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  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
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上海医药(601607)公告正文

上海医药:2007年年度报告摘要

公告日期 2008-04-08
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年度报告摘要
    
    §1 重要提示
    1.1 本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    本年度报告摘要摘自年度报告全文,报告全文同时刊载于http://www.sse.com.cn。投资者欲了解详细内容,应当仔细阅读年度报告全文。 1.2公司董事长钱琎先生、独立董事王巍先生因故未出席董事会会议,分别委托副董事长周德孚先生、独立董事冯正权先生代为表决。 1.3公司参股企业上海华源长富(集团)有限公司审计机构至今未出具2007年度审计报告,但公司已获取该审计机构在审计过程中明确提出的保留意见(初稿)。
    公司审计机构因无法获取充分适当的审计证据以核实上海华源长富(集团)有限公司资产状况和经营成果对公司的长期股权投资及投资收益相关项目所应产生的2007年度及比较会计报表年初数和上年数的影响,因此无法对该等存在重大不确定性的事项及其对公司的影响以及公司上述会计处理的恰当性发表意见,故为公司出具了保留意见的审计报告。 1.4 公司董事长钱琎先生、总经理余金琦女士、财务副总监许薇薇女士声明:保证本年度报告中财务报告的真实、完整。
    §2 公司基本情况简介
    2.1 基本情况简介


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股票简称                                                上海医药                                                     
  股票代码                                                600849                                                       
  上市交易所                                              上海证券交易所                                               
  注册地址和办公地址                                      上海市浦东新区金桥路1399号;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                                           
  电子信箱                                                shaphar@shaphar.com.cn                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.2 联系人和联系方式


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                        董事会秘书                                                                     
  姓名                                  曹伟荣                                                                         
  联系地址                              上海市延安西路1566号龙峰大厦26楼                                               
  电话                                  021-52588888                                                                   
  传真                                  021-52586299                                                                   
  电子信箱                              wrcao@sina.com                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    §3 会计数据和业务数据摘要:
    3.1 主要会计数据
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主要会计数据                    2007年                   2006年                   本年比上年增   2005年              
                                                                                    减(%)                              
  营业收入                        13,919,791,226.33        11,410,298,674.56        21.99          10,699,340,919.08   
  利润总额                        146,550,408.16           101,473,848.46           44.42          98,723,626.50       
  归属于上市公司股东的净利润      66,278,120.24            68,710,381.49            -3.54          50,523,253.16       
  归属于上市公司股东的扣除非经常  58,524,222.06            46,522,151.47            25.80          2,442,025.26        
  性损益的净利润                                                                                                       
  经营活动产生的现金流量净额      488,940,577.95           583,110,223.81           -16.15         73,002,128.51       
                                  2007年末                 2006年末                 本年末比上年   2005年末            
                                                                                    末增减(%)                          
  总资产                          7,125,598,333.22         6,678,587,569.60         6.69           6,376,063,531.38    
  所有者权益(或股东权益)        1,958,271,071.31         2,066,908,573.44         -5.26          2,005,879,063.62    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3.2 主要财务指标
    单位:元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  主要财务指标                                            2007年        2006年        本年比上年增减(%)     2005年     
  基本每股收益                                            0.12          0.14          -19.62                0.11       
  稀释每股收益                                            0.12          0.14          -19.62                0.11       
  扣除非经常性损益后的基本每股收益                        0.10          0.10          4.83                  0.01       
  全面摊薄净资产收益率                                    4.04%         3.91%         增加0.13个百分点      2.87%      
  加权平均净资产收益率                                    4.11%         3.90%         增加0.21个百分点      2.86%      
  扣除非经常性损益后全面摊薄净资产收益率                  3.57%         2.65%         增加0.92个百分点      0.14%      
  扣除非经常性损益后的加权平均净资产收益率                3.63%         2.64%         增加0.99个百分点      0.14%      
  每股经营活动产生的现金流量净额                          0.86          1.23          -30.12                0.15       
                                                          2007年末      2006年末      本年末比上年末增减(%  2005年末   
                                                                                      )                                
  归属于上市公司股东的每股净资产                          2.88          3.70          -22.08                3.71       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:①本报告期每股收益是以2007年8月实施资本公积10股转增2股后的总股本569172884股为计算口径,与2006年每股收益以总股本474310737计算非同一口径。
    ②以上2006年度的调整后数据是按照新会计准则要求追溯调整后的数据,调整前数据为2006年度报告披露数据,本年末比上年末增减变化幅度是以2006年度调整前数据作为比较数据。2005年度数据未做追溯调整,采用2005年度报告披露数据。
     非经常性损益项目
    √适用 □不适用
     单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                                  金额                               
  非流动资产处置损益                                                                -1,127,910.24                      
  计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享受的政  3,113,742.40                       
  府补助除外                                                                                                           
  债务重组损益                                                                      134,645.24                         
  同一控制下企业合并产生的子公司期初至合并日的当期净损益                            -8,692,660.07                      
  除上述各项之外的其他营业外收支净额                                                11,725,913.93                      
  其他非经常性损益项目                                                              2,600,166.92                       
  合计                                                                              7,753,898.18                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:以上所列项目均已扣除所得税及少数股东损益的影响。
    采用公允价值计量的项目
    √适用 □不适用  单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                   期初余额            期末余额             当期变动            对当期利润的影响金额         
  可供出售权益工具           438,123.24          3,642,644.08         3,204,520.84                                     
  交易性权益工具投资         20,154,220.00       35,830,531.09        15,676,311.09       -1353836.76                  
  合计                       20,592,343.24       39,473,175.17        18,880,831.93       -1353836.76                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3.3 境内外会计准则差异
    □适用 √不适用 
    
