类视听节目,计算机系统服务,数据处理,计

算机、软件及辅助设备的零售,网络测试、网络运行维护,房地产咨询(不得从事经纪)

会议服务、创意服务、动漫设计,设计、制作各类广告,利用自有媒体发布广告,网

络科技(不得从事科技中介),投资咨询,企业策划设计,电视节目制作、发行。[企

业经营涉及行政许可的,凭许可证件经营]

注册地址:上海市张江高科技园区郭守敬路 498 号浦东软件园 14 幢 22301-130 座,

法定代表人:张长虹。




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                         上海大智慧股份有限公司 2013 年半年度报告



       公司的基本组织架构为:



         薪酬与考核委员会                          股东大会


            战略委员会                                                   监事会

                                                    董事会                                   董事会秘书
            提名委员会


            审计委员会
                                                    总经理




                     财务总监                                                     副总经理
                                                                                    ÷



                                                                    证
                                                                    券
                                         行        销               投                           董
                                财       政        售         产    资    运         技          事
               审               务       人        服         品    咨    维         术          会
               计               中       事        务         中    询    中         中          办
               部               心       中        中         心    业    心         心          公
                                         心        心               务                           室
                                                                    中
                                                                    心




二、   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
       公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于 2006 年 2 月
       15 日颁布的《企业会计准则——基本准则》和 38 项具体会计准则、其后颁布的企
       业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称―企业会计准
       则‖)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第 15
       号——财务报告的一般规定》(2010 年修订)的披露规定编制财务报表。




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                        上海大智慧股份有限公司 2013 年半年度报告




(二)   遵循企业会计准则的声明
       公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司
       的财务状况、经营成果、现金流量等有关信息。


(三)   会计期间
       自公历 1 月 1 日至 12 月 31 日止为一个会计年度。


(四)   记账本位币
       采用人民币为记账本位币。
       境外子公司境外经营对其所从事的活动拥有很强的自主性;境外子公司境外经营活
       动产生的现金流量直接影响企业的现金流量、可以随时汇回;在企业不提供资金的
       情况下,境外子公司境外经营活动产生的现金流量足以偿还其现有债务和可预期的
       债务。境外子公司以其经营所处的主要经济环境中的货币为记账本位币,编制财务
       报表时折算为人民币。


(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、   同一控制下企业合并
             本公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计
             量。被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公
             司会计政策进行调整,在此基础上按照调整后的账面价值确认。
             在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值
             总额)的差额,调整资本公积中的股本溢价,资本公积中的股本溢价不足冲减
             的,调整留存收益。
             本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支
             付的审计费用、评估费用、法律服务费等,于发生时计入当期损益。
             企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,
             溢价收入不足冲减的,冲减留存收益。


       2、   非同一控制下的企业合并
             本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允
             价值计量。公允价值与其账面价值的差额,计入当期损益。
             本公司在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资
             产、负债及或有负债的公允价值。


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                        上海大智慧股份有限公司 2013 年半年度报告




              本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的
              差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价
              值份额的差额,经复核后,计入当期损益。
              企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方
              原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可
              靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,
              单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其
              他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可
              靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允
              价值能可靠计量的,单独确认为负债并按照公允价值计量。
              本公司在企业合并中取得的被购买方的可抵扣暂时性差异,在购买日不符合递
              延所得税资产确认条件的,不予以确认。购买日后 12 个月内,如取得新的或
              进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣
              暂时性差异带来的经济利益能够实现的,确认相关的递延所得税资产,同时减
              少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况以外,确认
              与企业合并相关的递延所得税资产,计入当期损益。
              非同一控制下企业合并,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,应当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,应当计入权益性证券或
              债务性证券的初始确认金额。


(六)   合并财务报表的编制方法
       本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报
       表。
       所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一
       致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表
       时,按本公司的会计政策、会计期间进行必要的调整。对于非同一控制下企业合并
       取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。合
       并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法
       调整对子公司的长期股权投资后,由本公司编制。
       合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并
       资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。




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       子公司少数股东应占的权益和损益分别在合并资产负债表中所有者权益项目下和合
       并利润表中净利润项目下单独列示。子公司少数股东分担的当期亏损超过了少数股
       东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。
       在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期
       初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将
       子公司合并当期期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表
       的相关项目进行调整,视同合并后的报告主体在以前期间一直存在。
       在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表
       期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子
       公司自购买日至报告期末的现金流量纳入合并现金流量表。通过多次交易分步实现
       非同一控制下企业合并时,对于购买日之前持有的被购买方的股权,本公司按照该
       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
       综合收益转为购买日所属当期投资收益。
       在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳
       入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。因处置部
       分股权投资或其他原因丧失了对原有子公司控制权时,对于处置后的剩余股权投资,
       本公司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。
       本公司因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公
       司的可辨认净资产份额之间的差额,以及在不丧失控制权的情况下因部分处置对子
       公司的股权投资而取得的处置价款与处置长期股权投资相对应享有子公司净资产份
       额的差额,均调整合并资产负债表中的资本公积中的股本溢价,资本公积中的股本
       溢价不足冲减的,调整留存收益。


(七)   现金及现金等价物的确定标准
       在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。
       将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、
       价值变动风险很小四个条件的投资,确定为现金等价物。


(八)   外币业务和外币报表折算
       1、   外币业务
             外币业务采用交易发生日的即期汇率作为折算汇率将外币金额折合成人民币
             记账。




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             外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除
             属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照
             借款费用资本化的原则处理外,均计入当期损益。以历史成本计量的外币非货
             币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以
             公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,由
             此产生的汇兑差额计入当期损益或资本公积。


       2、   外币财务报表的折算
             资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者
             权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利
             润表中的收入和费用项目,采用交易发生日即期汇率的近似汇率(实际采用合
             并期间的平均汇率)折算。产生的外币财务报表折算差额,在编制合并财务报
             表时,在合并资产负债表中所有者权益项目下单独作为“外币报表折算差额”
             项目列示。


(九)   金融工具
       金融工具包括金融资产、金融负债和权益工具。
       1、   金融工具的分类
             管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价
             值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或
             金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融资产或
             金融负债;持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。


       2、   金融工具的确认依据和计量方法
             (1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)
             取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领
             取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
             持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入
             当期损益。
             处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公
             允价值变动损益。




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      (2)持有至到期投资
      取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用
      之和作为初始确认金额。
      持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利
      率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
      处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。


      (3)应收款项
      公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不
      包括在活跃市场上有报价的债务工具的债权,包括应收账款、其他应收款等,
      以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其
      现值进行初始确认。
      收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损
      益。


      (4)可供出售金融资产
      取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领
      取的债券利息)和相关交易费用之和作为初始确认金额。
      持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将
      公允价值变动计入资本公积(其他资本公积)。
      处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同
      时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转
      出,计入投资损益。


      (5)其他金融负债
      按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续
      计量。


3、   金融资产转移的确认依据和计量方法
      公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转
      移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的
      风险和报酬的,则不终止确认该金融资产。
      在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形
      式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资
      产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:

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                   上海大智慧股份有限公司 2013 年半年度报告




      (1)所转移金融资产的账面价值;
      (2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额
      (涉及转移的金融资产为可供出售金融资产的情形)之和。
      金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,
      在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,
      并将下列两项金额的差额计入当期损益:
      (1)终止确认部分的账面价值;
      (2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额
      中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情
      形)之和。
      金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确
      认为一项金融负债。


4、   金融负债终止确认条件
      金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部
      分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,
      且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融
      负债,并同时确认新金融负债。
      对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融
      负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
      金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价
      (包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
      本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的
      相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分
      的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间
      的差额,计入当期损益。


5、   金融资产和金融负债公允价值的确定方法
      本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的
      报价。


6、   金融资产(不含应收款项)减值准备计提
      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。

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             (1)可供出售金融资产的减值准备:
             期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种
             相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原
             直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损
             失。
             对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升
             且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以
             转回,计入当期损益。
             可供出售权益工具投资发生的减值损失,不得通过损益转回。
             本公司对可供出售权益工具投资的公允价值下跌“严重”的标准为:降幅累计
             超过 70%。
             本公司对可供出售权益工具投资的公允价值下跌“非暂时性”的标准为:公允
             价值持续低于其成本超过一年。


             (2)持有至到期投资的减值准备:
             持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。


(十)   应收款项坏账准备
       1、   单项金额重大的应收款项坏账准备计提:
             单项金额重大的判断依据或金额标准:
             单项金额重大的判断依据或金额标准:金额在 200 万元以上。


             单项金额重大应收款项坏账准备的计提方法:
             单独进行减值测试。如有客观证据表明其发生了减值的,根据其未来现金流量
             现值低于其账面价值的差额,确认减值损失,计提坏账准备。单独测试未发生
             减值的应收账款和其他应收款,以账龄分析法计提坏账准备。


       2、   按组合计提坏账准备应收款项:
                                         确定组合的依据
                                          根据账龄分析,估计各账龄应收款项可收回程度
       组合 1
                                          确定计提比例
                                 按组合计提坏账准备的计提方法
       组合 1                             账龄分析法




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              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(%)        其他应收款计提比例(%)

       1 年以内(含 1 年)                            5                           5

       1-2 年                                       10                          10

       2-3 年                                       30                          30

       3-4 年                                       60                          60

       4-5 年                                       80                          80

       5 年以上                                      100                         100



       3、    单项金额虽不重大但单项计提坏账准备的应收账款:
              单项计提坏账准备的理由
              存在客观证据表明其发生了减值。
              坏账准备的计提方法
              单独进行减值测试。如有客观证据表明其发生了减值的,根据其未来现金流量
              现值低于其账面价值的差额,确认减值损失,计提坏账准备。单独测试未发生
              减值的应收账款和其他应收款,以账龄分析法计提坏账准备。


(十一) 存货
       1、    存货的分类
              存货分类为:库存商品等。


       2、    发出存货的计价方法
              存货发出时按先进先出法计价。


       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
              期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货
              跌价准备。
              产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产
              经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,
              确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所
              生产的产成品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
              和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持
              有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售
              合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。

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            期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,
            按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、
            具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并
            计提存货跌价准备。
            以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计
            提的存货跌价准备金额内转回,转回的金额计入当期损益。
            除有明确证据表明资产负债表日市场价格异常外,存货项目的可变现净值以资
            产负债表日市场价格为基础确定。
            资产负债表日市场价格异常的判断依据为:
            本期期末存货项目的可变现净值以资产负债表日市场价格为基础确定。


