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上海医药(601607)公告正文

上海医药2007年半年度报告(2)

公告日期 2007-08-25
股票简称:上海医药 股票代码:601607
    上海市医药股份有限公司2007年半年度报告

   一、重要提示
    1、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。
    2、公司部分董事出席董事会会议,副董事长郁庆华先生、独立董事冯正权先生因故未出席会议。
    3、公司半年度财务报告未经审计。
    4、公司董事长钱◇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◇
    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》
    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
    7、其他有关资料
    公司首次注册登记日期:1994年1月18日
    公司首次注册登记地点:上海市工商行政管理局
    公司第1次变更注册登记日期:2001年12月17日
    公司第1次变更注册登记地址:上海市工商行政管理局
    公司法人营业执照注册号:3100001002799
    公司税务登记号码:沪31004313358488x
    公司聘请的境内会计师事务所名称:立信会计师事务所有限公司
    公司聘请的境内会计师事务所办公地址:上海南京东路61号4楼
    (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
                                                                                                                           本报告期末比上年度期末增
                                                           本报告期末                         上年度期末
                                                                                                                                         减(%)
  总资产                                                           7,030,365,224.95                6,692,759,758.07                                               5.04
  所有者权益(或股东权益)                                         1,971,407,358.72                  1,922,313,310.88                                             2.55
  每股净资产(元)                                                               4.16                              4.05                                             2.55
                                                                                                                             本报告期比上年同期增减
                                                     报告期(1-6月)                           上年同期
                                                                                                                                           (%)
  营业利润                                                            69,173,842.70                     79,075,199.63                                           -12.52
  利润总额                                                            72,825,383.35                     79,076,304.73                                            -7.90
  净利润                                                              55,840,216.53                     61,861,598.64                                            -9.73
  扣除非经常性损益的净利润                                            45,142,005.43                     56,247,896.88                                        -19.74
  基本每股收益(元)                                                             0.12                              0.13                                            -9.73
  净资产收益率(%)                                                              2.83                              3.22                    减少0.39个百分点
  经营活动产生的现金流量净额                                         145,034,244.36                     58,704,073.31                                           147.06
  每股经营活动产生的现金流量
                                                                               0.31                              0.12                                           147.06
  净额

    注:1、营业利润、利润总额、净利润同比减少的原因:公司持股24.13%的参股企业上海华源长富药业(集团)有限公司上半年亏损影响公司收益-837万元。
    2、经营活动产生的现金流量净额同比增长的原因:公司通过对应收应付账款、应收应付票据的精细化管理以及库存的集约管理、监控,加快了现金周转天数。
    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                                                                  金额
  处置长期股权投资、固定资产、在建工程、无形资产、其他长期资产产
                                                                                                                        1,879,191.62
  生的损益
  各种形式的政府补贴                                                                                                    1,438,057.49
  短期投资损益,但经国家有关部门批准设立的有经营资格的金融机构获
                                                                                                                        8,175,993.56
  得的短期投资损益除外
  扣除公司日常根据企业会计制度规定计提的资产减值准备后的其他各项
                                                                                                                          -795,031.57
  营业外收入、支出
  合计                                                                                                                 10,698,211.10

    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                                                                                               23,021
 前十名股东持股情况
                                                                                   持有有限售
                                       持股比                      报告期内增                      质押或冻结的股份
      股东名称           股东性质                   持股总数                       条件股份数
                                        例(%)                           减                                 数量
                                                                                        量
 上海市医药(集              国有法
                                         39.69     188,248,134                0    188,248,134              无
 团)有限公司                人股东
 中国工商银行-华
 安中小盘成长股票              其他       4.59      21,771,002      21,771,002                             未知
 型证券投资基金
 中国农业银行-中
 邮核心优选股票型              其他       4.53      21,481,800       21,481,800                            未知
 证券投资基金
 中国建设银行-华
 夏优势增长股票型              其他       2.30      10,902,947        4,608,508                            未知
 证券投资基金
 中信实业银行-招
 商优质成长股票型              其他       1.77       8,447,442       8,447,442                             未知
 证券投资基金
 兴和证券投资基金              其他       1.66       7,895,281       7,895,281                             未知
 中国工商银行-鹏
 华优质治理股票型
                               其他       1.44       6,815,061       6,815,061                             未知
 证券投资基金
  (LOF)
 中国建设银行-国
 泰金鼎价值精选混              其他       1.16       5,500,000       5,500,000                             未知
 合型证券投资基金
 中国建设银行-华
 夏红利混合型开放              其他       1.14       5,423,094       5,423,094                             未知
 式证券投资基金
 中国工商银行-申
 万巴黎新动力股票              其他       1.11       5,248,404        5,248,404                            未知
 型证券投资基金
 前十名无限售条件股东持股情况
                                                                       持有无限售
                             股东名称                                  条件股份数                 股份种类
                                                                            量
 中国工商银行-华安中小盘成长股票型证券投资基金                         21,771,002                        人民币普通股
 中国农业银行-中邮核心优选股票型证券投资基金                           21,481,800                        人民币普通股
 中国建设银行-华夏优势增长股票型证券投资基金                           10,902,947                        人民币普通股
 中信实业银行-招商优质成长股票型证券投资基金                            8,447,442                        人民币普通股
 兴和证券投资基金                                                        7,895,281                        人民币普通股
 中国工商银行-鹏华优质治理股票型证券投资基金(LOF)                       6,815,061                        人民币普通股
 中国建设银行-国泰金鼎价值精选混合型证券投资基金                        5,500,000                        人民币普通股
 中国建设银行-华夏红利混合型开放式证券投资基金                          5,423,094                        人民币普通股
 中国工商银行-申万巴黎新动力股票型证券投资基金                          5,248,404                        人民币普通股
 金盛证券投资基金                                                        5,020,000                        人民币普通股
                                                                      公司前十位股东中,中国建设银行-华夏优势
                                                                      增长股票型证券投资基金、中国建设银行-华
                                                                      夏红利混合型开放式证券投资基金同属华夏基
 上述股东关联关系或一致行动关系的说明                                 金管理公司管理,其他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
                                  有限售条件股份可上
      有限售条    持有的有限          市交易情况
 序
      件股东名    售条件股份     可上市    新增可上市                             限售条件
 号
         称           数量       交易时    交易股份数
                                   间      量
                                                          ①自改革方案实施之日起,上药集团所持原非流通股股份
      上海市医
                                 2008                     在二十四个月内不上市交易或者转让;②在前项规定期
      药(集
 1                188,248,134    年7月      23,715,536    满后,上药集团通过证券交易所挂牌交易出售原非流通股
      团)有限
                                 17日                     股份,出售数量占公司股份总数的比例在十二个月内不超
      公司
                                                          过百分之五,在二十四个月内不超过百分之十。
      上海市医
                                 2009
      药(集
 2                188,248,134    年7月      23,715,536
      团)有限
                                 17日
      公司
      上海市医
                                 2010
      药(集
 3                188,248,134    年7月     140,817,062
      团)有限
                                 17日
      公司

    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没有发生变更。
    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)董事会报告
    报告期内,面对药品流通市场专项整治,药品进一步降价,经营微利化状况无实质改善的严峻形势,公司努力把握医药分销对外全面开放、医药产业加速整合的机遇,以科学发展观为指导,进一步推进打造具有国际竞争力的中国一流医药分销企业的发展战略,贯彻更精、更强、更专业的工作方针,积极处理好规模、速度、质量三大关系,加快转型,加快发展,积极建设中国医药商业现代服务品牌,构筑立体分销网络,为实现更强、更快、更持久的发展奠定更厚实的基础。同时,公司正在积极采取有力措施,加快医药网络建设,降低营运成本,提高核心竞争力。
    报告期内,公司实现主营业务收入63.16亿元,比上年同期增长10.09%。因受公司参股企业上海华源长富药业(集团)有限公司上半年亏损影响,公司实现利润总额7282.54万元,比上年同期减少7.90%;实现净利润5584.02万元,比上年同期减少9.73%。实现经营性净现金流1.45亿元,比上年同期增长147.06%。
    (二)公司主营业务及其经营状况
    1、主营业务分行业、产品情况表

                                                                        单位:元币种:人民币
                                                               营业收入比营业成本比
                                                                                      毛利率比上年同期
分行业或分产品      营业收入           营业成本      毛利率(%)上年同期增上年同期增
                                                                                           增减(%)
                                                                  减(%)      减(%)
    分行业
1.工业              235,837,515.60     177,219,562.46     24.86      -2.43      -5.91 增加2.78个百分点
2.商业            6,807,894,847.14   6,359,970,728.67      6.58      10.92       9.91 增加0.87个百分点
3.服务业                596,002.00                       100.00      28.06       0.00
                                                    -
小计              7,044,328,364.74   6,537,190,291.13      7.20      10.42       9.41 增加0.86个百分点
内部抵销            728,465,309.87     724,600,262.57      0.53      13.39      12.79 增加0.53个百分点
合计              6,315,863,054.87   5,812,590,028.56      7.97      10.09       9.00 增加0.92个百分点

    其中:报告期内,上市公司向控股股东及其子公司销售产品或提供劳务的关联交易金额1611.57万元。
    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            5,649,798,635.98                    10.68
浙江地区            1,108,069,734.28                     8.07
山东地区              236,054,888.85                    16.29
安徽地区               27,527,458.23                   -11.49
其他地区               22,877,647.40                    46.91
合计                7,044,328,364.74                    10.42
内部抵消              728,465,309.87                    13.39
合计                6,315,863,054.87                    10.09

    3、对净利润产生重大影响的其他经营业务
    报告期内,无对净利润产生重大影响的其他经营业务。
    4、参股公司经营情况(适用投资收益占净利润10%以上的情况)
    报告期内,无投资收益占净利润10%以上的参股公司。
    5、主营业务及其结构与上年度发生重大变化的原因说明
    报告期内,无重大变化。
    6、主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明
    报告期内,无重大变化。
    7、利润构成与上年度相比发生重大变化的原因分析
    报告期内,无重大变化。
    (三)公司投资情况
    1、募集资金使用情况
    报告期内,公司无募集资金投资项目。
    2、非募集资金项目情况
    报告期内,公司无非募集资金投资项目。
    六、重要事项
    (一)公司治理的情况
    1、报告期内,公司按照财政部《关于印发<企业会计准则第1号—存货>等38项会计准则的通知》的要求,根据公司业务情况,重新制定了公司主要会计政策和会计估计,自2007年1月1日起执行新颁布的企业会计准则。
    2、报告期内,为进一步规范上市公司的信息披露行为,加强信息披露事务管理,增强信息披露的有效性和透明度,切实保护投资者合法权益,根据中国证监会最近颁布的《上市公司信息披露管理办法》,公司重新修订和完善了《信息披露事务管理制度》。
    3、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》和上海证监局《关于开展上海辖区上市公司治理专项活动的通知》的要求,为进一步加强公司治理水平,健全完善相关内控制度,提高上市公司质量,公司本着实事求是原则,对照相关法律法规,对公司治理情况进行了自查,形成了《上海市医药股份有限公司关于公司治理专项活动自查报告及整改计划》并在中国证监会指定的媒体和网站进行了公布。公司建立了投资者热线和投资者沟通服务平台,积极强化了与投资者的沟通,听取广大投资者和社会公众的意见和建议,促进公司治理进一步优化。
    (二)报告期实施的利润分配方案执行情况
    报告期内,经公司2006年度股东大会审议通过的2006年度利润分配方案为: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。以上利润分配股权登记日为2007年8月15日,除权日为2007年8月16日,新增可流通股份上市流通日为2007年8月17日。
    2007年中期公司不进行利润分配、公积金转增股本。
    (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
    见“其他重大事项的说明”。
    (五)报告期内公司重大关联交易事项
    报告期内,公司控股子公司上海华氏资产经营有限公司出资9875.67万元购买上海鸿昌房地产有限公司拥有的智能化、综合性涉外甲级商务楼上海国际医药贸易展览大厦9875.67平方米产权商业房产。所购房产以低于评估价的优惠价1万元/平方米进行交易,共节省购房费用2000万元。本次交易完成后,公司及上海华氏资产经营有限公司拥有该大厦90%以上产权。
    (六)托管情况
    报告期内,公司控股子公司上海华氏大药房有限公司继续由上海中西药业股份有限公司托管。
    (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,公司房地产租赁收入为8,214,295.94元,成本为3,626,737.39元。
    (九)担保情况
    单位:万元币种:人民币

                      公司对外担保情况(不包括对子公司的担保)
             发生日期                                        是否  是否为关联方
  担保对象                                担保类
            (协议签署      担保金额                担保期   履行   担保(是或
   名称                                     型
              日)                                           完毕      否)
 同济大学
             2002年3月                            连带责    至2009年
 附属同济                         542.89                                  否          否
                 5日                              任担保    12月5日
   医院
 报告期内担保发生额合计                                                                     0
 报告期末担保余额合计(A)                                                             542.89
                                   公司对子公司的担保情况
 报告期内对子公司担保发生额合计                                                       8550.00
 报告期末对子公司担保余额合计(B)                                                    9570.00
                             公司担保总额(包括对子公司的担保)
 担保总额(A+B)                                                                     10112.89
 担保总额占公司净资产的比例                                                            5.13%
 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
                                                                                         9070
 担保金额(D)
 担保总额超过净资产50%部分的金额(E)                                                      0
 上述三项担保金额合计(C+D+E)                                                           9070
 (十)委托理财情况

    为妥善解决历史遗留问题,2007年1月17日、3月19日,公司控股子公司上海华氏资产经营有限公司(下称:“华氏资产”)与中国银河证券有限责任公司(下称:“中国银河”)先后签订《业务处理协议》和《补充协议》,就华氏资产与中国银河张杨路营业部之间2004年一笔5000万元委托理财事项达成协议,要点如下:
    双方同意,以5元转1股作为对价,中国银河通过向华氏资产转让银河股份1000万股权益股份的方式偿还华氏资产5000万元的委托理财资金。权益股份包括收益权、处置权。
    银河股份上市后,华氏资产可委托中国银河并在转让价格达成一致后将全部权益股份通过证券市场转让。如转让价格低于5元/股,华氏资产有权要求中国银河支付实际转让价与5元/股之间的差额;如转让价格高于5元/股,高于5元/股的转让收益部分双方各得50%。
    (十一)承诺事项履行情况
    原非流通股东在股权分置改革过程中做出的承诺事项及其履行情况

                                                                                   承诺
                                                                                         备
 股东名称                                 承诺事项                                 履行
                                                                                         注
                                                                                   情况
 上海医药   ①自股权分置改革方案实施之日起,上海医药(集团)有限公司所持原非       正在
 (集团)   流通股股份在二十四个月内不上市交易或者转让;②在前项规定期满后,       履行
 有限公司   上海医药(集团)有限公司通过证券交易所挂牌交易出售原非流通股股         承诺
            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。

    (十二)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内,公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    (十三)其它重大事项及其影响和解决方案的分析说明
    1、公司持有其他上市公司发行的股票和证券投资情况