    §4 股本变动及股东情况
    4.1 股份变动情况表
    √适用 □不适用
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                    本次变动前               本次变动增减(+,-)                            本次变动后              
                    数量            比例(%)  发行新   送股  公积金转股     其他  小计          数量           比例(%)  
                                             股                                                                        
  一、有限售条件股份                                                                                                   
  1、国家持股                                                                                                          
  2、国有法人持股   188,248,134     39.69                   37,649,627           37,649,627    225,897,761    39.69    
  3、其他内资持股                                                                                                      
  其中:                                                                                                               
  境内法人持股                                                                                                         
  境内自然人持股                                                                                                       
  4、外资持股                                                                                                          
  其中:                                                                                                               
  境外法人持股                                                                                                         
  境外自然人持股                                                                                                       
  有限售条件股份合  188,248,134     39.69                   37,649,627           37,649,627    225,897,761    39.69    
  计                                                                                                                   
  二、无限售条件流通股份                                                                                               
  1、人民币普通股   286,062,603     60.31                   57,212,520           57,212,520    343,275,123    60.31    
  2、境内上市的外                                                                                                      
  资股                                                                                                                 
  3、境外上市的外                                                                                                      
  资股                                                                                                                 
  4、其他                                                                                                              
  无限售条件流通股  286,062,603     60.31                   57,212,520           57,212,520    343,275,123    60.31    
  份合计                                                                                                               
  三、股份总数      474,310,737     100                     94,862,147           94,862,147    569,172,884    100      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
限售股份变动情况表 
    □适用 √不适用 
    
    4.2 股东数量和持股情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数                                     66,785                                                          
  前十名股东持股情况                                                                                                   
  股东名称                            股东性质     持股比例(%)   持股总数       年度内增减     持有非流通股   质押或冻 
                                                                                               数量           结的股份 
                                                                                                              数量     
  上海市医药(集团)有限公司          国有法人股   39.69%        225,897,761    37,649,627     225,897,761    无       
                                      东                                                                               
  中国工商银行-华安中小盘成长股票型  其他         4.52%         25,700,000     25,700,000     0              未知     
  证券投资基金                                                                                                         
  中国建设银行-鹏华价值优势股票型证  其他         3.45%         19,632,904     19,632,904     0              未知     
  券投资基金                                                                                                           
  中国工商银行-鹏华优质治理股票型证  其他         1.65%         9,386,122      9,386,122      0              未知     
  券投资基金(LOF)                                                                                                      
  中国太平洋人寿保险股份有限公司-分  其他         1.42%         8,077,438      8,077,438      0              未知     
  红-个人分红                                                                                                         
  中国太平洋人寿保险股份有限公司-传  其他         0.90%         5,118,279      5,118,279      0              未知     
  统-普通保险产品                                                                                                     
  中国农业银行-交银施罗德成长股票证  其他         0.89%         5,093,280      5,093,280      0              未知     
  券投资基金                                                                                                           
  中国建设银行-交银施罗德稳健配置混  其他         0.88%         4,988,524      4,988,524      0              未知     
  合型证券投资基金                                                                                                     
  全国社保基金一零二组合              其他         0.84%         4,800,000      440,081        0              未知     
  中国太平洋保险(集团)股份有限公司-  其他         0.83%         4,743,465      4,743,465      0              未知     
  集团本级-自有资金-012G-ZY001沪                                                                                    
  前十名流通股股东持股情况                                                                                             
  股东名称                                                 持有无限售条件股份数量          股份种类                    
  中国工商银行-华安中小盘成长股票型证券投资基金           25,700,000                      人民币普通股                
  中国建设银行-鹏华价值优势股票型证券投资基金             19,632,904                      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)        9,386,122                       人民币普通股                
  中国太平洋人寿保险股份有限公司-分红-个人分红           8,077,438                       人民币普通股                
  中国太平洋人寿保险股份有限公司-传统-普通保险产品       5,118,279                       人民币普通股                
  中国农业银行-交银施罗德成长股票证券投资基金             5,093,280                       人民币普通股                
  中国建设银行-交银施罗德稳健配置混合型证券投资基金       4,988,524                       人民币普通股                
  全国社保基金一零二组合                                   4,800,000                       人民币普通股                
  中国太平洋保险(集团)股份有限公司-集团本级-自有资金-0  4,743,465                       人民币普通股                
  12G-ZY001沪                                                                                                         
  北京奥通达投资咨询有限公司                               3,558,060                       人民币普通股                
  上述股  中国建设银行-鹏华价值优势股票型证券投资基金、中国工商银行-鹏华优质治理股票型证券投资基金同属鹏华基金管理公 
  东关联  司管理,中国太平洋人寿保险股份有限公司-分红-个人分红、中国太平洋人寿保险股份有限公司-传统-普通保险产品同 
  关系或  属中国太平洋人寿保险股份有限公司,而中国太平洋人寿保险股份有限公司系中国太平洋保险(集团)股份有限公司子公司。  
  一致行  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。   
  动关系                                                                                                               
  的说明                                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    4.3 控股股东及实际控制人情况介绍
    4.3.1 控股股东及实际控制人变更情况
    □适用 √不适用
    
    4.3.2 控股股东及实际控制人具体情况介绍
    (1)法人控股股东情况
    控股股东名称:上海医药(集团)有限公司 法人代表:周玉成 注册资本:315872万元人民币元 成立日期:1996年11月4日 主要经营业务或管理活动:实业投资,医药产品及其设备装置的制造和销售,从事国内商业批发零售及经国家外经贸部批准的进出口业务。 4.3.3 公司与实际控制人之间的产权及控制关系的方框图
    
