凤凰网首页 手机凤凰网

凤凰卫视
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
免费注册
上海医药(601607)公告正文

上海医药:2008年半年度报告

公告日期 2008-08-23
股票简称:上海医药 股票代码:601607
上海市医药股份有限公司
    2008年半年度报告
    
    
    
    
    
    
    
    目录
    重要提示……………………………………………………………………………………2
    公司基本情况………………………………………………………………………………2
    股本变动及股东情况………………………………………………………………………3
    董事、监事和高级管理人员………………………………………………………………5
    董事会报告…………………………………………………………………………………5
    重要事项……………………………………………………………………………………9
    财务会计报告(未经审计)………………………………………………………………12
     一、重要提示 
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    
    (二)公司董事徐国雄先生、独立董事王巍先生因故未出席董事会会议,独立董事王巍先生委托独立董事冯正权先生代为表决。
    
    (三)公司半年度财务报告未经审计。
    
    (四)本公司不存在大股东占用资金情况。
    
    (五) 公司董事长钱琎先生、总经理余金琦女士、财务副总监许薇薇女士声明:保证本半年度报告中财务报告的真实、完整。
    
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:上海市医药股份有限公司
    公司法定中文名称缩写:上海医药
    公司英文名称:SHANGHAI PHARMACEUTICAL CO.,LTD
    公司英文名称缩写:SHAPHAR
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:上海医药
    公司A股代码:600849
    3、 公司注册地址:上海市浦东新区金桥路1399号
    公司办公地址:上海市延安西路1566号龙峰大厦
    邮政编码:200052
    公司国际互联网网址:www.shaphar.com.cn
    公司电子信箱:shaphar@shaphar.com.cn
    4、 公司法定代表人:钱琎
    5、 公司董事会秘书:曹伟荣
    电话:021-52588888
    传真:021-52586299
    E-mail:wrcao@sina.com
    联系地址:上海市延安西路1566号龙峰大厦26楼
    6、 公司信息披露报纸名称:《上海证券报》、《中国证券报》、《证券时报》
    登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    公司半年度报告备置地点:董事会办公室
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                    本报告期末             上年度期末             本报告期末比上年度期末增减(%)     
  总资产                            8,075,259,239.82       7,125,598,333.22       13.33                                
  所有者权益(或股东权益)          1,684,083,127.43       1,641,417,114.92       2.60                                 
  每股净资产(元)                    2.959                  2.884                  2.60                                 
                                    报告期(1-6月)       上年同期               本报告期比上年同期增减(%)         
  营业利润                          110,271,171.87         69,173,842.70          59.41                                
  利润总额                          103,689,750.59         72,825,383.35          42.38                                
  净利润                            45,171,974.33          39,773,494.70          13.57                                
  扣除非经常性损益后的净利润        8,342,756.91           29,075,283.60          -71.31                               
  基本每股收益(元)                  0.079                  0.117                  -32.59                               
  扣除非经常性损益后的基本每股收益  0.015                  0.061                  -76.09                               
  (元)                                                                                                                 
  稀释每股收益(元)                  0.079                  0.117                  -32.59                               
  净资产收益率(%)                   2.68                   2.46                   增加0.22个百分点                     
  经营活动产生的现金流量净额        6,205,137.07           145,034,244.36         -95.72                               
  每股经营活动产生的现金流量净额    0.011                  0.306                  -96.43                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:①本报告期每股收益、扣除非经常性损益后的基本每股收益、每股净资产、每股经营活动产生的现金流量净额是以2007年8月实施资本公积10股转增2股后的总股本569,172,884股为计算口径,与2007年半年度每股收益以原总股本474,310,737股计算非同一口径。
        ②扣除非经常性损益后的净利润同比减少原因:公司预提了销售让利、社区拓展市场开发费和中期准备金。
    
    
    2、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                                                                           年初至报告期期末金额      
  非流动资产处置损益                                                                         46,398,233.74             
  计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享受的政府补助除   586,377.17                
  外                                                                                                                   
  委托投资损益                                                                               -10,009,301.22            
  除上述各项之外的其他营业外收支净额                                                         -146,092.27               
  合计                                                                                       36,829,217.42             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    三、股本变动及股东情况
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。
    
    (二)股东情况
    1、股东数量和持股情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数                    82675                                                                            
  前十名股东持股情况                                                                                                   
  股东名称              股东性质      持股比例(%  持股总数       报告期内增减    持有有限售条件  质押或冻结的股份数量  
                                      )                                          股份数量                              
  上海医药(集团)有限公  国有法人股东  39.69%      225,897,761    0               225,897,761     无                    
  司                                                                                                                   
  中国建设银行-鹏华价  其他          3.19%       18,132,904     -1,500,000      0               未知                  
  值优势股票型证券投资                                                                                                 
  基金                                                                                                                 
  中国工商银行-华安中  其他          2.65%       15,097,040     -10,602,960     0               未知                  
  小盘成长股票型证券投                                                                                                 
  资基金                                                                                                               
  中国建设银行-交银施  其他          1.87%       10,651,543     5,663,019       0               未知                  
  罗德稳健配置混合型证                                                                                                 
  券投资基金                                                                                                           
  中国太平洋人寿保险股  其他          1.21%       6,875,600      -1,201,838      0               未知                  
  份有限公司-分红-个                                                                                                 
  人分红                                                                                                               
  华夏银行股份有限公司  其他          0.94%       5,370,299      3,724,816       0               未知                  
  -益民红利成长混合型                                                                                                 
  证券投资基金                                                                                                         
  全国社保基金一零二组  其他          0.84%       4,800,000      0               0               未知                  
  合                                                                                                                   
  北京奥通达投资咨询有  其他          0.63%       3,558,060      0               0               未知                  
  限公司                                                                                                               
  北京山通投资咨询有限  其他          0.46%       2,637,797      0               0               未知                  
  责任公司                                                                                                             
  中国银行-国泰金鹏蓝  其他          0.38%       2,190,687      2,190,687       0               未知                  
  筹价值混合型证券投资                                                                                                 
  基金                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  前十名无限售条件股东持股情况                                                                                         
  股东名称                                                    持有无限售条件股份数   股份种类                          
                                                              量                                                       
  中国建设银行-鹏华价值优势股票型证券投资基金                18,132,904             人民币普通股                      
  中国工商银行-华安中小盘成长股票型证券投资基金              15,097,040             人民币普通股                      
  中国建设银行-交银施罗德稳健配置混合型证券投资基金          10,651,543             人民币普通股                      
  中国太平洋人寿保险股份有限公司-分红-个人分红              6,875,600              人民币普通股                      
  华夏银行股份有限公司-益民红利成长混合型证券投资基金        5,370,299              人民币普通股                      
  全国社保基金一零二组合                                      4,800,000              人民币普通股                      
  北京奥通达投资咨询有限公司                                  3,558,060              人民币普通股                      
  北京山通投资咨询有限责任公司                                2,637,797              人民币普通股                      
  中国银行-国泰金鹏蓝筹价值混合型证券投资基金                2,190,687              人民币普通股                      
  兴业银行股份有限公司-万家和谐增长混合型证券投资基金        1,999,962              人民币普通股                      
  上述股东关联关系或一致行动关系的说明                        公司上述股东之间有无关联关系,或是否属于《上市公司股东持 
                                                              股变动信息披露管理办法》规定的一致行动人,本公司不详。   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    前十名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号  有限售   持有的有限售条件  有限售条件股份可上市交易  限售条件                                                  
              条件股            股份数量                            可上市   新增可上市交易               东名称                                                情况                      
                                                                    交易时   股份数量                                                                                                     
                                                                    间                                                                                                                    
  1.    上海医   225,897,761       2008年7  28,458,644       ①自股权分置改革方案实施之日起,上海医药(集团)有限公司  
        药(集团                    月23日                    所持原非流通股股份在二十四个月内不上市交易或者转让;②在  
        )有限公                                              前项规定期满后,上海医药(集团)有限公司通过证券交易所挂  
        司                                                   牌交易出售原非流通股股份,出售数量占公司股份总数的比例在  
                                                             十二个月内不超过百分之五,在二十四个月内不超过百分之十。  
  2.                               2009年7  28,458,644                                                                 
                                   月17日                                                                              
  3.                               2010年7  168,980,473                                                                
                                   月17日                                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、控股股东及实际控制人变更情况
    报告期内,公司控股股东及实际控制人未发生变更。
    四、董事、监事和高级管理人员 
    (一)董事、监事和高级管理人员持股变动
    报告期内,公司董事、监事、高级管理人员持股未发生变化。
    
    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    报告期内,公司无新聘或解聘公司董事、监事、高级管理人员的情况。
    
    五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
    1、公司总体经营情况
    报告期内,医疗体制改革的持续推进,社区医疗卫生体系和新型农村合作医疗体系的全面建设,为我国医药市场的进一步增长带来了机会;药品市场的整顿监管,进一步规范了市场发展,拓宽了市场空间。同时,原材料等的涨价加大了医药企业运行的成本压力。
    报告期内,公司秉承服务人民健康事业,实现股东利益最大化的经营宗旨,坚持以科学发展观为指导,坚持更精、更强、更专业的工作方针,进一步解放思想,创新盈利模式,加大改革力度,加快战略推进,加强内控管理,全面实现了年初制定的各项目标,继续保持着全国医药商业的领先地位。
    报告期内,公司急灾区所急,想灾民所想,积极履行了社会责任,为四川抗震救灾作出了贡献。公司在第一时间向灾区发送了11批共153.2吨价值的救灾药品。同时,公司还承担着国家、军队、地方、奥运的药品战略储备供应的重要职责。
    报告期内,公司实现营业收入78.43万元,比上年同期增长20.18%;实现营业利润1.10亿元,比上年同期增长59.41%;实现净利润4517.20万元,比上年同期增长13.57%;实现经营性现金流620.51万元,比上年同期减少95.72%。
    以下按同口径对各主要业务板块进行分析小结:
    (1) 药品分销业务
    报告期内,公司药品分销业务营业收入同比增长23.67%;净利润同比增长36.54%;毛利率同比增长0.09个百分点。报告期内,公司继续深化医院纯销,全面实现了“两个高于”的目标。市场占有率进一步提高,重点医院和专科医院销售保持大幅增长,一级医院与社区网络销售实现30%以上增长。区域性控股企业实施动态预算管理,超额完成上半年经营目标。
    (2)药品零售业务
    报告期内,公司零售业务营业收入同比增长10.28%;净利润同比增长52.25%;毛利率同比减少0.55个百分点。其中:药品营业收入同比增长10%,非药品营业收入同比增长6%。报告期内,公司下属华氏大药房新开零售门店(柜)10家,上海地区零售门店(柜)数上升为277家,进一步扩大了零售连锁网点规模,与各地华氏大药房一起继续保持着国内各区域市场的领先地位。
    (3) 药品制造业务
    报告期内,公司药品制造业务继续处于调整转型阶段,营业收入同比减少4.6%;净利润同比减少410万元;毛利率同比减少0.77个百分点。其中:上海禾丰制药厂营业收入同比增长12%,净利润同比增长88%,实现历史最好水平。同比下降的主要原因是国际合同加工基地的试生产影响了华氏工业正常生产计划、上海医药第十五制药厂配合市政建设停产动迁。
    报告期内,国际合同加工基地――天平制药厂承担的Perrigo公司OEM项目全面推进,已完成了生产前的准备工作。
    报告期内,上海农药厂为德国巴斯夫应用化工(中国)有限公司配套建造的2万平方米化工仓储已进入项目扩初设计和施工招投标准备阶段。宁波亚太生物制药有限公司诊断试剂生产转移到上海马陆制药有限公司生产的前期工作正在进行中。
    (4)国际业务
    报告期内,公司国际业务继续保持较好增长,营业收入同比增长10.36%;净利润同比增长29.94%;毛利率同比增长2.3个百分点。其中:进出口业务营业收入同比增长5.1%;外高桥分销中心充分利用保税区内和区外两个市场发展现代分销增值服务,营业收入同比增长20.9%;海外生产基地苏丹制药有限公司营业收入同比增长14%,特别是在非洲地区的药品投标取得了较好成效。
    
    (二)公司主营业务及其经营状况
    主营业务分行业、分产品情况表 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或分产   营业收入           营业成本         毛利率(%  营业收入比上年同   营业成本比上年   毛利率比上年同期增  
  品                                                 )         期增减(%)          同期增减(%)      减(%)               
  分行业                                                                                                         
  1.工业         245,810,561.33     203,544,347.94   17.19     4.23               14.85            减少7.66个百分点    
  2.商业         9,462,254,078.17   8,780,857,420.1  7.20      38.99              38.06            增加0.62个百分点    
                                    3                                                                                  
  3.服务业       7,171,663.80       4,471,627.39     37.65     1,103.30                                              
  小计           9,715,236,303.30   8,988,873,395.4                                                                
                                    6                                                                                  
  内部抵销       1,872,249,779.00   1,856,946,835.5                                                                
                                    6                                                                                  
  合计           7,842,986,524.30   7,131,926,559.9  9.07      24.18              22.70            增加1.10个百分点    
                                    0                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    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(%)             
  上海地区                         8,053,934,281.81                               42.55                                
  安徽地区                         32,728,058.14                                  18.89                                
  山东地区                         275,754,344.72                                 16.82                                
  浙江地区                         1,250,751,454.70                               12.88                                
  其他地区                         102,068,163.93                                 358.96                               
  小计                             9,715,236,303.30                                                                   
  内部抵消                         1,872,249,779.00                                                                   
  合计                             7,842,986,524.30                               24.18                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、报告期主要财务数据同比发生重大变化的说明 
    1、截至报告期末,资产负债表项目大幅度变动原因分析:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           2008年6月30日                2007年12月31日                  增减额                     增减比例      
  货币资金       1,022,484,853.24             629,403,713.66                  393,081,139.58             62.45%        
  其他应付款     419,790,895.38               214,260,630.74                  205,530,264.64             95.93%        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    ⑴货币资金比年初上升62.45%,主要原因系①非经营性资产的回收②中期资金回笼较多③采用贸易融资产品汇利达所致;
    ⑵其他应付款比年初上升95.93%,主要原因系①政府动迁款;②根据权责发生制预提销售让利。
    
    2、报告期内,利润表项目大幅度变动原因分析:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           2008年1-6月                 2007年1-6月                    增减额                     增减比例      
  毛利额         711,059,964.40               503,273,026.31                  207,786,938.09             41.29%        
  销售费用       373,839,514.64               233,813,123.17                  140,026,391.47             59.89%        
  管理费用       186,940,998.52               135,498,102.97                  51,442,895.55              37.97%        
  投资收益       77,308,510.11                13,152,305.60                   64,156,204.51              487.79%       
  营业外支出     8,789,954.91                 1,964,668.66                    6,825,286.25               347.40%       
  所得税费用     32,603,936.63                16,985,166.82                   15,618,769.81              91.96%        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    ⑴毛利额同比上升41.29%,主要系①销售规模大幅增长②合并范围调整;
    ⑵销售费用同比上升59.89%,主要系①销售规模大幅增长;②合并范围调整;③根据权责发生制预提销售让利。
    ⑶管理费用同比上升37.97%,主要系①合并范围调整;②预提社区拓展市场开发费。
    ⑷投资收益同比上升487.79%,主要系铃谦沪中合资项目股权转让所得。
    ⑸营业外支出同比上升347.4%,主要系非流动资产处置成本。
    ⑹所得税费用同比上升91.96%,主要系①利润总额增长;②子公司股票投资亏损影响。
    
    注:与去年同期相比,本期新增四家合并报表单位:上海华氏大药房有限公司、上海沪郊医药有限公司、上海医药物流中心有限公司、上海医药第十五制药厂有限公司,合并口径差异成为利润表项目变动的共性因素。
    
    
    3、报告期内,现金流量表项目大幅度变动原因分析:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      2008年1-6月              2007年1-6月              增减额                  增减比例       
  经营活动产生的现金流量净  6,205,137.07              145,034,244.36            -138,829,107.29         -95.72%       
  额                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    ⑴经营活动产生的现金流量净额同比下降95.72%,主要系①销售规模增长;②市场开发铺底资金增加。
    
     (三)公司投资情况
    1、募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    
    2、非募集资金项目情况
    1) 与日本铃谦株式会社合资项目
    公司与日本铃谦株式会社分别以现金2000万元同时向上海铃谦沪中医药有限公司增资。增资后,双方持股比例不变,仍各为50%。
    
    (四)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明
    公司公布2007年度报告时,公司参股企业上海华源长富(集团)有限公司审计机构尚未出具2007年度审计报告,但公司已获取该审计机构在审计过程中明确提出的保留意见(初稿)。
    公司审计机构因无法获取充分适当的审计证据以核实上海华源长富(集团)有限公司资产状况和经营成果对公司的长期股权投资及投资收益相关项目所应产生的2007年度及比较会计报表年初数和上年数的影响,因此无法对该等存在重大不确定性的事项及其对公司的影响以及公司上述会计处理的恰当性发表意见,故为公司出具了保留意见的审计报告。
    因上海华源长富药业(集团)有限公司连续几年对其资产及损益作违规会计处理,导致该司连续发生巨大亏损和资产流失,严重损害了我公司权益。迄今为止,该司仍未能提供2007年度审计报告,对我公司会计处理也造成了困难。我司出于谨慎性原则考虑,未计入上海华源长富药业(集团)有限公司本报告期内的投资收益。
    为彻底解决该司问题对我公司存在的不利影响,我公司除已采取的相关措施外,现正在与该司股东方协商落实股权置换的方案,以彻底解决该问题对我公司的不利影响。目前双方的协商仍在进行中。
     
    六、重要事项 
    (一)公司治理的情况
    报告期内,根据中国证监会《关于开展加强上市公司治理专项活动有关事项的通知》及上海证监局《关于开展上海辖区上市公司治理专项活动的通知》等有关文件的精神,公司对2007年专项治理发现的问题逐项整改,迄今大部分已完成相关整改,并于2008年7月17日披露了《公司治理专项活动整改情况报告》。
    同时,根据中国证监会[2008]27号公告的要求和上市公司监管专题工作会议的精神,为进一步深化公司治理,巩固清欠成果,公司按照上海证监局的部署,对与控股股东及其他关联方资金往来情况进行了自查,并于2008年7月25日披露了《公司资金占用情况自查报告》。
    报告期内,公司进一步健全了内控制度,强化了信息披露管理,以更好地维护全体股东的权益,确保企业规范运行。
    
    (二)报告期实施的利润分配方案执行情况
    报告期内,经公司二届五十四次董事会和2007年度股东大会审议通过,公司2007年度利润分配方案为:以2007年度末总股本569,172,884股为基数,向全体股东实施每10股派发现金红利0.50元(含税)。以上利润分配股权登记日为2008年8月22日,红利发放日为2008年8月28日。
    
    (三)重大诉讼仲裁事项
        报告期内,公司无重大诉讼仲裁事项
    
    (四)资产交易事项
    1、出售资产情况
    1)公司向日本铃谦株式会社转让上海沪中医药有限公司50%股权,并据此变更设立我司与日本铃谦株式会社各持股50%的上海铃谦沪中医药有限公司,已于2008年3月26日挂牌成立。报告期内,合资公司开局良好,取得了较好的经营业绩。
    