      4、   存货的盘存制度
            采用永续盘存制


      5、   低值易耗品和包装物的摊销方法
            (1)低值易耗品采用一次转销法;
            (2)包装物采用一次转销法。


(十二) 长期股权投资
      1、   投资成本的确定
            (1)企业合并形成的长期股权投资
            同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以
            及以发行权益性证券作为合并对价的,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
            本与支付合并对价之间的差额,调整资本公积中的股本溢价;资本公积中的股
            本溢价不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进
            行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损
            益。
            非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资
            的初始投资成本。合并成本为购买日购买方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
            合并而发生的审计、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。通过多次交易分步


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      实现的非同一控制下企业合并,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。本公司将合
      并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公
      允价值计入企业合并成本。


      (2)其他方式取得的长期股权投资
      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。
      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。
      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(扣除已宣告但
      尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公
      允的除外。
      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。
      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
      (1)后续计量
      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。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差额,
      不调整长期股权投资的初始投资成本;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的差额,计入当期损益。
      被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损
      益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例
      计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资
      本公积(其他资本公积)。


      (2)损益确认
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      成本法下,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,公司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。
      权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与本公司采用
      的会计政策及会计期间不一致,按本公司的会计政策及会计期间对被投资单位
      财务报表进行调整;以取得投资时被投资单位固定资产、无形资产的公允价值
      为基础计提的折旧额或摊销额以及有关资产减值准备金额等对被投资单位净
      利润的影响;对本公司与联营企业及合营企业之间发生的未实现内部交易予以
      抵销等事项的适当调整后,确认应享有或应负担被投资单位的净利润或净亏
      损。
      在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,
      冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,
      以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投
      资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合
      同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入
      当期投资损失。被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分
      担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其
      他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同
      时确认投资收益。
      在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表
      中的净利润和其他权益变动为基础进行核算。


3、   确定对被投资单位具有共同控制、重大影响的依据
      共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济
      活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投
      资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。
      重大影响,是指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。投资企业能够对被投资单位
      施加重大影响的,被投资单位为其联营企业。


4、   减值测试方法及减值准备计提方法
      重大影响以下的、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,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来
      现金流量折现确定的现值之间的差额进行确定。


      除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收


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            回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将
            差额确认为减值损失。
            长期股权投资减值损失一经确认,不再转回。


(十三) 固定资产
      1、   固定资产确认条件
            固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超
            过一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:
            (1)与该固定资产有关的经济利益很可能流入企业;
            (2)该固定资产的成本能够可靠地计量。


      2、   各类固定资产的折旧方法
            固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和
            预计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同
            方式为企业提供经济利益,则选择不同折旧率或折旧方法,分别计提折旧。


            各类固定资产折旧年限和年折旧率如下:
                   类别            折旧年限(年)       残值率(%)       年折旧率(%)
        房屋及建筑物                              20                  5             4.75
        办公及电子设备                             5                  5              19
        运输设备                                 5-10                 5           9.5-19


      3、   固定资产的减值测试方法、减值准备计提方法
            公司在每期末判断固定资产是否存在可能发生减值的迹象。
            固定资产存在减值迹象的,估计其可收回金额。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。
            当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可
            收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相
            应的固定资产减值准备。
            固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使
            该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除
            预计净残值)。


            固定资产的减值损失一经确认,在以后会计期间不再转回。
            有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其
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            可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资
            产所属的资产组为基础确定资产组的可收回金额。


(十四) 在建工程
      1、   在建工程的类别
            在建工程以立项项目分类核算。


      2、   在建工程结转为固定资产的标准和时点
            在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为
            固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但
            尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或
            者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政
            策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价
            值,但不调整原已计提的折旧额。


      3、   在建工程的减值测试方法、减值准备计提方法
            公司在每期末判断在建工程是否存在可能发生减值的迹象。
            在建工程存在减值迹象的,估计其可收回金额。有迹象表明一项在建工程可能
            发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项
            在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资
            产组的可收回金额。
            可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计
            未来现金流量的现值两者之间较高者确定。
            当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可
            收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相
            应的在建工程减值准备。
            在建工程的减值损失一经确认,在以后会计期间不再转回。


(十五) 无形资产
      1、   无形资产的计价方法
            (1)公司取得无形资产时按成本进行初始计量;


            外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达
            到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支
            付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
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      债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确
      定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之
      间的差额,计入当期损益;
      在非货币性资产交换具备商业实质且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无形资产以换出资产的公允价值为
      基础确定其入账价值,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
      费作为换入无形资产的成本,不确认损益。
      以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确
      定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价
      值确定其入账价值。
      内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务
      成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本
      化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费
      用。


      (2)后续计量
      在取得无形资产时分析判断其使用寿命。
      对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊
      销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无
      形资产,不予摊销。


2、   使用寿命有限的无形资产的使用寿命估计情况:
             项   目               预计使用寿命                   依   据

软件、商标及著作权                  3 年-有限期   根据能为公司带来经济利益的预计期限确定
数据、监测系统及其他                   3-8 年     根据能为公司带来经济利益的预计期限确定

      每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
      经复核,本年期末无形资产的使用寿命及摊销方法与以前估计未有不同。


3、   截至资产负债表日,本公司无使用寿命不确定的无形资产。




4、   无形资产减值准备的计提
      对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
      对于使用寿命不确定的无形资产,每期末进行减值测试。

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      对无形资产进行减值测试,估计其可收回金额。有迹象表明一项无形资产可能
      发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项
      资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资
      产组的可收回金额。
      可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。
      当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可
      收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相
      应的无形资产减值准备。
      无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相
      应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账
      面价值(扣除预计净残值)。
      无形资产的减值损失一经确认,在以后会计期间不再转回。


5、   划分公司内部研究开发项目的研究阶段和开发阶段具体标准
      公司内部研究开发项目的支出分为研究阶段支出和开发阶段支出。
      研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调
      查、研究活动的阶段。
      开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计
      划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。


6、   开发阶段支出符合资本化的具体标准
      内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
      (1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
      (2)具有完成该无形资产并使用或出售的意图;
      (3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产
      品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其
      有用性;
      (4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,
      并有能力使用或出售该无形资产;


      (5)归属于该无形资产开发阶段的支出能够可靠地计量。
      开发阶段的支出,若不满足上列条件的,于发生时计入当期损益。研究阶段的
      支出,在发生时计入当期损益。


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(十六) 商誉
       因非同一控制下企业合并形成的商誉,其初始成本是合并成本大于合并中取得的被
       购买方可辨认净资产公允价值份额的差额。
       商誉在其相关资产组或资产组组合处置时予以转出,计入当期损益。
       本公司对商誉不摊销,商誉至少在每年年度终了进行减值测试。
       本公司进行商誉减值测试,对于因企业合并形成的商誉的账面价值,自购买日起按
       照合理的方法分摊至相关的资产组;难以分摊至相关的资产组的,将其分摊至相关
       的资产组组合。在将商誉的账面价值分摊至相关的资产组或者资产组组合时,按照
       各资产组或者资产组组合的公允价值占相关资产组或者资产组组合公允价值总额的
       比例进行分摊。公允价值难以可靠计量的,按照各资产组或者资产组组合的账面价
       值占相关资产组或者资产组组合账面价值总额的比例进行分摊。
       在对包含商誉的相关资产组或者资产组组合进行减值测试时,如与商誉相关的资产
       组或者资产组组合存在减值迹象的,先对不包含商誉的资产组或者资产组组合进行
       减值测试,计算可收回金额,并与相关账面价值相比较,确认相应的减值损失。再
       对包含商誉的资产组或者资产组组合进行减值测试,比较这些相关资产组或者资产
       组组合的账面价值(包括所分摊的商誉的账面价值部分)与其可收回金额,如相关
       资产组或者资产组组合的可收回金额低于其账面价值的,确认商誉的减值损失。
       商誉减值损失在发生时计入当期损益,且在以后会计期间不予转回。


(十七) 长期待摊费用
       长期待摊费用为已经发生但应由本期和以后各期负担的分摊期限在一年以上的各项
       费用。
       1、    摊销方法
              长期待摊费用在受益期内平均摊销


       2、    摊销年限
                             项   目                                摊销年限
              经营租入固定资产改良支出                         根据租赁期确定




(十八) 收入
       1、    销售商品收入确认时间的具体判断标准
              公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所
              有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额

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            能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的
            成本能够可靠地计量时,确认商品销售收入实现。


      2、   确认金融信息等服务收入的条件和方法
            (1)金融资讯及数据终端服务系统:
            包括:金融资讯及数据 PC 终端服务系统、金融资讯及数据移动终端服务系统。
            在提供金融资讯和数据服务前向客户收取全部款项,包括证券信息初始化费用
            和后继维护运行费。公司收取的证券信息初始化费用,在客户获得软件授权时
            确认收入,收取的后继维护运行费,按照约定的比例,在提供服务的期间内分
            期确认收入。


            (2)证券公司综合服务系统:
            证券公司综合服务系统,包括行情及资讯的传送、技术支持、客户支持等服务,
            在提供服务的期间内分期确认收入。


            (3)港股服务系统:
            在提供服务的期间内分期确认收入。


            (4)其他:
            公司提供上述服务之外的其他服务,包括广告、投资咨询等,根据合同内容在
            提供服务时确认收入。


(十九) 政府补助
      1、   类型
            政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资
            产相关的政府补助和与收益相关的政府补助。


      2、   会计处理
            与购建固定资产、无形资产等长期资产相关的政府补助,确认为递延收益,按
            照所建造或购买的资产使用年限分期计入营业外收入;




            与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时
            确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业
            已发生的相关费用或损失的,取得时直接计入当期营业外收入。



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(二十) 递延所得税资产和递延所得税负债
       对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可
       抵扣暂时性差异的应纳税所得额为限。
       对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。
       不确认递延所得税资产或递延所得税负债的特殊情况包括:商誉的初始确认;除企
       业合并以外的发生时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
       其他交易或事项。


(二十一)     经营租赁
       1、   经营租赁会计处理
             (1)公司租入资产所支付的租赁费,在扣除免租期的整个租赁期内,按年限
             平均法进行分摊,计入当期费用。公司支付的与租赁交易相关的初始直接费用,
             计入当期费用。
             资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从
             租金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。
             (2)公司出租资产所收取的租赁费,在扣除免租期的整个租赁期内,按年限
             平均法进行分摊,确认为租赁收入。公司支付的与租赁交易相关的初始直接费
             用,计入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与
             租赁收入确认相同的基础分期计入当期收益。
             公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金
             收入总额中扣除,按扣除后的租金费用在租赁期内分配。