    3、其他持股在百分之十以上的法人股东 
    截止本报告期末公司无其他持股在百分之十以上的法人股东。 
    
    §5 董事、监事和高级管理人员
    5.1 董事、监事和高级管理人员持股变动及报酬情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓   职务      性  年  任期起   任期  年初持  年末持  持  被  股份   变动  报告期  报告期被授予的股权激励情况   是否 
  名             别  龄  始日期   终止  股数    股数    有  授  增减   原因  内从公  可  已行权   行权  期末股票  在股 
                                  日期                  本  予  数           司领取  行  数量     价    市价      东单 
                                                        公  的               的报酬  权                           位或 
                                                        司  限               总额(   股                           其他 
                                                        的  制               万元)   数                           关联 
                                                        股  性               (税前                               单位 
                                                        票  股               )                                   领取 
                                                        期  票                                                    报酬 
                                                        权  数                                                    、津 
                                                            量                                                    贴   
  钱   董事长    男  49  2001-12  至今                                       ――                                 是   
  琎                                                                                                                   
  周   副董事长  男  57  2003-10  至今  7,966   9,559           1,593  转增  41.94                                是   
  德                                                                                                                   
  孚                                                                                                                   
  余   董事、总  女  52  2003-12  至今                                       54.81                                否   
  金   经理                                                                                                            
  琦                                                                                                                   
  徐   董事      男  52  2003-10  至今                                       ――                                 是   
  国                                                                                                                   
  雄                                                                                                                   
  胡   董事      男  52  2003-10  至今                                       ――                                 是   
  逢                                                                                                                   
  祥                                                                                                                   
  董   董事      男  64  2003-10  至今                                       ――                                 是   
  平                                                                                                                   
  唐   董事      女  57  2001-12  至今  3,000   3,600           600    转增  18.88                                否   
  瑞                                                                                                                   
  华                                                                                                                   
  李   独立董事  男  41  2002-06  至今                                       6                                    否   
  志                                                                                                                   
  强                                                                                                                   
  冯   独立董事  男  65  2002-06  至今                                       6                                    否   
  正                                                                                                                   
  权                                                                                                                   
  王   独立董事  男  50  2003-06  至今                                       6                                    否   
  巍                                                                                                                   
  曹   董事会秘  男  57  2001-12  至今                                       26.10                                否   
  伟   书                                                                                                              
  荣                                                                                                                   
  胡   监事长    男  59  2006-6   至今                                       ――                                 是   
  佃                                                                                                                   
  亮                                                                                                                   
  李   监事      男  57  2001-12  至今                                       ――                                 是   
  锡                                                                                                                   
  康                                                                                                                   
  徐   职工监事  男  50  2001-12  至今                                       29.30                                否   
  文                                                                                                                   
  财                                                                                                                   
  蓝   职工监事  女  50  2001-12  至今  65      78              13     转增  11.82                                否   
  跃                                                                                                                   
  群                                                                                                                   
  高   副总经理  男  58  2005-10  至今                                       44.73                                否   
  福                                                                                                                   
  定                                                                                                                   
  邓   副总经理  男  59  2003-08  至今                                       33.31                                否   
  秋                                                                                                                   
  明                                                                                                                   
  李   副总经理  男  37  2005-10  至今                                       40.81                                否   
  永                                                                                                                   
  忠                                                                                                                   
  郭   副总经理  男  33  2007-08  至今                                       35.03                                否   
  俊                                                                                                                   
  煜                                                                                                                   
  合   /         /   /   /        /     11,031  13,237  /       2,206  /     354.73               /     /         /    
  计                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:为强化激励约束机制,自2005年起,公司对管理层年终经营业绩考核结果实行两年持续跟踪并延期支付一部分年终奖金的方针,故2007年公司管理层薪酬中包含有2005年年终考核应发奖金中延期至2007年支付的一部分奖金。
    
    §6 董事会报告
    6.1 管理层讨论与分析
    (一)、报告期内公司整体经营情况
    报告期内,公司紧紧围绕打造具有国际竞争力的中国一流分销企业的战略目标,坚持又好又快的工作方针,齐心协力,奋发工作,全面实现了年度工作目标,连续九年保持着中国医药分销行业的领先地位。
    报告期内,公司实现营业总收入139.20亿元,比上年同期增长21.99%;实现利润总额1.46亿元,比上年同期增长44.42%;实现归属于上市公司股东的净利润6627.81万元,比上年同期减少3.54%。
    一、公司报告期内总体经营情况
    报告期内,公司经济工作取得了以下成绩:
    1、分销业务发展又好又快。公司经济运行质量进一步提高,核算体系严格规范,应收帐款风险受控,分销、配置、市场三联动取得显著协同效应,终端控制和网络建设形成新局面;新兴业务如精麻类药品专营等发展迅速。
    2、现代物流和信息化管理取得新进展。现代物流1月1日正式投入运行,大部分分子公司先后进入现代物流配送;第三方物流稳步发展;辐射市场终端的信息化程度进一步提高。
    3、国际化事业发展再上新台阶。国际贸易规模进一步扩大,西药制剂出口位居全国第三;药品分销国际合作凸现品牌张力,公司与世界领先的医药分销企业日本铃谦株式会社共同设立的分销合资企业成为国内股权收益率高、成长空间大的医药合资项目;工业国际化取得实质性进展,公司与全球最大的OTC及营养品生产商美国百利高公司签署了大宗国际合同制造(OEM)协议,并按照国际生产质量标准对工艺技术装备进行了改造完善。
     4、医药零售连锁保持平稳增长。10月份公司与中西药业解除了华氏大药房托管关系,零售连锁系统加快了与公司经营管理、资源、信息等各方面的对接工作,确定了新的零售连锁发展战略。华氏大药房继2006年成为医药零售业唯一同时获得“上海著名商标”、“上海名牌”、“中国商业名牌”等荣誉的企业后,2007年又获得“上海优秀服务商标”称号。
    二、公司主营业务及其经营状况
    1、 采购和销售客户情况
                                                             单位:元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  前五名供应商采购金额合计                     1,373,515,530.35              占采购总额比重              8.36%         
  前五名销售客户销售金额合计                   1,007,228,680.71              占销售总额比重              7.24%         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、报告期公司资产构成同比发生重大变动说明
       报告期内,公司资产构成同比未发生重大变动。
       