    (五)报告期内公司重大关联交易事项
    报告期内,公司无重大关联交易事项。
    
    (六)托管情况
    报告期内,公司无托管事项。
    
    (七)承包情况
    报告期内,公司无承包事项。
    
    (八)租赁情况
    报告期内,公司房地产实现租赁收入650万元。
    
    (九)担保情况
    单位:万元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对控股子公司的担保)                                                                         
  担保对象名称          发生日期(协议签署日)  担保金额  担保类型    担保期            是否履行完毕  是否为关联方担保 
  同济大学附属同济医院  2002年3月5日            261.61    连带责任担  至2009年12月5日   否            否               
                                                          保                                                           
  报告期内担保发生额合计                                                                0                              
  报告期末担保余额合计(A)                                                             261.61                         
  公司对控股子公司的担保情况                                                                                           
  报告期内对控股子公司担保发生额合计                                                    7,930.00                       
  报告期末对控股子公司担保余额合计(B)                                                 10,520.00                      
  公司担保总额情况(包括对控股子公司的担保)                                                                           
  担保总额(A+B)                                                                       10,781.61                      
  担保总额占公司净资产的比例                                                            6.4%                          
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额(C)                                       0                              
  直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额(D)                     10,020.00                      
  担保总额超过净资产50%部分的金额(E)                                                 0                              
  上述三项担保金额合计(C+D+E)                                                         10,020.00                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上述担保经股东大会、董事会批准,均未发生逾期现象。
    
    
    (十)委托理财情况
    报告期内,公司无委托理财事项。
    
    (十一)承诺事项履行情况
    报告期内或持续到报告期内,公司或持股5%以上股东没有承诺事项。
    
    (十二)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内,公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    
    (十三)其他重大事项及其影响和解决方案的分析说明
    1、证券投资情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号   证券代码    简称       期末持有数量(股)   初始投资金额      期末账面值       期初账面值       会计核算科目  
  1      601988      中国银行   1,310,000            6,526,420         5,305,500        8,659,100        交易性金融资  
                                                                                                         产            
  2      600018      上港集团   749,975              5,714,809.5       3,599,880        6,817,272.75     交易性金融资  
                                                                                                         产            
  3      600717      天津港     166,600              3,543,415.4       2,292,416        4,564,840        交易性金融资  
                                                                                                         产            
  4      000039      中集集团   200,000              4,028,200         2,164,000        5,176,000        交易性金融资  
                                                                                                         产            
  5      601939      建设银行   370,000              2,887,480         2,186,700        3,644,500        交易性金融资  
                                                                                                         产            
  6      000039      深赤湾     130,000              3,400,540         1,807,000        3,465,800        交易性金融资  
                                                                                                         产            
  7      002022      科华生物   75,000               1,879,650         1,665,000        1,772,250        交易性金融资  
                                                                                                         产            
  8      000338      潍柴动力   34,000               2,043,638         1,370,200        2,944,400        交易性金融资  
                                                                                                         产            
  9      600572      康恩贝     123,920              1,627,813.12      917,008          1,591,132.8      交易性金融资  
                                                                                                         产            
  10     601398      工商银行   100,000              629,400           496,000          813,000          交易性金融资  
                                                                                                         产            
  合计                          -                                     25,178,642.99                     -            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、持有非上市金融企业股权情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  持有对象名称                  最初投资成本(元)      持有数量(股)  占该公司股权比例(%)   期末账面价值(元)     
  上海申银万国证券股份有限公司  20,000,000              16,194,269      <1%                     20,000,000             
  中国银河证券股份有限公司      50,000,000              10,000,000      <1%                     50,000,000             
  合计                                                                  -                      70,000,000             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、其他重大事项的说明
    1)上海医药第十五制药厂有限公司土地处置:
    根据上海市政工程项目配套建设和上海市政府关于促进产业结构调整及节能减排的要求,上海医药第十五制药厂有限公司(下称:十五厂)已纳入停产动迁范围,为此,公司对该厂的土地进行了处置。本次土地收购储备和动迁方为上海市长宁区土地资源储备中心,处置标的为北翟路1440号(十五厂厂地),总面积33947平方米。现该土地尚未完成处置。
     (十二)信息披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  事项                           刊载的报刊名称及版面               刊载日期     刊载的互联网网站及检索路径            
  关于推迟2007年年度报告披露时   《上海证券报》19版《中国证券报》A  2008年4月4   上海证券交易所网站http:\\www.sse.com. 
  间的公告                       22版                               日           cn                                    
  二届五十四次董事会决议公告     《上海证券报》D9-10版《中国证券报  2008年4月8   上海证券交易所网站http:\\www.sse.com. 
                                 》D35-36版《证券时报》C13版        日           cn                                    
  二届二十三次监事会决议公告     《上海证券报》D9-10版《中国证券报  2008年4月8   上海证券交易所网站http:\\www.sse.com. 
                                 》D35-36版《证券时报》C13版        日           cn                                    
  2007年年度报告                 《上海证券报》D9-10版《中国证券报  2008年4月8   上海证券交易所网站http:\\www.sse.com. 
                                 》D35-36版《证券时报》C13版        日           cn                                    
  2008年第一季度报告             《上海证券报》113版《中国证券报》  2008年4月26  上海证券交易所网站http:\\www.sse.com. 
                                 C016版《证券时报》C39版            日           cn                                    
  股票交易异常波动公告           《上海证券报》D30版《中国证券报》  2008年5月14  上海证券交易所网站http:\\www.sse.com. 
                                 D003版《证券时报》C28版            日           cn                                    
  二届临时董事会决议暨召开2007   《上海证券报》24版《中国证券报》0  2008年6月7   上海证券交易所网站http:\\www.sse.com. 
  年度股东大会公告               07版《证券时报》B15版              日           cn                                    
  二届五十五次董事会决议公告     《上海证券报》D9版《中国证券报》C  2008年6月12  上海证券交易所网站http:\\www.sse.com. 
                                 11版《证券时报》B7版               日           cn                                    
  关于2007年度股东大会召开地点   《上海证券报》D8版《中国证券报》A  2008年6月24  上海证券交易所网站http:\\www.sse.com. 
  的公告                         07版《证券时报》A7版               日           cn                                    
  2007年度股东大会决议公告       《上海证券报》33版《中国证券报》C  2008年6月28  上海证券交易所网站http:\\www.sse.com. 
                                 018版《证券时报》B11版             日           cn                                    
  重大事项公告                   《上海证券报》D8版《中国证券报》D  2008年7月2   上海证券交易所网站http:\\www.sse.com. 
                                 019版《证券时报》C7版              日           cn                                    
  关于发布《收购报告书摘要》和   《上海证券报》封十六版《中国证券   2008年7月4   上海证券交易所网站http:\\www.sse.com. 
  《简式权益变动报告书》的公告   报》C10版《证券时报》B6版          日           cn                                    
  有限售条件的流通股上市公告     《上海证券报》C8版《中国证券报》D  2008年7月18  上海证券交易所网站http:\\www.sse.com. 
                                 030版《证券时报》B11版             日           cn                                    
  二届临时董事会决议公告         《上海证券报》C8版《中国证券报》D  2008年7月18  上海证券交易所网站http:\\www.sse.com. 
                                 030版《证券时报》B11版             日           cn                                    
  二届临时董事会决议公告         《上海证券报》40版《中国证券报》C  2008年7月26  上海证券交易所网站http:\\www.sse.com. 
                                 028版《证券时报》B16版             日           cn                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     七、财务会计报告(未经审计) 
    
    (一)财务报表
    
    合并资产负债表
    编制单位:上海市医药股份有限公司
    单位:元 币种:人民币 
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                           附注      期末余额                       年初余额                     
  流动资产:                                                                                                           
  货币资金                                                 1,022,484,853.24               629,403,713.66               
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                           25,178,642.99                  35,830,531.09                
  应收票据                                                 33,782,442.14                  32,842,124.69                
  应收账款                                                 2,817,374,617.08               2,214,456,718.25             
  预付款项                                                 218,432,282.51                 346,216,429.03               
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  应收股利                                                 1,821,463.37                   1,665,664.88                 
  其他应收款                                               136,848,248.80                 155,977,973.44               
  买入返售金融资产                                                                                                     
  存货                                                     1,607,592,482.72               1,364,247,273.37             
  一年内到期的非流动资产                                                                                               
  其他流动资产                                             -                              55,966.67                    
  流动资产合计                                             5,863,515,032.85               4,780,696,395.08             
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                         1,779,118.16                   3,642,644.08                 
  持有至到期投资                                                                                                       
  长期应收款                                               50,000,000.00                  50,000,000.00                
  长期股权投资                                             336,223,946.81                 331,823,088.26               
  投资性房地产                                             266,250,803.48                 253,577,913.84               
  固定资产                                                 893,160,630.71                 1,051,951,004.11             
  在建工程                                                 91,562,999.10                  77,583,541.30                
  工程物资                                                                                                             
  固定资产清理                                             -487,311.55                    -                            
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                                 523,151,515.20                 526,152,041.40               
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                             18,869,989.42                  21,056,169.79                
  递延所得税资产                                           31,232,515.63                  29,115,535.36                
  其他非流动资产                                                                                                       
  非流动资产合计                                           2,211,744,206.96               2,344,901,938.14             
  资产总计                                                 8,075,259,239.82               7,125,598,333.22             
  流动负债:                                                                                                           
  短期借款                                                 2,260,672,377.64               1,999,462,039.44             
  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                                                 393,759,331.39                 352,940,825.07               
  应付账款                                                 2,788,907,804.20               2,336,755,555.13             
  预收款项                                                 39,933,806.44                  155,568,854.98               
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                             42,765,932.27                  51,944,369.87                
  应交税费                                                 977,619.39                     -374,584.11                  
  应付利息                                                 6,712,958.25                   6,170,197.72                 
  应付股利                                                 4,192,446.21                   9,828,544.01                 
  其他应付款                                               419,790,895.38                 214,260,630.74               
  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                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                                             5,957,713,171.18               5,126,556,432.85             
  非流动负债:                                                                                                         
  长期借款                                                 1,640,000.00                   2,962,500.00                 
  应付债券                                                                                                             
  长期应付款                                               35,417,172.57                  32,821,177.88                
  专项应付款                                               2,684,604.78                   2,415,604.78                 
  预计负债                                                                                                             
  递延所得税负债                                           2,236,111.73                   2,571,546.40                 
  其他非流动负债                                                                                                       
  非流动负债合计                                           41,977,889.08                  40,770,829.06                
  负债合计                                                 5,999,691,060.26               5,167,327,261.91             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                       569,172,884.00                 569,172,884.00               
  资本公积                                                 577,735,650.25                 579,263,741.50               
  减:库存股                                                                                                           
  盈余公积                                                 226,758,627.32                 226,758,627.32               
  一般风险准备                                                                                                         
  未分配利润                                               308,209,483.52                 263,037,509.19               
  外币报表折算差额                                         2,206,482.34                   3,184,352.91                 
  归属于母公司所有者权益合计                               1,684,083,127.43               1,641,417,114.92             
  少数股东权益                                             391,485,052.13                 316,853,956.39               
  所有者权益合计                                           2,075,568,179.56               1,958,271,071.31             
  负债和所有者总计                                         8,075,259,239.82               7,125,598,333.22             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 钱琎 主管会计工作负责人:余金琦 会计机构负责人:许薇薇
    
    母公司资产负债表
    编制单位:上海市医药股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               附注      期末余额                    年初余额                    
  流动资产:                                                                                                           
  货币资金                                                     340,889,125.97              41,871,776.04               
  交易性金融资产                                                                                                       
  应收票据                                                     13,149,341.75               10,685,126.65               
  应收账款                                                     1,407,605,674.19            1,036,892,673.41            
  预付款项                                                     113,333,861.88              198,326,048.68              
  应收利息                                                                                                             
  应收股利                                                     109,289.55                  599,289.56                  
  其他应收款                                                   953,483,125.59              968,691,166.77              
  存货                                                         719,469,401.10              617,534,463.22              
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                                 3,548,039,820.03            2,874,600,544.33            
  非流动资产:                                                                                                         
  可供出售金融资产                                             1,779,118.16                3,642,644.08                
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                                 1,330,788,261.84            1,327,566,500.28            
  投资性房地产                                                 186,284,946.25              189,345,954.13              
  固定资产                                                     364,549,144.34              508,369,534.99              
  在建工程                                                     4,141,131.24                2,785,555.00                
  工程物资                                                                                                             
  固定资产清理                                                 -8,000.00                   -                           
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                                     66,384,942.52               65,598,745.04               
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                 98,587.50                   193,022.50                  
  递延所得税资产                                               20,968,688.52               18,846,148.25               
  其他非流动资产                                                                                                       
  非流动资产合计                                               1,974,986,820.37            2,116,348,104.27            
  资产总计                                                     5,523,026,640.40            4,990,948,648.60            
  流动负债:                                                                                                           
  短期借款                                                     1,962,000,000.00            1,732,000,000.00            
  交易性金融负债                                                                                                       
  应付票据                                                     377,712,526.70              331,982,228.80              
  应付账款                                                     1,169,458,931.24            1,001,391,444.23            
  预收款项                                                     24,107,344.04               110,660,959.04              
  应付职工薪酬                                                 1,387,632.62                3,414,028.88                
  应交税费                                                     6,746,253.86                -1,482,198.28               
  应付利息                                                     3,488,128.99                3,068,745.95                
  应付股利                                                                                                             
  其他应付款                                                   207,019,116.94              120,601,858.99              
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                                                 3,751,919,934.39            3,301,637,067.61            
  非流动负债:                                                                                                         
  长期借款                                                                                                             
  应付债券                                                                                                             
  长期应付款                                                   25,922,488.54               24,031,413.74               
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                               238,655.55                  574,090.22                  
  其他非流动负债                                                                                                       
  非流动负债合计                                               26,161,144.09               24,605,503.96               
  负债合计                                                     3,778,081,078.48            3,326,242,571.57            
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                           569,172,884.00              569,172,884.00              
  资本公积                                                     546,570,511.47              548,098,602.72              
  减:库存股                                                                                                           
  盈余公积                                                     226,758,627.32              226,758,627.32              
  未分配利润                                                   402,443,539.13              320,675,962.99              
  所有者权益(或股东权益)合计                                 1,744,945,561.92            1,664,706,077.03            
  负债和所有者(或股东权益)合计                               5,523,026,640.40            4,990,948,648.60            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 钱琎 主管会计工作负责人:余金琦 会计机构负责人:许薇薇
    
     合并利润表
    编制单位:上海市医药股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                        附注     本期金额                上期金额                
  一、营业总收入                                                       7,842,986,524.30        6,315,863,054.87        
  其中:营业收入                                                       7,842,986,524.30        6,315,863,054.87        
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                       7,732,715,352.43        6,246,689,212.17        
  其中:营业成本                                                       7,131,926,559.90        5,812,590,028.56        
  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                                                       11,232,667.23           9,480,535.69            
  销售费用                                                             373,839,514.64          233,813,123.17          
  管理费用                                                             186,940,998.52          135,498,102.97          
  财务费用                                                             75,345,513.82           68,654,086.47           
  资产减值损失                                                         12,718,915.62           -194,359.09             
  加:公允价值变动收益(损失以“-”号填列)                           -18,019,692.81          -                       
  投资收益(损失以“-”号填列)                                       77,308,510.11           13,152,305.60           
  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)                                   110,271,171.87          69,173,842.70           
  加:营业外收入                                                       2,208,533.63            5,616,209.31            
  减:营业外支出                                                       8,789,954.91            1,964,668.66            
  其中:非流动资产处置净损失                                                                                           
  四、利润总额(亏损总额以“-”号填列)                               103,689,750.59          72,825,383.35           
  减:所得税费用                                                       32,603,936.63           16,985,166.82           
  五、净利润(净亏损以“-”号填列)                                   71,085,813.96           55,840,216.53           
  归属于母公司所有者的净利润                                           45,171,974.33           39,773,494.70           
  少数股东损益                                                         25,913,839.63           16,066,721.83           
  六、每股收益:                                                                                                       
  (一)基本每股收益(元/股)                                          0.08                    0.12                    
  (二)稀释每股收益(元/股)                                          0.08                    0.12                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 钱琎 主管会计工作负责人:余金琦 会计机构负责人:许薇薇
    
     母公司利润表
    编制单位:上海市医药股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                        附注     本期金额                上期金额                
  一、营业收入                                                         4,433,145,328.34        3,448,310,811.97        
  减:营业成本                                                         4,178,034,651.52        3,237,849,117.28        
  营业税金及附加                                                       3,524,661.22            3,592,622.60            
  销售费用                                                             138,048,582.68          115,085,560.57          
  管理费用                                                             69,638,777.07           31,023,955.98           
  财务费用                                                             69,794,930.15           56,948,422.87           
  资产减值损失                                                         11,792,890.41           -                       
  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)                                       134,063,661.72          475,153.27              
  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“-”号填列)                                   96,374,497.01           4,286,285.94            
  加:营业外收入                                                       44,481.00               853,678.48              
  减:营业外支出                                                       7,323,082.54            75,309.93               
  其中:非流动资产处置净损失                                                                                           
  三、利润总额(亏损总额以“-”号填列)                               89,095,895.47           5,064,654.49            
  减:所得税费用                                                       7,328,319.33            320,104.70              
  四、净利润(净亏损以“-”号填列)                                   81,767,576.14           4,744,549.79            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 钱琎 主管会计工作负责人:余金琦 会计机构负责人:许薇薇
    
    合并现金流量表
    编制单位:上海市医药股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                          附注    本期金额                上期金额               
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                          8,541,480,727.25        7,037,046,408.72       
  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                                                        53,711,943.20           50,023,071.08          
  收到其他与经营活动有关的现金                                          188,122,602.10          413,027.66             
  经营活动现金流入小计                                                  8,783,315,272.55        7,087,482,507.46       
  购买商品、接受劳务支付的现金                                          8,075,590,254.97        6,422,674,317.09       
  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                                        234,296,415.34          156,072,194.07         
  支付的各项税费                                                        193,493,509.32          153,007,160.45         
  支付其他与经营活动有关的现金                                          273,729,955.85          210,694,591.49         
  经营活动现金流出小计                                                  8,777,110,135.48        6,942,448,263.10       
  经营活动产生的现金流量净额                                            6,205,137.07            145,034,244.36         
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                    20,000,000.00           381,233.60             
  取得投资收益收到的现金                                                8,880,982.00            13,365,809.49          
  处置固定资产、无形资产和其他长期资产收回的现金净额                    258,090,222.26          16,235,773.40          
  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                                          37,500.00               8,370.41               
  投资活动现金流入小计                                                  287,008,704.26          29,991,186.90          
  购建固定资产、无形资产和其他长期资产支付的现金                        32,175,535.62           29,832,927.83          
  投资支付的现金                                                        27,390,449.69           13,000,862.70          
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                          -                       11,533.61              
  投资活动现金流出小计                                                  59,565,985.31           42,845,324.14          
  投资活动产生的现金流量净额                                            227,442,718.95          -12,854,137.24         
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                    20,000,000.00           -                      
  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                                                    249,887,838.20          -29,190,000.00         
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                          39,569.69               120,583,063.72         
  筹资活动现金流入小计                                                  269,927,407.89          91,393,063.72          
  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                                    105,242,607.53          67,507,418.56          
  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                                          72,604.79               3,420,959.32           
  筹资活动现金流出小计                                                  105,315,212.32          70,928,377.88          
  筹资活动产生的现金流量净额                                            164,612,195.57          20,464,685.84          
  四、汇率变动对现金及现金等价物的影响                                  -5,178,912.01           -1,322,266.99          
  五、现金及现金等价物净增加额                                          393,081,139.58          151,322,525.97         
  加:期初现金及现金等价物余额                                          629,403,713.66          534,755,148.77         
  六、期末现金及现金等价物余额                                          1,022,484,853.24        686,077,674.74         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 钱琎 主管会计工作负责人:余金琦 会计机构负责人:许薇薇
    