 序    股票代                                 占该公司股                           会计核算
                简称       持股数量(股)                     初始投资成本(元)
 号      码                                   权比例(%)                              科目
                复旦                                                              长期股权
 1    HK8231                   139,586,000         19.66%         19,147,723.08
                张江                                                              投资
                中国                                                              可供出售
 2    601988                     1,700,000            <1%             7,894,800
                银行                                                              金融资产
                工商                                                              可供出售
 3    601398                       931,298            <1%          4,864,169.45
                银行                                                              金融资产
                云内                                                              可供出售
 4    000903                       210,000            <1%             3,991,260
                动力                                                              金融资产
                宝钢                                                              可供出售
 5    600019                       260,000            <1%             2,919,800
                股份                                                              金融资产
                上港                                                              可供出售
 6    600018                       340,000            <1%             2,154,580
                集团                                                              金融资产
                交通    101,000+288,504.00                 1,185,235+288,504.00   可供出售
 7    601328                                          <1%
                银行              (限售)                             (限售)   金融资产
                龙溪                                                              可供出售
 8    600592                        45,000            <1%               972,765
                股份                                                              金融资产
                中西                                                              可供出售
 9    600842                        80,000            <1%               968,960
                药业                                                              金融资产
                中国                                                              可供出售
 10   601318                         4,000            <1%               135,200
                平安                                                              金融资产
                锦化                                                              可供出售
 11   000818                        10,000            <1%                85,320
                氯碱                                                              金融资产
                百联                                                              可供出售
 12   600631                        65,450            <1%                65,450
                股份                                                              金融资产
                中国                                                              可供出售
 13   601919                         7,000            <1%                59,360
                远洋                                                              金融资产
                中信                                                              可供出售
 14   601998                        10,000            <1%                58,000
                银行                                                              金融资产
                中国                                                              可供出售
 15   601628                         3,000            <1%                56,640
                人寿                                                              金融资产
                连云                                                              可供出售
 16   601008                         4,000            <1%                19,920
                港                                                                金融资产
                东南                                                              可供出售
 17   002135                         1,000            <1%                  9,600
                网架                                                              金融资产
                实益                                                              可供出售
 18   002137                           500            <1%                  5,150
                达                                                                金融资产
 期末持有的其他证券
                                --                --                           0      --
 投资
 合计                           --                --              44,882,436.53       --
2、公司持有非上市金融企业、拟上市公司股权的情况
                           最初投资成本      持股数量     占该公司股权比     期末账面价值
     持有对象名称
                              (元)           (股)            例(%)            (元)
  上海申银万国证券股份
                               20,000,000    20,000,000               <1%        20,000,000
              有限公司
  中国银河证券股份有限
                               50,000,000    10,000,000               <1%        50,000,000
                  公司
          小计                                                  -               70,000,000

    3、其他重大事项的说明
    ①公司下属上海华氏制药有限公司(下称:华氏制药)于2007年6月26日在上海与美国Perrigo(百利高)公司签订了医药固体制剂合同制造(OEM)协议(美国Perrigo(百利高)公司是全球最大的贴牌OTC药品生产商之一)。协议约定,华氏制药每年将为Perrigo公司生产制造21.5亿片药品,供货的初始期限为5年。在此基础上,双方还约定继续协商进一步扩大OEM的合作。协议的签署,有助于上海医药形成新的盈利增长点。
    ②  2007年5月15日,公司与日本铃谦株式会社签订了设立医药分销合资企业的协议。决定以上海沪中医药有限公司为基础,以股权转让方式变更设立中日合资上海铃谦沪中医药有限公司。重组后的上海沪中医药有限公司50%股权对应的账面净资产值为3779.6万元,转让对价为13500万元。目前公司正在进一步推进项目报批工作。
    本次合资对公司推进国际化战略,加快医药分销国际化步伐,构筑引进、消化并创新国际医药分销先进理念与模式的平台;加快医药商业模式率先转型,创新盈利结构,提升市场价值;实现医药中高端品种、先进管理模式和增值服务技术等重要经营资源的直接引进,提升核心竞争力;借船出海,逐步开拓海外分销渠道,实现国内外联动均有十分重要的意义。
    ③报告期内,根据公司2006年度股东大会决议,公司决定申请发行一年期短期融资券7亿元,现报批工作正在办理中。短期融资券的发行,有助于公司降低财务费用。
    ④关于上海华源长富药业(集团)有限公司会计处理作重大调整导致我公司权益受损的情况及处理:
    1)问题由来
    上海华源长富(集团)有限公司(下称:华源长富)系我司持有24.13%股权的参股企业,中国华源集团有限公司及其子公司持有该司75.87%股权。
    2007年6月,我司接华源长富通知,该司决定对已经董事会审议通过的2006年度审计报告进行调整,并收到未经该司董事会和股东会审议由该司审计机构岳华会计师事务所有限责任公司2007年5月24日后出具的有保留意见的2006年度审计报告(调整稿)。该审计机构保留意见对华源长富为关联方应收款项6216万元全额计提坏帐准备、对其控股子公司无锡华源发马制药有限公司未出现减值迹象的长期投资4800万元全额计提长期投资减值准备均明确表示无法确认。
    2)公司调查
    为充分维护股东权益,查清事实,2007年7月,我司委托立信会计师事务所有限公司对华源长富2006年度审计报告(调整后)中的保留事项及2007年半年报亏损情况进行了专题调查。
    专题调查报告对华源长富为涉及关联方的6216万元欠款,包括“中国华源集团2003年5月向华源长富借款及利息余额2947万元、安徽华源生物药业有限公司2003年5月向华源长富增资2867万元而同月华源长富又付给该司暂付款余额3200万元、华源长富2003年12月代中国华源集团垫付云峰药业股权转让款138万元(其中2006年度计提69万元坏帐准备)”计提全额减值准备明确指出有失妥当。
    专题调查报告还指出,华源长富做出上述如此重大的财务处理,未经公司董事会的审议批准,且在明知另一方股东持不同意见的情况下,由大股东单方作出决定的处理方式有失妥当。
    3)公司的态度及对2006年报的处理
    公司认为,对华源长富的上述会计处理,该司审计机构和我司审计机构均提出了不同意见。但因华源长富到目前为止仍未改变上述会计处理,故公司在采取进一步措施维护股东权益的同时,按照会计谨慎性原则的要求,对华源长富上述重大会计差错按持股比例进行了追溯调整,并对比较会计报表年初数和上年数作了相应调整,由此影响公司2006年度净利润-29,772,683.42元;影响公司2007年初留存收益-29,772,683.42元,其中影响公司2007年初未分配利润-26,795,415.08元。鉴于上述原因,此项会计处理的最终结果仍可能存在不确定性。
    4)关于华源长富2007年半年报亏损问题。
    华源长富2007年7月正式提交给公司的半年报,表明该司2007年上半年亏损4969万元。对此,立信会计师事务所有限公司专项调查报告指出:在2007年4月27日浙江省杭州市中级人民法院判决的案例中,杭州伽玛公司归还银行借款1500万元本金及利息,华源长富承担相应连带责任,华源长富对此计提了预计负债1500万。因华源长富在这一判例中并未行使其拥有的追索权力,而直接计提了预计负债1500万元,故我司对该笔预计负债不予确认。华源长富为安置职工发生费用近3000万元。
    根据专题调查结果,公司确认华源长富2007年上半年亏损3469万元,故影响公司2007年上半年投资收益-837万元。
    (十四)信息披露索引

                                   刊载的报刊名称及    刊载日
              事项                                               刊载的互联网网站及检索路径
                                         版面             期
                                  《上海证券报》D16    2007年
 于获准成为全国性麻醉药品和精                                    上海证券交易所网站
                                  版《中国证券报》     1月16
 神药品定点批发企业的公告                                        http:\\www.sse.com.cn
                                  C010版               日
                                  《上海证券报》D41    2007年
 关于控股股东的股东股权变更的                                    上海证券交易所网站
                                  版《中国证券报》     1月19
 提示性公告                                                      http:\\www.sse.com.cn
                                  B13版                日
                                  《上海证券报》D89    2007年
 关于控股子公司委托理财资金清                                    上海证券交易所网站
                                  版《中国证券报》     3月28
 偿事项的公告                                                    http:\\www.sse.com.cn
                                  C088版               日
                                  《上海证券报》       2007年
                                                                 上海证券交易所网站
 2006年度业绩预增更正公告         D104版《中国证券     3月30
                                                                 http:\\www.sse.com.cn
                                  报》C099版           日
                                  《上海证券报》       2007年
                                                                 上海证券交易所网站
 二届四十九次董事会决议公告       145、147版《中国     3月31
                                                                 http:\\www.sse.com.cn
                                  证券报》C103版       日
                                  《上海证券报》       2007年    上海证券交易所网站
 二届十九次监事会决议公告
                                  145、147版《中国     3月31     http:\\www.sse.com.cn
                                  证券报》C103版       日
                                  《上海证券报》       2007年
                                                                 上海证券交易所网站
 关于债务重组的公告               145、147版《中国     3月31
                                                                 http:\\www.sse.com.cn
                                  证券报》C103版       日
                                  《上海证券报》       2007年
 关于重大会计差错更正事项的提                                    上海证券交易所网站
                                  145、147版《中国     3月31
 示性公告                                                        http:\\www.sse.com.cn
                                  证券报》C103版       日
 关于被授予全国医药行业《药品     《上海证券报》D44    2007年
                                                                 上海证券交易所网站
 质量诚信建设示范企业》称号的     版《中国证券报》     4月13
                                                                 http:\\www.sse.com.cn
 公告                             C026版               日
                                  《上海证券报》D40    2007年
                                                                 上海证券交易所网站
 2007年第一季度报告               版《中国证券报》     4月27
                                                                 http:\\www.sse.com.cn
                                  C023版               日
                                  《上海证券报》A16    2007年
                                                                 上海证券交易所网站
 关于股票停牌的公告               版《中国证券报》     5月14
                                                                 http:\\www.sse.com.cn
                                  C003版               日
                                  《上海证券报》D28    2007年
                                                                 上海证券交易所网站
 二届五十次董事会决议公告         版《中国证券报》     5月17
                                                                 http:\\www.sse.com.cn
                                  C003版               日
                                  《上海证券报》D16    2007年
                                                                 上海证券交易所网站
 整改报告                         版《中国证券报》     5月23
                                                                 http:\\www.sse.com.cn
                                  C003版               日
                                  《上海证券报》D22    2007年
 关于履行股权分置改革承诺的提                                    上海证券交易所网站
                                  版《中国证券报》     5月29
 示性公告                                                        http:\\www.sse.com.cn
                                  B12版                日
                                  《上海证券报》D11    2007年
 关于履行股权分置改革承诺的提                                    上海证券交易所网站
                                  版《中国证券报》     5月30
 示性公告中数字更正的公告                                        http:\\www.sse.com.cn
                                  C013版               日
                                  《上海证券报》D14    2007年
 二届五十一次董事会决议暨召开                                    上海证券交易所网站
                                  版《中国证券报》     5月31
 2006年度股东大会公告                                            http:\\www.sse.com.cn
                                  C007版               日
                                  《上海证券报》D14    2007年
                                                                 上海证券交易所网站
 二届二十次监事会决议公告         版《中国证券报》     5月31
                                                                 http:\\www.sse.com.cn
                                  C007版               日
                                  《上海证券报》D14    2007年
 关于控股子公司购置商业房产暨                                    上海证券交易所网站
                                  版《中国证券报》     5月31
 关联交易公告                                                    http:\\www.sse.com.cn
                                  C007版               日
 关于限售股股东上海医药(集       《上海证券报》D6
                                                       2007年    上海证券交易所网站
 团)有限公司认沽权利实施结果     版《中国证券报》
                                                       6月6日    http:\\www.sse.com.cn
 及行权账户暂不清算的公告         C006版
 上海医药控股股东上药集团关于
                                  《上海证券报》D8     2007年
 对已行使认沽权利的投资者确认                                    上海证券交易所网站
                                  版《中国证券报》     6月12
 行权及行权必遭损失的提示性公                                    http:\\www.sse.com.cn
                                  C011版               日
 告
                                  《上海证券报》D16    2007年
                                                                 上海证券交易所网站
 二届临时董事会决议公告           版《中国证券报》     6月14
                                                                 http:\\www.sse.com.cn
                                  C003版               日
 关于确认上海医药认沽权利行权     《上海证券报》30     2007年    上海证券交易所网站
 结果及对已行权股份解冻的提示     版《中国证券报》     6月16     http:\\www.sse.com.cn
 性公告                           C007版               日
                                  《上海证券报》D9     2007年
 关于2006年度股东大会召开地点                                    上海证券交易所网站
                                  版《中国证券报》     6月21
 的公告                                                          http:\\www.sse.com.cn
                                  C010版               日
                                  《上海证券报》48     2007年
                                                                 上海证券交易所网站
 2006年度股东大会决议公告         版《中国证券报》     6月30
                                                                 http:\\www.sse.com.cn
                                  C031版               日
七、财务会计报告(未经审计)
 (一)财务报表
                                                                                                                     资产负债表
                                                                                                             2007年06月30日
                                                                                                                                                                                                 单位:元币种:人民币
               编制单位:上海市医药股份有限公司
                                                    合并                                            母体                                                                            合并                                             母体
                                                                                                                                   负债和所有者权
           资产
                                                                                                                                益(或股东权益)
                                    期末余额                年初余额                期末余额                 年初余额                                期末余额                 年初余额                期末余额         年初余额
  流动资产:
  货币资金                           686,077,674.74        534,755,148.77          233,892,715.40            152,333,108.39   短期借款               2,130,510,000.00        2,159,700,000.00        1,874,000,000.00  1,956,000,000.00
  交易性金融资产                                  -                                             -                         -   交易性金融负债         -                       -
  应收票据                            55,069,950.67         56,154,513.02           15,656,467.31            29,338,299.40    应付票据               428,903,405.29          317,135,887.23          417,236,502.47    311,711,443.72
  应收账款                         2,214,920,588.97      1,835,825,992.16        1,048,682,812.53             865,676,291.22  应付账款               1,963,393,574.77        1,797,318,250.25        758,281,352.06    741,525,896.94
  预付款项                           108,028,720.79        252,767,464.38           85,657,766.05            153,612,852.20   预收款项               52,034,548.36           158,519,077.69          20,056,904.07     107,886,067.39
  应收利息                                         -                    -                       -                         -   应付职工薪酬           37,533,944.53           27,656,151.61           1,900,219.23      975,603.43
  应收股利                             1,242,805.32          1,242,805.32                       -                         -   应交税费               23,036,838.09           19,469,407.35           11,576,483.44     11,324,327.48
  其他应收款                         469,468,329.56        481,335,693.54          879,144,088.04            808,024,782.19   应付利息               6,079,456.26            6,110,812.27            2,850,406.56      3,268,099.08
  存货                             1,108,749,083.27      1,223,088,393.90          558,240,664.57            669,688,586.33   应付股利               5,984,018.86            7,151,358.52                           -  -
  一年内到期的非流                                -                                              -                         -  其他应付款             354,602,343.71          202,382,534.64          226,774,511.12    38,684,638.38
动资产
  其他流动资产                                    -                                              -                         -  一年内到期的非流                               -                       73,174.98           -
                                                                                                                              动负债
      流动资产合计                 4,643,557,153.32      4,385,170,011.09         2,821,274,513.90          2,678,673,919.73  其他流动负债                                   -                                           -
  非流动资产:                                                                                                                流动负债合计           5,002,078,129.87        4,695,516,654.54        3,312,676,378.95  3,171,376,076.42
  可供出售金融资产                    27,757,879.45         20,154,220.00                         -                           非流动负债:
  持有至到期投资                                   -                                              -                           长期借款               1,240,000.00            1,240,000.00             -                  -
  长期应收款                          50,000,000.00         50,000,000.00                         -                           应付债券               -                       -                        -                  -
  长期股权投资                       560,487,940.21        560,206,685.16          1,344,994,212.90         1,360,722,680.43  长期应付款             38,876,058.84           24,671,335.84           31,685,572.04      17,623,857.04
  投资性房地产                                    -                                               -                           专项应付款             -                       -                        -                  -
  固定资产                         1,258,284,343.50      1,183,645,869.97            717,370,771.19           697,020,004.56  预计负债               15,593,299.67           46,061,014.23           11,312,377.78      25,230,000.00
  在建工程                            72,285,494.79         65,285,135.09              1,857,658.00             1,172,498.00  递延所得税负债         1,170,377.85            2,913,114.45             -
  工程物资                                        -                     -                         -                        -  其他非流动负债         -                       44,328.13                         -
  固定资产清理                               634.36                     -                         -                        -  非流动负债合计         56,879,736.36           74,929,792.65           4,997,949.82      42,853,857.04
  生产性生物资产                                  -                                               -                           负债合计               5,058,957,866.23        4,770,446,447.19        3,355,674,328.77  3,214,229,933.46
  油气资产                                        -                                               -                           所有者权益(或股
                                                                                                                              东权益):
  无形资产                           379,819,427.09        384,810,454.31             64,269,105.23            65,333,816.96  实收资本(或股         474,310,737.00          474,310,737.00          474,310,737.00    474,310,737.00
                                                                                                                              本)
  开发支出                                        -                                               -                           资本公积               686,787,722.40          686,787,722.40          686,787,722.40    686,787,722.40
  商誉                                            -                                               -                           减:库存股             -                                                -
  长期待摊费用                        11,012,754.79         16,327,785.01                607,280.81             1,261,677.25  盈余公积               328,837,178.31          328,837,178.31           232,750,929.26   232,750,929.26
  递延所得税资产                      27,159,597.44         27,159,597.44             19,585,079.61            19,585,079.61  未分配利润             124,545,161.70          84,771,667.00            220,434,904.21   215,690,354.42
  其他非流动资产                                    -                                             -                           外币报表折算差额       -                       -                        -
    非流动资产合计                2,386,808,071.63       2,307,589,746.98         2,148,684,107.74          2,145,095,756.81  归属于母公司所有       1,614,480,799.41        1,574,707,304.71         1,614,284,292.87 1,609,539,743.08
                                                                                                                              者权益合计
                                                                                                                              少数股东权益           356,926,559.31          347,606,006.17           -
                                                                                                                              所有者权益(或         1,971,407,358.72        1,922,313,310.88         1,614,284,292.87 1,609,539,743.08
                                                                                                                              股东权益)合计
                                                                                                                              负债和所有者权
         资产总计                 7,030,365,224.95       6,692,759,758.07         4,969,958,621.64          4,823,769,676.54  益(或股东权益)       7,030,365,224.95        6,692,759,758.07                4,969,958,621.64 4,823,769,676.54
                                                                                                                                           总计
               公司法定代表人:钱◇
                                                                                                                                15