    3、报告期主要财务数据同比发生重大变化的说明
    (1)营业费用:同比上升25.14%,主要系拓展新的营销网络销售规模增长。
    (2)归属于上市公司股东的净利润:调整后同比上升269.95%,主要系执行新会计准则后,2006年度归属于上市公司股东的净利润经追溯调整由68,710,381.49变更为-38,997,683.21。
    (3)利润总额:调整后同比上升576.22%,主要系执行新会计准则后,2006年度利润总额经追溯调整由101,473,848.46变更为22,753,692.78。
    4、报告期内现金流量构成情况,同比发生重大变动的情况及与报告期净利润存在重大差异的原因说明
    (1)投资活动产生的现金流量:本年度净额-173,582,032.36,比上年度减少160,549,434.48,主要系上年同期收回了被中国华源集团占用的上海医疗器械集团股权转让款,以及房屋动迁款。
    
    5、主要控股企业及参股企业经营情况
                                                 单位:万元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称                            业务性质            注册资本      资产规模            净利润                     
  上海沪中医药有限公司                药品分销            1000          24499.61            2109.66                    
  上海思富医药有限公司                药品分销            1200          12169.05            1108.58                    
  上海外高桥医药分销中心有限公司      药品分销            1000          34251.18            1179.69                    
  宁波医药有限公司                    药品分销            5797.77       58618.77            1776.89                    
  上海禾丰制药有限公司                药品制造            USD1000       15205.8             1689.02                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)公司未来发展展望
    一、机遇与挑战
    2008年,我国宏观经济保持较快增长,国家正在建立的新的社会医疗保障服务体系为药品需求进一步增长打开了空间,社区卫生药品的集中采购为公司发展带来了新的机会,药品市场秩序的整顿和规范进一步加速了行业重组,促进了大中型企业的发展。同时,公司面临着国家宏观调控及货币供应从紧新政策、医药流通改革新形势、药品招标新模式和行业竞争新格局的挑战。
    
     二、公司2008年业务发展规划。
    2008年是公司重组上市的第十年,也是公司实施国际化战略的重要一年。面对新的机遇挑战,新的竞争格局,公司将再接再厉,打好新一轮攻坚战,推动公司实现更好更快发展,为医药卫生体制改革发展和人民健康事业作出新贡献。
    1、指导思想:坚持以科学发展观为指导,坚持“更精、更强、更专业”的工作方针,进一步解放思想,创新发展模式,进一步加大改革力度,加快国际化战略推进,加强内控管理,好中求快,实现区域性公司向全国性公司的转变。
    2、业务发展规划:
    ①网络建设实现新突破。继续构筑以上海为中心,华东为枢纽、辐射全国的立体分销网络和零售连锁网络。
    ②工业实现新突破。从传统的普药生产转向国际合作和合同加工;从高成本、低效益、劳动密集型生产转向低成本、高毛利、精细化生产。
    ③资本运营实现新突破。继续从产业和资本两个层面扩大与跨国公司、战略投资者的战略合作,从资本市场为核心业务发展获取更多资源,推进公司国际化进程;坚持“有所为有所不为”,压缩非主营资产,盘活闲置资产。
    ④ 机制实现新突破。以区域一体化为目标,推进机制变革,促进经营管理组织转型;建立长期激励约束机制;强化以业绩为导向的绩效考核机制。   
    6.2、主营业务分行业、产品情况表
    单位:元币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或分   主营业务收入              主营业务成本             主营业务利   主营业务收入  主营业务成本  主营业务利  
  产品                                                            润率(%)      比上年增减(  比上年增减(  润率比上年  
                                                                               %)          %)          增减(%)   
  1.商业       15,689,198,225.27         14,553,158,312.53        7.24         29.17         26.23         1.49        
  2.工业       382,973,980.76            302,364,902.59           21.05        -8.32         -7.85         -0.40       
  3.服务业     11,560,357.63             5,038,754.14             56.41        207.05        348.17        -13.72      
  小计         16,083,732,563.66         14,860,561,969.26        7.61         27.98         26.19         1.31        
  内部抵销     2,163,941,337.33          2,162,764,624.37         0.05                                   0.14        
  合计         13,919,791,226.33         12,697,797,344.89        8.78         21.99         19.58         1.84        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6.3、 主营业务分地区情况
                                   单位:元币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                         主营业务收入                                 主营业务收入比上年增减(%)                 
  上海地区                     13,215,211,155.91                            30.09                                      
  山东地区                     471,723,867.13                               15.78                                      
  浙江地区                     2,222,267,712.28                             11.33                                      
  其他地区                     174,529,828.34                               3168.39                                    
  合计                         16,083,732,563.66                            27.98                                      
  内部抵消                     2,163,941,337.33                             87.01                                      
  合计                         13,919,791,226.33                            21.99                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
6.4 募集资金使用情况
    □适用 √不适用  变更项目情况 □适用 √不适用
    6.5 非募集资金项目情况
    √适用 □不适用
                          单位:万元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                                                        项目金额                   项目进度                  
  控股子公司上海华氏资产有限公司持有的上海沪中医药有限公司55%股   4,062.57                   完成                      
  权。                                                                                                                 
  向上海沪中医药有限公司增资                                      3,446                      完成                      
  上海沪中医药有限公司收购青岛华氏国风医药有限责任公司65.22%股份  3,446                      完成                      
  。                                                                                                                   
  向上海医药物流中心有限公司单向增资                              400                        完成                      
  在上海市第一人民医院松江分院内设立“医疗用品经营商店”          50                         完成                      
  合计                                                                                       /                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6.6 董事会对会计师事务所“非标准审计报告”的说明
    √适用 □不适用
    鉴于我司参股企业上海华源(集团)有限公司审计机构在审计过程中对华源长富2007年财务报告明确提出了保留意见,故我司审计机构认为,因无法核实该司资产状况和经营成果对我司长期股权投资的影响,无法对该等存在重大不确定性的事项对公司的影响以及我司上述会计处理的恰当性发表意见,故为我司出具了保留意见的审计报告。
    公司董事会认为,华源长富会计处理违规是央企重组引发的问题,上市公司目前还无法改变这一事实。但公司会继续采取各种积极措施维护上市公司利益。
    同时,除华源长富问题外,上海医药的公司治理、内控管理、投资者关系管理等都严格遵循了上市公司规则,会计处理均符合会计准则要求,所以,保留意见不应影响对公司全面的、客观的、公正的评价。
     6.7 董事会本次利润分配或资本公积金转增预案
    经立信会计师事务所有限公司审计,本公司2007年度实现归属于上市公司股东的净利润66,278,120.24元,加上调整后的年初未分配利润207,966,732.56元,可供分配利润为274,244,852.8元。根据《公司章程》有关规定,提取法定盈余公积金7,110,036.04元,提取职工奖福基金1,182,316.35元,其他减少2,914,991.22元,年末未分配利润为263.037,509.19元。
    经公司二届五十四次董事会讨论决定,2007年度利润分配预案为:以2007年度末股本569,172,884股为基数,向全体股东实施每10股派发现金红利0.50元(含税)的分配预案,派发现金总额为28,458,644.20元。实施分配后,公司结存未分配利润为234,578,864.99元。
    本报告期末不进行资本公积金转增股本。
    以上预案尚须提交2007年度股东大会批准。
     公司本报告期内盈利但未提出现金利润分配预案
    □适用 √不适用
    