     母公司现金流量表
    编制单位:上海市医药股份有限公司
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                          附注    本期金额                上期金额               
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                          4,683,140,795.41        3,897,482,344.04       
  收到的税费返还                                                        51,207,846.68           46,451,212.60          
  收到其他与经营活动有关的现金                                                                                         
  经营活动现金流入小计                                                  4,734,348,642.09        3,943,933,556.64       
  购买商品、接受劳务支付的现金                                          4,682,606,341.88        3,608,019,657.13       
  支付给职工以及为职工支付的现金                                        88,640,812.71           70,191,814.63          
  支付的各项税费                                                        57,927,441.93           50,604,922.21          
  支付其他与经营活动有关的现金                                          13,326,002.02           109,373,599.77         
  经营活动现金流出小计                                                  4,842,500,598.54        3,838,189,993.74       
  经营活动产生的现金流量净额                                            -108,151,956.45         105,743,562.90         
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                                                   
  取得投资收益收到的现金                                                30,539,275.67           16,203,620.80          
  处置固定资产、无形资产和其他长期资产收回的现金净额                    257,311,142.26          168,607.84             
  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                                                  287,850,417.93          16,372,228.64          
  购建固定资产、无形资产和其他长期资产支付的现金                        9,249,517.41            8,726,489.88           
  投资支付的现金                                                        20,000,000.00           -                      
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                                  29,249,517.41           8,726,489.88           
  投资活动产生的现金流量净额                                            258,600,900.52          7,645,738.76           
  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                                                    220,000,000.00          -82,000,000.00         
  收到其他与筹资活动有关的现金                                          -                       100,000,000.00         
  筹资活动现金流入小计                                                  220,000,000.00          18,000,000.00          
  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                                    71,431,594.14           49,829,694.65          
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                                  71,431,594.14           49,829,694.65          
  筹资活动产生的现金流量净额                                            148,568,405.86          -31,829,694.65         
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                          299,017,349.93          81,559,607.01          
  加:期初现金及现金等价物余额                                          41,871,776.04           152,333,108.39         
  六、期末现金及现金等价物余额                                          340,889,125.97          233,892,715.40         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 钱琎 主管会计工作负责人:余金琦 会计机构负责人:许薇薇
    
    合并所有者权益变动表
    编制单位:上海市医药股份有限公司
    单位:元 币种:人民币
    
    
    单位:元 币种:人民币
    
    法定代表人: 钱琎 主管会计工作负责人:余金琦 会计机构负责人:许薇薇
    
    
    
     母公司所有者权益变动表
    编制单位:上海市医药股份有限公司
    单位:元 币种:人民币
    
     单位:元 币种:人民币
    
    
    
     上海市医药股份有限公司
    二OO八年中期财务报表附注
    
    一、公司基本情况
    上海市医药股份有限公司(以下简称“公司”或“本公司”)是由上海医药(集团)有限公司以原所属的全资子公司上海市医药有限公司、上海医药工业销售有限公司和上海天平制药厂的优质资产等额置换了上海四药股份有限公司的全部资产而组建的,于1998年9月9日在上海证券交易所复牌上市。公司注册地为:浦东金桥路1399号。企业法人营业执照注册号为:3100001002799。股票代码为:600849。公司行业类别:医药类。本公司经营范围:化学原料药,化学药制剂,抗生素,生化药品生物制品,中成药(含参茸银茸),医疗器械,制药设备,化学危险物品,食品,日用百货,商务咨询及上述经营范围内的咨询服务,自营和代理内销商品范围内的进出口商品及相关技术的进出口业务,经营进料加工和“三来一补”业务,经营对销贸易和转口贸易。
    本公司于2006年7月5日召开的公司股权分置改革相关股东大会审议通过了股权分置改革方案。股权分置改革方案为:1、本公司唯一的非流通股股东上海医药(集团)有限公司(以下简称“上药集团”)向全体流通股股东每10股免费派送10份认沽权利,在2007年5月29日全体无限售条件的流通股股东有权将其持有的无限售条件的流通股份以5.1元的行权价格出售给上药集团;2、上药集团向方案实施股权登记日登记在册的全体流通股股东每10股支付1元现金。
    公司股权分置改革方案实施公告日为2006年7月12日;现金对价的发放日为2006年7月19日。实施上述送股对价后,公司股份总数不变,仍为474,310,737股,股份结构发生相应变化。其中:有限售条件股份为188,248,134股,占股份总数的39.69%,无限售条件股份为286,062,603股,占股份总数的60.31%。
    公司于2007年6月20日召开的2006年度股东大会决议通过了2006年度资本公积金转增股本方案。资本公积金转增股本方案为:以2006年度末总股本474,310,737股为基数,向全体股东实施以资本公积金每10股转增2股,转增股份总数为94,862,147股。
    截至2008年6月30日止,公司总股本为569,172,884股,其中:有限售条件股份为225,897,761股,占股份总数的39.69%,无限售条件股份为343,275,123股,占股份总数的60.31%。
    
    二、主要会计政策、会计估计和前期差错
    (一)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、完整地反映了公司的财务状况、经营成果、现金流量和股东权益变动等有关信息。
    
    (二)编制基础
    本公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。
    
    (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。
    
    (五)计量属性在本年发生变化的报表项目及其本年采用的计量属性
    本公司在对会计报表项目进行计量时,一般采用历史成本,如所确定的会计要素金额能够取得并可靠计量则对个别会计要素采用重置成本、可变现净值、现值、公允价值计量。
    (1)现值
    在现值计量下,资产按照预计从其持续使用和最终处置中所产生的未来净现金流入量的折现金额计量.负债按照预计期限内需要偿还的未来净现金流出量的折现金额计量。
    本年公司报表项目中无采用现值计量的项目。
    (2)公允价值
    在公允价值计量下,资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
    本期公司报表项目中采用公允价值计量的项目包括:交易性金融资产及可供出售金融资产。
    
    (六)现金等价物的确定标准
    本公司在编制现金流量表时,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。
    
    (七)外币业务核算方法
    外币业务采用交易发生日的即期汇率作为折算汇率折合成人民币记账。
    外币货币性项目余额按资产负债表日即期汇率折合成人民币金额进行调整,以公允价值计量的外币非货币性项目按公允价值确定日的即期汇率折合成人民币金额进行调整。外币专门借款账户期末折算差额,可直接归属于符合资本化条件的资产的购建或者生产的,按规定予以资本化,计入相关资产成本;其余的外币账户折算差额均计入财务费用。不同货币兑换形成的折算差额,计入财务费用。
    
    (八)外币财务报表的折算方法
    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,采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。
    
    (九)金融资产和金融负债的核算方法
    1、金融资产和金融负债的分类
    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交易性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、金融资产和金融负债的确认和计量方法
    (1)以公允价值计量且其变动计入当期损益的交易性金融资产(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。
    
    (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(如实际利率与票面利率差别较小的,按票面利率)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、应收票据、预付账款、其他应收款、长期应收款等,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:
    (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(在此种情况下,所保留的服务资产应当视同未终止确认金融资产的一部分)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。
    
    5、金融资产的减值准备
    (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。
    (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)应收款项坏账准备的确认标准和计提方法
    期末如果有客观证据表明应收款项发生减值,则将其账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益。可收回金额是通过对其的未来现金流量(不包括尚未发生的信用损失)按原实际利率折现确定,并考虑相关担保物的价值(扣除预计处置费用等)。原实际利率是初始确认该应收款项时计算确定的实际利率。短期应收款项的预计未来现金流量与其现值相差很小,在确定相关减值损失时,不对其预计未来现金流量进行折现。
    期末对于单项金额重大的应收款项(包括应收账款、应收票据、预付账款、其他应收款、长期应收款等)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。
    单项金额重大是指:金额1,500万元以上。
    
    对于期末单项金额非重大的应收款项,采用与经单独测试后未减值的应收款项一起按账龄作为类似信用风险特征划分为若干组合,再按这些应收款项组合在期末余额的一定比例(可以单独进行减值测试)计算确定减值损失,计提坏账准备。
    除已单独计提减值准备的应收款项外,公司根据以前年度与之相同或相类似的、具有应收款项按账龄段划分的类似信用风险特征组合的实际损失率为基础,结合现时情况确定以下坏账准备计提的比例:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  应收款项账龄                                                                           提取比例                      
  1年以内                                                                                0.5%                          
  1至2年                                                                                 10%                           
  2至3年                                                                                 20%                           
  3年以上                                                                                50%                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十一)存货核算方法
    1、存货的分类
    存货分类为:原材料、周转材料(包括包装物、低值易耗品)、在产品、库存商品(产成品包括库存的外购商品、自制商品产品、自制半成品等)、材料采购、委托加工物资等。
    
    2、发出存货的计价方法
    (1)存货发出时按先进先出法和加权平均法计价。
    (2)周转材料的摊销方法
    低值易耗品采用一次摊销法;
    包装物采用一次摊销法。
    
    3、存货的盘存制度
    采用永续盘存制。
    
    4、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、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。
    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。
    (十二)投资性房地产的种类和计量模式
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产,包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
    公司对现有投资性房地产采用成本模式计量。对按照成本模式计量的投资性房地产-出租用建筑物采用与本公司固定资产相同的折旧政策;对存在减值迹象的,估计其可收回金额,可收回金额低于其账面价值的,确认相应的减值损失。
    
    (十三)固定资产的计价和折旧方法
    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,并且使用年限超过一年的有形资产。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、固定资产的分类
    固定资产分类为:房屋及建筑物、机器设备、运输设备、电子设备、其他设备、固定资产装修、经营租入固定资产改良等。
    
    3、固定资产的初始计量
    固定资产取得时按照实际成本进行初始计量。
    外购固定资产的成本,以购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等确定。
    购买固定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,固定资产的成本以购买价款的现值为基础确定。
    自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    
    债务重组取得债务人用以抵债的固定资产,以该固定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固定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,换入的固定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固定资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的固定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固定资产按公允价值确定其入账价值。
    融资租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账价值。
    
    4、固定资产折旧计提方法
    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。
    符合资本化条件的固定资产装修费用,在两次装修期间与固定资产尚可使用年限两者中较短的期间内,采用年限平均法单独计提折旧。
    融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
    融资租赁方式租入的固定资产的符合资本化条件的装修费用,按两次装修间隔期间、剩余租赁期与固定资产尚可使用年限三者中较短的期间内,采用年限平均法单独计提折旧。
    各类固定资产预计使用寿命和年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  固定资产类别                         预计使用寿命                 预计净残值率              年折旧率                 
  房屋及建筑物                         10-50年                      4%-10%                    9.6%-1.8%                
  机器设备                             4-12年                       4%-10%                    24%-7.5%                 
  运输设备                             5-14年                       4%-10%                    19.2%-6.43%              
  电子设备                             4-14年                       4%-10%                    24%-6.43%                
  固定资产装修                         5年                          0%                        20%                      
  其他设备                             2-15年                       4%-10%                    48%-6%                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
已全额计提减值准备的固定资产,不再计提固定资产折旧。
    已计提减值准备的固定资产,按照该项固定资产的账面价值,以及尚可使用年限重新计算确定折旧率和折旧额;如果已计提减值准备的固定资产价值又得以恢复,该项固定资产的折旧率和折旧额的确定方法,按照固定资产价值恢复后的账面价值,以及尚可使用年限重新计算确定折旧率和折旧额。
    
    (十四)在建工程核算方法
    1、在建工程类别
    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。
    
    (十五)无形资产核算方法
    1、无形资产的计价方法
    按取得时的实际成本入账;
    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。
    债务重组取得债务人用以抵债的无形资产,按应收债权的账面价值为基础确定其入账价值;非货币性资产交换换入的无形资产,按换出资产的账面价值为基础确定其入账价值。
    
    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。
    
    2、无形资产使用寿命及摊销
    (1)使用寿命有限的无形资产的使用寿命估计情况:
    公司的土地使用权按权证上规定的使用年限确定其使用寿命;电脑软件的估计使用寿命为10年;特许专营权按权属企业的经营年限确定其使用寿命。
    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。
    (2)使用寿命不确定的无形资产的判断依据:
    无法预见无形资产为企业带来经济利益期限的,认定为使用寿命不确定的无形资产。
    每期末,对使用寿命不确定的无形资产的使用寿命进行复核。
    经复核,本公司无使用寿命不确定的无形资产。
    (3)无形资产的摊销:
    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;使用寿命不确定的无形资产,不予摊销。
    
    3、研究开发项目研究阶段支出与开发阶段支出的划分标准:
    内部研究开发项目开发阶段的支出,同时满足下列条件的,才能确认为无形资产:
    (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,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,应当证明其有用性;
    (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。
    
    (十六)长期待摊费用的摊销方法及摊销年限
    长期待摊费用在受益期内平均摊销,其中:
    1、预付经营租入固定资产的租金,按租赁合同规定的期限或其它合理方法(结合公司特殊情况加以说明)平均摊销。
    2、经营租赁方式租入的固定资产改良支出,按剩余租赁期与租赁资产尚可使用年限两者中较短的期限平均摊销。
    
    (十七)长期股权投资的核算
    1、初始计量
    (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;资本公积不足冲减的,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:一次交换交易实现的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值;通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和;购买方为进行企业合并发生的各项直接相关费用也计入企业合并成本。在合并合同或协议中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,将其计入合并成本。
    (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、被投资单位具有共同控制、重大影响的依据
    按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定,则视为投资企业能够对被投资单位施加重大影响。
    
    3、后续计量及收益确认
    公司能够对被投资单位施加重大影响或共同控制的,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。
    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。
    
    成本法下公司确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。
    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。
    权益法下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。
    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)。
    
    (十八)除存货、投资性房地产及金融资产外的其他主要资产的减值
    1、长期股权投资
    成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其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。
    其他长期股权投资,如果可收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。
    
    2、固定资产、在建工程、无形资产、商誉等长期非金融资产
    对于固定资产、在建工程、无形资产等长期非金融资产,公司在每期末判断相关资产是否存在可能发生减值的迹象。
    因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。
    资产存在减值迹象的,估计其可收回金额。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    当资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
    资产减值损失确认后,减值资产的折旧或者摊销费用在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。
    固定资产、在建工程、无形资产等长期非金融资产资产减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项资产可能发生减值的,企业以单项资产为基础估计其可收回金额。
    
    (十九)借款费用资本化 
    1、借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件时开始资本化:
    (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    当符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,借款费用暂停资本化。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    
    2、借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    3、借款费用资本化金额的计算方法
    专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益)及其辅助费用在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态前,予以资本化。
    根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。
    允许资本化的辅助费用、汇兑差额按实际发生额直接资本化。
    
    (二十)收入确认原则
    1、销售商品
    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、提供劳务
    在同一年度内开始并完成,在劳务已经提供,收到价款或取得收取价款的依据时,确认劳务收入的实现;如劳务的开始和完成分属不同的会计年度,在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    (1)已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    (2)已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
    
    3、让渡资产使用权
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时,按合同或协议规定确认收入。
    
    (二十一)确认递延所得税资产的依据
    公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。
    
    (二十二)本期主要会计政策、会计估计的变更和重大会计差错更正及其影响
    1、本期无发生会计政策、会计估计变更事项
    2、本期重大会计差错更正及其影响:
    
    三、税项
    (一)流转税及附加
    1、流转税


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  应税项目                         税种                          税率                                                  
  产品销售收入                     增值税                        17%(13%,6%)                                        
  材料转让收入                     增值税                        17%(13%,6%)                                        
  租金收入                         营业税                        5%                                                    
  资金占用费收入                   营业税                        5%                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、城市维护建设税
    按流转税税额的7%计算和缴纳。本公司属下的外商投资企业按规定免缴城市维护建设税。
    3、教育费附加
    按流转税税额的3%计算和缴纳。本公司属下的外商投资企业按规定免缴教育费附加。
    
    4、河道管理费
    按流转税税额的1%计算和缴纳。本公司属下的外商投资企业按规定免缴河道管理费。
    
    (二)企业所得税
    本公司根据《关于实施企业所得税过渡优惠政策的通知》的精神,2008年按18%税率执行企业所得税的征缴工作。本公司下属的子公司按照《中华人民共和国企业所得税法》的规定缴纳企业所得税,税率为25%。除下列子公司外:
    1、子公司上海禾丰制药有限公司根据《关于实施企业所得税过渡优惠政策的通知》的精神,2008年按18%税率执行企业所得税的征缴工作。
     2、子公司上海医药第十五制药厂有限公司2007年获得高新技术企业认定证书,有效期两年,享受按15%缴纳企业所得税优惠政策。
    
    四、企业合并及合并财务报表
    合并财务报表按照2006年2月颁布的《企业会计准则第33号—合并财务报表》执行。公司所控制的全部子公司均纳入合并财务报表的合并范围。
    合并财务报表以母公司和纳入合并范围的子公司的个别财务报表为基础,根据其他有关资料为依据,按照权益法调整对子公司的长期股权投资后,由母公司编制。合并时对内部权益性投资与子公司所有者权益、内部投资收益与子公司利润分配、内部交易事项、内部债权债务进行抵销。
    子公司所采用的会计政策与母公司保持一致。
    本节所列数据除非特别注明,金额单位为人民币万元。
    (一)通过同一控制下的企业合并取得的子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位全  注册地   业务性   注册资本  经营范围  本公司期   实质上构成对子   本公司持股  本公司享有的   合并范围  
  称                     质                           末实际投   公司的净投资的   比例        表决权比例     内表决权  
                                                      资额       余额                                        比例      
  上海农药厂有  上海市   药品制   27,100.0  农药及化  19,134.88  19,134.88        80.44%      80.44%         80.44%    
  限公司                 造       0         工产品等                                                                   
  上海医药物流  上海市   物流     700.00    承接医药  600.00     600.00           85.71%      85.71%         100.00%   
  中心有限公司                              物流业务                                                                   
  上海医药第十  上海市   药品制   3,040.00  原料药等  241.74     241.74           7.95%       7.95%          100.00%   
  五制药厂有限           造                                                                                            
  公司                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、“同一控制下企业合并”的判断依据
    上海农药厂有限公司系本公司与控股股东上海医药(集团)有限公司下属上海中西(集团)有限公司进行资产置换,获取相关股权后形成的控股子公司。
    上海医药物流中心有限公司系本公司逐步增持股权比例至100%后形成同一控制下取得的控股子公司。
    上海医药第十五制药厂有限公司原由上海医药物流中心有限公司控股,因此与上海医药物流中心有限公司同属通过同一控制下的企业合并取得的子公司。
    