上海市医药股份有限公司2007年半年度报告
编制单位:上海市医药股份有限公司
                                                                        利润表
                                                                  2007年1-6月
                                                                                                                       单位:元币种:人民币
编制单位:上海市医药股份有限公司
                                                           合并                                           母体
                项目
                                           本年累计数             同期累计数              本年累计数              同期累计数
  一、营业收入                            6,315,863,054.87       5,737,216,876.41        3,448,310,811.97        3,070,981,704.55
  减:营业成本                            5,812,590,028.56       5,332,703,546.44        3,237,849,117.28        2,919,745,255.39
  营业税金及附加                              9,480,535.69           4,741,855.44            3,592,622.60             -141,554.65
  销售费用                                  233,813,123.17         161,700,882.13          115,085,560.57           57,792,289.20
  管理费用                                  135,498,102.97         126,317,258.53           31,023,955.98           25,772,922.45
  财务费用                                   68,654,086.47          47,341,461.09           56,948,422.87           36,279,347.33
  资产减值损失                                 -194,359.09                       -                       -
  加:公允价值变动收益(损
                                                          -                      -                       -
失以“-”号填列)
  投资收益(损失以“-”号
                                             13,152,305.60          14,663,326.85              475,153.27              815,712.33
填列)
  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“-                    69,173,842.70          79,075,199.63            4,286,285.94           32,349,157.16
”号填列)
  加:营业外收入                              5,616,209.31           3,829,405.87              853,678.48             107,569.13
  减:营业外支出                              1,964,668.66           3,828,300.77               75,309.93           2,092,031.52
  其中:非流动资产处置损失                                -                      -                       -
  三、利润总额(亏损总额以
                                             72,825,383.35          79,076,304.73            5,064,654.49           30,364,694.77
“-”号填列)
  减:所得税费用                             16,985,166.82          17,214,706.09              320,104.70           4,834,742.69
  四、净利润(净亏损以“-
                                             55,840,216.53          61,861,598.64            4,744,549.79           25,529,952.08
”号填列)
公司法定代表人:钱◇
                                                                                                                                    现金流量表
                                                                                                                                 2007年1-6月
                                                                                                                                                                                                                   单位:元币种:人民币
                              编制单位:上海市医药股份有限公司
                                                                      合并                                              母体                                      补充资料                                      合并                                           母体
                   项目                                                                                                                              1.将净利润调节为经营活
                                                    本年累计数               同期累计数                本年累计数               同期累计数                                                     本年累计数              同期累计数             本年累计数             同期累计数
                                                                                                                                                    动现金流量:
  一、经营活动产生的现金流                               棗                        棗                       棗                       棗               净利润                                       62,690,997.01           61,869,689.26     11,676,702.23          51,097,034.15
量:
  销售商品、提供劳务收到的                          7,765,511,718.59        6,268,629,271.03          3,897,482,344.04         3,189,786,136.32       加:资产减值准备                         -194,359.09             329,516.11                    -                       -
现金
                                                                                                                                                      固定资产折旧、油气资
  收到的税费返还                                       50,023,071.08            6,239,094.78             46,451,212.60             4,948,966.56产折耗、生产性生物资产                              22,730,192.16           22,421,551.48     12,783,028.99           2,114,936.76
                                                                                                                                                    折旧
  收到其他与经营活动有关的                                413,027.66           12,134,164.90                            -         11,392,493.55       无形资产摊销                             4,847,899.57           5,009,503.29             797,205.27             452,993.48
现金
  经营活动现金流入小计                              7,815,947,817.33        6,287,002,530.71          3,943,933,556.64         3,206,127,596.43       长期待摊费用摊销                         6,206,746.22           2,954,224.64           2,018,018.48            1,528,537.75
                                                                                                                                                      处置固定资产、无形资
  购买商品、接受劳务支付的                       7,151,139,626.96          5,755,966,777.47         3,608,019,657.13         3,022,399,075.21产和其他长期资产的损失                           -3,618,752.40             39,351.42              11,455.52                    -
现金
                                                                                                                                                    (收益以“-”号填列)
  支付给职工以及为职工支付                            156,072,194.07          144,412,137.61             70,191,814.63            63,470,723.16       固定资产报废损失(收                      184,099.29             -188,530.90              1,755.99               11,428.53
的现金                                                                                                                                              益以“-”号填列)
                                                    153,007,160.45             82,938,052.38             50,604,922.21             2,019,497.99       公允价值变动损失(收
  支付的各项税费                                                                                                                                                                                       -                                             -
                                                                                                                                                    益以“-”号填列)
  支付其他与经营活动有关的                            210,694,591.49          244,981,489.94            109,373,599.77           165,357,751.85       财务费用(收益以                             61,782,934.61           59,610,129.36     50,450,602.10          47,357,028.43
现金                                                                                                                                                “-”号填列)
                                                                                                                                                      投资损失(收益以
  经营活动现金流出小计                              7,670,913,572.97        6,228,298,457.40          3,838,189,993.74         3,253,247,048.21                                              -20,008,096.08          -14,018,334.36          -7,412,315.71         -26,382,794.40
                                                                                                                                                    “-”号填列)
  经营活动产生的现金流量净                            145,034,244.36           58,704,073.31            105,743,562.90           -47,119,451.78       递延所得税资产减少                               -                                             -
额                                                                                                                                                    (增加以“-”号填列)
  二、投资活动产生的现金流                               棗                        棗                       棗                       棗               递延所得税负债增加                      -1,742,736.60                                          -
量:                                                                                                                                                  (减少以“-”号填列)
                                                                                                                                                      存货的减少(增加以
  收回投资收到的现金                                      381,233.60           83,096,991.19                            -         68,096,991.19                                              114,338,850.63          105,070,842.63         111,447,461.76          90,069,178.13
                                                                                                                                                    “-”号填列)
                                                                                                                                                      经营性应收项目的减少
  取得投资收益收到的现金                               13,365,809.49           40,257,086.21             16,203,620.80            22,028,268.04                                              -256,598,285.89         -83,423,575.91        -215,046,775.06         -12,473,379.55
                                                                                                                                                    (增加以“-”号填列)
  处置固定资产、无形资产和                             16,235,773.40            7,143,391.58                168,607.84             6,864,800.00       经营性应付项目的增加                   154,414,754.93         -100,970,293.71         139,016,423.33              -200,894,415.06
其他长期资产收回的现金净额                                                                                                                            (减少以“-”号填列)
  处置子公司及其他营业单位                                           -                                                  -                             其他                                             -                      -                      -                       -
收到的现金净额
  收到其他与投资活动有关的                                  8,370.41            1,812,549.78                            -                        -    经营活动产生的现金流                   145,034,244.36                58,704,073.31    105,743,562.90         -47,119,451.78
现金                                                                                                                                                量净额
                                                                                                                                                     2.不涉及现金收支的重大
  投资活动现金流入小计                                 29,991,186.90          132,310,018.76             16,372,228.64            96,990,059.23                                                      棗                     棗                     棗                      棗
                                                                                                                                                    投资和筹资活动:
  购建固定资产、无形资产和                             29,832,927.83          100,605,124.49              8,726,489.88            85,254,799.28       债务转为资本                                             -                                              -
其他长期资产支付的现金
                                                     13,000,862.70              1,429,006.18                            -                        -    一年内到期的可转换公
  投资支付的现金                                                                                                                                                                                               -                                              -
                                                                                                                                                    司债券
  取得子公司及其他营业单位                                           -                         -                        -                             融资租入固定资产                                         -                                              -
支付的现金净额
  支付其他与投资活动有关的                                                                                                                           3.
                                                           11,533.61                           -                        -                        -      现金及现金等价物净变                         棗                     棗                     棗                      棗
现金                                                                                                                                                动情况:
  投资活动现金流出小计                                 42,845,324.14          102,034,130.67              8,726,489.88            85,254,799.28       现金的期末余额                          686,077,674.74         593,658,613.72          233,892,715.40          248,068,115.75
  投资活动产生的现金流量净                            -12,854,137.24           30,275,888.09              7,645,738.76            11,735,259.95       减:现金的期初余额                      534,755,148.77         314,205,621.01          152,333,108.39           68,278,196.15

  三、筹资活动产生的现金流                               棗                        棗                       棗                       棗               加:现金等价物的期末                                     -                       -                      -                       -
量:                                                                                                                                                余额
                                                                     -                         -                        -                        -    减:现金等价物的期初
  吸收投资收到的现金                                                                                                                                                                                           -                       -                      -                       -
                                                                                                                                                    余额
  取得借款收到的现金                                 -29,190,000.00            263,646,979.67          -82,000,000.00           250,000,000.00        现金及现金等价物净增                    151,322,525.97         279,452,992.71           81,559,607.01          179,789,919.60
                                                                                                                                                    加额
  收到其他与筹资活动有关的                           120,583,063.72                            -       100,000,000.00                            -
现金
  筹资活动现金流入小计                                91,393,063.72            263,646,979.67           18,000,000.00           250,000,000.00
  偿还债务支付的现金                                                 -                         -                        -                        -
  分配股利、利润或偿付利息                            67,507,418.56             73,533,056.44           49,829,694.65            34,825,888.57
支付的现金
  支付其他与筹资活动有关的                             3,420,959.32               -359,108.08                           -                        -
现金
  筹资活动现金流出小计                                70,928,377.88             73,173,948.36           49,829,694.65            34,825,888.57
  筹资活动产生的现金流量净                           20,464,685.84           190,473,031.31            -31,829,694.65           215,174,111.43

  四、汇率变动对现金及现金                            -1,322,266.99                            -                        -                        -
等价物的影响
  五、现金及现金等价物净增                          151,322,525.97           279,452,992.71             81,559,607.01           179,789,919.60
加额
  加:期初现金及现金等价物                          534,755,148.77           314,205,621.01            152,333,108.39            68,278,196.15
余额
  六、期末现金及现金等价物                           686,077,674.74            593,658,613.72          233,892,715.40           248,068,115.75
余额
                              公司法定代表人:钱◇
                                                                                                                     合并所有者权益变动表
                                                                                                                               2007年1-6月
                            编制单位:上海市医药股份有限公司
                                                                                                                                                                                                                 单位:元币种:人民币
                                                                                          本年累计数                                                                                                                 同期累计数
                                         实收资本                                                                                                                  实收资本
              项目                                                                减:                                                                                                                       减:
                                                               资本公积                       盈余公积             未分配利润           所有者权益合计                                   资本公积                         盈余公积             未分配利润          所有者权益合计
                                          (或股本)                             库存股                                                                              (或股本)                               库存股
  一、上年年末余额                  474,310,737.00         679,129,582.40           -      331,814,446.65         270,199,300.87       1,755,454,066.92        474,310,737.00         678,818,701.09                  326,878,455.22        277,560,785.87         1,757,568,679.18
  加:会计政策变更                                           7,658,140.00                                        -158,632,218.79        -150,974,078.79                                    31,052.11                                       -161,773,946.99          -161,742,894.88
  前期差错更正                                                                              -2,977,268.34         -26,795,415.08         -29,772,683.42                                                                -5,826,400.00        -23,305,600.00           -29,132,000.00
  二、本年年初余额                  474,310,737.00         686,787,722.40           -      328,837,178.31          84,771,667.00       1,574,707,304.71        474,310,737.00         678,849,753.20           -      321,052,055.22         92,481,238.88         1,566,693,784.30
  三、本年增减变动金额                             -                     -          -                    -         39,773,494.70          39,773,494.70                       -                     -          -                    -        51,097,034.15            51,097,034.15
(减少以“-”号填列)
  (一)净利润                                                                                                     39,773,494.70          39,773,494.70                                                                                      51,097,034.15            51,097,034.15
  (二)直接计入所有者权                           -                     -          -                    -                      -                       -                     -                     -          -                    -                      -                       -
益的利得和损失
 1.可供出售金融资产公                                                                                                                                  -                                                                                                                          -
允价值变动净额
 2.权益法下被投资单位
其他所有者权益变动的影                                                                                                                                  -                                                                                                                          -

 3.与计入所有者权益项                                                                                                                                  -                                                                                                                          -
目相关的所得税影响
 4.其他                                                                                                                                                -                                                                                                                          -
  上述(一)和(二)小计                           -                     -          -                    -        39,773,494.70           39,773,494.70                       -                     -          -                    -        51,097,034.15            51,097,034.15
  (三)所有者投入和减少                           -                     -          -                    -                      -                       -                     -                     -          -                    -                      -                       -
资本
 1.所有者投入资本                                                                                                                                       -                                                                                                                          -
 2.股份支付计入所有者                                                                                                                                  -                                                                                                                          -
权益的金额
 3.其他                                                                                                                                                -                                                                                                                          -
  (四)利润分配                                   -                     -          -                    -                      -                       -                     -                     -          -                    -                      -                       -
 1.提取盈余公积                                                                                                                                        -                                                                                                                          -
 2.对所有者(或股东)                                                                                                                                  -                                                                                                                          -
的分配
 3.其他                                                                                                                                                -                                                                                                                          -
  (五)所有者权益内部结                           -                     -          -                    -                      -                       -                     -                     -          -                    -                      -                       -