    §7 重要事项
    7.1 收购资产
    √适用 □不适用
    见“7.8”
    7.2 出售资产
    √适用 □不适用
    见“7.8”
    7.3 重大担保
    √适用 □不适用
    单位:万元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对子公司的担保)                                                                             
  担保对象       发生日期 (协议签署   担保金额               担保类型       担保期限                   是否履  是否为 
                 日)                                                                                   行完毕  关联方 
                                                                                                                担保   
  同济大学附属   2002.3.5              446.50                 连带责任保证   2009.12.5                  否      否     
  同济医院                                                    担保                                                     
  报告期内担保发生额合计                                                     /                                         
  报告期末担保余额合计                                                       446.50                                    
  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                                             9266.80                                   
  报告期末对子公司担保余额合计                                               9496.80                                   
  公司担保总额情况(包括对子公司的担保)                                                                               
  担保总额                                                                   9943.30                                   
  担保总额占公司净资产的比例(%)                                           5.08                                      
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额                                 /                                         
  直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额               8996.8                                    
  担保总额超过净资产50%部分的金额                                           /                                         
  上述三项担保金额合计                                                       8996.8                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    7.4 重大关联交易
    7.4.1 与日常经营相关的关联交易
    □适用 √不适用
     7.4.2 关联债权债务往来
    √适用 □不适用
    单位:万元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称                          与上市公司的关系     上市公司向关联方提供资金         关联方向上市公司提供资金   
                                                           发生额          余额             发生额        余额         
  上海医药(集团)有限公司            控股股东                                            1004          1004         
  上海新先锋药业有限公司              控股股东的附属企业                                  2.98          2.98         
  上海市药材有限公司                  控股股东的附属企业   -10.58          10.14                                     
  上海华源长富药业(集团)有限公司    实际控制人的附属企   175.56          365.38           9.48          9.48         
                                      业                                                                               
  上海英达莱置业有限公司              控股股东的附属企业   -               2,800.00                                  
  上海国际医药贸易有限公司            控股股东的附属企业   10,636.79       12,160.38                                 
  上海华氏制药有限公司                控股子公司           730.92          16,568.53                                 
  上海金龟华超医药有限公司            控股子公司           -249.95         1,117.35                                  
  上海思富医药有限公司                控股子公司           -               -                                         
  上海华氏资产经营有限公司            控股子公司           12,227.13       21,292.73                                 
  上海沪中医药有限公司                控股子公司           3,817.73        6,443.99                                  
  上海华氏医药高科技实业发展有限公司  控股子公司           -               -                                         
  上海福达制药有限公司                控股子公司           2,207.26        2,499.40                                  
  上海华仁医药有限公司                控股子公司           -               200.00                                    
  上海外高桥医药分销中心有限公司      控股子公司           -               -                                         
  上海华因医药有限公司                控股子公司           -1,099.95       5,972.43                                  
  上海华嘉医药有限公司                控股子公司           -63.38          898.95                                    
  上海麦卡森医药有限公司              控股子公司           -203.55         -                                         
  上海浦东华氏医药有限公司            控股子公司           -2,456.58       -456.58                                   
  福建华氏康源医药有限公司            控股子公司           50.00           249.85                                    
  上海农药厂有限公司                  控股子公司           1,700.00        8,260.00                                  
  上海华氏经济发展有限公司            控股子公司           -62.04          -                                         
  上海华氏医药储运有限公司            控股子公司           24.31           865.87                                    
  上海华天广告有限公司                控股子公司           -25.14          69.24                                     
  香港思富有限公司                    控股子公司           -3.76           1,756.88                                  
  杭州华氏医药有限公司                控股子公司           -92.00          208.00                                    
  上海医药诚之职业技能培训中心        控股子公司           15.65           15.65                                     
  宁波亚太生物技术有限公司            控股子公司           94.73           94.73                                     
  上海马陆制药有限公司                控股子公司           1,770.19        1,770.19                                  
  上海医药第十五制药厂有限公司        控股子公司           -800.94         10,372.06                                 
  上海沪郊医药有限公司                控股子公司           2,021.94        15,960.85                                 
  上海华氏大药房有限公司              控股子公司           -713.56         1,639.65                                  
  上海华氏西部大药房有限公司          控股子公司           -               -                                         
  上海医药物流中心有限公司            控股子公司           -               2,000.00                                  
  上海华翔药业有限公司                控股孙公司           0.01            0.01                                      
  思富酒类(上海)有限公司            控股孙公司           -               536.76                                    
  上海思富贸易有限公司                控股孙公司           -               159.49                                    
  上海斯夫有限公司                    控股孙公司           0.65            846.35                                    
  上海青平药业有限公司                控股孙公司           325.20          725.20                                    
  合计                                                    30,016.64       115,403.48       1,016.46      1,016.46     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     7.4.3 2007年资金被占用情况及清欠进展情况
    □适用 √不适用
     截止2007年末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案
    □适用 √不适用
    