    2、同一控制的实际控制人
    上述通过同一控制下的企业合并取得的子公司,同一控制的实际控制人为上海医药(集团)有限公司。
    
    
    (二)通过非同一控制下的企业合并取得的子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位全称  注册地   业务性质  注册资本  经营范围       本公司期末  实质上构成  本公司持  本公司享有  合并范围内 
                                                              实际投资额  对子公司的  股比例    的表决权比  表决权比例 
                                                                          净投资的余            例                     
                                                                          额                                           
  上海闵行区药材  上海市   药品销售  800.00    中西药、中药   860.00      860.00      70.00%    70.00%      70.00%     
  医药有限公司                                 饮片及中成药                                                            
                                               等                                                                      
  上海安德大药房  上海市   药品零售  50.00     中成药、中药   0.00        0.00        0.00%     0.00%       100.00%    
  有限公司                                     饮片及化学药                                                            
                                               制剂等                                                                  
  上海医药嘉定药  上海市   药品销售  1,000.00  中成药、中药   510.00      510.00      51.00%    51.00%      51.00%     
  业有限公司                                   饮片及化学药                                                            
                                               制剂等                                                                  
  上海医药嘉定大  上海市   药品零售  100.00    各类药品等     0.00        0.00        0.00%     0.00%       100.00%    
  药房连锁有限公                                                                                                       
  司                                                                                                                   
  杭州华氏医药有  杭州市   药品销售  1,281.86  中成药、化学   1,083.38    1,083.38    81.00%    81.00%      81.00%     
  限公司                                       药制剂及生化                                                            
                                               药品等                                                                  
  福建华氏康源医  福州市   药品销售  1,000.00  中西药、新特   1,919.61    1,919.61    60.00%    60.00%      60.00%     
  药有限公司                                   药及医疗器械                                                            
                                               等                                                                      
  宁波医药股份有  宁波市   药品销售  5,797.77  中西药、中药   9,623.62    9,623.62    51.05%    51.05%      51.05%     
  限公司                                       饮片及中成药                                                            
                                               等                                                                      
  宁海医药药材有  宁海县   药品销售  488.00    中药材、中药   0.00        0.00        0.00%     0.00%       51.00%     
  限责任公司                                   饮片、中成药                                                            
                                               等                                                                      
  象山医药药材有  象山县   药品销售  600.00    中药材、中药   0.00        0.00        0.00%     0.00%       51.00%     
  限公司                                       饮片、中成药                                                            
                                               等                                                                      
  宁波神农中药饮  象山县   药品制造  500.00    中药饮片       0.00        0.00        0.00%     0.00%       100.00%    
  片有限公司                                                                                                           
  宁波申甬医药物  宁波市   物流      50.00     普通货物道路   0.00        0.00        0.00%     0.00%       100.00%    
  流有限公司                                   运输                                                                    
  宁波四明大药房  宁波市   药品零售  2,380.00  处方与非处方   2,199.00    2,199.00    64.29%    64.29%      93.70%     
  有限责任公司                                 药、中药材中                                                            
                                               药饮片等                                                                
  宁海县四明大药  宁海县   药品零售  150.00    中西药、中药   0.00        0.00        0.00%     0.00%       80.00%     
  房有限公司                                   饮片及中成药                                                            
                                               等                                                                      
  舟山四明大药房  舟山市   药品零售  50.00     化学药制剂、   0.00        0.00        0.00%     0.00%       70.00%     
  有限责任公司                                 抗生素、生化                                                            
                                               药品等                                                                  
  宁波亚太生物技  宁波市   药品制造  4,378.80  片剂、胶囊剂   0.00        0.00        0.00%     0.00%       100.00%    
  术有限责任公司                               第三类体外诊                                                            
                                               断试剂等                                                                
  宁波联合亚太试  宁波市   药品销售  50.00     医疗器械等     0.00        0.00        0.00%     0.00%       90.00%     
  剂销售有限公司                                                                                                       
  上海马陆制药有  上海市   药品制造  2,000.00  干混悬剂、散   2,000.00    2,000.00    87.00%    87.00%      87.00%     
  限公司                                       剂、原料药等                                                            
  南通华氏康乐大  南通市   药品零售  1,200.00  中药材、中成   0.00        0.00        0.00%     0.00%       82.08%     
  药房有限公司                                 药及中药饮片                                                            
                                               等                                                                      
  南通华氏康乐医  南通市   药品销售  100.00    中成药、中药   0.00        0.00        0.00%     0.00%       90.00%     
  药配送有限公司                               饮片、化学药                                                            
                                               制剂等                                                                  
  南通华氏佳源医  南通市   药品销售  500.00    中成药、中药   0.00        0.00        0.00%     0.00%       83.00%     
  药有限公司                                   材、中药饮片                                                            
                                               、抗生素等                                                              
  上海福达制药有  上海市   药品制造  2,880.56  片剂、胶囊剂   2,315.41    2,315.41    70.00%    70.00%      70.00%     
  限公司                                       、颗粒剂等                                                              
  青岛华氏国风医  青岛市   药品销售  4,600.00  中成药、中药   0.00        0.00        0.00%     0.00%       65.22%     
  药有限责任公司                               材、中药饮片                                                            
                                               、抗生素等                                                              
  嘉兴市华氏兰台  嘉兴市   药品零售  900.00    中成药、中药   0.00        0.00        0.00%     0.00%       50.00%     
  大药房连锁有限                               饮片、化学药                                                            
  公司                                         制剂等                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
非同一控制下企业合并中商誉(负商誉)确定方法
    非同一控制下企业合并中将购买方的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的差额确认为商誉。并在合并报表中单独列示为商誉。
    
    (三)非企业合并方式取得的子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位全称   业务性质   注册资本   经营范围     本公司期末  实质上构成对   本公司持股   本公司享有  合并范围内表 
                                                      实际投资额  子公司的净投   比例         的表决权比  决权比例     
                                                                  资的余额                    例                       
  上海华氏制药有   药品制造   12,559.29  片剂、胶囊   11,919.55   11,919.55      90.00%       90.00%      100.00%      
  限公司                                 剂、颗粒剂                                                                    
                                         等                                                                            
  上海禾丰制药有   药品制造   5,786.80   制剂、原料   5,453.67    5,453.67       50.00%       50.00%      50.00%       
  限公司                                 、保健品等                                                                    
  上海金龟华超医   药品销售   300.00     西药、中西   300.00      300.00         49.00%       49.00%      100.00%      
  药有限公司                             药复合制剂                                                                    
                                         、兽药药械                                                                    
                                         等                                                                            
  上海思富医药有   药品销售   1,200.00   西药原料及   652.03      652.03         60.00%       60.00%      60.00%       
  限公司                                 制剂、中西                                                                    
                                         复合制剂等                                                                    
  上海华仁医药有   药品销售   2,000.00   中西成药、   1,047.65    1,047.65       60.00%       60.00%      60.00%       
  限公司                                 国产新药、                                                                    
                                         进口成药等                                                                    
  上海大东化学试   药品销售   10.22      化学试剂等   0.00        0.00           0.00%        0.00%       100.00%      
  剂供应站                                                                                                             
  上海华臣商场有   药品销售   200.07     中西成药、   0.00        0.00           0.00%        0.00%       100.00%      
  限公司                                 医疗器械等                                                                    
  上海华氏资产经   投资、产   11,000.00  房产开发与   9,900.00    9,900.00       90.00%       90.00%      100.00%      
  营有限公司       权经济                投资、实业                                                                    
                                         投资、资产                                                                    
                                         管理                                                                          
  上海铃谦沪中医   药品销售   8,446.00   西药、中西   4,223.00    4,223.00       50.00%       50.00%      50.00%       
  药有限公司                             复合药品等                                                                    
  上海华氏医药高   生物医药   500.00     医药原料药   500.00      500.00         100.00%      100.00%     100.00%      
  科技实业发展有   技术研发              及制剂、生                                                                    
  限公司                                 物医药等                                                                      
  上海瑞金药房     药品零售   100.00     中西药品、   100.00      100.00         100.00%      100.00%     100.00%      
                                         化学药制剂                                                                    
                                         等                                                                            
  上海金石医药药   药品销售   200.00     中成药、中   102.00      102.00         51.00%       51.00%      51.00%       
  材有限公司                             药饮片、化                                                                    
                                         学药制剂等                                                                    
  上海金石大药房   药品零售   100.00     中成药等     0.00        0.00           0.00%        0.00%       51.00%       
  有限公司                                                                                                             
  上海外高桥医药   药品销售   1,000.00   中西成药、   650.00      650.00         65.00%       65.00%      65.00%       
  分销中心有限公                         医疗器械等                                                                    
  司                                                                                                                   
  上海华因医药有   药品销售   1,000.00   中成药等     900.00      900.00         90.00%       90.00%      100.00%      
  限公司                                                                                                               
  上海华嘉医药有   药品销售   500.00     中西成药等   420.00      420.00         84.00%       84.00%      84.00%       
  限公司                                                                                                               
  上海浦东华氏医   药品销售   500.00     中成药、化   450.00      450.00         90.00%       90.00%      90.00%       
  药有限公司                             学药制剂、                                                                    
                                         化学原料药                                                                    
                                         等                                                                            
  上海上医新特药   药品销售   60.00      中成药、化   60.00       60.00          100.00%      100.00%     100.00%      
  商店有限公司                           学药制剂、                                                                    
                                         抗生素等                                                                      
  上海麦卡森医药   药品销售   500.00     中成药、化   175.00      175.00         35.00%       35.00%      90.00%       
  有限公司                               学原料药、                                                                    
                                         抗生素、医                                                                    
                                         疗器械                                                                        
  上海华氏医药储   仓储、运   500.00     物资、商品   448.86      448.86         90.00%       90.00%      100.00%      
  运有限公司       输                    仓储,普通                                                                    
                                         货物运输等                                                                    
  香港思富有限公   药品销售   1.00       中西成药等   1.00        1.00           100.00%      100.00%     100.00%      
  司                                                                                                                   
  上海市医药股份   药品销售   79.12      中成药、中   46.75       46.75          59.09%       55.00%      59.09%       
  有限公司池州华                         药材、中药                                                                    
  氏公司                                 饮片、抗生                                                                    
                                         素等                                                                          
  上海金山医药药   药品销售   1,000.00   中成药、化   510.00      510.00         51.00%       51.00%      51.00%       
  材有限公司                             学药制剂、                                                                    
                                         抗生素等                                                                      
  上海恒德大药房   药品零售   200.00     中西成药、   0.00        0.00           0.00%        0.00%       51.00%       
  有限公司                               化学药制剂                                                                    
                                         、抗生素等                                                                    
  安徽华氏医药有   药品销售   321.00     中成药、化   215.00      215.00         67.00%       67.00%      67.00%       
  限公司                                 学原料药、                                                                    
                                         抗生素等                                                                      
  上海制药(苏丹   药品销售   $220.00    中西成药等   1,404.30    1,404.30       55.00%       55.00%      55.00%       
  )有限公司                                                                                                           
  上海市一大药房   药品零售   110.00     中成药、化   55.00       55.00          50.00%       50.00%      60.00%       
  有限公司                               学药制剂、                                                                    
                                         抗生素等                                                                      
  上海华天广告有   广告设计   100.00     各类广告设   91.20       91.20          40.00%       40.00%      100.00%      
  限公司           、制作                计制作、会                                                                    
                                         务服务等                                                                      
  上海医药商务网   电子信息   2,500.00   医药信息服   848.25      848.25         66.25%       66.25%      78.75%       
  络有限公司       技术服务              务、互联网                                                                    
                                         服务、电子                                                                    
                                         商务                                                                          
  上海华氏大药房   药品销售   9,000.00   中西成药、   15,946.60   15,946.60      90.00%       90.00%      100.00%      
  有限公司                               中药饮片、                                                                    
                                         化学药制剂                                                                    
                                         等                                                                            
  上海华氏大药房   药品销售   500.00     中西成药、   0.00        0.00           0.00%        0.00%       100.00%      
  配送中心有限公                         中药饮片、                                                                    
  司                                     化学药制剂                                                                    
                                         等                                                                            
  上海华氏杨浦大   药品零售   100.00     中成药、中   0.00        0.00           0.00%        0.00%       100.00%      
  药房有限公司                           药饮片、化                                                                    
                                         学药制剂等                                                                    
  上海华氏中医门   医疗诊断   50.00      内、妇、儿   0.00        0.00           0.00%        0.00%       100.00%      
  诊部有限公司                           、肿瘤、骨                                                                    
                                         伤科                                                                          
  上海华氏嘉丰内   医疗诊断   50.00      内科         0.00        0.00           0.00%        0.00%       100.00%      
  科诊所有限公司                                                                                                       
  上海华氏西部大   药品零售   500.00     中、西药、   0.00        0.00           0.00%        0.00%       100.00%      
  药房有限公司                           医疗器械等                                                                    
  贵州华氏延安大   药品零售   1,000.00   中成药、中   0.00        0.00           0.00%        0.00%       51.00%       
  药房连锁有限公                         药饮片、化                                                                    
  司                                     学药制剂等                                                                    
  上海市医药股份   药品销售   300.00     中药材、中   0.00        0.00           0.00%        0.00%       64.17%       
  有限公司黄山华                         成药、中药                                                                    
  氏有限公司                             饮片、原料                                                                    
                                         药等                                                                          
  上海华氏大药房   药品零售   80.00      化学药制剂   0.00        0.00           0.00%        0.00%       100.00%      
  黄山总店有限公                         、抗生素、                                                                    
  司                                     中药材、饮                                                                    
                                         片等                                                                          
  上海华氏崇明大   药品销售   80.00      中成药、中   0.00        0.00           0.00%        0.00%       51.00%       
  药房有限公司                           药饮片、化                                                                    
                                         学药制剂等                                                                    
  上海沪郊医药有   药品销售   5,000.00   中成药、化   4,500.00    4,500.00       90.00%       90.00%      100.00%      
  限公司                                 学药制剂、                                                                    
                                         化学原料药                                                                    
                                         等                                                                            
  上海医药诚之职   职业技能   20.00      计算机、药   20.00       20.00          100.00%      100.00%     100.00%      
  业技能培训中心   培训                  品购销员、                                                                    
                                         会务接待员                                                                    
                                         培训                                                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (四)纳入合并范围但母公司拥有其半数或半数以下表决权的子公司及其原因
    1、公司对上海禾丰制药有限公司的持股比例为50%,因公司对其实质性控制所以纳入合并报表范围。
    
    2、公司下属子公司上海华氏大药房有限公司(以下简称“华氏大药房”)对嘉兴市华氏兰台大药房连锁有限公司的持股比例为50%,因华氏大药房对其实质性控制,故纳入母公司合并报表范围。
    
    (五)本期合并报表范围的变更情况
    本期无发生合并报表范围变更事项
    
    (六)少数股东权益和少数股东损益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         年初金额       本期少数股东损益  其他增减          期末金额          对其他增减的说明   
                                              增减                                                                     
  1、少数股东权益                                                                                                      
  上海福达制药有限公司         9,976,135.25   680,000.00                         10,656,135.25     ---                
  上海禾丰制药有限公司         63,572,193.77  4,232,131.50                       67,804,325.27     ---                
  上海思富医药有限公司         15,896,438.39  3,436,087.09      -2,160,000.00     17,172,525.48     分利               
  上海华仁医药有限公司         9,005,679.71   -95,749.54                         8,909,930.17      ---                
  上海金石医药药材有限公司     1,518,870.17   109,071.10        -8,169.99         1,619,771.28      分利               
  上海外高桥医药分销中心有限   14,818,680.72  3,220,935.80      -5,594,481.52     12,445,135.00     分利               
  公司                                                                                                                 
  上海浦东华氏医药有限公司     478,307.42     -20.78                              478,286.64        ---                
  上海闵行区药材医药有限公司   3,103,969.07   3,038.31                            3,107,007.38      ---                
  上海医药嘉定药业有限公司     5,485,432.29   239,894.45        -251,046.51       5,474,280.23      分利               
  青岛华氏国风医药有限责任公   17,721,954.13  2,308,501.34                       20,030,455.47     ---                
  司                                                                                                                   
  杭州华氏医药有限公司         285,770.45     -259,171.54                        26,598.91         ---                
  福建华氏康源医药有限公司     1,785,075.76   -246,820.68                        1,538,255.08      ---                
  上海麦卡森医药有限公司       719,944.67     184,262.80                         904,207.47        ---                
  宁波医药股份有限公司         72,999,948.90  4,875,922.83                       77,875,871.73     ---                
  宁波四明大药房有限责任公司   1,345,446.49   6,394.43                           1,351,840.92      ---                
  上海农药厂有限公司           41,751,628.25  -4,297.29                          41,747,330.96     ---                
  上海市医药股份有限公司池州   2,187,439.25   27,931.71                           2,215,370.96      ---                
  华氏公司                                                                                                             
  上海金山医药药材有限公司     7,774,115.93   278,650.71        -1,598,312.50     6,454,454.14      分利               
  安徽华氏医药有限公司         1,192,391.55   -70,038.40                         1,122,353.15      ---                
  上海制药(苏丹)有限公司     19,873,463.70  2,450,315.90                       22,323,779.60     ---                
  上海市一大药房有限公司       735,677.95     9,335.42                           745,013.37        ---                
  上海医药商务网络有限公司     1,136,974.76   -21,932.27                         1,115,042.49      ---                
  上海马陆制药有限公司         2,156,128.65   -254,002.08                        1,902,126.57      ---                
  上海金石大药房有限公司       611,135.89     48,330.58         -81,248.47        578,217.99        分利               
  上海恒德大药房有限公司       2,615,755.72   93,947.81                          2,709,703.53      ---                
  嘉兴市华氏兰台大药房连锁有   3,796,953.35   105,611.78                         3,902,565.13      ---                
  限公司                                                                                                               
  贵州华氏延安大药房连锁有限   4,889,099.03   -17,394.68                         4,871,704.35      ---                
  公司                                                                                                                 
  上海市医药股份有限公司黄山   1,964,624.04   223,252.00        -167,643.79       2,020,232.25                        
  华氏有限公司                                                                                                         
  南通华氏康乐大药房有限公司   2,523,604.25   77,233.30         -38,736.26        2,562,101.29                        
  南通华氏康乐医药配送有限公   105,725.86                                       105,725.86        ---                
  司                                                                                                                   
  南通华氏佳源医药有限公司     1,551,699.22   64,315.49                          1,616,014.71      ---                
  上海华氏崇明大药房有限公司   336,590.47     7,220.76                           343,811.23        ---                
  宁海医药药材有限责任公司     2,794,003.99   -307,996.94                        2,486,007.05      ---                
  象山医药药材有限公司                                                                             ---                
  舟山四明大药房有限责任公司   51,592.87      959.80                             52,552.67         ---                
  宁波联合亚太试剂销售有限公   91,504.47      -1,390.35                          90,114.12         ---                
  司                                                                                                                   
  上海铃谦沪中医药有限公司     -              3,913,274.48      57,797,723.72     61,710,998.20     本年从全资变为合资 
                                                                                                    增加份额           
  上海上医新特药商店有限公司                 596,034.79        819,171.43        1,415,206.23      本年从全资变为合资 
                                                                                                    增加份额           
  合计                         316,853,956.3  25,913,839.63     48,717,256.11     391,485,052.13    ---                
                               9                                                                                       
  2、从母公司所有者权益冲减子公司少数股东分担的本年亏损                                                                
  上海华嘉医药有限公司         -1,136,675.41  4,010.39                           -1,132,665.02     ---                
  象山医药药材有限公司         -154,881.85    -925,128.44                        -1,080,010.29     ---                
  合计                         -1,291,557.26  -921,118.05       -                 -2,212,675.31     ---                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    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,凡未注明年初数的均为期末数)
    (一)货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项 目              期末数                                              年初数                                       
                      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                                          1,159,727.92          ---            ---          952,797.33       
  银行存款                                        938,256,557.06        ---            ---          564,420,611.84   
  其中:美元          436,146.68      6.86          2,991,573.69          805,215.26     7.30         5,881,775.39     
  欧元                115,631.12      10.83         1,252,308.16          7,731.88       10.67        82,475.19        
  其他货币资金                                    83,068,568.26         ---            ---          64,030,304.49    
  合 计                                           1,022,484,853.24      ---            ---          629,403,713.66   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他货币资金分类表