(二十二)     关联方
       一方控制、共同控制另一方或对另一方施加重大影响,以及两方或两方以上同受一

       方控制、共同控制的,构成关联方。关联方可为个人或企业。仅仅同受国家控制而
       不存在其他关联方关系的企业,不构成本公司的关联方。
       本公司的关联方包括但不限于:




       (1)本公司的母公司;
       (2)本公司的子公司;
       (3)与本公司受同一母公司控制的其他企业;
       (4)对本公司实施共同控制的投资方;
       (5)对本公司施加重大影响的投资方;
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       (6)本公司的合营企业,包括合营企业的子公司;
       (7)本公司的联营企业,包括联营企业的子公司;
       (8)本公司的主要投资者个人及与其关系密切的家庭成员 ;
       (9)本公司或其母公司的关键管理人员及与其关系密切的家庭成员;
       (10)本公司的主要投资者个人、关键管理人员或与其关系密切的家庭成员控
       制、共同控制的其他企业。


(二十三)      主要会计政策、会计估计的变更
       1、    会计政策变更
              本报告期公司主要会计政策未发生变更。


       2、    会计估计变更
       本报告期公司主要会计估计未发生变更。


三、   税项
(一)   公司主要税种和税率

               税   种                           计税依据                 税率
                              按税法规定计算的销售货物和应税劳务收入
       增值税                 为基础计算销项税额,在扣除当期允许抵扣      6%、17%
                              的进项税额后,差额部分为应交增值税
       营业税                 按应税增值电信业务营业收入计征                     3%
       企业所得税             按应纳税所得额计征                                 25%
       利得税                 香港子公司按应纳税所得额计征                    16.50%
       法人税                 日本子公司按应纳税所得额计征                    38.01%


(二)   税收优惠及批文
       1、 根据 2007 年 3 月 16 日颁布的《中华人民共和国企业所得税法》第二十八条
             文国家需要重点扶持的高新技术企业,减按 15%税率征收企业所得税。
           (1) 上海大智慧股份有限公司 2011 年 10 月 20 日经过上海市科学技术委
                    员会、上海市财政局、上海市国家税务局、上海市地方税务局批准,获
                    得高新技术企业证书编号为:GF201131001203.有效期为三年。


           (2) 上海大智慧投资咨询有限公司 2011 年 12 月 6 日经过上海市科学技术
                    委员会、上海市财政局、上海市国家税务局、上海市地方税务局批准,

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             上海大智慧股份有限公司 2013 年半年度报告



      获得高新技术企业证书编号为:GR201131000640.有效期为三年。


(3) 上海大智慧财汇数据科技有限公司 2011 年 12 月 6 日经过上海市科学
      技术委员会、上海市财政局、上海市国家税务局、上海市地方税务局批
      准,获得高新技术企业证书编号为:GR201131000414.有效期为三年。




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四、   企业合并及合并财务报表(本节下列表式数据中的金额单位,除非特别注明外均为人民币万元。)
(一)   子公司情况
       1、      通过设立或投资等方式取得的子公司

                                                                                                                                                                                   从母公司所有者权益
                                                                                                                       实质上构
                                                                                                                                                                      少数股东权   冲减子公司少数股东
                                                                                                                       成对子公            表决权   是否
                                                                                                            期末实际
                     子公司                                                                                                       持股比                   少数股东   益中用于冲   分担的本期亏损超过
       子公司全称                   注册地         业务性质   注册资本              经营范围                           司净投资             比例    合并
                      类型                                                                                                        例(%)                      权益     减少数股东   少数股东在该子公司
                                                                                                             出资额
                                                                                                                       的其他项             (%)     报表
                                                                                                                                                                      损益的金额   期初所有者权益中所
                                                                                                                        目余额
                                                                                                                                                                                    享有份额后的余额

                              上海市张江高科
       上海大智慧                                  计算机软
                     全资子   技园区郭守敬路                             计算机软件的开发、销售,并提供
       软件开发有                                  件的开发       100                                           100                100      100     是
                     公司     498 号 2 幢 4 层                           技术咨询、技术服务,投资咨询
       限公司                                      与销售
                              4402 座

       上海大智慧             浦东新区峨山路       计算机软              计算机软硬件的开发及销售,计算
                     全资子
       信息科技有             91 弄 20 号 1 幢 8   件的开发      1,000   机科技专业领域的技术咨询、技术       1,000                100      100     是
                     公司
       限公司                 层北单元             与销售                服务

                              合肥市蜀山区望
       合肥大智慧                                  计算机软              计算机软硬件的开发及销售;并提
                     全资子   江西路 99 号城市
       信息技术有                                  件的开发     25,000   供技术咨询、技术服务;数据处理;    25,000                100      100     是
                     公司     天 地 家 园 5-104
       限公司                                      及销售                计算机、软件及辅助设备的零售。
                              号

       大智慧信息             北京西城区玉廊       计算机软              技术咨询;计算机软件开发;计算
                     全资子
       技术有限公             西园 9 号楼 3 层     件的开发      5,000   机系统服务;数据处理。                1,000                100      100     是
                     公司
       司                     301                  及销售




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                                                                 上海大智慧股份有限公司 2013 年半年度报告




2、     通过同一控制下企业合并取得的子公司
                                                                                                                                                                               从母公司所有者权益冲减
                                                                                                          实质上构成                                              少数股东权
                                                                                                                         持股                                                  子公司少数股东分担的本
              子公司                                   注册                                    期末实际   对子公司净               表决权    是否合    少数股东   益中用于冲
子公司全称                   注册地       业务性质                       经营范围                                        比例                                                  期亏损超过少数股东在该
                  类型                                 资本                                     出资额    投资的其他            比例(%)      并报表      权益     减少数股东
                                                                                                                         (%)                                                   子公司期初所有者权益中
                                                                                                           项目余额                                               损益的金额
                                                                                                                                                                                 所享有份额后的余额

                                                               证券投资咨询,企业管理咨询

上海大智                  上海市浦东新                         服务,计算机网络、软件的开

慧投资咨      全资子      区杨高南路                           发,广告的设计及制作,第二
                                          咨询服务    8,000                                       8,000                   100         100        是
询有限公      公司        428 号 1 号楼                        类增值电信业务中的信息服务

司                        10-11 层                            业务(仅限互联网信息服务,

                                                               凭许可证经营)




3、     通过非同一控制下企业合并取得的子公司

                                                                                                                                                                                          从母公司所有者权益冲减
                                                                                                                       实质上构成                                            少数股东权
                                                                                                                                      持股                                                子公司少数股东分担的本
                         子公司                      业务                                                 期末实际     对子公司净            表决权     是否合    少数股东   益中用于冲
     子公司全称                       注册地                  注册资本              经营范围                                          比例                                                期亏损超过少数股东在该
                          类型                       性质                                                  出资额      投资的其他            比例(%)    并报表      权益     减少数股东
                                                                                                                                      (%)                                                 子公司期初所有者权益中
                                                                                                                        项目余额                                             损益的金额
                                                                                                                                                                                            所享有份额后的余额




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                                                          上海大智慧股份有限公司 2013 年半年度报告




                                                                                                                                                                              从母公司所有者权益冲减
                                                                                                               实质上构成                                        少数股东权
                                                                                                                            持股                                              子公司少数股东分担的本
                   子公司                      业务                                               期末实际     对子公司净          表决权    是否合   少数股东   益中用于冲
   子公司全称                   注册地                 注册资本               经营范围                                      比例                                              期亏损超过少数股东在该
                    类型                       性质                                                出资额      投资的其他          比例(%)   并报表     权益     减少数股东
                                                                                                                            (%)                                               子公司期初所有者权益中
                                                                                                                项目余额                                         损益的金额
                                                                                                                                                                                所享有份额后的余额

                            香港中环德辅道    互联网
阿斯达克网络信息   全资子                                  HKD     互联网行业中的互联网金融
                            中 189 号李宝椿   金融信                                               19,701.72                100       100        是
有限公司           公司                                 2,413.98   信息服务
                            大厦 19 楼        息服务


                   全资子   香港中环德辅道    金融数


阿斯达克有限公司   公司的   中 189 号李宝椿   据及分   HKD 100     金融数据及分析服务             HKD 0.1 万                100       100        是


                   子公司   大厦 19 楼        析服务


                            上海市张江高科                         计算机软、硬件的开发、制作、
                                              计算机
                            技园区郭守敬路                         销售(除计算机信息系统安全
上海大智慧财汇数   全资子                     软硬件
                            498 号浦东软件                 3,000   专用产品),投资咨询,经济      13,078.45                100       100        是
据科技有限公司     公司                       开发与
                            园 12 幢                               信息咨询,企业管理咨询(以
                                              销售
                            21501-21507 室                         上咨询除经纪)

                                              计算机               计算机软硬件、电子产品的销
上海龙软信息技术   控股子   峨山路 91 弄 98
                                              软硬件        500    售,计算机软硬件、电子信息、        2,730                 70        70      是     171.56
有限公司           公司     号 202A 室
                                              开发及               通信技术、自动化系统领域内



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                                                           上海大智慧股份有限公司 2013 年半年度报告




                                                                                                                                                                                  从母公司所有者权益冲减
                                                                                                                实质上构成                                           少数股东权
                                                                                                                             持股                                                 子公司少数股东分担的本
                   子公司                       业务                                               期末实际     对子公司净          表决权    是否合      少数股东   益中用于冲
    子公司全称                   注册地                 注册资本               经营范围                                      比例                                                 期亏损超过少数股东在该
                    类型                        性质                                                出资额      投资的其他          比例(%)   并报表        权益     减少数股东
                                                                                                                             (%)                                                  子公司期初所有者权益中
                                                                                                                 项目余额                                            损益的金额
                                                                                                                                                                                    所享有份额后的余额
                                               销售                 的技术开发、技术转让、技术