    7.5 委托理财情况
    √适用 □不适用
    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新设立的中国银河证券股份有限公司(下称“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。
        目前,银河股份正在申请上市。
    
    7.6 承诺事项履行情况
    7.6.1 公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项
    √适用 □不适用
    原非流通股东在股权分置改革过程中做出的承诺事项及其履行情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股东名称      承诺事项                                                                                  承诺履  备注 
                                                                                                          行情况       
  上海医药(集  ①自股权分置改革方案实施之日起,上海医药(集团)有限公司所持原非流通股股份在二十四个月内  正在履       
  团)有限公司  不上市交易或者转让;②在前项规定期满后,上海医药(集团)有限公司通过证券交易所挂牌交易出  行承诺       
                售原非流通股股份,出售数量占公司股份总数的比例在十二个月内不超过百分之五,在二十四个月内               
                不超过百分之十。                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7.6.2 公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目是否达到原盈利预测及其原因作出说明 □适用 √不适用 
    
    7.7 重大诉讼仲裁事项
    □适用 √不适用 
    
     7.8 其它重大事项及其影响和解决方案的分析说明
    7.8.1 证券投资情况
    √适用 □不适用 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号   股票代码    简称      持股数量(股)               占该公司股权比例  初始投资成本(元)           会计核算科目  
                                                          (%)                                                          
  1      601988      中国银行  1,210,000                  <1%               6,100,820                    交易性金融资  
                                                                                                         产            
  2      600018      上港集团  686,375                    <1%               5,348,920                    交易性金融资  
                                                                                                         产            
  3      600717      天津港    128,042                    <1%               3,122,304                    交易性金融资  
                                                                                                         产            
  4      000022      深赤湾A  115,000                    <1%               3,042,555                    交易性金融资  
                                                                                                         产            
  5      600001      邯郸钢铁  300,000                    <1%               2,268,600                    交易性金融资  
                                                                                                         产            
  6      000903      云内动力  80,000                     <1%               1,239,760                    交易性金融资  
                                                                                                         产            
  7      000039      中集集团  50,000                     <1%               1,165,600                    交易性金融资  
                                                                                                         产            
  8      000831      关铝股份  39,300                     <1%               1,068,527                    交易性金融资  
                                                                                                         产            
  9      601939      建设银行  120,000                    <1%               907,320                      交易性金融资  
                                                                                                         产            
  10     600616      第一食品  32,250                     <1%               783,288                      交易性金融资  
                                                                                                         产            
  期末持有的其他证券投资       --                         --                4,478,533.85                 --            
  合计                         --                         --                29,526,227.85                --            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7.8.2 持有其他上市公司股权情况
    √适用 □不适用                                                          单位:元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  证券代码         证券简称    初始投资金额                 占该公司股权比例(%)      会计核算科目    股份来源       
  HK8231           复旦张江    19,147,723.08                19.66                       长期股权投资    法人股认购     
  合计                         19,147,723.08                -                           -               -              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     7.8.3 持有非上市金融企业股权情况
    √适用 □不适用 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  所持对象名称                      最初投资金额(   持有数量(股)   占该公司  期末账面价值(   会计核算  股份来源      
                                    元)                            股权比例  元)             科目                    
                                                                    (%)                                                
  申银万国证券股份有限公司          20,000,000       20,000,000     <1%       20,000,000       长期股权  法人股认购    
                                                                                               投资                    
  中国银河证券股份有限公司          50,000,000       10,000,000     <1%       50,000,000       长期应收  委托理财款转  
                                                                                               款        投            
  小计                                                              -        70,000,000       -        -            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    7.8.4 买卖其他上市公司股份的情况
    □适用 √不适用 
    
    7.8.5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9298.60万元购买上海鸿昌房地产有限公司拥有的综合性涉外甲级商务楼上海国际医药贸易展览大厦9298.60平方米产权商业房产。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。
    