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  期末其他货币资金                                                          金 额                                     
  存出投资款                                                                4,019,784.68                               
  银行承兑汇票保证金                                                        7,350,474.08                               
  其他保证金                                                                71,617,822.21                              
  其他                                                                      80,487.29                                  
  合  计                                                                  83,068,568.26                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注:“其他保证金”主要系远期购汇质押保证金。
    
    (二)交易性金融资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                         期末数                                     年初数                                   
                                   账面投资成本         期末公允价值          账面投资成本         年初公允价值        
  交易性权益工具投资               36,894,032.56        25,178,642.99         29,526,227.85        35,830,531.09       
  其中:交易性股票投资             36,894,032.56        25,178,642.99         29,526,227.85        35,830,531.09       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    交易性金融资产期末数比年初数减少10,651,888.10元,减少比例为29.73%,变动原因主要为:期末股票市值下降。
    
    (三)应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                                             期末数                               年初数                         
  银行承兑汇票                                     33,782,442.14                        27,804,960.50                  
  商业承兑汇票                                     -                                    5,037,164.19                   
  合计                                             33,782,442.14                        32,842,124.69                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、截止2008年6月30日,无已质押的应收票据。
    
    2、已背书未到期的应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                                                         金额                                                    
  银行承兑汇票                                                 1,105,247.60                                            
  商业承兑汇票                                                                                                        
  合 计                                                       1,105,247.60                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    (四)应收账款
    
    1、应收账款构成
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目               期末数                                           年初数                                           
                     账面余额        占总额   坏账准   坏账准备       账面余额         占总额比  坏账准  坏账准备      
                                     比例     备计提                                   例        备计提                
                                              比例                                               比例                  
  1、单项金额重大已                 0.00%    ---                    -                0.00%     ---     -             
  单独计提坏账准备                                                                                                     
  的款项                                                                                                               
  2、单项金额非重大  104,773,746.16  3.49%    72.56%   76,025,860.70  104,906,898.64   4.38%     72.47%  76,025,860.70 
  已单独计提坏账准                                                                                                     
  备的款项                                                                                                             
  3、其他按账龄段划  2,899,041,943.  96.51%   3.81%    110,415,212.1  2,287,639,136.3  95.62%    4.46%   102,063,456.0 
  分为类似信用风险   80                                8              4                                  3             
  特征的款项,                                                                                                         
  其中:1年以内      2,669,549,562.  88.87%   0.50%    13,347,747.82  2,064,142,053.8  86.27%    0.50%   10,320,710.27 
                     59                                               0                                                
  1-2年             25,745,108.03   0.86%    10.00%   2,574,510.80   32,486,927.53    1.36%     10.00%  3,248,692.75  
  2-3年             24,602,276.76   0.82%    20.00%   4,920,455.35   23,370,081.65    0.98%     20.00%  4,674,016.33  
  3年以上            179,144,996.42  5.96%    50.00%   89,572,498.21  167,640,073.36   7.01%     50.00%  83,820,036.68 
  合计               3,003,815,689.  100.00%  ---      186,441,072.8  2,392,546,034.9  100.00%   ---     178,089,316.7 
                     96                                8              8                                  3             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、本年度无以前年度已全额或大比例计提坏账准备本年又全额或部分收回的应收账款。
    
    3、本年度无实际核销的应收账款。
    
    4、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款项。
    
    
    
    
    
    5、期末应收账款中欠款金额前五名


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                金 额                      账龄            占应收账款总额的比例                           
  第一名                    47,576,579.48               1年内           1.58%                                          
  第二名                    42,789,381.91               1年内           1.42%                                          
  第三名                    34,314,016.19               1年内           1.14%                                          
  第四名                    32,397,904.88               1年内           1.08%                                          
  第五名                    31,612,916.16               1年内           1.05%                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6、期末关联方应收账款占应收账款总金额的1.78%,详见附注七(二)。
    
    (五)预付账款
    1、账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账  龄           期末数                                            年初数                                          
                     金额                      占总额比例              金额                      占总额比例            
  1年以内            212,475,184.41            97.27%                  335,002,659.07            96.76%                
  1-2年             1,087,120.07              0.50%                   4,332,151.48              1.25%                 
  2-3年             303,763.32                0.14%                   2,833,001.56              0.82%                 
  3年以上            4,566,214.71              2.09%                   4,048,616.92              1.17%                 
  合  计           218,432,282.51            100.00%                 346,216,429.03            100.00%               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、期末金额较大的预付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单位名称                                           金 额                                   性质或内容               
  上海国际医药贸易有限公司                           109,986,000.00                           购房款                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、期末预付账款中无预付持本公司5%以上(含5%)表决权股份的股东单位款项。
    
    4、期末关联方预付账款占预付账款总金额的51.73%,详见附注七(二)。
    
    5、预付账款期末数比年初数减少127,784,146.52元,减少比例为36.91%,变动原因主要为:去年年末采购商品预付款较多,本期商品已收,预付款下降。
    
    
    (六)应收股利


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                     金额                    性质和内容                          
  账龄一年以内的应收股利                                   755,088.05                                                 
  其中:上海青平药业有限公司                               645,798.50              应收联营企业股利                    
  上海得一医药有限公司                                     109,289.55              应收联营企业股利                    
  账龄一年以上的应收股利                                   1,066,375.32                                               
  其中:上海青平药业有限公司                               1,066,375.32            应收联营企业股利                    
  合  计                                                 1,821,463.37                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (七)其他应收款
    1、其他应收款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目               期末数                                          年初数                                            
                     账面余额      占总额   坏账准备   坏账准备      账面余额       占总额比  坏账准备计  坏账准备     
                                   比例     计提比例                                例        提比例                   
  1、单项金额重大已  16,641,714.4  8.85%    100.00%    16,641,714.4  16,641,714.43  8.21%     65.00%      10,817,114.3 
  单独计提坏账准备   3                                 3                                                  8            
  的款项                                                                                                               
  2、单项金额非重大  24,022,239.7  12.78%   91.80%     22,051,498.7  24,256,737.91  11.97%    89.92%      21,811,896.0 
  已单独计提坏账准   9                                 6                                                  4            
  备的款项                                                                                                             
  3、其他按账龄段划  147,281,631.  78.36%   8.42%      12,404,124.1  161,844,603.9  79.82%    8.73%       14,136,072.4 
  分为类似信用风险   88                                1             8                                    6            
  特征的款项,                                                                                                         
  其中:1年以内      106,158,641.  56.48%   0.50%      530,793.21    102,334,403.1  50.47%    0.50%       511,672.02   
                     50                                              7                                                 
  1-2年             20,387,221.8  10.85%   10.00%     2,038,722.19  39,401,085.21  19.43%    10.00%      3,940,108.52 
                     8                                                                                                 
  2-3年             1,777,585.12  0.95%    20.00%     355,517.02    1,234,219.61   0.61%     20.00%      246,843.92   
  3年以上            18,958,183.3  10.09%   50.00%     9,479,091.69  18,874,895.99  9.31%     50.00%      9,437,448.00 
                     8                                                                                                 
  合计               187,945,586.  100.00%  ---        51,097,337.3  202,743,056.3  100.00%   ---         46,765,082.8 
                     10                                0             2                                    8            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、本年度无以前年度已全额或大比例计提坏账准备本年又全额或部分收回的其他应收款。
    
    3、本年度无实际核销的其他应收款。
    
    4、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款项。
    
    5、期末其他应收款中欠款金额前五名
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                           性质或内容       金 额              账龄                 占其他应收款总额的比  
                                                                                                 例                    
  上海明宇房地产发展有限公司           参建款           24,800,000.00       1年以内              18.12%                
  上海国际医药贸易有限公司             往来款           12,397,714.31       1年以内              9.06%                 
  上海青平药业有限公司                 往来款           7,076,210.34        1年以内              5.17%                 
  上海汇邦企业发展有限公司             往来款           3,935,554.00        3年以上              2.88%                 
  南通医药股份有限公司                 往来款           3,055,640.67        1年以内              2.23%                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    6、期末关联方其他应收款占其他应收款总金额的12.97%,详见附注七(二)。
    
    (八)存货及存货跌价准备
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       期末数                                       年初数                                       
                             账面余额                跌价准备             账面余额                 跌价准备            
  原材料                     30,164,178.69           452,877.56           27,926,636.76            452,877.56          
  在产品                     27,819,411.55           143,994.88           18,197,563.68            143,994.88          
  库存商品                   1,493,513,870.58        13,643,648.73        1,304,122,624.88         13,643,648.73       
  周转材料                   4,771,886.86            31,280.90            4,799,884.29             31,280.90           
  材料采购                   65,540,196.54           20,143.31            23,402,645.01            20,143.31           
  委托加工物资               84,649.19               9,765.30             99,629.43                9,765.30            
  其他                                              -                    -                        -                   
  合计                       1,621,894,193.40        14,301,710.68        1,378,548,984.05         14,301,710.68       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    存货跌价准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  存货种类                  年初账面余额           本期计提额          本期减少额              期末账面余额            
                                                                       转回        转销                               
  1、原材料                 452,877.56                                                      452,877.56              
  2、在产品                 143,994.88                                                      143,994.88              
  3、库存商品               13,643,648.73                                                   13,643,648.73           
  4、周转材料               31,280.90                                                       31,280.90               
  5、材料采购               20,143.31                                                       20,143.31               
  6、委托加工物资           9,765.30                                                        9,765.30                
  合  计                  14,301,710.68          -                   -           -           14,301,710.68           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (九)可供出售金融资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                           期末公允价值               年初公允价值               
  可供出售权益工具                                               1,779,118.16               3,642,644.08               
  其中:有限售条件的可供出售股票                                 1,198,894.40               2,503,573.60               
  无限售条件的可供出售股票                                       580,223.76                 1,139,070.48               
  合  计                                                       1,779,118.16               3,642,644.08               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    1、有限售条件的可供出售股票


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  明细品种                                                   限售期截止日                 期末公允价值                 
  交通银行(股票代码601328)                                 2008-8-15                    1,198,894.40                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、可供出售金融资产期末数比年初数减少1,863,525.92元,减少比例为51.16%,变动原因为:期末股票市值下跌。
    
    (十)长期应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  期末数                                                         期末减值准备                                          
  50,000,000.00                                                  0.00                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
该5,000万元人民币系对中国银河证券股份有限公司的权益性投资
    
    
    (十一)长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  期末数                                                       年初数                                                  
  账面余额                        减值准备                     账面余额                        减值准备                
  338,159,200.89                  1,935,254.08                 333,758,342.34                  1,935,254.08            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1、被投资单位主要信息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称          注册地      业务性质    本企业持股  本企业在被  期末净资产总额    本期营业收入  本期净利润   
                                                  比例        投资单位表                    总额                       
                                                              决权比例                                                 
  一、合营企业                                                                                                  
  1、江西南华医药有限公   南昌市      药品销售    50.00%      50.00%      144,298,867.43    648,343,513.  4,519,082.16 
  司                                                                                        84                         
  2、上海健尔药房有限公   上海市      药品零售    50.00%      50.00%      2,649,793.53      4,704,216.51  441,146.60   
  司                                                                                                                   
  3、上海健新医药商店     上海市      药品销售    50.00%      50.00%      8,965,391.17      21,031,905.7  2,801,906.36 
                                                                                            5                          
  4、上海华鹰药业有限公   上海市      药品制造    49.00%      49.00%      4,348,530.55      15,372,284.4  -53,180.37   
  司                                                                                        3                          
  5、宁波联合医疗器械化   宁波市      医疗器械销  25.00%      25.00%      5,140,079.25      16,138,054.2  629,081.15   
  试玻仪有限公司                      售                                                    7                          
  6、上海赫农农药有限公   上海市      药品制造    39.00%      39.00%      4,164,029.03      1,977,279.87  -54,070.14   
  司                                                                                                                   
  7、上海保华实业公司     上海市      材料批发    25.00%      25.00%      14,081,705.51     18,861,363.7  201,062.48   
                                                                                            1                          
  8、上海国际医药贸易有   上海市      进出口业务  40.00%      40.00%      14,374,238.25     4,014,549.53  -471,941.82  
  限公司                              药品销售等                                                                       
  二、联营企业                                                                                                  
  1、上海华源长富药业(   上海市      药品制药    24.13%      24.13%      118,355,254.65    14,898,530.7  53,918,449.1 
  集团)有限公司                                                                            1             5            
  2、上海得一医药有限公   上海市      药品销售    39.50%      39.50%      10,193,636.49     89,659,174.5  294,110.49   
  司                                                                                        3                          
  3、上海市医药股份有限   安庆市      药品销售    60.00%      60.00%      5,960,289.55      138,626,431.  548,622.29   
  公司安庆公司                                                                              16                         
  4、重庆医药上海药品销   重庆市      药品销售    49.00%      49.00%      4,031,347.89      90,167,500.7  562,983.13   
  售有限公司                                                                                2                          
  5、吉林亚泰华氏医药有   长春市      药品销售    48.00%      48.00%      12,752,588.49     15,017,094.6  323,303.07   
  限公司                                                                                    6                          
  6、上海先导药业有限公   上海市      药品制造    24.00%      24.00%      8,421,971.14      -             -1,106,538.4 
  司                                                                                                      4            
  7、上海绿苑药房有限公   上海市      药品零售    30.00%      30.00%      981,878.78        2,403,903.51  -7,737.67    
  司                                                                                                                   
  8、上海华翔药业有限公   上海市      药品销售    27.00%      27.00%      6,131,351.27      51,715,863.7  564,504.09   
  司                                                                                        5                          
  9、上海通用药业股份有   上海市      药品制造    40.00%      40.00%      76,836,724.84     47,622,055.1  3,645,961.95 
  限公司                                                                                    5                          
  10、上海罗达医药有限公  上海市      药品销售    20.00%      20.00%      10,682,221.36     184,652,826.  1,015,931.58 
  司                                                                                        46                         
  11、上海青平药业有限公  上海市      药品制造    39.00%      39.00%      6,140,040.38      13,329,648.9  -836,370.87  
  司                                                                                        5                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、按成本法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                初始金额        年初账面余额     本期投资增减额   期末账面余额      减值准备           
  上海申银万国证券股份有限公司  20,000,000.00   20,000,000.00                    20,000,000.00     -                  
  上海英达莱置业有限公司        29,500,000.00   29,500,000.00                    29,500,000.00     -                  
  长江经济联合发展股份有限公司  438,749.00      438,749.00                       438,749.00        -                  
  上海复旦张江生物医药股份有限  19,147,723.08   19,147,723.08                    19,147,723.08     -                  
  公司                                                                                                                 
  上海药房股份有限公司          2,920,000.00    2,920,000.00                     2,920,000.00      -                  
  上海申威医药有限公司          1,200,000.00    1,200,000.00                     1,200,000.00                         
  上海医药血液技术产业发展有限  600,000.00      600,000.00                       600,000.00                           
  公司                                                                                                                 
  上海新时代药业股份有限公司    3,000,000.00    3,000,000.00                     3,000,000.00      -                  
  上海云湖医药药材股份有限公司  632,978.00      632,978.00                       632,978.00        -                  
  上海雷允上北区药业有限公司    3,002,360.00    3,002,360.00                     3,002,360.00      -                  
  上海鲲鹏投资发展有限公司      8,263,436.00    8,263,436.00                     8,263,436.00      -                  
  上海科欣医药有限公司          300,000.00      300,000.00                       300,000.00        -                  
  池州市家用机床有限公司        50,000.00       330,000.00                        330,000.00        -                  
  南通华氏佳源医药有限公司      40,000.00       40,000.00                        40,000.00         -                  
  四川屏山化工厂                400,000.00      400,000.00                       400,000.00        400,000.00         
  上海泾纯精细化工有限公司      880,000.00      880,000.00                       880,000.00        880,000.00         
  宁波药材股份有限公司          32,568.00       32,568.00                        32,568.00         32,568.00          
  宁波星普生物技术有限公司      100,000.00      100,000.00                       100,000.00        100,000.00         
  上海天平实业公司              500,000.00      385,598.83                       385,598.83        385,598.83         
  合计                          91,007,814.08   91,173,412.91    -                91,173,412.91     1,798,166.83       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、按权益法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                初始金额        年初余额         本期权益增减额                     期末余额           
                                                                 合 计           其中:分得现金红                     
                                                                                  利                                   
  一、合营企业                                                                                                    
  1、江西南华医药有限公司       90,000,000.00   102,347,570.43   2,259,541.08                      104,607,111.51     
  2、上海健尔药房有限公司       500,000.00      1,104,323.47     132,343.98                        1,236,667.45       
  3、上海健新医药商店           300,000.00      1,865,159.05     840,571.91                        2,705,730.96       
  4、上海华鹰药业有限公司       1,960,000.00    2,157,132.35     -26,058.38                        2,131,073.97       
  5、上海大明置业有限公司       2,500,000.00    137,087.25                                        137,087.25         
  6、宁波联合医疗器械化试玻仪   300,000.00      1,103,826.68     157,270.29                        1,261,096.97       
  有限公司                                                                                                             
  7、上海赫农农药有限公司       780,000.00      1,645,058.68     -21,087.35                        1,623,971.33       
  8、上海保华实业公司           750,000.00      3,640,171.39     50,265.62                         3,690,437.01       
  9、上海国际医药贸易有限公司   5,000,000.00    5,938,472.03     -188,776.73                       5,749,695.30       
  二、联营企业                                                                                                    
  1、上海华源长富药业(集团)   77,616,942.78   62,813,752.14                                     62,813,752.14      
  有限公司                                                                                                             
  2、上海得一医药有限公司       500,000.00      4,452,260.27     116,173.64                        4,568,433.91       
  3、上海市医药股份有限公司安   3,180,000.00    3,237,947.59     329,173.37                        3,567,120.96       
  庆公司                                                                                                               
  4、重庆医药上海药品销售有限   980,000.00      1,763,552.82     275,861.73       490,000.00        2,039,414.55       
  公司                                                                                                                 
  5、吉林亚泰华氏医药有限公司   4,800,000.00    5,948,689.93     155,185.47                        6,103,875.40       
  6、上海先导药业有限公司       3,600,000.00    2,286,820.48     -265,569.23                       2,021,251.25       
  7、上海绿苑药房有限公司       150,000.00      296,884.93       -2,321.30                         294,563.63         
  8、上海华翔药业有限公司       1,350,000.00    1,503,048.73     152,416.10                        1,655,464.83       
  9、上海通用药业股份有限公司   25,497,374.86   34894956.14      1,458,384.78                      36,353,340.92      
  10、上海罗达医药有限公司      1,495,815.92    1,827,896.56     203,186.32                        2,031,082.88       
  11、上海青平药业有限公司      4,920,830.84    3,620,318.51     -1,225,702.76                     2,394,615.75       
  合计                          226,180,964.40  242,584,929.43   4,400,858.55     490,000.00        246,985,787.98     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:由于上海华源长富(集团)有限公司仍未提供2007年正式审计报告,我司出于谨慎性原则考虑,未计入上海华源长富(集团)有限公司2008年1-6月的投资收益
    