                                                                    咨询、技术服务,从事货物与

                                                                    技术的进出口业务。

                            杭州市西湖区文
                                                                    技术开发、技术服务、技术咨
                            三路 90 号东部软   计算机
                   控股子                                           询、成果转让;计算机硬软件,
杭州龙软信息科技            件园创新大厦       软硬件
                   公司的                                     150   通讯技术;工业自动化系统;            150                100       100      是
有限公司                    (科技创新基       开发及
                   子公司                                           销售:计算机硬软件、电子产
                            地)A 座 A416      销售
                                                                    品。
                            室

                   全资子                                           制作、开发、提供各金融投资
DZH Financial                                  信息服
                   公司的   日本东京                    JPY 8,000   领域范围的专业化投资信息       JPY 33,000                100       100           是
Research, Inc.                                 务
                   子公司                                           资讯服务

                   全资子                      信息服     SGD       财务软件和信息领域的商业
Nextview Pte Ltd            新加坡                                                                  3,211.75                 100       100           是
                   公司                        务        634.46     管理及顾问




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                            上海大智慧股份有限公司 2013 年半年度报告




(二)   合并范围发生变更的说明


       1、   与上期相比本期新增合并单位 2 家,原因为:新设立而纳入合并范围的子公
             司 1 家,大智慧信息技术有限公司;非同一控制下企业合并而新纳入合并范围的
             子公司 1 家,Nextview Pte Ltd。(本公司以 2013 年 6 月 30 日为购买日,以人民
             币 3,211.75 万元购买了 Nextview Pte Ltd 100%的权益。非同一控制下的控股
             合并购买日只需要编制合并资产负债表,不需要编制合并利润表和合并现金
             流量表)


       2、   本年合并单位未发生减少。


(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
       本期新纳入合并范围的子公司
                                                                             单位:元    币种:人民币
                         名称                          期末净资产                  本期净利润

       大智慧信息技术有限公司                                9,974,683.30                  -25,316.70

       Nextview Pte Ltd                                      -1,249,452.23



(四)   本期发生的非同一控制下企业合并
       1、   本期发生的非同一控制下企业合并的情况
             2013 年 6 月,本公司支付现金人民币 3,211.75 万元购买了 Nextview Pte Ltd
             100%的权益。合并成本在购买日的总额为人民币 3,211.75 万元。
                                                                             单位:元    币种:人民币
             被合并方            商誉金额                           商誉计算方法

                                                本公司的合并成本为人民币 32,117,483.22 元,在合并

                                                中取得 Nextview Pte Ltd 100%权益,Nextview Pte Ltd 可
       Nextview Pte Ltd         33,366,935.45
                                                辨认净资产在购买日的公允价值为人民币-1,249,452.23

                                                元,两者的差额人民币 33,366,935.45 元确认为商誉。



       2、   被购买方可辨认资产和负债的情况
                                                                             单位:元    币种:人民币
                                                                  购买日
                  项目
                                                  账面价值                         公允价值

       资产总额                                        11,862,795.49                    11,862,795.49
       其中:流动资产                                   6,827,667.18                     6,827,667.18
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                        上海大智慧股份有限公司 2013 年半年度报告


       固定资产                                    236,672.47             236,672.47
       无形资产                                  4,798,455.84            4,798,455.84
       负债总额                                 13,112,247.72           13,112,247.72
       其中:流动负债                           11,481,705.87           11,481,705.87
       长期借款                                  1,630,541.85            1,630,541.85




(五)   境外经营实体主要报表项目的折算汇率
       1、阿斯达克网络信息有限公司系在中国香港注册的公司,以港币为记账本位币。该
       公司 2013 年度会计报表纳入合并范围,其外币会计报表的折算汇率分别为:


       (1) 资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算(1:
             0.79660),所有者权益项目除―未分配利润‖项目外,其他项目采用发生时的即
             期汇率折算。


       (2) 利润表中的收入和费用项目,采用交易发生日的即期汇率或即期汇率的近似
             汇率折算(实际采用合并期间的平均汇率 1:0.80373)。


       (3) 产生的外币财务报表折算差额,在编制合并财务报表时,在合并资产负债表
             中所有者权益项目下单独作为―外币报表折算差额‖项目列示。


       2、Nextview Pte Ltd 系在新加坡注册的公司,以新加坡元为记账本位币。该公司 2013
       年度会计报表纳入合并范围,其外币会计报表的折算汇率分别为:


       (1)债表中的资产和负债项目,采用资产负债表日的即期汇率折算(1:4.847)。




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                                    上海大智慧股份有限公司 2013 年半年度报告




五、   合并财务报表主要项目注释
       (以下金额单位若未特别注明者均为人民币元)
(一)   货币资金
                                                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

         人民币                                                 227,990.87                                   127,854.89

         港币                       3,000.00     0.7966            2,389.80        3,000.00   0.81085           2,432.55

         日元                    227,760.00      0.0626          14,260.68        25,189.00   0.07305           1,840.03

         小计                                                   244,641.35                                   132,127.47




       银行存款

         人民币                                           1,535,064,693.03                              1,896,176,482.69

         港币                  67,709,612.04     0.7966     53,937,476.95     54,031,697.85   0.81085     43,811,602.20

         日元                  41,432,982.00     0.0626        2,594,233.36   25,613,316.00   0.07305       1,871,027.12

         美元                    410,618.92      6.2119        2,550,740.95      146,946.87    6.2855        923,634.55

         欧元                     13,226.92      8.0837         106,921.90        13,226.26    8.3176        110,010.74

         新加坡元                359,534.89      4.8487        1,743,292.34       16,126.39    5.0929         82,130.09

         小计                                             1,595,997,358.53                              1,942,974,887.39




       其他货币资金

         人民币                                                                                             5,701,542.52

         小计                                                                                               5,701,542.52

         合       计                                      1,596,241,999.88                              1,948,808,557.38




(二)   应收利息
       1、      应收利息
                     项   目                     期初数            本期增加            本期减少           期末数

       账龄一年以内的应收利息                  38,989,716.12     25,799,264.94        41,760,848.95     23,028,132.11

       其中:定期存款                          38,989,716.12     25,799,264.94        41,760,848.95     23,028,132.11

                     合   计                   38,989,716.12     25,799,264.94        41,760,848.95     23,028,132.11



       2、 期末应收利息中无持本公司 5%以上(含 5%)表决权股份的股东单位欠款


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                                  上海大智慧股份有限公司 2013 年半年度报告



(三)   应收账款


1、    应收账款账龄分析


                                                       期末数                                                              期初数

                                      账面余额                        坏账准备                         账面余额                        坏账准备
                账龄
                                                 比例                             比例                               比例                          比例
                                   金额                            金额                             金额                            金额
                                                 (%)                            (%)                             (%)                         (%)

       1 年以内(含 1 年)     38,299,953.16     96.13          1,914,997.66             5      32,774,289.77       96.45      1,638,714.49             5.00

       1-2 年(含 2 年)          723,458.42       1.82            72,345.84           10          458,020.53         1.35          45,802.06       10.00

       2-3 年(含 3 年)          127,800.53       0.32            38,340.16           30          633,677.86         1.86      190,103.36          30.00

       3-4 年(含 4 年)          576,397.86       1.45           345,838.72           60              7,361.77       0.02           4,417.06       60.00

       4-5 年(含 5 年)              7361.77      0.02               5889.41          80               199.88        0.00            159.90        80.00

       5 年以上                   107,735.13       0.26           107,735.13           100         107,535.25         0.32      107,535.25        100.00

                合计           39,842,706.87          100       2,485,146.92                    33,981,085.06      100.00      1,986,732.12




       2、        应收账款按种类披露


                                                 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

       账准备的应收

       账款

       按组合计提坏

       账准备的应收

       账款

       组合 1              39,842,706.87        100         2,485,146.92        6.24         33,981,085.06        100.00     1,986,732.12        5.85

       组合小计            39,842,706.87        100         2,485,146.92        6.24         33,981,085.06        100.00     1,986,732.12        5.85

       单项金额虽不
       重大但单项计
       提坏账准备的
       应收账款
              合计         39,842,706.87        100         2,485,146.92                     33,981,085.06        100.00     1,986,732.12




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                             上海大智慧股份有限公司 2013 年半年度报告



       组合中,采用账龄分析法计提坏账准备的应收账款:


                                          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      38,299,953.16          96.13      1,914,997.66      32,774,289.77       96.45    1,638,714.49

       1-2 年          723,458.42           1.82           72,345.84        458,020.53       1.35      45,802.06

       2-3 年          127,800.53           0.32           38,340.16        633,677.86       1.86     190,103.36

       3-4 年          576,397.86           1.45       345,838.72             7,361.77       0.02       4,417.06

       4-5 年               7,361.77        0.02             5,889.41           199.88       0.00         159.90

       5 年以上         107,735.13           0.26       107,735.13           107,535.25       0.32     107,535.25

          合计       39,842,706.87        100.00       2,485,146.92      33,981,085.06      100.00    1,986,732.12



       3、   期末应收账款中无持本公司 5%以上(含 5%)表决权股份的股东单位欠款。


       4、   应收账款中欠款金额前五名单位情况


                                                                                                     占应收账
                                           与本公司关
                  单位名称                                        账面余额            账龄           款总额的
                                                  系
                                                                                                     比例(%)

       客户一                               非关联方            3,494,322.78      1 年以内                8.77


       客户二                               非关联方              2,012,139.00    1 年以内                5.05


       客户三                               非关联方              1,278,743.26    1 年以内                3.21

       客户四                               非关联方              1,223,990.24    1 年以内                3.07

       客户五                               非关联方               949,967.72     1 年以内                2.38

                   合 计                                          8,959,163.00                           22.48


       5、   期末应收账款中无关联方欠款。




(四)   其他应收款


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                       上海大智慧股份有限公司 2013 年半年度报告



  1、      其他应收款账龄分析


                                       期末数                                                      期初数

                         账面余额                     坏账准备                   账面余额                          坏账准备
      账龄
                                      比例                        比例                       比例
                        金额                       金额                       金额                            金额          比例(%)
                                      (%)                      (%)                      (%)

1 年以内(含 1 年)   11,542,495.77   32.91      577,124.80         5.00   10,146,218.03      33.18          507,310.92             5.00

1-2 年(含 2 年)     21,993,346.52   62.71     2,199,334.65       10.00   18,932,904.42      61.92         1,893,290.44           10.00

2-3 年(含 3 年)        658,922.15    1.88      197,676.65        30.00      612,558.93        2.00         183,767.68            30.00

3-4 年(含 4 年)        225,641.45    0.64      135,384.87        60.00      338,673.51        1.11         203,204.11            60.00