 1.资本公积转增资本                                                                                                                                    -                                                                                                                          -
(或股本)
 2.盈余公积转增资本                                                                                                                                    -                                                                                                                          -
(或股本)
 3.盈余公积弥补亏损                                                                                                                                    -                                                                                                                          -
 4.其他                                                                                                                                                -                                                                                                                          -
  四、本年年末余额                  474,310,737.00        686,787,722.40            -     328,837,178.31         124,545,161.70        1,614,480,799.41        474,310,737.00        678,849,753.20            -     321,052,055.22         143,578,273.03         1,617,790,818.45
                                                                                                                     母体所有者权益变动表
                                                                                                                               2007年1-6月
                            编制单位:上海市医药股份有限公司
                                                                                                                                                                                                                 单位:元币种:人民币
                                                                                       本年累计数                                                                                                                  同期累计数
            项目                      实收资本                                                                                                                   实收资本
                                                            资本公积           减:          盈余公积            未分配利润           所有者权益合计                                    资本公积           减:         盈余公积              未分配利润          所有者权益合计
                                       (或股本)                              库存股                                                                               (或股本)                               库存股
  一、上年年末余额                474,310,737.00        679,129,582.40                  235,728,197.60          401,402,095.47       1,790,570,612.47        474,310,737.00        678,818,701.09                    234,850,377.25         376,227,515.57        1,764,207,330.91
  加:会计政策变更                                        7,658,140.00                                        -158,916,325.97         -151,258,185.97                                    31,052.11                                        -135,907,270.49         -135,876,218.38
  前期差错更正                                                                            -2,977,268.34         -26,795,415.08         -29,772,683.42                                                                 -5,826,400.00         -23,305,600.00          -29,132,000.00
  二、本年年初余额                474,310,737.00        686,787,722.40            -     232,750,929.26         215,690,354.42        1,609,539,743.08        474,310,737.00         678,849,753.20            -     229,023,977.25         217,014,645.08        1,599,199,112.53
  三、本年增减变动金额                           -                     -          -                    -          4,744,549.79           4,744,549.79                       -                     -           -                    -                      -                       -
(减少以“-”号填列)
  (一)净利润                                                                                                    4,744,549.79           4,744,549.79                                                                                                                             -
  (二)直接计入所有者                           -                     -          -                    -                      -                       -                     -                     -           -                    -                      -                       -
权益的利得和损失
 1.可供出售金融资产                                                                                                                                  -                                                                                                                           -
公允价值变动净额
 2.权益法下被投资单
位其他所有者权益变动                                                                                                                                  -                                                                                                                           -
的影响
 3.与计入所有者权益                                                                                                                                  -                                                                                                                           -
项目相关的所得税影响
 4.其他                                                                                                                                              -                                                                                                                           -
  上述(一)和(二)小                           -                     -          -                    -          4,744,549.79           4,744,549.79                       -                     -           -                    -                      -                       -

  (三)所有者投入和减                           -                     -          -                    -                      -                       -                     -                     -           -                    -                      -                       -
少资本
 1.所有者投入资本                                                                                                                                     -                                                                                                                           -
 2.股份支付计入所有                                                                                                                                  -                                                                                                                           -
者权益的金额
 3.其他                                                                                                                                              -                                                                                                                           -
  (四)利润分配                                 -                     -          -                    -                      -                       -                     -                     -           -                    -                      -                       -
 1.提取盈余公积                                                                                                                                      -                                                                                                                           -
 2.对所有者(或股                                                                                                                                    -                                                                                                                           -
东)的分配
 3.其他                                                                                                                                              -                                                                                                                           -
  (五)所有者权益内部                           -                     -          -                    -                      -                       -                     -                     -           -                    -                      -                       -
结转
 1.资本公积转增资本                                                                                                                                  -                                                                                                                           -
(或股本)
 2.盈余公积转增资本                                                                                                                                  -                                                                                                                           -
(或股本)
 3.盈余公积弥补亏损                                                                                                                                  -                                                                                                                           -
 4.其他                                                                                                                                              -                                                                                                                           -
  四、本年年末余额                474,310,737.00        686,787,722.40            -     232,750,929.26          220,434,904.21       1,614,284,292.87        474,310,737.00        678,849,753.20             -      229,023,977.25         217,014,645.08        1,599,199,112.53

    公司法定代表人:钱◇                                 财务报表附注
    一、公司简介:
    上海市医药股份有限公司(以下简称公司)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。
    二、本公司采用的主要会计政策、会计估计和合并会计报表的编制方法
    (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、股东权益变动和现金流量等有关信息。
    (二)     编制基础
    公司以持续经营为基础,根据实际发生的交易和事项,按照《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。
    资产负债表年初数和可比期间的利润表,系按照证监发[2006]136号文和证监会计字[2007]10号文的规定,对《企业会计准则第38号—首次执行企业会计准则》第五条至第十九
    条规定需要追溯调整的事项,按照追溯调整的原则进行调整后而编制的。
    (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。
    本报告期为2007年1月1日至2007年6月30日止。
    (四)      记账本位币
    采用人民币为记账本位币。
    (五)     计量属性在本年度发生变化的报表项目及其本年度采用的计量属性
    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)       计量属性在本年度发生变化的报表项目
    本年度报表项目的计量属性未发生变化。
    (六)     现金等价物的确定标准
    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
    外币业务采用业务发生当日的市场汇价(中间价)将外币金额折合为人民币金额记账。
    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
    管理层按照取得金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债;持有至到期投资;贷款和应收款项;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应收款项和贷款
    公司对外销售商品或提供劳务形成的应收债权,以向购货方应收的合同或协议价款作为初始确认金额。
    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。
    1.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。
    2.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直接参考活跃市场中的报价或采用估值技术等。
    (5)       金融工具的汇率风险
    (6)       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。
    ③   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。(一零)   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。
    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年~2年                                          10%
                       2年~3年                                          20%
                       3年以上                                           50%
 (一一)   存货核算方法

    (1)       存货的分类
    存货分类为:在途物资、原材料、周转材料、库存商品、在产品、发出商品、委托加工物资、消耗性生物资产等。
    (2)        发出存货的计价方法
    ①存货发出时按加权平均法计价。
    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。
    (一二)   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-出租用资产采用与同类固定资产相同的折旧政策,出租用土地使用权按与无形资产相同的摊销政策;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。
    (一三)   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:
    与该固定资产有关的经济利益很可能流入企业;
    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……。
    (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限平均摊销。
    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          预计使用年限      预计净残值率         年折旧率
  房屋及建筑物        25-35年              4%             3.84%-2.74%
    机器设备           6-18年              4%               16%-5.33%
    运输设备           8-14年              4%               12%-6.86%
 电器及办公设备        5-10年              4%              19.2%-9.6%

    (一四)   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。
    (一五)   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,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;在非货币性资产交换具备商业实质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无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    (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:
    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:
    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。
    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;无法预见
    无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。
    (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。
    (一六)   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:
    预付经营租入固定资产的租金,按租赁合同规定的期限平均摊销。
    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。
    (一七)   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。企业难以对单项资产的可收回金额进行估计的,以该资产所属的资产组为基础确定资产组的可收回金额。
    (一八)   资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据
    (说明提示:资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。同时,在认定资产组时,考虑公司管理层管理生产经营活动的方式和对资产的持续使用或者处置的决策方式等。)
    资产组的可收回金额低于其账面价值的,确认相应的减值损失。
    资产组的可收回金额按该资产组的公允价值减去处置费用后的净额与其预计未来现金流量的现值两者之间较高者确定。在合并财务报表中反映的商誉,不包括子公司归属于少数股东权益的商誉。但对相关的资产组进行减值测试时,将归属于少数股东权益的商誉包括在内,调整资产组的账面价值,然后根据调整后的资产组账面价值与其可收回金额进行比较。如上述资产组发生减值的,该损失按比例扣除少数股东权益份额后,确认归属于母公司的商誉减值损失。)
    (一九)   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:公司在购买日按照《企业会计准则第20号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。
    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。
    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。
    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。
    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)。
    (二零)   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。
    (二一)   股份支付
    (1)       股份支付的种类
    对于以权益结算的涉及职工的股份支付,按照授予日权益工具的公允价值计入成本费用和资本公积(其他资本公积),不确认其后续公允价值变动;对于以现金结算的涉及职工的股份支付,按照每个资产负债表日权益工具的公允价值重新计量,确定成本费用和应付职工薪酬。
    (2)       公允价值的确定方法
    对于授予的期权等权益工具存在活跃市场的,按照活跃市场中的报价确定其公允价值。对于授予的期权等权益工具不存在活跃市场的,采用Black-Scholes期权定价模型等确定其公允价值,选用的期权定价模型至少应当考虑以下因素:①期权的行权价格;②期权的有效期;③标的股份的现行价格④股价预计波动率;⑤股份的预计股利;⑥期权有效期内的无风险利率。
    (3)       确认可行权权益工具最佳估计的依据
    等待期内每个资产负债表日,公司根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益工具数量。在可行权日,最终预计可行权权益工具的数量应当与实际可行权数量一致。
    根据上述权益工具的公允价值和预计可行权的权益工具数量,计算截至当期累计应确认的
    成本费用金额,再减去前期累计已确认金额,作为当期应确认的成本费用金额。
    (二二)   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。提供劳务交易的完工进度,依据已完工作的测量(或已经提供的劳务占应提供劳务总量的比例,或已经发生的成本占估计总成本的比例)确定。
    按照已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或协议价款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额,结转当期劳务成本。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。分别下列情况确定让渡资产使用权收入金额:
    ①利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    ②使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。
    (二三)   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,公司控制的特殊目的主体也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。(对于子公司所采用的会计政策与母公司不一致的,在编制合并财务报表时,已按母公司会计政策进行必要的调整。)
    (二五)   本年度主要会计政策、会计估计的变更和重大会计差错更正及其影响1.根据财政部财会[2006]3号《关于印发<企业会计准则第1号-存货>等38项具体准则的通知》,公司从2007年1月1日起,执行新《企业会计准则》;并根据《企业会计准则第38号-首次执行企业会计准则》所规定的5-19条相关内容,对财务报表项目进行了追溯调整。上列各项对报表的影响如下:

                                             符合预计负债确    符合预计负债
                            长期投权投资差                                                    可供出售金
          项目                               认条件的辞退补    确认条件的重      企业合并                     所得税          其他
                                  额                                                            融资产
                                                   偿             组业务
 对资本公积的影响                                                                              7,658,140.00
 对2007年初留存收益的影        -25,531,270.75   -40,219,424.00    -2,502,499.85 -91,337,287.36                            -19,927,777.88
响                                                                                                          20,886,041.05
 其中:对2007年初未分配        -25,531,270.75   -40,219,424.00    -2,502,499.85 -91,337,287.36                            -19,927,777.88
利润的影响                                                                                                  20,886,041.05
 对本年度净利润的影响

    2.对上年度重大会计差错进行更正:
    公司持股24.13%的联营单位上海华源长富药业(集团)有限公司(以下简称华源长富)于2007年6月寄送给上海医药的华源长富2006年度审计报告(由岳华会计师事务所有限责任公司于2007年5月24日后出具)中所附财务报表的2006年净利润比其2007年3月提供的2006年度经审计会计报表数调减了123,384,514.78元,其中主要是:
    (一)对关联方中国华源集团有限公司2,947万元、安徽华源生物药业有限公司3,200万元的其他应收款计提了全额减值准备;
    (二)对子公司无锡华源长富发马制药有限公司的股权投资4800万元计提了全额减值准备;
    (三)为无锡华源长富发马制药有限公司担保承担连带责任计提预计负债1,220万。
    针对华源长富的上述会计处理,岳华会计师事务所有限公司出具的审计报告(调整后)和立信会计师事务所有限公司出具的专项调查报告均提出了不同意见,故公司正在采取进一步措施维护股东权益。但因华源长富至今仍无改变上述会计处理的意愿,按照谨慎性原则,公司于2007年中期报告对华源长富上述重大会计差错更正按所持股权比例进行了追溯调整,并对比较会计报表年初数和上年数作了相应调整。
    本次会计差错更正对上海医药的影响数及累计影响数:

                                                                        会计差错更正
                                  项     目
             对2006年度净利润的影响                                    -29,772,683.42
             对2007年初留存收益的影响                                  -29,772,683.42
           其中:对2007年初未分配利润的影响                         -26,795,415.08

    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1%-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。
    (二)企业所得税
    本公司按照《中华人民共和国企业所得税暂行条例》的规定缴纳企业所得税,税率为15%。本公司下属的子公司按照《中华人民共和国企业所得税暂行条例》的规定缴纳企业所得税,税率为33%。除下列子公司外:
    1、子公司上海禾丰制药有限公司根据上海市税务局对外税务分局沪税上分(1999)78号,自1999年4月起作为浦东新区生产型企业减按15%缴纳所得税。
    2、子公司上海浦东华氏医药有限公司自2003年3月起享受浦东新区内资企业所得税优惠政策,减按15%缴纳所得税。
    3、子公司上海福达制药有限公司2005年6月30日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。
    4、子公司上海外高桥医药分销中心有限公司享受浦东新区内资企业所得税优惠政策,减按15%缴纳所得税。
    5、子公司上海思富医药有限公司享受浦东新区内资企业所得税优惠政策,减按15%缴纳所得税。
    6、子公司上海通用药业股份有限公司根据财税字(94) 001号《关于企业所得税若干优惠政策的通知》的文件精神,申请自2006年1月1日起所得税减按15%计征。
    四、控股子公司及合营企业
    (一)公司所控制的所有子公司、合营企业情况及其合并范围(金额单位:人民币万元):