    4、长期股权投资减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称               年初数                本年增加          本年减少        期末数          计提原因        
  上海天平实业公司             385,598.83            0.00              0.00            385,598.83      预计无法收回    
  上海大明置业有限公司         137,087.25            0.00              0.00            137,087.25      预计无法收回    
  宁波药材股份有限公司         32,568.00             0.00              0.00            32,568.00       预计无法收回    
  宁波星普生物技术有限公司     100,000.00            0.00              0.00            100,000.00      预计无法收回    
  四川屏山化工厂               400,000.00            0.00              0.00            400,000.00      预计无法收回    
  上海泾纯精细化工有限公司     880,000.00            0.00              0.00            880,000.00      预计无法收回    
  合计                         1,935,254.08          0.00              0.00            1,935,254.08                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十二)投资性房地产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                              年初余额       本期增加额                  本期减少额            期末余额          
                                                   购置            自用房地产  处置   投资性房地产                     
                                                                   或存货转入         转为自用房地                     
                                                                                      产                               
  一、原价合计                      284,647,363.5  16,716,657.02   -           -      -              301,364,020.58    
                                    6                                                                                  
  其中:已出租的建筑物              284,647,363.5  16,716,657.02              -      -              301,364,020.58    
                                    6                                                                                  
  二、累计折旧或累计摊销合计        31,069,449.72  4,043,767.38    -           -      -              35,113,217.10     
  其中:已出租的建筑物              31,069,449.72  4,043,767.38               -      -              35,113,217.10     
  三、本期折旧或摊销合计            6,753,483.72   -               -           -      -              4,043,767.38      
  其中:已出租的建筑物              6,753,483.72   -                          -      -              4,043,767.38      
  四、投资性房地产减值准备累计金额  -              -               -           -      -              -                 
  合计                                                                                                                 
  其中:已出租的建筑物              -              -                          -      -              -                 
  五、投资性房地产账面价值合计      253,577,913.8  12,672,889.64   -           -      -              266,250,803.48    
                                    4                                                                                  
  其中:已出租的建筑物              253,577,913.8  12,672,889.64              -      -              266,250,803.48    
                                    4                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十三)固定资产原价及累计折旧
    1、固定资产原价


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类  别                年初原价                 本期增加             本期减少               期末原价                
  房屋及建筑物            977,828,030.00           8,561,555.43         158,795,222.65         827,594,362.78          
  机器设备                250,649,102.31           2,656,400.25         6,104,675.50           247,200,827.06          
  运输设备                154,397,174.65           3,558,469.34         2,570,681.55           155,384,962.44          
  电子设备                44,698,565.24            3,259,857.11         3,443,976.48           44,514,445.87           
  其  他                50,733,424.06            1,815,447.60         470,253.59             52,078,618.07           
  合  计                1,478,306,296.26         19,851,729.73        171,384,809.77         1,326,773,216.22        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其中:本期由在建工程转入固定资产原价为2,120,000.00元。
    期末用于抵押或担保的固定资产原价为105,093,438.26元,详见附注九。
    
    2、累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类  别            年初数             本期增加              本期提取         本期减少              期末数           
  房屋及建筑物        203,833,782.24     70,359.60             16,175,529.40    11,877,882.51         208,201,788.73   
  机器设备            110,691,894.71     126,520.45            11,466,584.80    4,782,425.80          117,502,574.16   
  运输设备            43,026,372.79      12,827.78             2,524,973.91     2,470,178.88          43,093,995.60    
  电子设备            30,817,441.12      18,584.76             4,805,875.97     3,068,460.16          32,573,441.69    
  其  他            27,630,403.48      344.53                1,827,217.44     257,170.86            29,200,794.59    
  合  计            415,999,894.34     228,637.12            36,800,181.51    22,456,118.21         430,572,594.76   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、固定资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类  别          年初数         本期增加     本期减少      期末数          计提原因                                 
  房屋及建筑物      7,489,466.85                7,315,407.06  174,059.79      预计未来可收回金额小于账面价值           
  机器设备          2,396,303.73                              2,396,303.73    预计未来可收回金额小于账面价值           
  运输设备          7,434.43                                  7,434.43        预计未来可收回金额小于账面价值           
  电子设备          381,671.26                                381,671.26      预计未来可收回金额小于账面价值           
  其  他          80,521.54                                 80,521.54       预计未来可收回金额小于账面价值           
  合  计          10,355,397.81               7,315,407.06  3,039,990.75                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、固定资产账面价值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类  别                年初数                    本期增加              本期减少            期末数                   
  房屋及建筑物            766,504,780.91            8,491,195.83          155,777,462.48      619,218,514.26           
  机器设备                137,560,903.87            2,529,879.80          12,788,834.50       127,301,949.17           
  运输设备                111,363,367.43            3,545,641.56          2,625,476.57        112,283,532.42           
  电子设备                13,499,452.86             3,241,272.35          5,181,392.29        11,559,332.92            
  其  他                23,022,499.04             1,815,103.07          2,040,300.17        22,797,301.94            
  合  计                1,051,951,004.11          19,623,092.61         178,413,466.01      893,160,630.71           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十四)在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程项目名称                     年初数         本期增加        本期减少                  期末数         资金来源    
                                                                  转入固定资产  其他减少                               
  医药连锁现代物流工程             1,495,928.00   466,987.00      -             -           1,962,915.00   自筹        
  福达制药片剂车间改造工程         1,710,583.93   -               -             -           1,710,583.93   自筹        
  天平药厂移地改造工程             998,667.00     -               -             -           998,667.00     自筹        
  办公大楼改扩建工程               7,139,552.56   -               -             -           7,139,552.56   自筹        
  商业网点装修                     292,000.00     3,204,303.00    -             111,120.00  3,385,183.00   自筹/贷款   
  仓库改扩建工程                   10,823,957.73  584,224.99      -             -           11,408,182.72  自筹        
  华仁商务大厦改造工程             50,805,787.81  5,762,037.15    -             379,787.99  56,188,036.97  自筹        
  华仁医药新建办公楼工程           1,435,196.06   3,241,324.44    -             -           4,676,520.50   自筹        
  其他零星工程                     3,761,673.84   3,353,886.21    2,120,000.00  22,397.00   4,973,163.05   自筹        
  合计                             78,463,346.93  16,612,762.79   2,120,000.00  513,304.99  92,442,804.73             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
    1、计入工程成本的借款费用资本化金额


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程项目名称           年初数              本期增加          本期转入固定资产  其他减少            期末数            
                                                               额                                                      
  华仁商务大厦           244,257.83          398,136.54                                              642,394.37        
  绥德路厂房                                 392,175.00                                              392,175.00        
  合计                   244,257.83          790,311.54                                              1,034,569.37      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、在建工程减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                   年初数                  本期增加             期末数                计提原因               
  零星工程                   879,805.63                                  879,805.63            已停建                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十五)无形资产
    1、无形资产原价


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       年初原价                本期增加              本期减少             期末原价               
  土地使用权                 526,840,199.47                                                     526,840,199.47         
  电脑软件                   11,938,216.27           4,485,872.21                              16,424,088.48          
  特许专营权                 676,960.00                                                        676,960.00             
  其他                       25,169,250.75                                                     25,169,250.75          
  合计                       564,624,626.49          4,485,872.21                               569,110,498.70         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、累计摊销


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       年初数                  本期摊销              本期减少             期末数                 
  土地使用权                 29,865,982.93           5,532,939.48                              35,398,922.41          
  电脑软件                   4,937,703.37            1,613,228.25                              6,550,931.62           
  特许专营权                 165,008.00              53,004.00                                 218,012.00             
  其他                       3,503,890.79            287,226.68                                3,791,117.47           
  合计                       38,472,585.09           7,486,398.41                               45,958,983.50          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、无形资产账面价值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                   年初数                 本期增加               本期减少             期末数                 
  土地使用权                 496,974,216.54                                5,532,939.48         491,441,277.06         
  电脑软件                   7,000,512.90           4,485,872.21           1,613,228.25         9,873,156.86           
  特许专营权                 511,952.00                                    53,004.00            458,948.00             
  其他                       21,665,359.96                                 287,226.68           21,378,133.28          
  合计                       526,152,041.40         4,485,872.21           7,486,398.41         523,151,515.20         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十七)长期待摊费用
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目      原始发生额    年初数         本期增加     本期减  本期摊销     累计摊销       期末数        剩余摊销期限   
                                                      少                                                               
  装修费    39,849,944.7  16,306,430.78  1,230,977.0          1,250,459.6  23,562,996.52  16,286,948.1  1-53个月       
            1                            7                    6                           9                            
  其他      7,085,564.48  4,749,739.01   887,926.46           3,054,624.2  4,502,523.25   2,583,041.23  6-54个月       
                                                              4                                                        
  合计      46,935,509.1  21,056,169.79  2,118,903.5          4,305,083.9  28,065,519.77  18,869,989.4                 
            9                            3                    0                           2                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十八)递延所得税资产和递延所得税负债
    
    已确认的递延所得税资产
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                                期末数                         年初数                        
  根据账面价值与计税基础确定的可抵扣暂时性差异            31,232,515.63                  29,115,535.36                 
  其中:                                                                                                             
  1.减值准备                                             29,317,331.38                  27,194,791.11                 
  2.开办费                                               331,940.00                     337,500.00                    
  3.工资及福利                                           435,750.72                     435,750.72                    
  4.预提费用                                             1,147,493.53                   1,147,493.53                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    已确认的递延所得税负债
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                                期末数                         年初数                        
  根据账面价值与计税基础确定的应纳税暂时性差异            2,236,111.73                   2,571,546.40                  
  其中:                                                                                                             
  1.公允价值变动                                         1,814,731.36                   2,150,166.03                  
  2.固定资产折旧                                         421,380.37                     421,380.37                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:除本公司2008年度所得税率为18%外,子公司计算递延所得税的税率一般为25%。
    (十九)短期借款
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                               期末数                                  年初数                                
  信用借款                               1,995,910,000.00                        1,732,000,000.00                      
  质押借款                               50,062,377.64                           22,202,039.44                         
  抵押借款                               121,300,000.00                          136,860,000.00                        
  保证借款                               93,400,000.00                           108,400,000.00                        
  合  计                               2,260,672,377.64                        1,999,462,039.44                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十)应付票据
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种  类                        期末数                       其中将于一年内到期的金额    年初数                      
  银行承兑汇票                    96,706,088.70                                           131,537,255.20              
  商业承兑汇票                    297,053,242.69                                          221,403,569.87              
  合  计                        393,759,331.39               -                           352,940,825.07              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十一)应付账款
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                           期末数                                年初数                               
                                           2,788,907,804.20                      2,336,755,555.13                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、期末余额中无应付持本公司5%以上(含5%)表决权股份的股东款项。
    
    2、期末余额中欠关联方款项为67.24万元。详见附注七(二)。
    
    (二十二)预收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                        期末数                                   年初数                               
                                        39,933,806.44                            155,568,854.98                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、期末余额中无预收持本公司5%以上(含5%)表决权股份的股东款项。
    
    2、期末余额中无预收关联方款项。
    (二十三)应付职工薪酬
    1、应付职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                       年初数           本期增加          本期支付          期末数           
  一、工资、奖金、津贴和补贴                     8,229,508.52     126,496,208.15    124,087,923.87    10,637,792.80    
  二、职工福利费                                 3,157,010.33     19,729,261.06     17,327,935.09     5,558,336.30     
  三、社会保险费                                 9,394,244.11     34,909,046.69     36,615,370.69     7,687,920.11     
  四、住房公积金                                 1,195,339.38     9,358,482.11      8,898,699.53      1,655,121.96     
  五、工会经费和职工教育经费                     6,607,811.14     5,166,282.41      4,430,772.42      7,343,321.13     
  六、非货币性福利                               287.33                             287.33                             
  七、因解除劳动关系给予的补偿                   21,323,935.81    10,807.00         12,260,939.60     9,073,803.21     
  八、其  他                                   2,036,233.25     1,848,444.60      3,075,041.09      809,636.76       
  合  计                                       51,944,369.87    197,518,532.02    206,696,969.62    42,765,932.27    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十四)应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                        期末数                        年初数                      本期执行的法定税率             
  增值税                      -26,168,462.31                -28,935,972.47              详见附注三                     
  营业税                      709,273.76                    1,667,424.66                详见附注三                     
  城建税                      688,633.52                    383,269.57                  详见附注三                     
  企业所得税                  23,683,522.68                 25,553,137.74               详见附注三                     
  个人所得税                  185,535.10                    338,210.00                  按国家规定                     
  土地使用税                  68,103.26                     5,342.68                    2.5/m2、3.5/m2                 
  房产税                      85,691.12                     66,521.32                   1.2%、12%                      
  印花税                      34,153.53                     37,360.06                   按国家规定                     
  教育费附加                  963,259.92                    211,691.29                  详见附注三                     
  堤防费                      829.19                        1,000.00                    1.00%                          
  水利建设基金                189,428.11                    170,649.97                  0.10%                          
  河道管理费                  529,781.83                    102,914.81                  详见附注三                     
  其他                        7,869.68                      23,866.26                                                 
  合计                        977,619.39                    -374,584.11                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    (二十五)应付利息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                      期末数                                年初数                               
  银行借款利息                              6,712,958.25                          6,170,197.72                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十六)应付股利


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  投资者名称或类别                                  期末欠付股利金额                    欠付原因                       
  现代服务贸易                                      2,916,188.06                        尚未支付                       
  金山医药公司                                      704,498.26                          尚未支付                       
  嘉定区供销合作社                                  251,046.51                          尚未支付                       
  金山区供销合作社                                  216,943.36                          尚未支付                       
  黄山医药公司                                      54,380.97                           尚未支付                       
  吴余良等自然人                                    25,140.02                           尚未支付                       
  上海丰润对外贸易有限公司                          24,249.03                           尚未支付                       
  合  计                                          4,192,446.21                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十七)其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                   期末数                                    年初数                                   
                                   419,790,895.38                            214,260,630.74                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、期末余额中无其他应付持本公司5%以上(含5%)表决权股份的股东款项。
    
    2、金额较大的其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  客户名称                                           金额                                     性质或内容               
  上海东旺房地产有限公司                             37,761,133.00                            商办楼项目合作开发资金   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十八)长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位                                           币种       借款条件         期末数              年初数            
  中国建设银行上海市分行第二营业部                   RMB        保证借款         1,240,000.00        1,240,000.00      
  上海市食品药品监督管理局                           RMB        信用借款         -                   1,322,500.00      
  安徽省黄山市财政局                                 RMB        信用借款         400,000.00          400,000.00        
  合计                                                                         1,640,000.00        2,962,500.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二十九)长期应付款
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  支付对象或类别                                      期末数                            年初数                         
  医药储备资金                                        25,922,488.54                     24,031,413.74                  
  职工补偿金                                          5,292,393.20                      5,545,095.40                   
  上海市金山区供销社                                  1,250,748.00                      1,250,748.00                   
  三九企业集团                                        500,960.77                        500,960.77                     
  华北制药股份有限公司                                414,572.60                        414,572.60                     
  其他                                                2,036,009.46                      1,078,387.37                   
  合计                                                35,417,172.57                     32,821,177.88                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十)专项应付款
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  拨款项目名称                   年初数                本期新增             本期结转             期末数                
  招商引资专项资金               2,415,604.78          269,000.00                               2,684,604.78          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注:上述款项系子公司收到的上海外高桥(集团)有限公司拨入的招商引资款。
    
    (三十一)股本
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                  年初数     比例  本年变动增(+)、减(-)           期末数     比例%                                  
                             %     股权分   送   配  资本公积  小计                                                    
                                   置改革   股   股  转股                                                              
  1、非流通股份                                                                                               
  国家持有股份股  225,897,7  39.6  -        -    -                   225,897,7  39.69                                  
                  61.00      9                                       61.00                                             
  其他境内法人持   -        -    -       -   -                    -        -                                     
  有股份                                                                                                              
  有限售条件的流  225,897,7  39.6                                    225,897,7  39.69                                  
  通股合计        61.00      9                                       61.00                                             
  2、无限售条件                                                                                                 
  的流通股                                                                                                             
  A股             343,275,1  60.3  -        -    -                   343,275,1  60.31                                  
                  23.00      1                                       23.00                                             
  B股             -          -     -        -    -                   -          -                                      
  无限售条件的流  343,275,1  60.3  -        -    -                   343,275,1  60.31                                  
  通股合计        23.00      1                                       23.00                                             
  3、股份总数     569,172,8  100.                                 569,172,8  100.00                                 
                  84.00      00                                      84.00                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    (三十二)资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      年初数                  本期增加               本期减少              期末数                
  股本溢价                  479,630,754.82                                                     479,630,754.82        
  其他资本公积              99,632,986.68                                 1,528,091.25          98,104,895.43         
  合计                      579,263,741.50          -                      1,528,091.25          577,735,650.25        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注1、其他资本公积本年增减的说明:
    公司可供出售金融资产的期末公允价值与账面价值的差额调整,减少其他资本公积1,863,525.92元;
    对可供出售金融资产上列公允价值增值的暂时性差异的所得税影响按照18%所得税率进行调整,增加其他资本公积335,434.67元。
    