4-5 年(含 5 年)        113,000.00    0.32       90,400.00        80.00       40,000.00        0.13          32,000.00            80.00

5 年以上                 537,170.44    1.54      537,170.43       100.00      506,062.29        1.66         506,062.29       100.00

      合计            35,070,576.33   100.00    3,737,091.40               30,576,417.18     100.00         3,325,635.44




  2、      其他应收款按种类披露:


                                        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

  项计提坏账准备的

  其他应收款

  按组合计提坏账准

  备的其他应收款

  组合 1              35,070,576.33   100.00 3,737,091.40        10.66     30,576,417.18    100.00     3,325,635.44        10.88

  组合小计            35,070,576.33   100.00 3,737,091.40        10.66     30,576,417.18    100.00     3,325,635.44        10.88

  单项金额虽不重大

  但单项计提坏账准

  备的其他应收款

           合计       35,070,576.33   100.00 3,737,091.40                  30,576,417.18    100.00     3,325,635.44




    组合中,采用账龄分析法计提坏账准备的其他应收款:
      账龄                        期末数                                               期初数

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                                   上海大智慧股份有限公司 2013 年半年度报告


                                   账面余额                                           账面余额

                                                比例          坏账准备                              比例           坏账准备
                                金额                                               金额
                                               (%)                                             (%)

        1 年以内             11,542,495.77          32.91      577,124.80      10,146,218.03         33.18         507,310.92

        1-2 年              21,993,346.52          62.71   2,199,334.65       18,932,904.42         61.92     1,893,290.44

        2-3 年                658,922.15            1.88      197,676.65        612,558.93           2.00         183,767.68

        3-4 年                225,641.45            0.64      135,384.87        338,673.51           1.11         203,204.11

        4-5 年                113,000.00            0.32          90,400.00      40,000.00           0.13          32,000.00

        5 年以上               537,170.44            1.54      537,170.43        506,062.29           1.66         506,062.29

              合计           35,070,576.33      100.00      3,737,091.40       30,576,417.18        100.00     3,325,635.44



         3、     期末其他应收款中无持本公司 5%以上(含 5%)表决权股份的股东单位欠款。


         4、     其他应收款金额前五名单位情况
                                                                                               占其他应收
                                        与本公司关                                                                   性质或
                单位名称                                       账面余额            账龄        款总额的比
                                               系                                                                     内容
                                                                                                     例(%)
                                                                                1 年以内、
       上海由由置业有限公司              非关联方           19,103,211.00                                           押金
                                                                                1-2 年                 54.47
       上海陆家嘴金融贸易区
                                         非关联方             3,234,281.00      1 年以内                            押金
       开发股份有限公司                                                                                    9.22
       ST.LUKE’S TOWERS
                                         非关联方             1,698,125.67      1 年以内                            押金
       CO. , LTD.                                                                                          4.84
       快钱支付清算信息有限                                                     1 年以内、
                                         非关联方             1,214,000.00                                          押金
       公司                                                                     1-2 年                     3.46
       小高德(广州)置业有                                                     1 年以内、
                                         非关联方             1,634,421.92                                          押金
       限公司                                                                   1-2 年                     4.66
                     合 计                                  26,884,039.59                                  76.65


         5、     期末其他应收款中无关联方欠款。




(五)     预付款项
         1、     预付款项按账龄列示
                                                     期末数                                      期初数
                 账龄
                                         账面余额                   比例(%)              账面余额                  比例(%)
        1 年以内                         85,182,169.81               97.61           19,734,292.59                  96.06
        1至2年                               2,081,572.25            2.39             810,129.80                    3.94


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                               上海大智慧股份有限公司 2013 年半年度报告


              合计                  87,263,742.06        100.00             20,544,422.39            100.00


       2、    预付款项金额前五名单位情况
                  单位名称                  与本公司关系              账面余额                    时间
         成都蜀都银泰置业有限
                                              非关联方                63,058,390.70     1 年以内
       责任公司
         上海浦东陆家嘴软件产
                                              非关联方                 2,326,511.67     1 年以内
       业发展有限公司
         上海鹏盛科技实业有限
                                              非关联方                 1,755,000.00     1 年以内
       公司
         北京塔塔信息咨询有限
                                              非关联方                 1,266,666.66     1 年以内
       公司
       中国外汇交易中心                       非关联方                 1,440,000.00     1 年以内
                     合计                                             69,846,569.03


       3、    期末预付款项中无持本公司 5%以上(含 5%)表决权股份的股东单位欠款。


       4、    期末预付款项中无关联方欠款。


(六)   存货
       存货分类
                                        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
       库存商品         330,491.62                  330,491.62         423,982.28                   423,982.28


(七)   其他流动资产


                            项目                             期末数                            期初数
       银行理财产品                                         271,000,000.00                     149,000,000.00


(八)   可供出售金融资产
       可供出售金融资产情况


                        项    目                         期末公允价值                   期初公允价值
       可供出售权益工具                                           489,909.00                      570,027.55


(九)   固定资产
              固定资产情况


                 项目              期初账面余额            本期增加                 本期减少      期末账面余额

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                        上海大智慧股份有限公司 2013 年半年度报告


一、账面原值合计:         557,183,873.87                  38,213,883.00   462,839.99   594,934,916.88

其中:房屋及建筑物         350,644,890.50                                               350,644,890.50

       运输工具              4,321,323.92                                                 4,321,323.92

       办公及电子设备      202,217,659.45                  38,213,883.00   462,839.99   239,968,702.46

                                            本期新增        本期计提

二、累计折旧合计:          81,291,068.88   1,369,595.99   26,272,844.66   365,018.42   108,568,491.11

其中:房屋及建筑物           6,900,706.86                   8,333,546.16                 15,234,253.02

       运输工具              1,530,455.24                    276,885.66                   1,807,340.90

       办公及电子设备       72,859,906.78   1,369,595.99   17,662,412.84   365,018.42    91,526,897.19

三、固定资产账面净值合计   475,892,804.99                                               486,366,425.77

其中:房屋及建筑物         343,744,183.64                                               335,410,637.48

       运输工具              2,790,868.68                                                 2,513,983.02

       办公及电子设备      129,357,752.67                                               148,441,805.27

四、减值准备合计

其中:房屋及建筑物

       运输工具

       办公及电子设备

五、固定资产账面价值合计   475,892,804.99                                               486,366,425.77

其中:房屋及建筑物         343,744,183.64                                               335,410,637.48

       运输工具              2,790,868.68                                                 2,513,983.02

       办公及电子设备      129,357,752.67                                               148,441,805.27




注:
(1) 本期折旧额 26,272,844.66 元。
(2) 本期由在建工程转入固定资产原价为 2,509,000.00 元。
(3) 本期增加数中因非同一控制下企业合并 Nextview Pte Ltd 而带入的固定资产原
        值 1,606,268.46 元,累计折旧 1,369,595.99 元。




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(十)    在建工程
        1、    在建工程情况
                                                                  期末数                                                             期初数
                      项   目
                                          账面余额            减值准备               账面价值                   账面余额            减值准备       账面价值

        办公楼及装修工程                    4,426,134.40                                  4,426,134.40               2,696,610.00                      2,696,610.00

        其他                                1,915,000.00                                  1,915,000.00               5,700,000.00                      5,700,000.00

                      合   计               6,341,134.40                                  6,341,134.40               8,396,610.00                      8,396,610.00



        2、    重大在建工程项目变动情况

                工程项目名称              期初数                   本期增加                     转入固定资产                  其他减少              期末数

       北京办公楼                                                           238,000.00                                                                  238,000.00

       由由大厦 1 号楼装修                                                  999,427.40                                                                  999,427.40

       深圳分公司装修                     1,648,570.00                      502,127.00                                              2,102,145.00         48,552.00

       广州分公司装修                       828,040.00                     1,364,500.00                                             1,271,040.00        921,500.00

       演播厅设备及安装                   5,700,000.00                                                                              5,700,000.00               0.00

       成都分公司装修                                                       756,000.00                                                                  756,000.00

       合肥望江西路                         220,000.00                     1,242,655.00                                                                1,462,655.00

       其他                                                                4,664,000.00               2,509,000.00                   240,000.00        1,915,000.00

                      合   计             8,396,610.00                     9,766,709.40               2,509,000.00                  9,313,185.00       6,341,134.40

        注:本期其他减少中,转入长期待摊费用金额为 9,073,185.00 元。


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(十一) 无形资产
      1、     无形资产情况


                  项 目                期初账面余额          本期增加            本期减少          期末账面余额

      1、账面原值合计                       40,852,692.67    13,675,450.10         196,540.71        54,331,602.06

        软件、商标及著作权                  32,756,327.74    13,404,105.27         104,139.21        46,056,293.80

        数据、监测系统及其他                 8,096,364.93        271,344.83         92,401.50         8,275,308.26

      2、累计摊销合计                       11,336,670.24       3,805,630.08       187,005.25        14,955,295.07

        软件、商标及著作权                  10,691,399.24       3,128,907.74       100,450.95        13,719,856.03

        数据、监测系统及其他                  645,271.00         676,722.34         86,554.30         1,235,439.04

      3、无形资产账面净值合计               29,516,022.43       9,869,820.02         9,535.46        39,376,306.99

        软件、商标及著作权                  22,064,928.50    10,275,197.53           3,688.26        32,336,437.77

        数据、监测系统及其他                 7,451,093.93       -405,377.51          5,847.20         7,039,869.22

      4、减值准备合计

        软件、商标及著作权

        数据、监测系统及其他

      5、无形资产账面价值合计               29,516,022.43       9,869,820.02         9,535.46        39,376,306.99

        软件、商标及著作权                  22,064,928.50    10,275,197.53           3,688.26        32,336,437.77

        数据、监测系统及其他                 7,451,093.93       -405,377.51          5,847.20         7,039,869.22

      注:
      (1) 本期摊销额 3,272,468.32 元。
      (2) 本期增加数中因非同一控制下企业合并 Nextview Pte Ltd 而带入的无形资产原
               值 5,331,617.60 元,累计摊销 533,161.76 元。
      2、     公司开发项目支出
                                                                                本期减少

             项    目              期初数            本期增加         计入当期       确认为无形           期末数

                                                                         损益               资产

      "大智慧金融实验室
                                14,351,342.45       6,815,248.86                                       21,166,591.31
      "升级项目