    7.8.6分销中外合资:公司以子公司上海沪中医药有限公司为基础,以股权转让方式与日本铃谦株式会社合资变更设立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。     上述变更设立中日医药分销合资企业的协议于2007年5月15日在上海签订,2007年8月16日完成设立合资企业的前期重组工作。至2007年12月17日,完成所有产权交易。2008年1月11日、1月16日分别获得中华人民共和国商务部(商资批〔2007〕2248号)《关于同意并购设立上海铃谦沪中医药有限公司的批复》的批文和设立中外合资企业的批准证书;2008年3月14日完成相关工商变更程序;2008年3月26日,合资企业正式挂牌。
    7.8.7国际合同加工制造:公司全资子公司上海华氏制药有限公司(下称:华氏制药)于2007年6月26日与全球最大的保健品制造供应商,也是全球最大的OTC及营养产品的生产商美国百利高公司(Perrigo)(下称:百利高公司)签订了大宗合同加工制造(OEM)协议。协议约定,华氏制药天平制药厂每年将为百利高公司生产制造21.5亿片药品,供货的初始期限为5年。
    目前,华氏制药天平制药厂与百利高公司的合作已进入到实质性阶段。天平制药厂正按照国际生产质量标准和百利高公司工艺技术的要求对国际加工车间进行技术改造;两个产品已通过小样试制,进入了正式批量生产前的工艺技术对接期。预计2008年4季度完成相关技术改造并进入试生产。
    7.8.8报告期内,根据公司2006年度股东大会决议,公司决定发行一年期短期融资券7亿元。现上述发行已获中国人民银行批准。
    
    7.8.9债务重组:公司因信用证业务问题与江苏汇麟国际贸易公司(以下简称“江苏汇麟”)发生债权债务纠纷,截止2005年末江苏汇麟尚欠128,293,636.52元尚未归还。后再经协商,本公司与江苏汇麟和担保人汇荣国贸三方最终签订了“债务重组合同”:债务重组方式为以实物资产抵偿重组债务的金额,汇荣国贸同意以其拥有被法院裁定过户的天津商务房地产作为债务重组的偿付标的归还江苏汇麟的欠款。公司2007年第一次临时股东大会决议通过了关于债务重组及标的物处置的议案,授权公司管理层以资产评估值为基础,按市场化原则负责天津房产的处置事项。2007年 12月20日,公司与天津市城投置业有限公司签订房产转让协议。双方约定,以该房产评估值12800万元为转让交易价。截止2008年3月14日,公司已收到该房产的全部转让款。
    
    7.8.10关于上海华源长富药业(集团)有限公司继续严重损害我公司权益的情况及处理:
    我司参股24.13%的企业、中国华源集团控股子公司上海华源长富药业(集团)有限公司(下称:华源长富)应其控股股东要求,连续几年对其资产及损益作违规会计处理,导致连续几年发生巨大亏损和资产流失,严重损害了我司权益。根据该司2007年财务报表(未经审计)显示,该司2006年度和2007年度亏损分别高达1.78亿元和1.77亿元。我司获悉后虽与该司作了多次交涉,但均未果。我司除向上市公司监管机构报告请求帮助外,目前正在通过司法途径维权。相关情况如下:
    I、华源长富会计处理严重违规
    1)2006年华源长富对应收上海云峰药业有限公司690,000.00元、安徽华源生物药业有限公司32,000,000.00元、中国华源集团有限公司29,470,494.66元全额计提坏帐准备,因计提上述坏帐准备合计影响2006年净利润-62,160,494.66元。
    根据现行会计制度,与关联方发生的应收款项一般不能全额计提坏账准备。华源长富的2006年度审计机构岳华会计师事务所有限责任公司针对上述事项在2006年度的审计报告中出具了保留意见。
    2)2007年该司为其控股子公司无锡华源发马制药有限公司的6000万元银行负债承担担保连带责任,本公司获知该负债由已成功拍卖变现的该司持有的上海百特医疗用品有限公司股权收益偿还,但该司仍作预计负债全额计提。
    3)2007年该司在为杭州华源伽玛医疗设备投资有限公司的1500万元银行负债承担担保连带责任时履行了清偿责任,按相关协议可向同一控制下的关联企业上海医疗(集团)有限公司行使全部追索权力,但该司为维护控股股东利益,放弃行使追索权,而直接计提了预计负债1500万元。
    4)2007年末该司一次性为员工安置问题计提了4000万元预计负债,但该司至今未将相关员工安置方案提交该司董事会或股东会审议。
    对以上2、3、4项计提,本公司获悉该司2007年度审计机构天职(国际)会计师事务所有限公司在审计过程中已明确提出保留意见。因此针对上述事项导致的亏损金额,本公司未对华源长富的长期股权投资根据权益法按投资比例进行相应损益调整。
    II、华源长富重大事项均未履行法定程序
    1)华源长富重大会计处理和年报均未提交董事会讨论决议通过。特别在本公司就其违反公司决策程序和企业会计准则发出律师意见书和专项审计报告后,仍继续违规,致使本公司近三年年报受到严重影响,极大地损害了本公司权益;
    2)违规撤换审计机构
    该司原审计机构岳华会计师事务所有限责任公司在编制2006年年报时出具了有保留意见的审计报告,2007年年报审计时我司才获悉该司原审计机构已被该司换成天职(国际)会计师事务所有限公司,但该司既未召开董事会或股东会讨论,事前也未向本公司通报。
    Ⅲ、我司资产受损情况。
    根据华源长富提供的2007年年报初审结果,我司按24.13%持股比例计入当期的投资损失为1505万元,我司对该司长期股权投资余额因此减至6281.37万元。
    Ⅳ、公司采取的措施
    为维护上市公司权益,公司已经采取以下措施:
    1)2008年3月5日我司以书面方式向上市公司监管部门和本公司控股股东上海医药(集团)有限公司报告了上述事项,并要求上市公司监管机构帮助我司阻止纠正这种严重损害上市公司权益的情况;
    2)召开公司董事会通报情况并形成相应决议;
    3)公司已聘请律师事务所准备就该司违法问题提起诉讼。
    上市公司监管部门有关机构接到报告后,已于日前通知该司控股股东中国华源(集团)有限公司有关负责人和该司审计机构接受谈话并明确了意见,并进一步听取了公司及审计机构的意见,就公司信息披露工作提了要求。上海医药(集团)有限公司已向上海市国资委书面报告了上述事实。
      目前,公司正在采取进一步行动,并将根据华源长富问题的演化及时作好信息披露。
    