         被投资单位全称                  注册资本            经营范围              母公司          母公司        合并范围内         是否          备注
                                                                                实际投资额        控股比例        控股比例          合并
上海福达制药有限公司                        2,880.56         药品制造                2,016.39         70.00              70.00       是
上海华氏制药有限公司                       12,559.29         药品制造              12,559.29          90.00             100.00       是
                                                                                                                                               具有实质控
上海禾丰制药有限公司                   USD1,000.00           药品制造                2,893.40         50.00              50.00       是
                                                                                                                                                  制权
上海金龟华超医药有限公司                      300.00         药品销售                 300.00         100.00             100.00       是
上海思富医药有限公司                        1,200.00         药品销售                  720.00         60.00              60.00       是
上海华仁医药有限公司                        2,000.00         药品销售               1,200.00          60.00              60.00       是
上海大东化学试剂供应站                         10.22         药品销售                   10.22        100.00             100.00       是
上海华臣商场有限公司                          200.07         药品销售                 200.07         100.00             100.00       是
上海华氏资产经营有限公司                   11,000.00            投资                 9,900.00         90.00             100.00       是
上海沪中医药有限公司                        1,000.00         药品销售               1,000.00         100.00             100.00       是
上海华氏医药高科技实业
                                              500.00       生物医药研发               500.00         100.00             100.00       是
发展有限公司
上海瑞金药房                                  100.00         药品销售                  100.00        100.00             100.00       是
上海金石医药药材有限公司                      200.00         药品销售                 102.00          51.00              51.00       是
上海金石大药房有限公司                        100.00         药品销售                    0.00          0.00              51.00       是
                                                                                                                                               具有实质控
上海通用药业股份有限公司                    4,000.00         药品制造               1,600.00          40.00              40.00       是
                                                                                                                                                  制权
上海外高桥医药分销中心
                                           1,000.00          药品销售                  650.00         65.00              65.00       是
有限公司
上海华因医药有限公司                        1,000.00         药品销售                  900.00         90.00             100.00       是
上海华嘉医药有限公司                          500.00         药品销售                 420.00          84.00              90.00       是
上海浦东华氏医药有限公司                      500.00         药品销售                  450.00         90.00              90.00       是
上海闵行药材医药有限公司                      800.00         药品销售                 560.00          70.00              70.00       是
上海医药嘉定药业有限公司                    1,000.00         药品销售                  510.00         51.00              51.00       是
上海上医新特药商店                             60.00         药品销售                   60.00        100.00             100.00       是
青岛华氏国风医药有限责
                                           4,600.00          药品销售                3,800.00         65.22              65.22       是
任公司
杭州华氏医药有限公司                        1,281.86         药品销售                1,083.38         81.00              81.00       是
福建华氏康源医药有限公司                   1,000.00          药品销售                1,919.61         60.00              60.00       是
上海麦卡森医药有限公司                        500.00         药品销售                  450.00         90.00              90.00       是
宁波医药股份有限公司                        5,797.77         药品销售                9,623.62         51.05              51.05       是
                                                         中药材、中药饮
宁海医药药材有限责任公司                      488.00     片、中成药等批                  0.00          0.00              51.00       是
                                                             发、零售
                                                         中药材、中药饮
象山医药药材有限公司                          600.00     片、中成药等批                  0.00          0.00              51.00       是
                                                             发、零售
宁波神农中药饮片有限公司                      500.00       中药饮片生产                  0.00          0.00             100.00        是
宁波申甬医药物流有限公司                       50.00         物流运输                    0.00          0.00              90.00       是
宁波四明大药房有限责任
                                           2,380.00          药品销售                2,199.00         64.29              93.70       是
公司
舟山四明大药房有限责任
                                               50.00         药品销售                    0.00          0.00              70.00       是
公司
宁海四明大药房有限责任
                                              150.00         药品销售                    0.00          0.00              51.00       是
公司
宁波亚太生物技术有限公司                    4,378.80     药品制造                        0.00          0.00              99.76       是
宁波亚太生物销售有限公司                       50.00         药品销售                    0.00          0.00              90.00       是
上海农药厂有限公司                         27,100.00         药品制造               21,837.53         80.44              80.44       是
上海马陆制药有限公司                        2,000.00         药品制造                2,000.00         87.00              87.00       是
上海医药商务网络有限公司                    2,500.00       医药电子商务                848.25         66.25              78.75       是
上海华氏医药储运有限公司                      500.00            运输                   448.86         90.00             100.00       是
香港思富有限公司                              600.00         药品销售                  600.00         99.98              99.98       是
上海市医药股份有限公司
                                              106.12         药品销售                   46.75         55.00              55.00       是
池州华氏公司
上海金山医药药材有限公司                    1,000.00         药品销售                  510.00         51.00              51.00       是
安徽华氏医药有限公司                          321.00         药品销售                 215.00          67.00              67.00       是
上海制药(苏丹)有限公司                  USD220.00          药品销售                 904.30          55.00              55.00       是
上海华天广告有限公司                          100.00          广告业                   40.00          40.00             100.00       是
上海市一大药房有限公司                        110.00         药品销售                  55.00          50.00              60.00       是
上海市医药股份有限公司安庆
                                              470.70         药品销售                 318.00          60.00              60.00       否
公司

    (二)未纳入合并会计报表范围的子公司:
    1、未合并的子公司及其原因
    子公司上海市医药股份有限公司安庆公司本期公司对其不再实施控制,故不纳入合并范围。
    (三)纳入合并报表范围但母公司持股比例未达到50%以上的子公司及其原因:
    1、公司对上海通用药业股份有限公司的持股比例未达到50%,因公司对其实质性控制所以纳入合并报表范围。
    2、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。
    (四)本年度合并报表范围的变更情况:
    与上年相比本年新增合并单位10家,原因为:
    上海马陆制药有限公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    上海医药商务网络有限公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    上海华氏医药储运有限公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    香港思富有限公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    上海市医药股份有限公司池州华氏公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    上海金山医药药材有限公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    安徽华氏医药有限公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    上海制药(苏丹)有限公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    上海华天广告有限公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    上海市一大药房有限公司:系公司控制之子公司,根据2006年颁布的企业会计准则,本年纳入合并范围。
    五、合并会计报表主要项目注释(如无特别注明,以下货币单位为人民币元)

 (1)、货币资金
             项      目                   期末帐面余额           期初帐面余额
             现      金                       1,512,490.17             725,226.68
              银行存款                      675,377,862.50         522,590,157.08
            其他货币资金                      9,187,322.07          11,439,765.01
             合      计                     686,077,674.74         534,755,148.77
 其中:
           美元:外币金额                     1,008,581.14             647,994.19
                 折算汇率                           7.7012                 7.8087
                 折合人民币                   7,767,303.12           5,059,992.23
           欧元:外币金额                       139,114.47             232,684.02
                 折算汇率                          10.2554                10.2665
                 折合人民币                   1,426,672.10           2,388,850.49
           港币:外币金额                         4,680.61               4,657.04
                 折算汇率                          1.00457                1.00467
                 折合人民币                       4,701.99               4,678.79

    货币资金期末数比年初数增加151,322,525.97元,增幅28.3%,增加原因为回笼增加所致
    (2)、应收票据

              票据种类                    期末帐面余额           期初帐面余额
            银行承兑汇票                     45,636,352.77          46,717,891.51
            商业承兑汇票                      9,433,597.90           9,436,621.51
              合    计                       55,069,950.67          56,154,513.02

    (3)、应收帐款

                                                    占应收帐款    坏帐准备
     期末应收帐款帐龄结构         期末帐面余额                                期末坏帐准备
                                                     总额比例     记提比例
 1年以内(含1年)               2,079,186,167.39         87.95%     0.5%      15,369,493.63
 1年至2年(含2年)                 40,571,647.13          1.72%     10%        5,791,818.79
 2年至3年(含3年)                 49,665,088.22          1.59%     20%       13,132,783.85
 3年以上                          189,989,953.82          8.74%     50%      110,198,171.32
 特别计提                                    0.00         0.00%
 合计                           2,359,412,856.56        100.00%              144,492,267.59
                                                     占应收帐款    坏帐准备
    年初应收帐款帐龄结构           年初帐面余额                                 年初坏帐准备
                                                      总额比例     记提比例
 1年以内(含1年)                 1,698,637,497.12        85.71%     0.5%        16,818,740.40
 1年至2年(含2年)                   47,876,994.04         2.42%      10%         5,791,818.79
 2年至3年(含3年)                   53,103,210.61         2.68%      20%        13,132,783.85
 3年以上                            182,149,804.75         9.19%      50%       110,198,171.32
 特别计提                                                  0.00%
 合计                             1,981,767,506.52       100.00%                145,941,514.36

    年末应收账款中前5名客户的欠款金额合计101,491,328.64元,占应收账款总额的4.30%。
    除按公司政策对三年以上应收账款按50%计提坏帐准备外,至年末全额计提坏帐准备,或计提坏帐准备比例达到40%及以上的说明:

                                                计提比
           欠款人名称               欠款金额                理   由
                                                  例
 300家以上零星户                   41,947,878.45 100%    估计无法收回
 联合化工厂                         4,060,513.46 100%    估计无法收回
 安徽省阜阳市康泰药业有限责任公
                                    3,475,194.79 100%    估计无法收回
 司
 安徽华源医药股份有限公司及其挂
                                    1,745,455.24 100%    估计无法收回
 靠的药品经营户
 上海中科康达医药有限公司             774,136.53 100%    估计无法收回
 上海吉祥药房                         704,128.64 100%    估计无法收回
 安徽金太阳生化药业有限公司医药
                                     692,882.42  100%    估计无法收回
 经营分公司
 陕西省农资公司                       608,316.98 100%    估计无法收回
 广东宁海药业有限公司                 569,357.80 100%    估计无法收回
 山东省单县医药公司                   544,075.40 100%    估计无法收回
 柳州市地区农资公司                   526,509.89 100%    估计无法收回

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

 (4)、预付帐款
                                            占预付帐款                     占预付帐款
  期末预付帐款帐龄结构      期末帐面余额                   年初帐面余额
                                              总额比例                      总额比例
 1年以内(含1年)             103,534,374.45      95.84%    245,912,064.61      97.29%
 1年至2年(含2年)              4,171,682.79       3.86%      5,770,571.66       2.28%
 2年至3年(含3年)                259,768.15       0.24%        836,696.99       0.33%
 3年以上                           62,895.40       0.06%        248,131.12       0.10%
 合计                         108,028,720.79     100.00%    252,767,464.38     100.00%

    年末预付帐款中无持本公司5%以上(含5%)表决权股份的股东单位欠款。
    (5)、应收股利

             项目                     金额           性质内容
 上海青平药业有限公司               1,242,805.32   已分配股利

    (6)、其他应收款

                                                    占其他应收    坏帐准备
    期末其他应收款帐龄结构        期末帐面余额                                期末坏帐准备
                                                    款总额比例    记提比例
 1年以内(含1年)                  433,823,727.18        86.34%     0.5%      6,194,926.38
 1年至2年(含2年)                  34,890,509.50         6.94%     10%      10,624,408.37
 2年至3年(含3年)                 15,304,914.25          0.91%     20%       1,264,304.85
 3年以上                           18,435,139.30          5.80%     50%      14,902,321.07
 特别计提                                    0.00         0.00%
 合计                             502,454,290.23        100.00%              32,985,960.67
                                                   占其他应收    坏帐准备
   年初其他应收款帐龄结构         年初帐面余额                                年初坏帐准备
                                                   款总额比例    记提比例
 1年以内(含1年)                 433,692,797.06        84.27%     0.5%        6,495,064.15
 1年至2年(含2年)                 45,261,969.72         8.80%      10%       10,624,408.37
 2年至3年(含3年)                 17,549,898.41         3.41%      20%        1,264,304.85
 3年以上                           18,117,126.79         3.52%      50%       14,902,321.07
 特别计提                                                0.00%
 合计                             514,621,791.98       100.00%                33,286,098.44

    年末其他应收款中欠款金额前五名的累计总欠款金额为335,288,195.08元,占其他应收款总金额的比例为66.73%。
    年末金额较大的其他应收款:

      欠款人名称                  金额              性质或内容
 上海沪郊医药有限公司        153,981,383.73           往来款
 上海医药第十五制药厂                                 往来款
                             109,761,458.40
       有限公司
 上海英达莱置业有限公                              合作开发房产
                             28,000,000.00
          司                                          投资款
  华氏大药房有限公司         23,545,352.95            往来款
 上海物流中心有限公司        20,000,000.00            往来款

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

          项目          期末帐面余额    期末存货跌价准备     年初帐面余额      年初存货跌价准备
   材料采购                   33,198.96               0.00     7,410,303.72               28,986.10
   原材料                 25,492,748.75         704,828.93    28,057,121.60              704,828.93
   在产品                  5,518,589.73         205,766.97    10,000,586.37              205,766.97
   半成品                     16,261.25               0.00        12,216.93                    0.00
   产成品                 21,401,779.90               0.00    12,065,939.45                    0.00
   库存商品            1,057,113,567.17       8,675,230.97 1,174,745,112.49           14,350,869.82
   包装物                  3,489,813.25         151,208.96     4,335,950.25              151,208.96
   低值易耗品              1,508,706.13               0.00       713,286.37                    0.00
   在途物资                3,537,210.69          28,986.10
   委托加工物资           -1,486,137.88           9,765.30       247,922.95                9,765.30
   受托代销商品                                       0.00
   委托代销商品                                       0.00
   分期收款发出商品                                   0.00
   材料成本差异                                       0.00
   其他                    1,899,132.55                          951,379.85                    0.00
   合计                1,118,524,870.50       9,775,787.23 1,238,539,819.98           15,451,426.08

    年末存货按成本高于可变现净值的差额计提存货跌价准备,确定可变现净值的依据为:参照年末市场同类价。

               (8)、可供出售金融资产
                         项目                  期末公允价值           年初帐面价值
                   1、可供出售债券
                 2、可供出售权益工具
                       3、其他                  27,757,879.45         20,154,220.00
                         合计                   27,757,879.45         20,154,220.00

    (9)、长期应收款

                    项目                   期末公允价值        年初帐面价值
         中国银河证券股份有限公司           50,000,000.00      50,000,000.00
                    合计                    50,000,000.00      50,000,000.00

    根据2007年1月7日华氏资产与银河证券签订的《业务处理协议》及其补充协议,把原5000万元的委托理财改为对中国银河证券股份有限公司的权益性投资。
    (10)、长期股权投资:
    A.成本法核算的股权投资:

         被投资单位名称                期初余额            本期增加           本期减少      期末余额
 中关村
                                   99,300.00                                            99,300.00
 百联股份
                                   65,450.00                                            65,450.00
 交通银行
                                   288,504.00                                           288,504.00
 上海药房股份有限公司
                                   2,920,000.00                                         2,920,000.00
 上海新时代药业股份有限公司
                                   3,000,000.00                                         3,000,000.00
 上海申银万国证券股份有限公司
                                   20,000,000.00                                        20,000,000.00
 长江经济联合发展股份有限公司
                                   438,749.00                                           438,749.00
 上海申威医药有限公司
                                   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
 上海云湖医药药材股份有限公司
                                   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
 上海鲲鹏投资发展有限公司
                                   8,263,436.00                                         8,263,436.00
 上海复旦张江生物医药股份有限公司
                                   19,147,723.08                                        19,147,723.08
 上海英达莱置业有限公司
                                   29,500,000.00                                        29,500,000.00
 上海华氏大药房配送中心有限公司
                                     500,000.00                                         500,000.00
 宁波星普生物技术公司
                                     100,000.00                                         100,000.00
 宁波药材股份有限公司
                                      32,568.00                                         32,568.00
 上海医药第十五制药厂有限公司
                                   3,599,508.75                                         3,599,508.75
 池州市家用机床有限公司
                                   50,000.00                                            50,000.00
               合计
                                   93,440,576.83   -                        -           93,440,576.83
B.权益法核算的对子公司股权投资:
         被投资单位名称                期初余额            本期增加           本期减少      期末余额
 上海健尔药房有限公司                                          53,622.50
                                    1,207,561.26                                        1,261,183.76
 太湖华氏医药有限公司
                                          -                                             -
 上海华氏大药房有限公司                                   5,499,465.38
                                   204,936,045.44                                       210,435,510.82
 江西南华医药有限公司                                     2,377,352.60
                                    98,429,834.96                                       100,807,187.56
上海天平实业有限公司
                                    385,598.83                                         385,598.83
上海天平制药厂保健食品分厂
                                         -                                             -
上海沪郊医药有限公司                                        826,844.96
                                   54,325,117.46                                       55,151,962.42
上海健新医药商店                                            317,199.06
                                   1,463,089.56                            675,334.02  1,104,954.60
上海市医药股份有限公司安庆公司
                                   4,961,606.26                                        4,961,606.26
重庆医药上海药品销售有限公司                                  183,078.78
                                  2,352,402.31                                         2,535,481.09
吉林亚泰华氏医药有限公司                                       38,504.67
                                  5,756,340.76                                         5,794,845.43
上海华源长富药业(集团)有限公司                            -8,370,736.63
                                  62,865,204.97                                        54,494,468.34
上海先导药业有限公司               3,147,157.83              -389,059.53
                                                                                       2,758,098.30
上海绿苑药房有限公司                                          -35,389.72
                                  357,470.66                                           322,080.94
上海华翔药业有限公司
                                  1,408,116.50                                         1,408,116.50
上海青平药业有限公司                                            -5,197.58
                                  4,920,830.84                                         4,915,633.26
上海医药物流中心有限公司
                                  -                                                    -
上海国际医药贸易有限公司
                                  6,314,326.44                                         6,314,326.44
上海罗达药业有限公司                                           86,569.54
                                  1,425,853.16                                         1,512,422.70
上海华氏西部大药房有限公司
                                  2,311,148.62                                         2,311,148.62
宁海县四明大药房有限公司
                                  -                                                    -
上海大明置业有限公司
                                  137,087.25                                           137,087.25
宁波联合医疗器械化试玻仪有限公司
                                  1,056,524.27                                         1,056,524.27
上海得一医药有限公司
                                  3,882,990.96                                         3,882,990.96
四川屏山化工厂
                                  400,000.00                                           400,000.00
上海泾纯精细化工有限公司
                                  880,000.00                                           880,000.00
上海赫农农药有限公司
                                  1,643,273.19                                         1,643,273.19
上海保华实业公司                                              374,335.04
                                  3,066,866.87                                         3,441,201.91
上海恒德大药房有限公司
                                  1,020,000.00                                         1,020,000.00
上海华鹰药业有限公司
                                   1,960,000.00                                        1,960,000.00
上海科欣医药有限公司                                 
                                   300,000.00                                          300,000.00
                 合计                                        956,589.07
                                   470,914,448.40                         675,334.02   471,195,703.45