      "大智慧投资家"升
                                17,978,894.62      10,129,448.56                                       28,108,343.18
      级项目
      "大智慧证券手机超
                                                    4,932,530.16                                        4,932,530.16
      赢专业版"升级项目
        "DTS- 大 智 慧 策 略
                                                    5,967,072.23                                        5,967,072.23
      交易平台"升级项目
             合    计           32,330,237.07      27,844,299.81                                       60,174,536.88


      注:本期开发支出占本期研究开发项目支出总额的比例 19.89%。


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                         上海大智慧股份有限公司 2013 年半年度报告



(十二) 商誉
       商誉账面价值
                                                                                      期末减值
       被投资单位名称      期初余额        本期增加       本期减少     期末余额
                                                                                        准备

      上海大智慧财汇数
                          97,314,694.17                               97,314,694.17
      据科技有限公司

      阿斯达克网络信息
                         156,665,920.01                              156,665,920.01
      有限公司

      上海大智慧投资咨
                            147,793.66                                  147,793.66    147,793.66
      询有限公司

      上海龙软信息科技
                          20,508,845.97                               20,508,845.97
      有限公司

      DZH Financial
                          23,264,970.64                               23,264,970.64
      Research, Inc.
      Nextview Pte
                                          33,366,935.45               33,366,935.45
      Ltd
            合   计      297,902,224.45   33,366,935.45              331,269,159.90   147,793.66


      商誉的说明:

       1、上海大智慧财汇数据科技有限公司的商誉形成说明
      (1)商誉的计算过程
              本公司于 2011 年以美元 1,650 万元折合人民币 108,784,500.00 元合并成本收购
              了上海大智慧财汇数据科技有限公司 100%的权益。合并成本超过按比例获得
              的可辨认资产、负债公允价值的差额人民币 97,314,694.17 元,确认为上海大智
              慧财汇数据科技有限公司相关的商誉。
       (2)商誉减值测试的方法
              商誉的可收回金额按照资产组组合的预计未来现金流量的现值确定,经减值测
              试,未发现商誉存在减值。


       2、阿斯达克网络信息有限公司的商誉形成说明
       (1)商誉的计算过程
              本公司于 2010 年支付人民币 202,308,365.79 元合并成本收购了阿斯达克网络信
              息有限公司和阿斯达克有限公司 100%的权益。合并成本超过按比例获得的可
              辨认资产、负债公允价值的差额人民币 156,665,920.01 元,确认为阿斯达克网
              络信息有限公司相关的商誉。


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      (2)商誉减值测试的方法

               商誉的可收回金额按照资产组组合的预计未来现金流量的现值确定,经减值测

               试,未发现商誉存在减值。



      3、上海龙软信息技术有限公司的商誉形成说明

      (1)商誉的计算过程

               本公司于 2012 年支付人民币 27,300,000.00 元合并成本收购了上海龙软信息技

               术有限公司(含其全资子公司杭州龙软信息技术有限公司)70%的权益。合并

               成本超过按比例获得的可辨认资产、负债公允价值的差额人民币 20,508,845.97

               元,确认为上海龙软信息技术有限公司相关的商誉。

      (2)商誉减值测试的方法

               商誉的可收回金额按照资产组组合的预计未来现金流量的现值确定,经减值测

               试,未发现商誉存在减值。



      4、DZH Financial Research, Inc.的商誉形成说明

      (1)商誉的计算过程

               本公司于 2012 年支付 330,000,000 日元合并成本收购了 DZH Financial Research,

               Inc.100%的权益。合并成本超过按比例获得的可辨认资产、负债公允价值的差

               额折人民币 23,264,970.64 元,确认为 DZH Financial Research, Inc.相关的商誉。

      (2)商誉减值测试的方法

               商誉的可收回金额按照资产组组合的预计未来现金流量的现值确定,经减值测

               试,未发现商誉存在减值。



      5、Nextview Pte Ltd 的商誉形成说明

      (1)商誉的计算过程

               本公司于 2013 年 6 月支付人民币 32,117,483.22 元合并成本收购了 Nextview

               Pte Ltd 100%的权益。合并成本超过按比例获得的可辨认资产、负债公允价值

               的差额折人民币 33,366,935.45 元,确认为 Nextview Pte Ltd 相关的商誉。



(十三) 长期待摊费用
                                                           其他减少
                      期初额     本期增加额   本期摊销额              期末额
        项目                                                                   其他减少的原因
                                                              额

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      经营租入资
                        20,676,057.97    9,114,035.00   3,035,547.22   756.34     26,753,789.41

      产改良支出




(十四) 递延所得税资产和递延所得税负债
       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


                               项   目                                  期末数                     期初数
      递延所得税资产:
      资产减值准备                                                          431,119.65               368,032.24
      广告费超支
                               小   计                                      431,119.65               368,032.24
      递延所得税负债:
      固定资产折旧年限差异                                                  129,162.32               131,472.84
      无形资产评估增值                                                    4,991,212.96              5,398,199.21
                                小计                                      5,120,375.28              5,529,672.05



       (2) 未确认递延所得税资产明细
                               项   目                                  期末数                     期初数
      (1)可抵扣暂时性差异                                               3,797,818.31              3,206,973.24
      (2)可抵扣亏损                                                  494,210,672.65             317,642,663.42
                                合计                                   498,008,490.96             320,849,636.66



       (3) 未确认递延所得税资产的可抵扣亏损将于以下年度到期:
                   项     目                            期末数                              期初数
      2014                                                        24,048.40                            24,048.40
      2015                                                      659,963.46                            659,963.46
      2016                                                     3,208,714.01                         3,208,714.01
      2017                                                   284,984,351.27                       313,749,937.55
      2018                                                   205,333,595.51
                   合计                                      494,210,672.65                       317,642,663.42



       (4) 应纳税差异和可抵扣差异项目明细


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                            项目                                             金额
      应纳税差异项目
      固定资产折旧年限差异                                                             782,801.92
      无形资产评估增值                                                               15,879,479.79
                            小计                                                     16,662,281.71
      可抵扣差异项目
      资产减值准备                                                                    2,424,420.01
                            小计                                                      2,424,420.01


(十五) 资产减值准备


                                     期初账面余                        本期减少        期末账面余
                 项   目                              本期增加
                                         额                        转 回     转 销           额

      坏账准备                       5,312,367.56     909,870.76                        6,222,238.32

      可供出售金融资产减值准备        538,580.73                                           538,580.73

      商誉减值准备                    147,793.66                                           147,793.66

                  合计               5,998,741.95     909,870.76                        6,908,612.71



(十六) 应付账款
      1、   应付账款明细如下:


                  项目                              期末数                        期初数
      应付合同款                                       24,183,095.13                  28,672,817.78



      2、   期末数中无欠持本公司 5%以上(含 5%)表决权股份的股东单位款项。


      3、   期末数中无欠关联方款项。


(十七) 预收款项
      1、   预收款项情况:


                  项目                              期末数                        期初数
      预收账款                                        179,412,995.52                 118,036,968.29


      2、   期末数中无预收持本公司 5%以上(含 5%)表决权股份的股东单位款项。


      3、   期末数中无预收关联方款项。

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(十八) 应付职工薪酬


                                      期初账面余
                项目                                       本期增加           本期减少         期末账面余额
                                          额

   (1)工资、奖金、津贴和补贴       1,450,649.78        160,318,296.73     160,594,209.91      1,174,736.60

   (2)职工福利费                                         2,444,209.27       2,444,209.27

   (3)社会保险费                                        25,354,538.16      25,354,538.16

   (4)住房公积金                                         4,781,849.65       4,781,849.65

   (5)工会经费和职工教育经费                              214,953.94         214,953.94

   (6)其他                                               1,004,287.70       1,004,287.70

                合计                 1,450,649.78        194,118,135.45     194,394,048.63      1,174,736.60

      注:本期发生工会经费和职工教育经费金额 214,953.94 元,因解除劳动关系给予补
      偿 1,004,287.70 元。


(十九) 应交税费


                  税费项目                               期末数                          期初数
     增值税                                                  180,834.50                        412,449.62
     消费税                                                  195,783.15                        108,087.50
     营业税                                                -1,175,196.15                     -1,711,235.25
     企业所得税                                             6,195,062.62                     1,290,676.38
     个人所得税                                             1,671,676.28                     1,641,144.05
     城市维护建设税                                            44,955.34                       -19,038.13
     教育费附加                                               -50,318.67                       -64,198.62
     其他                                                      17,998.94                         -8,126.83
                     合计                                   7,080,796.01                     1,649,758.72


(二十) 其他应付款
      1、      其他应付款情况:


                       项目                              期末数                          期初数

      其他应付款                                            13,931,030.86                     12,191,581.82



      2、      期末数中无欠持本公司 5%以上(含 5%)表决权股份的股东单位款项。


      3、      期末数中无欠关联方款项

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       4、   金额较大的其他应付款


                单位名称                          期末数              性质或内容
       安徽省安高投资有限公司                          6,200,000.00      保证金


(二十一)     一年内到期的非流动负债


                       项目                          期末数             期初数
       特别股权转让款                                    988,950.00         988,950.00


       注:该款项系根据《关于买卖上海财汇信息技术有限公司 100%注册资本的协议》支
       付给子公司上海大智慧财汇数据科技有限公司(原“上海财汇信息技术有限公司”)
       原中方股东何滟以及冯卫强的特别股权转让款。公司于 2011 年 7 月 31 日以美元
       1,650 万元折合人民币 108,784,500.00 元取得财汇公司 100%的股权,其中 50 万美
       元系特别股权转让款。在原中方股东何滟以及冯卫强履行不竞争承诺的前提下,分
       别在 2012 年 1 月 28 日支付美元 20 万(折合人民币 131.86 万元),2013 年 1 月 28
       日支付美元 15 万元(折合人民币 98.895 万元),2014 年 1 月 28 日支付美元 15 万
       元(折合人民币 98.895 万元)。


(二十二)     长期应付款


                       项目                          期末数              期初数
      特别股权转让款                                                        988,950.00


       注:该款项系根据《关于买卖上海财汇信息技术有限公司 100%注册资本的协议》应
       于 2014 年 1 月 28 日支付给上海大智慧财汇数据科技有限公司(原“上海财汇信息
       技术有限公司”)原中方股东何滟以及冯卫强的特别股权转让款。详见附注一年内到
       期的非流动负债。