    (三十三)盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      年初数                  本期增加               本期减少              期末数                
  法定盈余公积              149,301,431.43                                                     149,301,431.43        
  任意盈余公积              77,457,195.89                                                      77,457,195.89         
  合计                      226,758,627.32          -                      -                     226,758,627.32        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十四)未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                金额                                                            
  年初未分配利润                                      263,037,509.19                                                  
  加:本期净利润                                      45,171,974.33                                                   
  减:提取法定盈余公积                                                                                                
  提取职工奖励及福利基金                                                                                              
  提取储备基金                                                                                                       
  提取企业发展基金                                                                                                   
  利润归还投资                                                                                                       
  应付优先股股利                                                                                                     
  提取任意盈余公积                                                                                                   
  应付普通股股利                                                                                                     
  转作股本的普通股股利                                                                                               
  其他减少                                                                                                            
  期末未分配利润                                      308,209,483.52                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (三十五)营业收入及营业成本
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目             本期发生额                                        同期发生额                                        
                   主营业务         其他业务        小 计           主营业务          其他业务       小 计           
  营业收入         7,803,391,138.8  39,595,385.41   7,842,986,524.3  6,292,998,851.22  22,864,203.65  6,315,863,054.87 
                   9                                0                                                                  
  营业成本         7,125,929,733.7  5,996,826.12    7,131,926,559.9  5,804,519,051.34  8,070,977.22   5,812,590,028.56 
                   8                                0                                                                  
  营业毛利         677,461,405.11   33,598,559.29   711,059,964.40   488,479,799.88    14,793,226.43  503,273,026.31   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    按业务类别列示主营业务收入、主营业务成本
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  业务   项目                        主营业务收入                               主营业务成本                           
  分布                               本年发生数            同期发生数           本年发生数          同期发生数         
         1.工业                      240,781,367.46        227,844,502.85       201,391,201.37      172,906,504.07     
         2.商业                      9,430,395,607.47      6,793,183,306.24     8,778,407,112.54    6,356,212,809.84   
         3.服务业                    4,463,942.96          436,352.00           3,078,255.43                           
         小计                        9,675,640,917.89      7,021,464,161.09     8,982,876,569.34    6,529,119,313.91   
         公司内各业务分布相互抵销    1,872,249,779.00      728,465,309.87       1,856,946,835.56    724,600,262.57     
         合计                        7,803,391,138.89      6,292,998,851.22     7,125,929,733.78    5,804,519,051.34   
  地区   上海地区                    8,016,766,458.84      5,630,628,256.26     7,423,146,969.16    5,215,653,710.08   
  分布   安徽地区                    32,578,553.14         27,447,008.23        30,340,490.75       24,802,357.63      
         山东地区                    275,754,344.72        236,054,888.85       252,016,710.53      222,816,804.65     
         浙江地区                    1,248,525,377.26      1,104,872,241.98     1,183,172,294.07    1,049,571,556.29   
         其他地区                    102,016,183.93        22,461,765.77        94,200,104.83       16,274,885.26      
         小计                        9,675,640,917.89      7,021,464,161.09     8,982,876,569.34    6,529,119,313.91   
         公司内各业务分布相互抵销    1,872,249,779.00      728,465,309.87       1,856,946,835.56    724,600,262.57     
         合计                        7,803,391,138.89      6,292,998,851.22     7,125,929,733.78    5,804,519,051.34   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、公司向前五名客户销售总额为681,310,806.63元,占公司本年全部主营业务收入的8.69%。
    
    
    
    
    (三十六)营业税金及附加
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       计缴标准                           本期发生额                   同期发生额                
  营业税                     详见附注三                         4,371,136.57                 2,624,674.55              
  城建税                     详见附注三                         4,343,461.66                 3,615,650.86              
  教育费附加                 详见附注三                         2,481,011.65                 3,240,210.28              
  其他                                                         37,057.35                                             
  合计                                                         11,232,667.23                9,480,535.69              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十七)财务费用
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             本期发生额                                   同期发生额                             
  利息支出                         82,890,500.19                                70,053,589.80                          
  减:利息收入                     3,640,935.53                                 5,000,230.28                           
  汇兑损失                         1,525,792.53                                 2,489,032.43                           
  减:汇兑收益                     18,227,066.55                                6,979,428.64                           
  其他                             12,797,223.18                                8,091,123.16                           
  合计                             75,345,513.82                                68,654,086.47                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十八)资产减值损失
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项 目                                             本期发生额                        同期发生额                      
  1、坏账损失                                        12,718,915.62                     -245,615.86                     
  2、存货跌价损失                                                                      51,256.77                       
  3、长期股权投资减值损失                                                                                              
  4、固定资产减值损失                                                                                                  
  5、在建工程减值损失                                                                                                  
  合 计                                             12,718,915.62                     -194,359.09                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十九)公允价值变动收益
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  产生公允价值变动收益的来源                         本期发生额                        同期发生额                      
  交易性金融资产                                     -18,019,692.81                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(四十)投资收益
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目或被投资单位名称                               本期发生额                         同期发生额                     
  一、金融资产投资收益                               7,807,205.27                       12,202,975.47                  
  二、股权投资投资收益                               69,501,304.84                      949,330.13                     
  (一)成本法核算确认                               350,000.00                         487,500.00                     
  (二)权益法核算确认                               5,478,763.23                       461,830.13                     
  (三)处置收益                                     63,672,541.61                                                    
  合  计                                           77,308,510.11                      13,152,305.60                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、本公司投资收益汇回无重大限制。
    
    2、投资收益本年发生额比上年发生额增加64,156,204.51元,变动原因主要为:铃谦沪中合资股权转让收益。
    
     (四十一)营业外收入
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                           本期发生额                          同期发生额                    
  1、非流动资产处置利得合计                          684,619.33                          3,143,614.48                  
  其中:固定资产处置利得                             684,619.33                          3,143,614.48                  
     无形资产处置利得                                                                                             
  2、债务重组利得                                    115,931.28                          -                             
  3、政府补助                                        870,253.61                          2,224,785.00                  
  4、盘盈利得                                        8,346.98                            9,644.24                      
  5、违约金、罚款收入                                29,321.78                           4,940.00                      
  6、捐赠利得                                        -                                                                
  7、其他                                            500,060.65                          233,225.59                    
  合 计                                             2,208,533.63                        5,616,209.31                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
    (四十二)营业外支出
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                           本期发生额                          同期发生额                    
  1.非流动资产处置损失合计                          7,806,436.44                        210,934.31                    
  其中:固定资产处置损失                             7,806,436.44                        210,934.31                    
  无形资产处置损失                                                                                                   
  2.债务重组损失                                                                                                    
  3.公益性捐赠支出                                  285,542.55                          22,000.00                     
  4.非常损失                                        9,275.00                            666,313.62                    
  5.罚款滞纳金支出                                  57,313.80                           345,701.21                    
  6.赔偿支出                                                                                                        
  7.盘亏损失                                        9,999.67                            8,690.52                      
  8.其他                                            621,387.45                          711,029.00                    
  合 计                                             8,789,954.91                        1,964,668.66                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (四十三)所得税费用
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               本期发生额                          同期发生额                    
  本期所得税费用                                     34,726,476.91                       16,985,166.82                 
  递延所得税费用                                     -2,122,540.27                                                    
  合 计                                             32,603,936.63                       16,985,166.82                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (四十四)现金流量表附注
    收到的其他与经营活动有关的现金
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                              本期发生额                                         
  收回往来款、代垫款                                                163,631,671.15                                     
  专项补贴、补助款                                                  545,141.00                                         
  租赁收入                                                          6,500,000.00                                       
  利息收入                                                          3,638,246.12                                       
  营业外收入                                                        13,807,543.83                                      
  合 计                                                            188,122,602.10                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
支付的其他与经营活动有关的现金
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                              本期发生额                                         
  企业间往来                                                        56,606,266.91                                      
  销售费用支出                                                      150,788,400.89                                     
  管理费用支出                                                      65,806,551.33                                      
  营业外支出                                                        528,736.72                                         
  合 计                                                            273,729,955.85                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    现金流量表补充资料
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                                                          本期发生额                         
  净利润                                                                            71,085,813.96                      
  加:资产减值损失                                                                  12,718,915.62                      
  固定资产折旧、投资性房地产折旧                                                    39,839,229.90                      
  无形资产摊销                                                                      11,267,882.53                      
  长期待摊费用摊销                                                                  4,889,242.80                       
  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)                  -59,742.61                         
  固定资产报废损失(收益以“-”号填列)                                            130,701.32                         
  公允价值变动损失(收益以“-”号填列)                                            18,019,692.81                      
  财务费用(收益以“-”号填列)                                                    75,345,513.82                      
  投资损失(收益以“-”号填列)                                                    -77,308,510.11                     
  递延所得税资产减少(增加以“-”号填列)                                          -2,116,980.27                      
  递延所得税负债增加(减少以“-”号填列)                                          -335,434.67                        
  存货的减少(增加以“-”号填列)                                                  -243,345,209.35                    
  经营性应收项目的减少(增加以“-”号填列)                                        -461,253,678.80                    
  经营性应付项目的增加(减少以“-”号填列)                                        557,327,700.13                     
  经营活动产生的现金流量净额                                                        6,205,137.07                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    六、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,凡未注明年初数的均为期末数)
    (一)应收账款
    1、应收账款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              期末数                                            年初数                                           
                    账面余额         占总额比  坏账准  坏账准备       账面余额         占总额比  坏账准   坏账准备     
                                     例        备计提                                  例        备计提                
                                               比例                                              比例                  
  1、单项金额重大                   0.00%     ---                   -                0.00%     ---      -            
  已单独计提坏账准                                                                                                     
  备的款项                                                                                                             
  2、单项金额非重   68,188,973.73    4.53%     76.89%  52,431,536.48  67,698,363.86    6.01%     68.37%   46,282,038.7 
  大已单独计提坏账                                                                                        2            
  准备的款项                                                                                                           
  3、其他按账龄段   1,435,871,081.6  95.47%    3.07%   44,022,844.71  1,057,948,470.1  93.99%    4.01%    42,472,121.8 
  划分为类似信用风  5                                                 2                                   5            
  险特征的款项                                                                                                         
  其中:1年以内     1,339,408,675.2  89.05%    0.50%   6,697,043.37   958,219,672.98   85.13%    0.50%    4,791,098.36 
                    0                                                                                                  
  1-2年            12,815,720.44    0.85%     10.00%  1,281,572.04   15,344,656.90    1.36%     10.00%   1,534,465.69 
  2-3年            19,263,712.38    1.28%     20.00%  3,852,742.48   20,151,707.72    1.79%     20.00%   4,030,341.54 
  3年以上           64,382,973.63    4.28%     50.00%  32,191,486.82  64,232,432.52    5.71%     50.00%   32,116,216.2 
                                                                                                          6            
  合计              1,504,060,055.3  100.00%   ---     96,454,381.19  1,125,646,833.9  100.00%   ---      88,754,160.5 
                    8                                                 8                                   7            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、本年度无以前年度已全额或大比例计提坏账准备本年又全额或部分收回的应收账款。
    
    3、本年度无实际核销的应收账款。
    
    4、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款项。
    
    
    
    5、期末应收账款中欠款金额前五名


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名               金 额                     账龄                           占应收账款总额的比例              
  第一名                   36,313,403.07              1年以内                        2.58%                             
  第二名                   30,228,728.84              1年以内                        2.15%                             
  第三名                   27,582,046.70              1年以内                        1.96%                             
  第四名                   26,510,846.40              1年以内                        1.88%                             
  第五名                   26,356,579.19              1年以内                        1.87%                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)其他应收款
    1、其他应收款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  期末数                                         年初数                                          
                        账面余额      占总额比  坏账准   坏账准备      账面余额       占总额比  坏账准   坏账准备      
                                      例        备计提                                例        备计提                 
                                                比例                                            比例                   
  1、单项金额重大已单                0.00%     ---      5,824,600.05  -              0.00%     ---      -             
  独计提坏账准备的款项                                                                                                 
  2、单项金额非重大并   6,717,561.39  0.69%     60.22%   4,045,286.15  6,717,561.39   0.69%     43.60%   2,929,122.72  
  已单独计提坏账准备的                                                                                                 
  款项                                                                                                                 
  3、其他按账龄段划分   964,894,697.  99.31%    0.86%    8,259,246.86  973,210,086.7  99.31%    0.85%    8,307,358.64  
  为类似信用风险特征的  26                                             4                                               
  款项,                                                                                                               
  其中:1年以内         950,444,921.  97.82%    0.50%    4,752,224.61  958,706,260.3  97.82%    0.50%    4,793,531.30  
                        67                                             1                                               
  1-2年                8,938,001.03  0.92%     10.00%   893,800.10    8,988,551.87   0.92%     10.00%   898,855.19    
  2-3年                475,550.44    0.05%     20.00%   95,110.09     475,550.44     0.05%     20.00%   95,110.09     
  3年以上               5,036,224.12  0.52%     50.00%   2,518,112.06  5,039,724.12   0.52%     50.00%   2,519,862.06  
  合计                  971,612,258.  100.00%   ---      18,129,133.0  979,927,648.1  100.00%   ---      11,236,481.36 
                        65                               6             3                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、本年度无以前年度已全额或大比例计提坏账准备本年又全额或部分收回的其他应收款。
    
    3、本年度无实际核销的其他应收款。
    
    4、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款项。
    
    5、期末其他应收款中欠款金额前五名


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                             性质或内容        金 额              账龄                 占其他应收款总额的 
                                                                                                    比例               
  上海华氏资产经营有限公司               往来款            206,190,619.58      1年以内              21.62%             
  上海沪郊医药有限公司                   往来款            153,957,979.73      1年以内              16.15%             
  上海华氏制药有限公司                   往来款            148,853,042.24      1年以内              15.61%             
  上海农药厂有限公司                     往来款            82,600,000.00       1年以内              8.66%              
  上海沪中医药有限公司                   往来款            51,017,337.58       1年以内              5.35%              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三)长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  期末数                                                        年初数                                                 
  账面余额                            减值准备                  账面余额                            减值准备           
  1,330,788,261.84                                              1,327,566,500.28                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、被投资单位主要信息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称           注册地    业务性质    本企业持股  本企业在被  期末净资产总额  本期营业收入总   本期净利润   
                                                 比例        投资单位表                  额                            
                                                             决权比例                                                  
  一、合营企业                                                                                                  
  1、江西南华医药有限公司  南昌市    药品销售    50.00%      50.00%      144,298,867.43  648,343,513.84   4,519,082.16 
  2、上海健尔药房有限公司  上海市    药品零售    50.00%      50.00%      2,649,793.53    4,704,216.51     441,146.60   
  3、上海健新医药商店      上海市    药品销售    50.00%      50.00%      8,965,391.17    21,031,905.75    2,801,906.36 
  二、联营企业                                                                                                  
  1、上海华源长富药业(集  上海市    药品制造    24.13%      24.13%      118,355,254.65  14,898,530.71    53,918,449.1 
  团)有限公司                                                                                            5            
  2、上海得一医药有限公司  上海市    药品销售    39.50%      39.50%      10,193,636.49   89,659,174.53    294,110.49   
  3、上海市医药股份有限公  安庆市    药品销售    60.00%      60.00%      5,960,289.55    138,626,431.16   548,622.29   
  司安庆公司                                                                                                           
  4、重庆医药上海药品销售  重庆市    药品销售    49.00%      49.00%      4,031,347.89    90,167,500.72    562,983.13   
  有限公司                                                                                                             
  5、吉林亚泰华氏医药有限  长春市    药品销售    48.00%      48.00%      12,752,588.49   15,017,094.66    323,303.07   
  公司                                                                                                                 
  6、上海先导药业有限公司  上海市    药品制造    24.00%      24.00%      8,421,971.14    0.00             -1,106,538.4 
                                                                                                          4            
  7、上海绿苑药房有限公司  上海市    药品零售    30.00%      30.00%      981,878.78      2,403,903.51     -7,737.67    
  8、上海华翔药业有限公司  上海市    药品销售    27.00%      27.00%      6,131,351.27    51,715,863.75    564,504.09   
  9、上海通用药业股份有限  上海市    药品制造    40.00%      40.00%      76,836,724.84   47,622,055.15    3,645,961.95 
  公司                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、按成本法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                     初始金额         年初账面余额    本期投资增减额    期末账面余额      减值准备     
  一、合并子公司                                                                                                  
  上海农药厂有限公司                 204,554,316.23   191,348,762.35                   191,348,762.35    -            
  上海闵行区药材医药有限公司         6,500,000.00     8,600,000.00                     8,600,000.00      -            
  上海医药嘉定药业有限公司           5,100,000.00     5,100,000.00                     5,100,000.00      -            
  杭州华氏医药有限公司               10,833,800.00    10,833,800.00                    10,833,800.00     -            
  福建华氏康源医药有限公司           19,196,100.00    19,196,100.00                    19,196,100.00     -            
  宁波医药股份有限公司               96,236,226.84    96,236,226.84                    96,236,226.84     -            
  宁波四明大药房有限责任公司         21,990,000.00    21,990,000.00                    21,990,000.00                  
  上海马陆制药有限公司               20,000,000.00    20,000,000.00                    20,000,000.00                  
  上海福达制药有限公司               15,890,000.00    23,154,078.34                    23,154,078.34                  
  上海华氏制药有限公司               26,643,125.64    119,195,479.21                   119,195,479.21                 
  上海禾丰制药有限公司               10,371,242.60    54,536,743.20                    54,536,743.20                  
  上海金龟华超医药有限公司           3,000,000.00     3,000,000.00                     3,000,000.00                   
  上海思富医药有限公司               7,200,000.00     6,520,312.70                     6,520,312.70                   
  上海华仁医药有限公司               15,000,000.00    10,476,535.79                    10,476,535.79                  
  上海华氏资产经营有限公司           20,000,000.00    99,000,000.00                    99,000,000.00                  
  上海沪中医药有限公司               10,000,000.00    44,460,000.00   -2,230,000.00     42,230,000.00                  
  上海华氏医药高科技实业发展有限公   5,000,000.00     5,000,000.00                     5,000,000.00                   
  司                                                                                                                   
  上海瑞金药房                       300,000.00       1,000,000.00                     1,000,000.00                   
  上海金石医药药材有限公司           1,020,000.00     1,020,000.00                     1,020,000.00                   
  上海外高桥医药分销中心有限公司     6,500,000.00     6,500,000.00                     6,500,000.00                   
  上海华因医药有限公司               4,900,000.00     9,000,000.00                     9,000,000.00                   
  上海华嘉医药有限公司               2,000,000.00     4,200,000.00                     4,200,000.00                   
  上海浦东华氏医药有限公司           4,500,000.00     4,500,000.00                     4,500,000.00                   
  上海上医新特药商店有限公司         600,000.00       600,000.00                       600,000.00                     
  上海麦卡森医药有限公司             1,750,000.00     1,750,000.00                     1,750,000.00                   
  上海华氏医药储运有限公司           5,000,000.00     4,488,591.00                     4,488,591.00                   
  香港思富有限公司                   6,000,000.00     10,000.00                        10,000.00                      
  上海市医药股份有限公司池州华氏公   467,500.00       467,500.00                       467,500.00                     
  司                                                                                                                   
  上海金山医药药材有限公司           5,100,000.00     5,100,000.00                     5,100,000.00                   
  安徽华氏医药有限公司               2,150,000.00     2,150,000.00                     2,150,000.00                   
  上海制药(苏丹)有限公司           9,043,016.00     14,043,016.00                    14,043,016.00                  
  上海市一大药房有限公司             550,000.00       550,000.00                       550,000.00                     
  上海华天广告有限公司               912,000.00       912,000.00                       912,000.00                     
  上海医药商务网络有限公司           5,250,000.00     8,482,500.00                     8,482,500.00                   
  上海华氏大药房有限公司             10,000,000.00    159,465,991.79                   159,465,991.79                 
  上海医药物流中心有限公司           2,000,000.00     6,000,000.00                     6,000,000.00                   
  上海沪郊医药有限公司               45,000,000.00    45,000,000.00                    45,000,000.00                  
  上海医药第十五制药厂有限公司       2,417,400.00     2,417,400.00                     2,417,400.00                   
  上海医药诚之职业技能培训中心       2,000,000.00     200,000.00                       200,000.00                     
  二、非合并被投资单位                                                                                            
  上海申银万国证券股份有限公司       20,000,000.00    20,000,000.00                    20,000,000.00                  
  上海英达莱置业有限公司             29,500,000.00    29,500,000.00                    29,500,000.00                  
  长江经济联合发展股份有限公司       280,000.00       280,000.00                       280,000.00                     
  上海复旦张江生物医药股份有限公司   19,147,723.08    19,147,723.08                    19,147,723.08                  
  上海药房股份有限公司               2,920,000.00     2,920,000.00                     2,920,000.00                   
  上海申威医药有限公司               1,200,000.00     1,200,000.00                     1,200,000.00                   
  上海医药血液技术产业发展有限公司   600,000.00       600,000.00                       600,000.00        -            
  上海新时代药业股份有限公司         3,000,000.00     3,000,000.00                     3,000,000.00                   
  上海云湖医药药材股份有限公司       632,978.00       632,978.00                       632,978.00                     
  上海雷允上北区药业有限公司         3,002,360.00     3,002,360.00                     3,002,360.00                   
  上海鲲鹏投资发展有限公司           8,263,436.00     8,263,436.00                     8,263,436.00                   
  合计                               703,521,224.39   1,105,051,534.  -2,230,000.00     1,102,821,534.30               
                                                      30                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、按权益法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称                     初始金额         年初余额        本期权益增减额                      期末余额     
                                                                      合 计            其中:分得现金红               
                                                                                        利                             
  一、合营企业                                                                                                    
  1、江西南华医药有限公司            90,000,000.00    102,347,570.43  2,259,541.08                       104,607,111. 
                                                                                                          51           
  2、上海健尔药房有限公司            500,000.00       1,104,323.47    132,343.98                         1,236,667.45 
  3、上海健新医药商店                300,000.00       1,865,159.05    840,571.91                         2,705,730.96 
  二、联营企业                                                                                                    
  1、上海华源长富药业(集团)有限公  77,616,942.78    62,813,752.15                                      62,813,752.1 
  司                                                                                                      5            
  1、上海得一医药有限公司            500,000.00       4,452,260.27    116,173.64                         4,568,433.91 
  2、上海市医药股份有限公司安庆公司  3,180,000.00     3,237,947.59    329,173.37                         3,567,120.96 
  3、重庆医药上海药品销售有限公司    980,000.00       1,763,552.82    275,861.73        490,000.00        2,039,414.55 
  4、吉林亚泰华氏医药有限公司        4,800,000.00     5,948,689.93    155,185.47                         6,103,875.40 
  5、上海先导药业有限公司            3,600,000.00     2,286,820.48    -265,569.23                        2,021,251.25 
  6、上海绿苑药房有限公司            150,000.00       296,884.93      -2,321.30                          294,563.63   
  7、上海华翔药业有限公司            1,350,000.00     1,503,048.73    152,416.10                         1,655,464.83 
  8、上海通用药业股份有限公司        25,497,374.86    34,894,956.14   1,458,384.78                       36,353,340.9 
                                                                                                          2            
  合计                               208,474,317.64   222,514,965.98  5,451,761.55      490,000.00        227,966,727. 
                                                                                                          54           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (四)营业收入及营业成本
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目         本期发生额                                           同期发生额                                         
               主营业务          其他业务         小 计            主营业务          其他业务     小 计              
  营业收入     4,430,441,037.62  2,704,290.72     4,433,145,328.34  3,448,243,623.88  67,188.09    3,448,310,811.97    
  营业成本     4,178,034,651.52                  4,178,034,651.52  3,237,821,117.28  28,000.00    3,237,849,117.28    
  营业毛利     252,406,386.10    2,704,290.72     255,110,676.82    210,422,506.60    39,188.09    210,461,694.69      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    按业务类别列示主营业务收入、主营业务成本
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目              主营业务收入                                 主营业务成本                                      
                        本期发生额           同期发生额              本期发生额              同期发生额                
  (1)商业             4,430,441,037.62     3,448,243,623.88        4,178,034,651.52        3,237,821,117.28          
  (2)租赁业                                                                                                      
  小计                  4,430,441,037.62     3,448,243,623.88        4,178,034,651.52        3,237,821,117.28          
  公司内各业务分部相互                                                                                             
  抵销                                                                                                                 
  合计                  4,430,441,037.62     3,448,243,623.88        4,178,034,651.52        3,237,821,117.28          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、公司向前五名客户销售总额为468,701,289.14元,占公司本年全部营业收入的10.57%。
    