    c、长期投资减值准备

                                                                                                                            计
                                                                                                                            提
         被投资单位名称                     期初余额             本期增加       本期减少               期末余额
                                                                                                                            原
上海大明置业有限公司                      137,087.25                                                   137,087.25
宁波星普生物技术公司                      100,000.00                                                   100,000.00
宁波药材股份有限公司                       32,568.00                                                  32,568.00
上海马陆制药有限公司                     2,213,085.99                                               2,213,085.99
上海天平实业公司                          385,598.83                                                  385,598.83
四川屏山化工厂                            400,000.00                                                   400,000.00
上海泾纯精细化工有限公司                  880,000.00                                                   880,000.00
                合计                     4,148,340.07               -               -               4,148,340.07
       (11)、固定资产及累计折旧
              固定资产原价                 年初数                本年增加              本年减少            年末数
       房屋及建筑物                     1,083,896,295.84            109,625,643.38       902,920.81    1,192,619,018.41
       机器设备                           180,083,964.19              1,308,872.36     1,970,096.00      179,422,740.55
       电器设备                           239,506,579.98              9,760,354.31    22,030,336.44      227,236,597.85
       运输设备                            53,751,355.07              2,153,490.53     1,719,560.30       54,185,285.30
       其他                                31,362,583.35                692,624.40     1,151,409.82       30,903,797.93
       合计                             1,588,600,778.43            123,540,984.98    27,774,323.37    1,684,367,440.04
                累计折旧                   年初数           本年增加+本年提取          本年减少            年末数
       房屋及建筑物                       202,939,798.99             22,260,392.30       486,203.07      224,713,988.22
       机器设备                            43,574,244.22              4,010,729.39       416,281.49       47,168,692.12
       电器设备                           110,547,877.64             12,694,602.75    18,263,959.57      104,978,520.82
       运输设备                            32,201,286.59              2,363,374.25     1,724,597.55       32,840,063.29
       其他                                12,690,073.45                830,125.47       139,994.40       13,380,204.52
       合计                               401,953,280.89             42,159,224.16    21,031,036.08      423,081,468.98
           固定资产减值准备                年初数                本年增加              本年减少            年末数
       房屋及建筑物                         1,028,071.31                      0.00             0.00        1,028,071.31
       机器设备                             1,503,929.02                      0.00             0.00        1,503,929.02
       电器设备                                     0.00                      0.00             0.00                0.00
       运输设备                                 7,434.43                      0.00             0.00            7,434.43
       其他                                   462,192.80                      0.00             0.00          462,192.80
       合计                                             3,001,627.56                                  0.00                  0.00            3,001,627.56
         固定资产帐面价值合计                          年初数                        本年增加                     本年减少                  年末数
       房屋及建筑物                                   879,928,425.54                         87,365,251.08            416,717.74          966,876,958.87
       机器设备                                       135,005,790.95                         -2,701,857.03          1,553,814.51          130,750,119.41
       电器设备                                       128,958,702.34                         -2,934,248.44          3,766,376.87          122,258,077.03
       运输设备                                        21,542,634.05                           -209,883.72             -5,037.25           21,337,787.58
       其他                                            18,210,317.10                           -137,501.07          1,011,415.42           17,061,400.61
       合计                                         1,183,645,869.97                         81,381,760.82          6,743,287.29        1,258,284,343.50
(12)在建工

                                                                          本期转入              其他减                                完工进
  本年披露名称                  年初数              本期增加                                                        期末数                           资金来源
                                                                       固定资产数                少数                                    度
 仓库改扩建工                                                                                                                                        自筹、贷
                                                                -                       -                                              100%
程                         1,236,659.11                                                      -                  1,236,659.11                              款
 商业网点装修
                                                                                                                                        99%             自筹
工程                       28,027,644.86         15,619,844.50         12,035,216.54         -                  31,612,272.82
 福达片剂车间
                                                                                        -                                                               自筹
工程                       1,239,845.93          470,738.00                                  -                  1,710,583.93
 移地改造项目                                                                           -                                               98%             自筹
                           6,404,289.09          11,592.01                                   49,620.00          6,366,261.10
                                                                                                   -
 固定资产购置                                                                                                                           94%
                           2,559,538.43          382,362.00            725,495.80            7,400.00           2,223,804.63                            自筹
                                                                                                                                                     自筹、贷
 零星工程等                                                                             -                                               97%
                           2,151,584.15          231,613.00                                     210,438.10      2,172,759.05                              款
 长乐GMP改造
                                                                -                       -                                               98%
                           4,988,973.99                                                      -                  4,988,973.99                            自筹
工程
                                                                                                                                                     自有资金
 马陆新建厂房                                                                           -                                              100%          及其他来
                           13,389,407.95         3,300,154.51                                -                  16,689,562.46
                                                                                                                                                          源
 和平路综合楼                                                   -                       -                                              100%             自筹
                           1,514,812.00                                                      2,573.88           1,512,238.12
                                                                                                                                                     自筹、贷
 土建管理中心                                                   -                       -                                              100%
                           4,639,169.66                                                      -                  4,639,169.66                              款
        合计               66,151,925.17         20,016,304.02         12,760,712.34          255,231.98        73,152,284.87

    (12)-1在建工程减值准备

                         项目名称                              年初数            本期增加          本期减少                      期末数
     零星工程等                                              866,790.08                                                                 866,790.08

    (13)无形资产

              项目             期初数                  本期增加    本期摊消     其他减少         期末数
       土地使用权           374,332,025.96      28,911,800.00   4,001,301.48   28,911,800.00   370,330,724.48
       技术转让费              851,420.00                0.00     117,990.00            0.00      733,430.00
       计算机软件            7,714,652.73          119,980.00     823,693.15            0.00     7,010,939.58
       许可证照                645,890.02                0.00      53,004.00            0.00       592,886.02
       其他                  1,266,465.60                0.00     115,018.59            0.00     1,151,447.01
             合计          384,810,454.31       29,031,780.00   5,111,007.22   28,911,800.00   379,819,427.09
(14)、长期待摊费用
            项目                   期初数          本期增加         本期摊销        其他减少   期末数
           开办费               5,073,665.44      1,446,438.09     928,739.22     0.00         5,591,364.31
           装修费               5,495,490.98         40,181.00   2,046,084.03     653,892.07   2,835,695.88
 租入固定资产改良支出              722,540.01              0.00          0.00     479,191.50   243,348.51
        技术受让费               2,108,762.69              0.00  1,363,622.04     0.00         745,140.65
       其他递延支出             2,927,325.89               0.00  1,154,915.51     175,204.94   1,597,205.44
             合计              16,327,785.01       1,486,619.09  5,493,360.80     1,308,288.51 11,012,754.79

    (15)、递延所得税资产和递延所得说负债

            项目                 期末帐面余额         年初帐面余额
 一、递延所得税资产              27,159,597.44        27,159,597.44
 二、递延所得税负债               1,170,377.85         2,913,114.45
 (16)、资产减值准备
                                                                          本期减少额
              项目                期初帐面余额      本期计提额                                     期末帐面余额
                                                                     转回           转销
         一、坏帐准备            179,582,992.78     203,599.30    260,803.82    2,047,560.00      177,478,228.26
       二、存货跌价准备           15,451,426.08     51,092.91                   5,726,731.76       9,775,787.23
 三、可供出售金融资产减值准
                                                                                                         -
               备
 四、持有至到期投资减值准备                                                                              -
  五、长期股权投资减值准备        4,148,340.07                                                     4,148,340.07
  六、投资性房地产减值准备                                                                               -
     七、固定资产减值准备         3,001,627.56                                                     3,001,627.56
     八、工程物资减值准备                                                                                -
     九、在建工程减值准备           866,790.08                                                      866,790.08
 十、生产性生物资产减值准备                                                                              -
 其中:成熟生产性生物资产减
                                                                                                         -
            值准备
   十一、油气资产减值准备                                                                                -
   十二、无形资产减值准备                                                                                -
      十三、商誉减值准备                                                                                 -
          十四、其他                                                                                     -
              合计               203,051,176.57     254,692.21    260,803.82    7,774,291.76      195,270,773.20
 (17)、短期借款
 a.短期借款
                 项目                       期末数             年初数
               信用借款                  1,839,000,000.00     1,723,690,000.00
               抵押借款                   104,450,000.00        136,110,000.00
               保证借款                   187,060,000.00        299,900,000.00
               质押借款                              0.00                 0.00
 合计                                    2,130,510,000.00     2,159,700,000.00

    b.抵押情况详见附注九承诺事项之(二)

(18)、应付票据
                项目                         期末数                 期初数
银行承兑汇票                                 178,727,392.36        126,311,938.86
商业承兑汇票                                 250,176,012.93        190,823,948.37
合计                                         428,903,405.29        317,135,887.23
(19)、应付帐款
                                             期末数                 期初数
                                     1,963,393,574.77       1,797,318,250.25

    年末余额中无欠持本公司5%以上(含5%)表决权股份的股东欠款。
    (20)、预收帐款

                           期末数              期初数
                         52,034,548.36       158,519,077.69

    年末余额中无欠持本公司5%以上(含5%)表决权股份的股东欠款。
    (21)应付职工薪酬

               项目                    期末数           期初数
 一、工资、奖金、津贴和补贴         16,488,204.90      9,140,491.24
 二、职工福利费                     14,144,081.73     14,236,676.94
 三、社会保险会                        709,717.09        279,428.98
 其中:1.医疗保险费                    238,684.36        -28,079.59
                 2.基本养老保险
                                       311,627.99        311,872.65
 费
                 3.年金缴费                   0.00             0.00
                 4.失业保险费          149,598.12           -541.78
                 5.工伤保险费            4,187.29         -1,911.15
                 6.生育保险费            5,619.33         -1,911.15
 四、住房公积金                         461,006.93        -8,582.50
 五、工会经费和职工教育经费           5,473,790.74     4,008,237.96
 六、非货币性福利                             0.00             0.00
 七、因解除劳动关系给予的补偿           255,609.92             0.00
 八、其他                                 1,533.22          -101.01
 其中:以现金结算的股份支付                   0.00             0.00
 合计                               37,533,944.53     27,656,151.61
 (22)、应交税
 费
        项目            期初数       本期应交数       本期已交数       期末数
  增值税             3,842,899.96  268,376,250.28  260,177,893.71  12,041,256.53
  营业税             1,008,242.06    3,303,456.59    4,458,552.55    -146,853.90
  城建税               895,884.73    4,434,780.29    4,599,093.07     731,571.95
  企业所得税        12,152,933.65   16,630,978.43   20,531,248.66   8,252,663.42
  个人所得税           330,824.59    8,641,374.42    8,480,305.82     491,893.19
  房产税                24,177.88      726,257.17      517,639.49     232,795.56
  土地使用税             2,137.91      297,498.35      182,619.00     117,017.26
  教育费附加           799,323.19    5,436,789.01    5,374,851.66     861,260.54
  堤防费                   808.43          574.72          808.43         574.72
  河道维护管理费       412,174.95    2,819,522.30    2,777,038.43     454,658.82
  合计              19,469,407.35  310,667,481.56  307,100,050.82  23,036,838.09
(23)、应付利息
                项目                         期末数                 期初数
借款利息                                  6,079,456.26           6,110,812.27
(24)、应付股利
                                             期末数
应付其他股东股利                          5,984,018.86
(25)、其他应付款
                                             期末数                 期初数
                                         354,602,343.71         202,382,534.64

    年末余额中欠持本公司5%以上(含5%)表决权股份的股东上海医药(集团)有限公司欠款为100,000,000.00元。
    (26)、长期借款

                           项目                         期末数                 期初数
           信用借款
           保证借款                                       1,240,000.00          1,240,000.00
           抵押借款
           质押借款
           合计                                           1,240,000.00          1,240,000.00
           (27)、长期应付款
                           项目                         期末数                    期初数
           医药储备资金                                  31,685,572.04                17,623,857.04
           劳动保护措施款                                 5,960,486.80                 5,817,478.80
           金山区供销合作社                               1,230,000.00                 1,230,000.00
           合计                                          38,876,058.84                24,671,335.84
           (28)、预计负债
                           项目                         期末数                 期初数
           辞退补偿                                      15,593,299.67         46,061,014.23
           (29)、股本
                                                             本期变动增减
                                                 股权             公积
1、非流通股份               期初数       比例                          增发                期末数       比例
                                                 分置 送股  配股金转        其他  小计
                                                                       新股
                                                 改革              股
发起人股份
其中:
国家持有股份
其中:国有股
      国有法人股
其中:转配股
非流通股份合计
2、有限售条件的流通股
国有法人持有股份        188,248,134.00   39.69%                                        188,248,134.00 39.69%
有限售条件的流通股合计188,248,134.00     39.69%                                        188,248,134.00 39.69%
3、无限售条件的流通股
A股                     286,062,603.00   60.31%                                        286,062,603.00 60.31%
境外上市的外资股
无限售条件的流通股合计286,062,603.00     60.31%                                        286,062,603.00 60.31%
4、股份总数             474,310,737.00 100.00%                                         474,310,737.00 100.00%
    (30)资本公积
          项目              期初数             本期增加            本期减少               期末数
    股本溢价               588,743,378.87                                                 588,743,378.87
    其他资本公积            98,044,343.53                                                  98,044,343.53
    合计                   686,787,722.40                                                 686,787,722.40
(31)盈余公积
      项目         调整前年初数         追溯调整         年初数     本期增加   本期减少      期末数
                                                      250,462,433.07
法定盈余公积         253,439,701.41    -2,977,268.34                                     250,462,433.07
                                                      78,374,745.24
任意盈余公积          78,374,745.24                                                       78,374,745.24
                                                      328,837,178.31
合计                 331,814,446.65    -2,977,268.34                                     328,837,178.31

    (32)、未分配利润

                         项目                          金额
         调整前年初未分配利润                         111,567,082.08
         调整  年初未分配利润                         -26,795,415.08
         调整后年初未分配利润                          84,771,667.00
         加:其他转入
                 本年净利润                            39,773,494.70
         减:提取法定盈余公积
             职工奖励基金
             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
         期末未分配利润                               124,545,161.70
         (33)、营业收入、营业成本
         营业收入
                      本年发生数                    同期发生数
                   6,315,863,054.87              5,737,216,876.41
         营业成本
                      本年发生数                    同期发生数
                   5,812,590,028.56              5,332,703,546.44
                                             营业收入                              营业成本
              项目
                                    本年发生数         同期发生数        本年发生数       同期发生数
   1.工业
                                     235,837,515.60   241,699,058.53 177,219,562.46       188,354,950.34
业2.商业
                                   6,807,894,847.14 6,137,475,494.91 6,359,970,728.67 5,786,771,685.13