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(二十三)        股本


                                                                            本次变动增(+)减(-)
                   项目          期初数                                                                                        期末数
                                                 发行新股       送股        公积金转股(注)          其他      小计

       1.有限售条件股份

       (1). 国家持股

       (2). 国有法人持股

       (3). 其他内资持股        888,850,810.00                                  266,655,243.00               266,655,243.00   1,155,506,053.00

       其中:

       境内法人持股

       境内自然人持股           888,850,810.00                                  266,655,243.00               266,655,243.00   1,155,506,053.00

       (4). 外资持股

       其中:

       境外法人持股

       境外自然人持股

       有限售条件股份合计       888,850,810.00                                  266,655,243.00               266,655,243.00   1,155,506,053.00

       2.无限售条件流通股份

       (1). 人民币普通股        501,149,190.00                                  150,344,757.00               150,344,757.00    651,493,947.00

       (2). 境内上市的外资股

       (3). 境外上市的外资股

       (4). 其他

       无限售条件流通股份合计   501,149,190.00                                  150,344,757.00               150,344,757.00    651,493,947.00


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        合计            1,390,000,000.00                               417,000,000.00                417,000,000.00     1,807,000,000.00



注:

2013 年 6 月, 以 139,000 万股为基数,向全体股东每 10 股转增 3 股的转增方案实施。转增后,公司股本总数为 180,700 万股,有限售条件股份为

115,550.6053 万股,占股份总数的 63.95%,无限售条件股份为 65,149.3947 万股,占股份总数的 36.05%。

上述注册资本业经立信会计师事务所(特殊普通合伙)验证并出具(信会师报字[2013]第 113505 号)验资报告。

截至 2013 年 6 月 30 日,工商变更尚在办理之中。




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(二十四)            资本公积


                    项目                  期初数            本期增加         本期减少           期末数

      1.资本溢价(股本溢价)

      (1)投资者投入的资本          1,620,145,015.90                    417,000,000.00     1,203,145,015.90

      小计                           1,620,145,015.90                    417,000,000.00     1,203,145,015.90

      2.其他资本公积

      (1)被投资单位除净损益
                                           394,117.07                                            394,117.07
      外所有者权益其他变动

      (2)可供出售金融资产公

      允价值变动产生的利得或                57,565.38                                             57,565.38

      损失

      小计                                 451,682.45                                            451,682.45

                    合计             1,620,596,698.35                    417,000,000.00     1,203,596,698.35



      资本公积的说明:
      根据股东会决议,本年以资本公积转增资本金额 41,700 万元,相应调减资本公积。




(二十五)     盈余公积


             项目                期初数                 本期增加         本期减少              期末数

      法定盈余公积              35,061,708.21                                                 35,061,708.21




(二十六)     未分配利润


                           项   目                                 金   额              提取或分配比例

      调整前 上年末未分配利润                                      -133,081,367.74

      调整后 年初未分配利润                                        -133,081,367.74

      加:本期归属于母公司所有者的净利润                           -145,778,136.77

      期末未分配利润                                               -278,859,504.51




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(二十七)      营业收入和营业成本


       1、    营业收入、营业成本


                    项   目                         本期发生额                   上期发生额
       主营业务收入                                    327,280,074.27                230,125,210.32
       其他业务收入                                          74,100.00
       营业成本                                         82,511,417.78                 78,660,593.13



       2、    主营业务(分行业)


                                       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

       信息技术业             327,280,074.27        82,511,417.78   230,125,210.32      78,660,593.13



       3、    主营业务(分产品)


                                       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
       金融资讯及数据 PC 终
                              221,480,126.93        40,852,050.60   148,480,674.00      44,980,965.86
       端服务系统
       金融资讯及数据移动终
                                7,342,299.49         1,503,206.94     2,865,724.90       1,067,165.71
       端服务系统
       证券营业部证券行情及
                               26,165,875.81        10,151,061.72    11,700,106.75        618,837.57
       基本资讯服务
       港股服务系统            66,068,831.87        29,919,749.19    64,307,652.39      31,939,537.88
       其他                     6,222,940.17            85,349.33     2,771,052.28          54,086.11
              合    计        327,280,074.27        82,511,417.78   230,125,210.32      78,660,593.13



       4、    主营业务(分地区)


                                      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

       上海                   239,599,429.79        42,703,671.53   157,755,036.25      34,310,507.99

       北京                    10,014,598.41          556,018.90      8,062,521.68      12,410,547.26

       香港                    64,941,507.75        29,872,669.57    64,307,652.39      31,939,537.88
       日本                    12,724,538.32         9,379,057.78


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                                 上海大智慧股份有限公司 2013 年半年度报告


                   合   计            327,280,074.27        82,511,417.78    230,125,210.32     78,660,593.13



          5、    公司前五名客户的营业收入情况



                                                                            占公司全部营业收入的比例
                        客户名称                   营业收入总额
                                                                                         (%)
          客户一                                            7,637,152.27                               2.33
          客户二                                            7,586,569.82                               2.32
          客户三                                            4,096,254.39                               1.25
          客户四                                            4,247,190.00                               1.30
          客户五                                            2,717,601.29                               0.83
                         合 计                          26,284,767.77                                  8.03




(二十八)         营业税金及附加


                    项目                     本期发生额                     上期发生额           计缴标准
          营业税                                  6,318,995.37                4,588,351.51              3%
          城市维护建设税                               245,952.49                 88,355.71         1%-7%
          教育费附加                                   386,653.44               295,978.27          2%-3%
          文化教育事业费                               109,320.57                 39,000.00             3%
                    合计                          7,060,921.87                5,011,685.49



(二十九)         销售费用


         本年发生销售费用 186,527,119.07 元,主要项目为:
                             项目                             本期发生额                 上期发生额
          电话费                                                   8,579,112.32                5,469,929.77
          工资、劳务费                                          144,123,066.16                65,128,104.97
          广告费、制作费                                          18,398,545.42               15,386,871.38
          折旧                                                     7,691,053.93                3,808,043.62

(三十)     管理费用


         本年发生管理费用 243,510,628.56 元,主要项目为:
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                           上海大智慧股份有限公司 2013 年半年度报告


                      项目                         本期发生额                上期发生额
       租赁费                                          48,481,803.96           32,792,372.53
       技术开发费                                     112,179,105.75           45,539,192.58
       中介费                                          12,051,509.75           16,361,317.79
       物业能源费                                      11,363,010.45            7,858,471.42
           折旧                                        11,316,224.69            2,062,850.73
       工资奖金                                        24,769,852.56           22,097,089.82



(三十一)      财务费用


                      类别                         本期发生额                上期发生额
       利息支出
           减:利息收入                                43,918,929.65           48,191,822.78
       汇兑损益                                           933,525.41                3,687.32
       其他                                             1,375,265.68              588,436.94
                      合计                            -41,610,138.56          -47,599,698.52


(三十二)      投资收益
       1、    投资收益明细情况


                             项目                          本期发生额          上期发生额
       持有持有至到期投资期间取得的投资收益                     886,673.12       1,080,289.13



       2、    投资收益的说明:
              投资收益汇回不存在重大限制。


(三十三)      资产减值损失


                           项目                          本期发生额           上期发生额
       坏账损失                                              669,974.31           345,392.63
       可供出售金融资产减值损失                                                    36,582.75
       商誉减值损失
                           合计                              669,974.31           381,975.38



(三十四)      营业外收入
       1、    营业外收入分项目情况

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                                                                             计入当期非经常
                  项目                 本期发生额           上期发生额
                                                                              性损益的金额
       接受捐赠                                                  50,000.00
       政府补助                         8,368,489.36            300,093.00      8,368,489.36
       其他                                254,258.07           288,840.57        254,258.07
                  合计                    8,622,747.43          638,933.57       8,622,747.43




(三十五)      营业外支出


                                                                             计入当期非经常
                  项目                  本期发生额          上期发生额
                                                                             性损益的金额
       非流动资产处置损失合计
       其中:固定资产处置损失
       对外捐赠                                                  50,000.00
       其中:公益性捐赠支出                                      50,000.00
       其他                                 165,852.32                             165,852.32
                  合计                      165,852.32           50,000.00         165,852.32



(三十六)      所得税费用


                         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                    6,339,450.73         2,016,056.98
       递延所得税调整                                        -63,087.41           -55,577.78
                         合计                               6,276,363.32        1,960,479.20



(三十七)      基本每股收益和稀释每股收益的计算过程
       计算公式:
       1、基本每股收益
       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
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                  上海大智慧股份有限公司 2013 年半年度报告



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。


2、稀释每股收益
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。


计算过程:
(1)基本每股收益
基本每股收益以归属于本公司普通股股东的合并净利润除以本公司发行在外普通股
的加权平均数计算:
                    项目                           本期金额              上期金额
归属于本公司普通股股东的合并净利润                -145,778,136.77         -55,178,392.23

本公司发行在外普通股的加权平均数                1,807,000,000.00      1,807,000,000.00
基本每股收益(元/股)                                        -0.081               -0.031




普通股的加权平均数计算过程如下:



                    项目                           本期金额              上期金额
年初已发行普通股股数                           1,390,000,000.00        695,000,000.00
加:本期发行的普通股加权数                       417,000,000.00       1,112,000,000.00
减:本期回购的普通股加权数
年末发行在外的普通股加权数                     1,807,000,000.00       1,807,000,000.00



(2)稀释每股收益

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      稀释每股收益以调整后的归属于本公司普通股股东的合并净利润除以调整后的本公
      司发行在外普通股的加权平均数计算:



                              项目                          本期金额                上期金额
      归属于本公司普通股股东的合并净利润(稀释)          -145,778,136.77           -55,178,392.23

      本公司发行在外普通股的加权平均数 (稀释)         1,807,000,000.00       1,807,000,000.00
      稀释每股收益(元/股)                                           -0.081                -0.031




      普通股的加权平均数(稀释)计算过程如下:


                             项目                           本期金额                上期金额
      计算基本每股收益时期末发行在外的普通股
                                                        1,807,000,000.00       1,807,000,000.00
      加权平均数
      [可转换债券的影响]
      [股份期权的影响]
      期末普通股的加权平均数(稀释)                    1,807,000,000.00       1,807,000,000.00


(三十八)       其他综合收益


                                     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

           减:可供出售金融资产产生的所得税影响

               前期计入其他综合收益当期转入损益的净额

      小计

      2.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

      小计

      4.外币财务报表折算差额                                          -670,665.96     379,552.49

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                                  项目                                本期金额         上期金额
           减:处置境外经营当期转入损益的净额