    (五)投资收益
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目或被投资单位名称                          本期发生额                         同期发生额                          
  一、金融资产投资收益                                                                                               
  二、股权投资投资收益                          134,063,661.72                     475,153.27                          
  (一)成本法核算确认                          49,371,634.85                      487,500.00                          
  (二)权益法核算确认                          5,451,761.55                       -12,346.73                          
  (三)处置投资收益                            79,240,265.32                                                         
  合  计                                      134,063,661.72                     475,153.27                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、本公司投资收益汇回无重大限制。
    
    2、投资收益本年发生额比上年发生额增加133,588,508.45元,变动原因主要为:1)铃谦沪中股权转让收益;2)合并子公司分利;3)权益法核算的被投资单位亏损减少。
    
    
    
    
    七、关联方关系及其交易
    (一)存在控制关系的关联方情况
    1、存在控制关系的关联方
    控制本公司的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                     注册地址         主营业务   与本企业关系      业务性质    法定代表人     组织机构代码   
  上海医药(集团)有限公司     太仓路200号      医药制造   控股母公司        有限公司                   13454082X      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
母公司对本公司的持股比例和表决权比例均为39.69%。本公司的控制方为上海医药(集团)有限公司。
    受本公司控制的关联方详见附注四。
    
    2、存在控制关系的关联方的注册资本及其变化(金额单位:万元):


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称                                        年初数           本年增加           本年减少         期末数          
  上海医药(集团)有限公司                        315,872.00       0.00               0.00             315,872.00      
  上海福达制药有限公司                            2,880.56         0.00               0.00             2,880.56        
  上海华氏制药有限公司                            12,559.29        0.00               0.00             12,559.29       
  上海禾丰制药有限公司                            USD1,000.00      0.00               0.00             USD1,000.00     
  上海金龟华超医药有限公司                        300.00           0.00               0.00             300.00          
  上海思富医药有限公司                            1,200.00         0.00               0.00             1,200.00        
  上海华仁医药有限公司                            2,000.00         0.00               0.00             2,000.00        
  上海大东化学试剂供应站                          10.22            0.00               0.00             10.22           
  上海华臣商场有限公司                            200.07           0.00               0.00             200.07          
  上海华氏资产经营有限公司                        11,000.00        0.00               0.00             11,000.00       
  上海沪中医药有限公司                            4,446.00         4,000.00           0.00             8,446.00        
  上海华氏医药高科技实业发展有限公司              500.00           0.00               0.00             500.00          
  上海瑞金药房                                    100.00           0.00               0.00             100.00          
  上海金石医药药材有限公司                        200.00           0.00               0.00             200.00          
  上海金石大药房有限公司                          100.00           0.00               0.00             100.00          
  上海外高桥医药分销中心有限公司                  1,000.00         0.00               0.00             1,000.00        
  上海华因医药有限公司                            1,000.00         0.00               0.00             1,000.00        
  上海华嘉医药有限公司                            500.00           0.00               0.00             500.00          
  上海浦东华氏医药有限公司                        500.00           0.00               0.00             500.00          
  上海闵行区药材医药有限公司                      800.00           0.00               0.00             800.00          
  上海安德大药房有限公司                          50.00            0.00               0.00             50.00           
  上海医药嘉定药业有限公司                        1,000.00         0.00               0.00             1,000.00        
  上海医药嘉定大药房连锁有限公司                  100.00           0.00               0.00             100.00          
  上海上医新特药商店有限公司                      60.00            0.00               0.00             60.00           
  青岛华氏国风医药有限责任公司                    4,600.00         0.00               0.00             4,600.00        
  杭州华氏医药有限公司                            1,281.86         0.00               0.00             1,281.86        
  福建华氏康源医药有限公司                        1,000.00         0.00               0.00             1,000.00        
  上海麦卡森医药有限公司                          500.00           0.00               0.00             500.00          
  宁波医药股份有限公司                            5,797.77         0.00               0.00             5,797.77        
  宁海医药药材有限责任公司                        488.00           0.00               0.00             488.00          
  象山医药药材有限公司                            600.00           0.00               0.00             600.00          
  宁波神农中药饮片有限公司                        500.00           0.00               0.00             500.00          
  宁波申甬医药物流有限公司                        50.00            0.00               0.00             50.00           
  宁波四明大药房有限责任公司                      2,380.00         0.00               0.00             2,380.00        
  舟山四明大药房有限责任公司                      50.00            0.00               0.00             50.00           
  宁海县四明大药房有限公司                        150.00           0.00               0.00             150.00          
  宁波亚太生物技术有限公司                        4,378.80         0.00               0.00             4,378.80        
  宁波联合亚太试剂销售有限公司                    50.00            0.00               0.00             50.00           
  上海农药厂有限公司                              27,100.00        0.00               0.00             27,100.00       
  上海马陆制药有限公司                            2,000.00         0.00               0.00             2,000.00        
  上海医药商务网络有限公司                        2,500.00         0.00               0.00             2,500.00        
  上海华氏医药储运有限公司                        500.00           0.00               0.00             500.00          
  香港思富有限公司                                1.00             0.00               0.00             1.00            
  上海市医药股份有限公司池州华氏公司              79.12            0.00               0.00             79.12           
  上海金山医药药材有限公司                        1,000.00         0.00               0.00             1,000.00        
  上海恒德大药房有限公司                          200.00           0.00               0.00             200.00          
  安徽华氏医药有限公司                            321.00           0.00               0.00             321.00          
  上海制药(苏丹)有限公司                        USD220.00        0.00               0.00             USD220.00       
  上海华天广告有限公司                            100.00           0.00               0.00             100.00          
  上海市一大药房有限公司                          110.00           0.00               0.00             110.00          
  上海华氏大药房有限公司                          9,000.00         0.00               0.00             9,000.00        
  上海华氏大药房配送中心有限公司                  500.00           0.00               0.00             500.00          
  上海华氏杨浦大药房有限公司                      100.00           0.00               0.00             100.00          
  上海华氏中医门诊部有限公司                      50.00            0.00               0.00             50.00           
  上海华氏嘉丰内科诊所有限公司                    50.00            0.00               0.00             50.00           
  嘉兴市华氏兰台大药房连锁有限公司                900.00           0.00               0.00             900.00          
  上海华氏西部大药房有限公司                      500.00           0.00               0.00             500.00          
  贵州华氏延安大药房连锁有限公司                  1,000.00         0.00               0.00             1,000.00        
  上海市医药股份有限公司黄山华氏有限公司          300.00           0.00               0.00             300.00          
  上海华氏大药房黄山总店有限公司                  80.00            0.00               0.00             80.00           
  南通华氏康乐大药房有限公司                      1,200.00         0.00               0.00             1,200.00        
  南通华氏康乐医药配送有限公司                    100.00           0.00               0.00             100.00          
  南通华氏佳源医药有限公司                        500.00           0.00               0.00             500.00          
  上海华氏崇明大药房有限公司                      80.00            0.00               0.00             80.00           
  上海医药物流中心有限公司                        700.00           0.00               0.00             700.00          
  上海沪郊医药有限公司                            5,000.00         0.00               0.00             5,000.00        
  上海医药第十五制药厂有限公司                    3,040.00         0.00               0.00             3,040.00        
  上海医药诚之职业技能培训中心                    20.00            0.00               0.00             20.00           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    3、存在控制关系的关联方所持股份及其变化(金额单位:万元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                            年初数               本年增加数           本年减少数         年末数              
                                      金额        %       金额        %       金额     %        金额       %       
  上海医药(集团)有限公司            22,589.78   39.69    0.00        0.00     0.00     0.00      22,589.78  39.69    
  上海福达制药有限公司                2,016.39    70.00    0.00        0.00     0.00     0.00      2,016.39   70.00    
  上海华氏制药有限公司                12,559.29   100.00   0.00        0.00     0.00     0.00      12,559.29  100.00   
  上海禾丰制药有限公司                2,893.40    50.00    0.00        0.00     0.00     0.00      2,893.40   50.00    
  上海金龟华超医药有限公司            300.00      100.00   0.00        0.00     0.00     0.00      300.00     100.00   
  上海思富医药有限公司                720.00      60.00    0.00        0.00     0.00     0.00      720.00     60.00    
  上海华仁医药有限公司                1,200.00    60.00    0.00        0.00     0.00     0.00      1,200.00   60.00    
  上海大东化学试剂供应站              10.22       100.00   0.00        0.00     0.00     0.00      10.22      100.00   
  上海华臣商场有限公司                200.07      100.00   0.00        0.00     0.00     0.00      200.07     100.00   
  上海华氏资产经营有限公司            11,000.00   100.00   0.00        0.00     0.00     0.00      11,000.00  100.00   
  上海沪中医药有限公司                1,000.00    100.00   3,223.00    0.00     0.00     0.00      4,223.00   50.00    
  上海华氏医药高科技实业发展有限公司  500.00      100.00   0.00        0.00     0.00     0.00      500.00     100.00   
  上海瑞金药房                        100.00      100.00   0.00        0.00     0.00     0.00      100.00     100.00   
  上海金石医药药材有限公司            102.00      51.00    0.00        0.00     0.00     0.00      102.00     51.00    
  上海金石大药房有限公司              51.00       51.00    0.00        0.00     0.00     0.00      51.00      51.00    
  上海外高桥医药分销中心有限公司      650.00      65.00    0.00        0.00     0.00     0.00      650.00     65.00    
  上海华因医药有限公司                1,000.00    100.00   0.00        0.00     0.00     0.00      1,000.00   100.00   
  上海华嘉医药有限公司                420.00      84.00    0.00        0.00     0.00     0.00      420.00     84.00    
  上海浦东华氏医药有限公司            450.00      90.00    0.00        0.00     0.00     0.00      450.00     90.00    
  上海闵行区药材医药有限公司          560.00      70.00    0.00        0.00     0.00     0.00      560.00     70.00    
  上海安德大药房有限公司              50.00       100.00   0.00        0.00     0.00     0.00      50.00      100.00   
  上海医药嘉定药业有限公司            510.00      51.00    0.00        0.00     0.00     0.00      510.00     51.00    
  上海医药嘉定大药房连锁有限公司      100.00      100.00   0.00        0.00     0.00     0.00      100.00     100.00   
  上海上医新特药商店有限公司          60.00       100.00   6.00        0.00     0.00     0.00      66.00      51.00    
  青岛华氏国风医药有限责任公司        3,000.00    65.22    0.00        0.00     0.00     0.00      3,000.00   65.22    
  杭州华氏医药有限公司                1,038.30    81.00    0.00        0.00     0.00     0.00      1,038.30   81.00    
  福建华氏康源医药有限公司            600.00      60.00    0.00        0.00     0.00     0.00      600.00     60.00    
  上海麦卡森医药有限公司              450.00      90.00    0.00        0.00     0.00     0.00      450.00     90.00    
  宁波医药股份有限公司                2,959.76    51.05    0.00        0.00     0.00     0.00      2,959.76   51.05    
  宁海医药药材有限责任公司            248.88      51.00    0.00        0.00     0.00     0.00      248.88     51.00    
  象山医药药材有限公司                306.00      51.00    0.00        0.00     0.00     0.00      306.00     51.00    
  宁波神农中药饮片有限公司            500.00      100.00   0.00        0.00     0.00     0.00      500.00     100.00   
  宁波申甬医药物流有限公司            50.00       100.00   0.00        0.00     0.00     0.00      50.00      100.00   
  宁波四明大药房有限责任公司          2,230.00    93.70    0.00        0.00     0.00     0.00      2,230.00   93.70    
  舟山四明大药房有限责任公司          35.00       70.00    0.00        0.00     0.00     0.00      35.00      70.00    
  宁海县四明大药房有限公司            120.00      80.00    0.00        0.00     0.00     0.00      120.00     80.00    
  宁波亚太生物技术有限公司            4,378.80    100.00   0.00        0.00     0.00     0.00      4,378.80   100.00   
  宁波联合亚太试剂销售有限公司        45.00       90.00    0.00        0.00     0.00     0.00      45.00      90.00    
  上海农药厂有限公司                  21,799.24   80.44    0.00        0.00     0.00     0.00      21,799.24  80.44    
  上海马陆制药有限公司                1,740.00    87.00    0.00        0.00     0.00     0.00      1,740.00   87.00    
  上海医药商务网络有限公司            1,968.75    78.75    0.00        0.00     0.00     0.00      1,968.75   78.75    
  上海华氏医药储运有限公司            500.00      100.00   0.00        0.00     0.00     0.00      500.00     100.00   
  香港思富有限公司                    1.00        100.00   0.00        0.00     0.00     0.00      1.00       100.00   
  上海市医药股份有限公司池洲华氏公司  46.75       59.09    0.00        0.00     0.00     0.00      46.75      59.09    
  上海金山医药药材有限公司            510.00      51.00    0.00        0.00     0.00     0.00      510.00     51.00    
  上海恒德大药房有限公司              102.00      51.00    0.00        0.00     0.00     0.00      102.00     51.00    
  安徽华氏医药有限公司                215.00      67.00    0.00        0.00     0.00     0.00      215.00     67.00    
  上海制药(苏丹)有限公司            904.30      55.00    0.00        0.00     0.00     0.00      904.30     55.00    
  上海华天广告有限公司                100.00      100.00   0.00        0.00     0.00     0.00      100.00     100.00   
  上海市一大药房有限公司              66.00       60.00    0.00        0.00     0.00     0.00      66.00      60.00    
  上海华氏大药房有限公司              9,000.00    100.00   0.00        0.00     0.00     0.00      9,000.00   100.00   
  上海华氏大药房配送中心有限公司      500.00      100.00   0.00        0.00     0.00     0.00      500.00     100.00   
  上海华氏杨浦大药房有限公司          100.00      100.00   0.00        0.00     0.00     0.00      100.00     100.00   
  上海华氏中医门诊部有限公司          50.00       100.00   0.00        0.00     0.00     0.00      50.00      100.00   
  上海华氏嘉丰内科诊所有限公司        50.00       100.00   0.00        0.00     0.00     0.00      50.00      100.00   
  嘉兴市华氏兰台大药房连锁有限公司    450.00      50.00    0.00        0.00     0.00     0.00      450.00     50.00    
  上海华氏西部大药房有限公司          500.00      100.00   0.00        0.00     0.00     0.00      500.00     100.00   
  贵州华氏延安大药房连锁有限公司      510.00      51.00    0.00        0.00     0.00     0.00      510.00     51.00    
  上海市医药股份有限公司黄山华氏有限  192.50      64.17    0.00        0.00     0.00     0.00      192.50     64.17    
  公司                                                                                                                 
  上海华氏大药房黄山总店有限公司      80.00       100.00   0.00        0.00     0.00     0.00      80.00      100.00   
  南通华氏康乐大药房有限公司          985.00      82.08    0.00        0.00     0.00     0.00      985.00     82.08    
  南通华氏康乐医药配送有限公司        90.00       90.00    0.00        0.00     0.00     0.00      90.00      90.00    
  南通华氏佳源医药有限公司            415.00      83.00    0.00        0.00     0.00     0.00      415.00     83.00    
  上海华氏崇明大药房有限公司          40.80       51.00    0.00        0.00     0.00     0.00      40.80      51.00    
  上海医药物流中心有限公司            700.00      100.00   0.00    &