分3.服务业
                                         596,002.00       465,412.00                  -                -

              小计
                                   7,044,328,364.74 6,379,639,965.44 6,537,190,291.13 5,975,126,635.47
   公司内各业务分布相互抵销
                                     728,465,309.87   642,423,089.03     724,600,262.57   642,423,089.03
              合计
                                   6,315,863,054.87 5,737,216,876.41 5,812,590,028.56 5,332,703,546.44
   上海地区
                                   5,649,798,635.98 5,104,636,205.57 5,223,400,041.88 4,771,317,850.70
   福建地区
                                         638,577.28     4,557,104.56         236,169.47     4,240,661.06
   安徽地区
                                      27,527,458.23    31,102,207.72      24,802,357.63    28,266,295.12
   山东地区
地                                   236,054,888.85   202,988,840.50     222,816,804.65   192,547,823.27

   浙江地区
分                                 1,108,069,734.28 1,025,339,688.00 1,049,896,201.71     969,172,875.60

   其他地区
                                      22,239,070.12    11,015,919.09      16,038,715.79     9,581,129.72
              小计
                                   7,044,328,364.74 6,379,639,965.44 6,537,190,291.13 5,975,126,635.47
   公司内各业务分布相互抵销
                                     728,465,309.87   642,423,089.03     724,600,262.57   642,423,089.03
              合计
                                   6,315,863,054.87 5,737,216,876.41 5,812,590,028.56 5,332,703,546.44

    公司向前五名客户销售总额为636,729,728.46元,占公司本年全部主营业务收入的10.08%。
    (34)、营业税金及附加

               项目           计缴标准        本期发生数     同期发生数
            营业税       应税收入的5%           2,624,674.55  1,089,682.11
            消费税                                      0.00
            城建税       应交流转税的7%         3,615,650.86  2,360,305.87
            教育费附加   应交流转税的3%         3,240,210.28  1,006,667.49
            其他                                                285,199.97
            合计                                9,480,535.69  4,741,855.44

    (35)、财务费用

           类别                 本期发生数              同期发生数
 利息支出                           70,053,589.80           63,889,312.10
 减:利息收入                        5,000,230.28           15,825,937.55
 汇兑损失                            2,489,032.43
 减:汇兑收益                        6,979,428.64            1,368,981.97
 其他                                8,091,123.16              647,068.51
           合计                     68,654,086.47           47,341,461.09

    财务费用本年数比上年数增加21,312,625.38元,增加比例为45.02%,增加原因为:1.供应商折让方式的变化;2.央行加息的影响
    (36)、投资收益

                    项目                             本期发生数                   同期发生数
股票投资收益                                              12,202,975.47                4,662,821.17
成本法下确认的投资收益                                       487,500.00                  998,102.24
权益法下确认的投资收益                                       461,830.13                8,473,966.18
其他                                                                                     528,437.26
合计                                                      13,152,305.60               14,663,326.85
 (37)、营业外收入
              项目                      本期发生数              同期发生数
  非流动资产处置利得                         3,143,614.48               12,307.73
  非货币性资产交换利得                               0.00
  债务重组利得                                       0.00
  盘盈利得                                       9,644.24              279,702.00
  捐赠利得                                           0.00
  罚款净收入                                     4,940.00              108,669.13
  政府补助                                   2,224,785.00            3,250,002.97
  其他                                         233,225.59              178,724.04
 合计                                        5,616,209.31            3,829,405.87
 (38)、营业外支出
              项目                      本期发生数              同期发生数
  非流动资产处置损失                           210,934.31              197,608.98
  非货币性资产交换损失                               0.00
  债务重组损失                                       0.00
  盘亏损失                                       8,690.52               10,248.70
  公益性捐赠支出                                22,000.00            2,082,252.17
  非常损失                                     666,313.62
  水利基金                                      54,223.08              892,977.93
  罚款                                         345,701.21              223,862.33
  其他                                         656,805.92              421,350.66
  合计                                        1,964,668.66            3,828,300.77

    六、母公司会计报表主要项目注释(如无特别注明,货币单位均为人民币元)
    (1)、应收帐款

                                                             占应收帐款总         坏帐准备记提比
    期末应收帐款帐龄结构                期末帐面余额                                                     期末坏帐准备
                                                                 额比例                   例
1年以内(含1年)                           966,686,710.69              84.81%            0.5%                4,272,382.91
1年至2年(含2年)                           22,229,565.53               1.96%            10%                 3,504,696.75
2年至3年(含3年)                           36,748,859.60               2.16%            20%                 8,410,737.85
3年以上                                    109,460,890.86              11.07%            50%                70,255,396.64
特别计提                                                                0.00%
合计                                     1,135,126,026.68             100.00%                               86,443,214.15
                                                             占应收帐款总        坏帐准备记提比
    年初应收帐款帐龄结构               年初帐面余额                                                     年初坏帐准备
                                                                 额比例                  例
1年以内(含1年)                          778,259,002.07               81.74%           0.5%                4,272,382.91
1年至2年(含2年)                          30,582,294.26                3.21%           10%                 3,504,696.75
2年至3年(含3年)                          30,930,037.81                3.25%           20%                 8,410,737.85
3年以上                                   112,348,171.23               11.80%           50%                70,255,396.64
特别计提                                                                0.00%
合计                                      952,119,505.37              100.00%                              86,443,214.15

    年末应收账款中欠款金额前五名的累计总欠款金额为86,981,292.68元,占应收账款总金额的3.69%。
    除按公司政策对三年以上应收账款按50%计提坏帐准备外,至年末全额计提坏帐准备,或计提坏帐准备比例达到40%及以上的说明:

                 欠款单位名称               欠款金额          计提比例              理      由
           上海吉祥药房                     704,128.64          100%              估计无法收回
           山东省单县医药公司               544,075.40          100%              估计无法收回
           其他零星户                     2,088,487.62          100%              估计无法收回

    年末应收账款中无持本公司5%以上(含5%)表决权股份的股东欠款。
    (2)、其他应收款

                                                             占其他应收款         坏帐准备记提比
   期末其他应收款帐龄结构               期末帐面余额                                                     期末坏帐准备
                                                                总额比例                  例
1年以内(含1年)                           865,362,722.49              95.93%            0.5%                5,669,419.41
1年至2年(含2年)                           29,989,389.78               3.32%            10%                10,397,752.80
2年至3年(含3年)                            2,538,353.37               0.28%            20%                   846,404.94
3年以上                                      4,200,883.17               0.47%            50%                 6,033,683.62
特别计提                                                                0.00%
合计                                       902,091,348.81             100.00%                               22,947,260.77
                                                             占其他应收款        坏帐准备记提比
   年初其他应收款帐龄结构              年初帐面余额                                                     年初坏帐准备
                                                                总额比例                 例
1年以内(含1年)                          698,931,460.85               84.11%           0.5%                5,669,419.41
1年至2年(含2年)                         125,387,997.18               15.09%           10%                10,397,752.80
2年至3年(含3年)                           2,461,961.69                0.30%           20%                   846,404.94
3年以上                                     4,190,623.24                0.50%           50%                 6,033,683.62
特别计提                                                                0.00%
合计                                      830,972,042.96              100.00%                              22,947,260.77

    年末其他应收款中欠款金额前五名的累计总欠款金额为284,590,963.37元,占其他应收款总金额的比例为31.55%。
    年末金额较大的其他应收款:

               欠款人名称                        金额                   性质或内容
        上海沪郊医药有限公司                153,981,383.73                往来款
        上海医药第十五制药厂                                              往来款
                                             72,088,956.06
                有限公司
         华氏大药房有限公司                  23,545,352.95                往来款
        上海物流中心有限公司                 20,000,000.00                往来款
           进出口应收补贴款                  14,975,270.63

    年末其他应收款中无持本公司5%以上(含5%)表决权股份的股东单位欠款。
    (3)、长期股权投资:
    A.成本法核算的股权投资:

             被投资单位名称                                             期初余额                       本期增加                   本期减少                       期末余额
 中关村                                                                  99,300.00                                                                                 99,300.00
 百联股份                                                                65,450.00                                                                                 65,450.00
 交通银行                                                                288,504.00                                                                               288,504.00
 上海药房股份有限公司                                                   2,920,000.00                                                                              2,920,000.00
 上海新时代药业股份有限公司                                             3,000,000.00                                                                              3,000,000.00
 上海申银万国证券股份有限公司                                          20,000,000.00                                                                             20,000,000.00
  长江经济联合发展股份有限公司                                           280,000.00                                                                               280,000.00
  上海申威医药有限公司                                                  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
  上海云湖医药药材股份有限公司                                           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
  上海鲲鹏投资发展有限公司                                              8,263,436.00                                                                             8,263,436.00
  上海复旦张江生物医药股份有限公司                                     19,147,723.08                                                                            19,147,723.08
  上海英达莱置业有限公司                                               29,500,000.00                                                                            29,500,000.00
  上海医药第十五制药厂有限公司                                          2,416,751.75                                                                             2,416,751.75
  上海华氏制药有限公司                                                 79,307,417.53                                                                            79,307,417.53
  上海金龟华超医药有限公司                                             13,636,555.63                                                                            13,636,555.63
  上海华氏资产经营有限公司                                             127,170,316.90                                                                           127,170,316.90
  上海沪中医药有限公司                                                 58,260,117.81                                                                            58,260,117.81
  上海华氏医药高科技实业发展有限公
                                                                        3,405,800.77                                                                             3,405,800.77

  上海福达制药有限公司                                                 60,307,832.47                     -513,228.81                                            59,794,603.66
  上海思富医药有限公司                                                 20,055,512.62                                                2,880,000.00                17,175,512.62
  上海华仁医药有限公司                                                  8,991,186.54                                                                             8,991,186.54
  上海禾丰制药有限公司                                                 67,600,752.80                                                6,000,000.00                61,600,752.80
  上海瑞金药房                                                          4,516,882.76                                                3,511,833.76                 1,005,049.00
  上海华氏医药储运有限公司                                              4,594,788.74                                                                             4,594,788.74
  香港思富有限公司                                                     -19,927,777.88                                                                           -19,927,777.88
  上海市医药股份有限公司池州华氏公
                                                                        1,415,672.05                                                                             1,415,672.05

  上海金山医药药材有限公司                                              7,342,460.15                                                 218,717.79                  7,123,742.36
  上海金石医药药材有限公司                                              1,487,750.26                                                 111,215.08                  1,376,535.18
  上海上医新特药商店                                                    5,229,666.06                                                                             5,229,666.06
  上海华因医药有限公司                                                 -24,191,873.51                                                                           -24,191,873.51
  安徽华氏医药有限公司                                                  2,834,769.95                                                 80,300.00                   2,754,469.95
  上海外高桥医药分销中心有限公司                                       19,670,474.03                                                                            19,670,474.03
  上海制药(苏丹)有限公司                                             18,657,925.10                                                                            18,657,925.10
  上海华嘉医药有限公司                                                 -6,711,601.57                                                                            -6,711,601.57
  上海医药嘉定药业有限公司                                              5,737,578.72                                                                             5,737,578.72
  上海浦东华氏医药有限公司                                              5,914,429.99                                                                             5,914,429.99
  上海市一大药房有限公司                                                 764,548.94                                                                               764,548.94
  上海闵行区药材医药有限公司                                            7,905,658.20                                                 499,603.03                  7,406,055.17
  青岛华氏国风医药有限公司                                             30,900,771.81                                                                            30,900,771.81
  杭州华氏医药有限公司                                                  5,497,975.86                                                                             5,497,975.86
  福建华氏康源医药有限公司                                              3,970,941.09                                                                             3,970,941.09
  宁波医药股份有限公司                                                 66,270,036.04                                                                            66,270,036.04
  宁波四明大药房有限公司                                               14,914,355.29                                                                            14,914,355.29
  上海通用药业股份有限公司                                             37,459,250.73                                                1,739,117.12                35,720,133.61
  上海马陆制药有限公司                                                 17,400,000.00                                                                            17,400,000.00
  上海农药厂有限公司                                                   186,307,971.98                                                                           186,307,971.98
  上海医药商务网络有限公司                                               690,121.85                                                                               690,121.85
  上海华天广告有限公司                                                   873,226.23                                                                               873,226.23
  上海麦卡森医药有限公司                                                2,164,828.72                                                                             2,164,828.72
                           合计                                        931,842,827.49                    -513,228.81               15,040,786.78                916,288,811.90
B.权益法核算的股权投资:
                 被投资单位名称                                         期初余额                        本期增加                   本期减少                     期末余额
  重庆医药上海药品销售有限公司                                          2,352,402.31                     183,078.78                                              2,535,481.09
  吉林亚泰华氏医药有限公司                                              5,756,340.76                      38,504.67                                              5,794,845.43
  上海华源长富药业(集团)有限公司                                     62,865,204.97                    -8,370,736.63                                           54,494,468.34
  上海先导药业有限公司                                                  3,147,157.83                     -389,059.53                                             2,758,098.30
  上海绿苑药房有限公司                                                   357,470.66                      -35,389.72                                               322,080.94
  上海华翔药业有限公司                                                  1,408,116.50                                                                             1,408,116.50
  上海医药物流中心有限公司                                                    -                                                                                        -
  上海得一医药有限公司                                                  3,882,990.96                                                                             3,882,990.96
  上海华氏大药房有限公司                                               195,936,045.44                   5,499,465.38                                            201,435,510.82
  上海市医药股份有限公司安庆公司                                        4,961,606.26                                                                             4,961,606.26
  江西南华医药有限公司                                                 98,429,834.96                    2,377,352.60                                            100,807,187.56
  上海健尔药房有限公司                                                  1,207,561.26                      53,622.50                                              1,261,183.76
  上海沪郊医药有限公司                                                 49,325,117.46                     826,844.96                                             50,151,962.42
  上海健新医药商店                                                      1,463,089.56                     317,199.07                  675,334.02                  1,104,954.61
                          合计                                         431,092,938.93                    500,882.08                  675,334.02                 430,918,486.99
C.长期投资减值准备
         被投资单位名称                            期初余额               本期增加             本期减少              期末余额               计提原因
                                                                                                                                            按预计可
上海马陆制药有限公司
                                               2,213,085.99                                                       2,213,085.99              回收金额
           (4)、营业收入及营业成本
                                                         营业收入                                              营业成本
   项目
                                   本年发生                   同期发生                   本年发生                  同期发生
   商业                        3,448,310,811.97            3,070,981,704.55          3,237,849,117.28           2,919,745,255.39
   其他
   商业内部各单
   位相互抵销
   合计
                          3,448,310,811.97            3,070,981,704.55           3,237,849,117.28         2,919,745,255.39

    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
    (1)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        经济性质或类型        法定代表人
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             周玉成

    (2)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):

             企   业    名    称              期  初   数     本期增加        本期减少          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                           1,000.00        0.00            0.00             1,000.00
   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
   上海通用药业股份有限公司                       4,000.00        0.00            0.00             4,000.00
   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
   上海闵行药材医药有限公司                         800.00        0.00            0.00               800.00
   上海医药嘉定药业有限公司                       1,000.00        0.00            0.00             1,000.00
   上海上医新特药商店                                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
   宁海四明大药房有限责任公司                       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
   宁波亚太生物销售有限公司                          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                                 600.00        0.00            0.00               600.00
   上海市医药股份有限公司池州华氏公司               106.12        0.00            0.00               106.12
   上海金山医药药材有限公司                       1,000.00        0.00            0.00             1,000.00
   安徽华氏医药有限公司                             321.00        0.00            0.00               321.00
   上海华氏经济发展有限公司                         500.00        0.00            0.00               500.00
   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