       小计                                                           -670,665.96      379,552.49
       5.其他

           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

                                  合计                                -670,665.96      379,552.49


(三十九)        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


                                项       目                                      金额
       经营租赁收入                                                                     74,100.00
       财务费用-利息收入                                                           59,880,513.66
       营业外收入                                                                     254,258.07
       政府补助                                                                      7,716,536.00
       企业间往来                                                                     431,558.89
       押金及保证金                                                                   594,334.00
                                  合   计                                           68,951,300.62


       2、      支付的其他与经营活动有关的现金


                                项       目                                      金额
       经营租赁支出                                                              48,527,674.18
       费用支出                                                                  189,145,987.44
       财务费用-其他                                                                1,375,265.68
       营业外支出                                                                     165,852.32
       企业间往来                                                                    2,350,896.83
       押金及保证金                                                                  2,091,014.16
                                合       计                                      243,656,690.61


(四十) 现金流量表补充资料
       1、      现金流量表补充资料


                           项     目                          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                                                -148,248,543.85     -55,276,971.02
       加:资产减值准备                                          669,974.31           381,975.38
       固定资产折旧、油气资产折耗、生产性生物资               26,272,844.66         10,928,861.61

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                   项    目                         本期金额             上期金额
产折旧
无形资产摊销                                         3,272,468.32          321,992.47
长期待摊费用摊销                                     3,035,547.22          776,634.06
处置固定资产、无形资产和其他长期资产的损
失(收益以―-‖号填列)
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)
财务费用(收益以―-‖号填列)                         933,525.41             3,687.32
投资损失(收益以―-‖号填列)                        -886,673.12        -1,080,289.13
递延所得税资产减少(增加以―-‖号填列)               -63,087.41           -55,577.78
递延所得税负债增加(减少以―-‖号填列)              -409,296.77              729.64
存货的减少(增加以―-‖号填列)                        93,490.66
经营性应收项目的减少(增加以―-‖号填列)           4,268,907.19       -22,876,746.05
经营性应付项目的增加(减少以―-‖号填列)          54,851,865.81       -47,887,316.50
其       他
经营活动产生的现金流量净额                         -56,208,977.57      -114,763,020.00
2、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                                   1,596,241,999.88     2,174,738,094.39
减:现金的期初余额                               1,948,808,557.38     2,567,695,440.89
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                          -352,566,557.50     -392,957,346.50


2、    本期取得或处置子公司及其他营业单位的相关信息


                    项     目                         本期发生额        上期发生额
一、取得子公司及其他营业单位的有关信息:
1、取得子公司及其他营业单位的价格                     34,130,433.22     28,618,600.00
2、取得子公司及其他营业单位支付的现金和现金
                                                                        28,618,600.00
等价物                                                34,130,433.22
      减:子公司及其他营业单位持有的现金和现金
                                                                          8,796,075.54
等价物                                                 1,664,497.12
3、取得子公司及其他营业单位支付的现金净额             32,465,936.10     19,822,524.46
4、取得子公司的净资产                                 -1,249,452.23      3,227,129.31
      流动资产                                         6,827,667.18      6,456,060.07
      非流动资产                                       5,035,128.31        670,958.07
      流动负债                                        11,481,705.87      3,899,888.83
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             非流动负债                                        1,630,541.85
       二、处置子公司及其他营业单位的有关信息:
       1、处置子公司及其他营业单位的价格
       2、处置子公司及其他营业单位收到的现金和现金
       等价物
             减:子公司及其他营业单位持有的现金和现金
       等价物
       3、处置子公司及其他营业单位收到的现金净额
       4、处置子公司的净资产
             流动资产
             非流动资产
             流动负债
             非流动负债


       3、    现金和现金等价物的构成:


                          项    目                          期末数               期初数
       一、现      金                                    1,596,241,999.88     1,948,808,557.38
       其中:库存现金                                          244,641.35          132,127.47
              可随时用于支付的银行存款                   1,595,997,358.53     1,942,974,887.39
              可随时用于支付的其他货币资金                                       5,701,542.52
              可用于支付的存放中央银行款项
              存放同业款项
              拆放同业款项
       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                      1,596,241,999.88     1,948,808,557.38
       注:现金和现金等价物不含母公司或集团内子公司使用受限制的现金和现金等价物。



六、   本报告期无资产证券化业务的会计处理




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七、    关联方及关联交易
        (以下金额单位若未特别注明者均为人民币万元)
(一)    本公司的控制人情况
        张长虹先生对本公司的直接持股比例为 55.58%,为本公司的最终实际控制人。
(二)    本公司的子公司情况:
                                              企业
                                                                               法定
              子公司全称        子公司类型                   注册地                     业务性质      注册资本     持股比例(%)    表决权比例(%)    组织机构代码
                                                                              代表人
                                              类型
                                                        上海市张江高科
                                                                                       计算机软件
       上海大智慧软件开发有限                有 限 责   技园区郭守敬路
                                全资子公司                                   张长虹    的开发与销        100.00          100.00           100.00   78586346-2
       公司                                  任公司     498 号 2 幢 4 层
                                                                                       售
                                                        4402 座
                                                        上海市浦东新区
       上海大智慧投资咨询有限                有 限 责
                                全资子公司              杨高南路 428 号 1    张长虹    咨询服务         8,000.00         100.00           100.00   63087211-0
       公司                                  任公司
                                                        号楼 10-11 层
                                                        浦东新区峨山路                 计算机软件
       上海大智慧信息科技有限                有 限 责
                                全资子公司              91 弄 20 号 1 幢 8   张长虹    的开发与销       1,000.00         100.00           100.00   69726894-6
       公司                                  任公司
                                                        层北单元                       售
                                                        上海市张江高科
                                                        技园区郭守敬路
                                                                                       计算机软硬
       上海大智慧财汇数据科技                有 限 责   498 号浦东软件
                                全资子公司                                   张长虹    件开发与销       3,000.00         100.00           100.00   74563032-2
       有限公司                              任公司     园 12 幢
                                                                                       售
                                                        21501-21507 室


       合肥大智慧信息技术有限                有 限 责   合肥市蜀山区望                 计算机软硬
                                全资子公司                                   张长虹                    25,000.00         100.00           100.00   58723722-5
       公司                                  任公司     江西路 99 号城市               件开发及销

                                                                                 99
                                                       上海大智慧股份有限公司 2013 年半年度报告




                                        企业
                                                                         法定
       子公司全称         子公司类型                    注册地                     业务性质       注册资本     持股比例(%)    表决权比例(%)    组织机构代码
                                                                        代表人
                                        类型
                                                  天 地 家 园 5-104              售
                                                  号
                                                                                 互联网行业
                                                  香港中环德辅道
阿斯达克网络信息有限公                 有 限 责                                  中的互联网            HKD
                          全资子公司              中 189 号李宝椿                                                    100.00           100.00
司                                     任公司                                    金融信息服         2,413.98
                                                  大厦 19 楼
                                                                                 务
                                                  香港中环德辅道
                          全资子公司   有 限 责                                  金融数据及
阿斯达克有限公司                                  中 189 号李宝椿                                  HKD 100           100.00           100.00
                          的子公司     任公司                                    分析服务
                                                  大厦 19 楼
                                                                                 计算机软硬
上海龙软信息技术有限公                 有 限 责   峨山路 91 弄 98
                          控股子公司                                   张长虹    件开发及销           500.00          70.00            70.00   74726045-X
司                                     任公司     号 202A 室
                                                                                 售
                                                  杭州市西湖区文
                                                  三路 90 号东部软               计算机软硬
杭州龙软信息科技有限公    控股子公司   有 限 责
                                                  件园创新大厦         汪建斌    件开发及销           150.00         100.00           100.00   79968705-X
司                        的子公司     任公司
                                                  (科技创新基                   售
                                                  地)A 座 A416 室
DZH Financial Research,   全资子公司
                                                  日本东京                       信息服务          JPY 8,000         100.00           100.00
Inc.                      的子公司
                                       有 限 责   北京西城区玉廊西               计算机软件的开
大智慧信息技术有限公司    全资子公司                                   张长虹                          5,000         100.00           100.00   06128508-9
                                       任公司     园 9 号楼 3 层 301             发及销售

Nextview Pte Ltd          全资子公司              新加坡                         信息服务         SGD 634.46         100.00           100.00



                                                                           100
                             上海大智慧股份有限公司 2013 年半年度报告



八、   或有事项
       本公司无需要披露的其他或有事项。



九、   承诺事项
       无。



十、   资产负债表日后事项
       (以下金额单位若未特别注明者均为人民币元)

       (一) 重要的资产负债表日后事项说明

       2013 年 7 月,公司以人民币 1,024.00 万元完成了对北京慧远保银信息技术有限公

       司的收购。

十一、其他重要事项说明


(一)   以公允价值计量的资产和负债
                                                                                           单位:人民币元


                                                     本期公允价值   计入权益的累计公    本期计提
                      项目            期初金额                                                      期末金额
                                                       变动损益        允价值变动        的减值

       金融资产

       1.可供出售金融资产             570,027.55                                                     489,909.00




(二)   外币金融资产和外币金融负债
                                                                                           单位:人民币元


                                                   本期公允价值变   计入权益的累计     本期计提
                  项目           期初金额                                                           期末金额
                                                       动损益       公允价值变动        的减值

       金融资产

       1.贷款和应收款           22,974,750.08                                                      26,957,345.75

       2.可供出售金融资产         570,027.55                                                         489,909.00

       金融资产小计             23,544,777.63                                                      27,447,254.75

       金融负债




                                                      101
                                  上海大智慧股份有限公司 2013 年半年度报告




十二、母公司财务报表主要项目注释
        (以下金额单位若未特别注明者均为人民币元)
(一)    应收账款
        1、       应收账款账龄分析


                                                  期末数                                                    期初数

                                  账面余额                       坏账准备                    账面余额                      坏账准备
              账龄
                                              比例                           比例                          比例                     比例
                                金额                        金额                           金额                         金额
                                              (%)                          (%)                      (%)                       (%)

       1 年以内(含 1 年)   9,020,002.06     100.00       451,000.10         5.00     10,125,268.54    100.00         506,263.43       5.00




        2、       应收账款按种类披露


    &