    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                           期初数                 本期增加                本期减少                    期   末   数
                                             金额           %         金额         %       金   额         %         金   额         %
上海医药(集团)有限公司                    18,824.81       39.69      0.00         0          0.00           0        18,824.81         39.69
上海福达制药有限公司                         2,016.39       70.00      0.00         0          0.00           0         2,016.39         70.00
上海华氏制药有限公司                        12,559.29      100.00      0.00         0          0.00           0        12,559.29        100.00
上海禾丰制药有限公司                         2,893.40       50.00      0.00         0          0.00           0         2,893.40         50.00
上海金龟华超医药有限公司                       300.00      100.00      0.00         0          0.00           0           300.00        100.00
上海思富医药有限公司                           720.00       60.00      0.00         0          0.00           0           720.00         60.00
上海华仁医药有限公司                         1,200.00       60.00      0.00         0          0.00           0         1,200.00         60.00
上海大东化学试剂供应站                          10.22      100.00      0.00         0          0.00           0            10.22        100.00
上海华臣商场有限公司                           200.07      100.00      0.00         0          0.00           0           200.07        100.00
上海华氏资产经营有限公司                    11,000.00      100.00      0.00         0          0.00           0        11,000.00        100.00
上海沪中医药有限公司                         1,000.00      100.00      0.00         0          0.00           0         1,000.00        100.00
上海华氏医药高科技实业发展有限公司             500.00      100.00      0.00         0          0.00           0           500.00        100.00
上海瑞金药房                                   100.00      100.00      0.00         0          0.00           0           100.00        100.00
上海金石医药药材有限公司                       102.00       51.00      0.00         0          0.00           0           102.00         51.00
上海金石大药房有限公司                          51.00       51.00      0.00         0          0.00           0            51.00         51.00
上海通用药业股份有限公司                     1,600.00       40.00      0.00         0          0.00           0         1,600.00         40.00
上海外高桥医药分销中心有限公司                 650.00       65.00      0.00         0          0.00           0           650.00         65.00
上海华因医药有限公司                         1,000.00      100.00      0.00         0          0.00           0         1,000.00        100.00
上海华嘉医药有限公司                           420.00       90.00      0.00         0          0.00           0           420.00         90.00
上海浦东华氏医药有限公司                       450.00       90.00      0.00         0          0.00           0           450.00         90.00
上海闵行药材医药有限公司                       560.00       70.00      0.00         0          0.00           0           560.00         70.00
上海医药嘉定药业有限公司                       510.00       51.00      0.00         0          0.00           0           510.00         51.00
上海上医新特药商店                              60.00      100.00      0.00         0          0.00           0            60.00        100.00
青岛华氏国风医药有限责任公司                 3,800.00       65.22      0.00         0          0.00           0         3,800.00         65.22
杭州华氏医药有限公司                         1,038.30       81.00      0.00         0          0.00           0         1,038.30         81.00
福建华氏康源医药有限公司                       600.00       60.00      0.00         0          0.00           0           600.00         60.00
上海麦卡森医药有限公司                         450.00       90.00      0.00         0          0.00           0           450.00         90.00
宁波医药股份有限公司                         2,959.76       51.05      0.00         0          0.00           0         2,959.76         51.05
宁海医药药材有限责任公司                       248.88       51.00      0.00         0          0.00           0           248.88         51.00
象山医药药材有限公司                           306.00       51.00      0.00         0          0.00           0           306.00         51.00
宁波神农中药饮片有限公司                       500.00      100.00      0.00         0          0.00           0           500.00        100.00
宁波申甬医药物流有限公司                        45.00       90.00      0.00         0          0.00           0            45.00         90.00
宁波四明大药房有限公司                       2,230.00       93.70      0.00         0          0.00           0         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          0.00           0            35.00         70.00
宁海四明大药房有限责任公司                      76.50       51.00      0.00         0          0.00           0            76.50         51.00
宁波亚太生物技术有限公司                     4,368.29       99.76      0.00         0          0.00           0         4,368.29         99.76
宁波亚太生物销售有限公司                        45.00       90.00      0.00         0          0.00           0            45.00         90.00
上海农药厂有限公司                          21,799.24       80.44      0.00         0          0.00           0        21,799.24         80.44
上海马陆制药有限公司                         1,740.00       87.00      0.00         0          0.00           0         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          0.00           0         1,968.75         78.75
上海华氏医药储运有限公司                       500.00      100.00      0.00         0          0.00           0           500.00        100.00
香港思富有限公司                               599.88       99.98      0.00         0          0.00           0           599.88         99.98
上海市医药股份有限公司池洲华氏公司              58.37       55.00      0.00         0          0.00           0            58.37         55.00
上海金山医药药材有限公司                       510.00       51.00      0.00         0          0.00           0           510.00         51.00
上海华氏经济发展有限公司                       500.00      100.00      0.00         0          0.00           0           500.00        100.00
安徽华氏医药有限公司                           215.07       67.00      0.00         0          0.00           0           215.07         67.00
上海制药(苏丹)有限公司                       904.30       55.00      0.00         0          0.00           0           904.30         55.00
上海华天广告有限公司                           100.00      100.00      0.00         0          0.00           0           100.00        100.00
上海市一大药房有限公司                          66.00       60.00      0.00         0          0.00           0            66.00         60.00
       (二)不存在控制关系的关联方情况:(如无交易可免填)
                        企业名称                                                          与本公司的关系
       中国华源生命产业有限公司                                                      实际控制人的附属企业
       上海华源长富药业(集团)有限公司                                              实际控制人的附属企业
       上海市药材有限公司                                                            受同一母公司控制
       上海医疗器械(集团有)限公司                                                    受同一母公司控制
       上海国际医药贸易有限公司                                                      受同一母公司控制
       上海鸿昌房产有限公司                                                          受同一母公司控制
       上海英达莱置业有限公司                                                        受同一母公司控制
       上海第一生化药业有限公司                                                      受同一母公司控制
       重庆医药上海药品经销有限公司                                                  联营企业
       吉林亚泰华氏医药有限公司                                                      联营企业
       上海华氏医药保健品有限公司                                                    联营企业
       上海绿苑药房有限公司                                                          联营企业
       上海沪郊医药有限公司                                                          联营企业
       上海华氏大药房有限公司                                                        联营企业
       上海华氏西部大药房有限公司                                                    联营企业
       思富酒类(上海)有限公司                                                        联营企业
       上海市医药股份有限公司安庆公司                                                联营企业

    (三)关联方交易:(金额:人民币万元)
    1、存在控制关系且已纳入本公司合并财务报表范围的子公司,其相互间交易及母子公司交易已作抵销。
    2、向关联方采购货物:
    (1)交易规模:

            企业名称                  本期          同期
上海医药第十五制药厂有限公司          1192.46      749.08
上海市第一生化药业有限公司                           2.14
上海市药材有限公司                      34.25       29.39
上海华氏大药房有限公司                  20.09
上海华源长富药业(集团)有限公司         917.97       68.82
上海沪郊医药有限公司                   581.92
上海青平药业有限公司                    10.25

    (2)采购价格的确定依据:以上关联交易均按市价进行。
    3、向关联方销售货物:

    (1)交易规模:
              企业名称                      本期           同期
 重庆医药上海药品经销有限公司                34.24         159.70
 吉林亚泰华氏医药有限公司                    45.56          66.97
 上海市药材有限公司                           8.25          11.05
 上海第一生化药业有限公司                        -
 上海健尔药房有限公司                        50.18          44.54
 上海绿苑药房有限公司                        72.02         213.78
 上海华源长富药业(集团)有限公司                -
 上海华氏大药房有限公司                   2,584.47       2,701.41
 上海沪郊医药有限公司                    24,073.34      18,885.22
 上海华氏西部大药房有限公司                      -              -
 上海罗达医药有限公司                       864.19         922.69
 上海青平药业有限公司                            -         507.46
 江西南华医药有限公司                     3,806.39       2,921.43
 上海医药第十五制药厂有限公司                    -           1.83

    (2)关联方交易价格的确定依据:以上关联交易均按市价进行。
    4、关联方往来款项余额:

              项     目                       本期末             同期末
 应收账款:
 上海市药材有限公司                                7.19             14.12
 吉林亚泰华氏医药有限公司                        188.76            342.33
 重庆医药上海药品经销有限公司                    824.00            832.45
 上海健尔药房有限公司                             20.22             13.90
 上海绿苑药房有限公司                             31.79             11.66
 上海华氏大药房有限公司                          727.57          1,059.10
 上海沪郊医药有限公司                          1,566.42            636.31
 上海罗达医药有限公司                            801.79            791.80
 江西南华医药有限公司                          2,315.26          1,150.22
 其他应收款:
 上海国际医药贸易有限公司                      1,239.77          2,229.20
 上海华氏经济发展有限公司                             -             11.95
 思富酒类(上海)有限公司                          536.75            536.75
 上海华源长富药业(集团)有限公司                  213.55            166.09
 上海华氏大药房有限公司                        2,509.54          2,343.50
 上海华氏西部大药房有限公司                        1.24                 -
 上海沪郊医药有限公司                         15,398.14         14,160.75
 上海医药第十五制药厂有限公司                  7,208.90          8,851.38
 上海青平药业有限公司                            400.00            400.00
 上海英达莱置业有限公司                        2,800.00          2,800.00
 上海医药物流中心有限公司                      2,000.00          2,000.00
 应付账款:
 上海第一生化药业有限公司                             -              1.85
 上海华氏大药房有限公司                            6.61             18.74
 上海沪郊医药有限公司                            899.81            207.70
 上海市药材有限公司                               22.32             12.56
 上海罗达医药有限公司                             16.19            157.57
 上海青平药业有限公司                             48.18            347.14
 其他应付款:
 思富酒类(上海)有限公司                           87.74             80.03
 上海华源长富药业(集团)有限公司                       -             51.85
  上海医药(集团)有限公司                    10,000.00                 -

    5、其他关联方交易事项:
    (1)为关联方提供担保情况:详见财务报表附注八(二)
    八、或有事项:
    截止2007年6月30日公司为关联方及其他单位提供债务担保共计10,112.89万元,情况如下:

             被担保单位                           担保金额(万元)      债务到期日
关联方:
人民币贷款担保
上海思富医药有限公司                                       1200.00    2007年10月22日
上海思富医药有限公司                                       1700.00      2007年7月6日
小计                                                       2900.00
上海外高桥医药分销中心有限公司                             1000.00     2008年1月30日
小计                                                      1000.00
安徽华氏医药有限公司                                        230.00    2007年12月31日
小计                                                        230.00
上海罗达医药有限公司                                        100.00    2007年11月11日
小计                                                        100.00
青岛华氏国风医药有限责任公司                               4000.00    2007年10月22日
小计                                                       4000.00
上海通用药业股份有限公司                                    500.00    2007年12月28日
小计                                                        500.00
杭州华氏医药有限公司                                        650.00     2008年6月24日
杭州华氏医药有限公司                                        190.00    2007年11月29日
小计                                                        840.00
       合计                                                9570.00

    2、美元贷款担保
    同济大学附属同济医院                      人民币  542.89   万元        2009年12月5日
    九、承诺事项:
    (一)对外经济担保事项,详见附注八(二)。
    (二)其他重大财务承诺事项:
    抵押资产情况:
    1、子公司上海华仁医药有限公司以平利路143号房产,累计向中国工商银行上海市普陀支行抵押借款540万元,借款最后到期日:2007年7月30日;以平利路123号房产向深圳发展银行上海虹口支行借款250万元,担保期限自2006年8月16日至2007年8月15日。
    2、子公司宁波医药股份有限公司2005年10月25日和工商银行宁波东门支行签订了最高额抵押贷款合同,以公司位于宁波车轿街26号的医药大楼作价7,335万元作为贷款4,850万元的担保,期限自2005年10月26日到2007年10月15日止。截止期末实际已获取贷款3,990万元。
    3、子公司宁波医药股份有限公司以大沙泥街65号西草马路仓库作为抵押物,向浦发银行西门支行借款700万元,最后担保期限至2008年6月27日。
    4、子公司宁波医药股份有限公司于2006年8月17日和交通银行股份有限公司宁波分行签订了最高额抵押贷款合同,以公司位于宁波市海曙区中山西路169-173号的房产作价1,823万元,作为贷款1,200万元的担保,担保期限自2006年8月17日到2009年7月16日,截至期末实际已获取贷款600万元。
    5、子公司宁海医药药材有限责任公司以自有房地产建筑面积共7,350.99平方米,作价11,120,000.00元,向中国工商银行宁海支行借款860万元,最后担保期限至2008年7月。
    6、子公司象山医药药材有限公司以房地产抵押向象山县农村信用合作社联合社营业部实际借款800万元。最高担保借款额980万元。最后担保期限至2007年7月。
    7、子公司宁波亚太生物技术有限责任公司以厂房、土地作为抵押物,向中国农业银行宁波经济技术开发区支行抵押借款400万元。
    8、子公司上海农药厂有限公司以自有房产作价1,013万元向中国农业银行上海五角场支行借款495万元;以商业票据贴现借款291万元。
    9、子公司上海闵行区医药药材有限公司以闵行区建设路23号、41号、沧源路817号以及永德路22号、24号房产为抵押,累计向中国工商银行上海闵行支行借款290万元,担保期限自2007年3月25日至2008年2月24日。
    10、子公司上海通用药业股份有限公司以原值为33,857,591.89元的申南路899号工业厂房进行抵押向民生银行借款900万元。
    11、子公司安徽华氏医药有限公司以自有房产作为抵押物,累计向徽商银行借款215万元。
    12、子公司金山医药有限公司以自有房产作为抵押物,累计向农业银行借款800万元,借款最后到期日:2008年6月27日。累计向农村商业银行借款200万元,借款最后到期日:2008年4月10日。
    13、子公司杭州华氏医药有限公司以潮王路123号房产作为抵押物,向杭州市商业银行借款300万元。担保期限自2006年12月26日至2008年12月25日。
    14、子公司嘉定医药有限公司以自有房产作为抵押物,向农业银行借款200万元,担保期限自2006年11月7日至2007年11月6日。
    十、资产负债表日后事项:
    十一、其他事项说明:
    十二、本年度非经常性损益列示如下(收益+、损失-):

                                  项  目                                        金额
      (一)处置长期股权投资、固定资产、在建工程、无形资产、其他长期资产
                                                                            1,879,191.62
 产生的损益
      (二)越权审批或无正式批准文件的税收返还、减免                                0.00
      (三)各种形式的政府补贴                                              1,438,057.49
      (四)计入当期损益的对非金融企业收取的资金占用费                              0.00
      (五)短期投资损益,但经国家有关部门批准设立的有经营资格的金融机构
                                                                            8,175,993.56
 获得的短期投资损益除外
      (六)委托投资损益                                                            0.00
      (七)扣除公司日常根据企业会计制度规定计提的资产减值准备后的其他各
                                                                             -795,031.57
 项营业外收入、支出
      (八)因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备
      (九)以前年度已经计提各项减值准备的转回
      (十)债务重组损益
      (十一)资产置换损益
      (十二)交易价格显失公允的交易产生的超过公允价值部分的损益
      (十三)比较财务报表中会计政策变更对以前期间净利润的追溯调整数
      (十四)中国证监会认定的符合定义规定的其他非经常性损益项目
                                  合    计                                 10,698,211.10

    注:1、上列数据已扣除少数股东收益因素。
    2、上列数据金额中已将所得税影响额剔除。
    八、备查文件目录
    1、载有法人代表、总经理、财务副总监签名并盖章的会计报表。
    2、报告期内在中国证监会指定报刊上公开披露过的所有公司文件的正本及公告原稿。



    上海市医药股份有限公司
    2007年8月25日
数据加载中...
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