    7.9报告期内,公司董事会未安排形成内部控制的自我评估报告,审计机构也未安排形成核实评价意见。
    
    §8 监事会报告
     监事会认为公司依法运作、公司财务情况、公司募集资金使用、公司收购、出售资产交易和关联交易不存在问题。 
     §9 财务报告
    9.1 审计意见
    9.1 审计意见


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  财务报告                       □未经审计√审计                                                                      
  审计意见                       □标准无保留意见√非标意见                                                            
  审计意见全文                                                                                                         
   审计报告信会师报字(2008)第10878号上海市医药股份有限公司全体股东: 我们审计了后附的上海市医药股份有限公司(以下简  
  称“上海医药”)财务报表,包括2007年12月31日的资产负债表和合并资产负债表、2007年度的利润表和合并利润表、2007年度的现 
  金流量表和合并现金流量表、2007年度的股东权益变动表和合并股东权益变动表以及财务报表附注。 一、管理层对财务报表的责任  
  按照企业会计准则的规定编制财务报表是上海医药管理层的责任。这种责任包括:(1)设计、实施和维护与财务报表编制相关的内  
  部控制,以使财务报表不存在由于舞弊或错误而导致的重大错报;(2)选择和运用恰当的会计政策;(3)作出合理的会计估计。二 
  、注册会计师的责任我们的责任是在实施审计工作的基础上对财务报表发表审计意见。除本报告“三、导致保留意见的事项”所述事 
  项外,我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德规范,计划和实施 
  审计工作以对财务报表是否不存在重大错报获取合理保证。审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据 
  。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,我们 
  考虑与财务报表编制相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理 
  层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。我们相信,我们获取的审计证据是充分、适当的 
  ,为发表审计意见提供了基础。 三、导致保留意见的事项(一)如财务报表附注二(二十二)所述:上海医药对持股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")2006年度净利润的调减金额6,122.40万元作为重大会计差错更正, 
  按所持股权比例进行了追溯调整;(二)如财务报表附注十一(二)所述:华源长富2007年年报(未经审计)显示当年净利润为-1.7 
  7亿元,上海医药对其中的-6,237万元按照24.13%持股比例计入当期投资收益-1,505万元。由于审计范围受到限制,我们无法获取充  
  分适当的审计证据以核实华源长富资产状况和经营成果对上海医药的长期股权投资及投资收益相关项目所应产生的2007年度及比较会 
  计报表年初数和上年数的影响,因此我们无法对该等存在重大不确定性的事项及其对上海医药的影响以及上海医药上述会计处理的恰 
  当性发表意见。 四、审计意见我们认为,除了前段所述事项的重大不确定性可能产生的影响外,贵公司财务报表已经按照企业会计  
  准则的规定编制,在所有重大方面公允反映了贵公司2007年12月31日的财务状况以及2007年度的经营成果、现金流量和股东权益变动 
  情况。 立信会计师事务所有限公司中国注册会计师:郑帼琼、陈珩中国·上海二〇〇八年四月三日                              
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9.2 财务报表
    合并资产负债表 2007年12月31日
    编制单位: 上海市医药股份有限公司 
    单位: 元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     629,403,713.66                      628,655,771.49                      
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                               35,830,531.09                       20,154,220.00                       
  应收票据                                     32,842,124.69                       57,282,904.32                       
  应收账款                                     2,214,456,718.25                    2,032,861,961.20                    
  预付款项                                     346,216,429.03                      259,621,111.94                      
  应收保费                                                                                                             
  应收分保账款                                                                                                         
  应收分保合同准备金                                                                                                   
  应收利息                                                                                                             
  应收股利                                     1,665,664.88                        1,242,805.32                        
  其他应收款                                   155,977,973.44                      227,479,362.91                      
  买入返售金融资产                                                                                                     
  存货                                         1,364,247,273.37                    1,364,092,538.86                    
  一年内到期的非流动资产                                                                                               
  其他流动资产                                 55,966.67                                                               
  流动资产合计                                 4,780,696,395.08                    4,591,390,676.04                    
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                             3,642,644.08                        438,123.24                          
  持有至到期投资                                                                                                       
  长期应收款                                   50,000,000.00                       50,000,000.00                       
  长期股权投资                                 331,823,088.26                      311,582,528.24                      
  投资性房地产                                 253,577,913.84                                                          
  固定资产                                     1,051,951,004.11                    1,301,580,834.22                    
  在建工程                                     77,583,541.30                       68,653,936.35                       
  工程物资                                                                                                             
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                     526,152,041.40                      541,260,484.24                      
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                 21,056,169.79                       36,965,416.02                       
  递延所得税资产                               29,115,535.36                       27,500,045.05                       
  其他非流动资产                                                                                                       
  非流动资产合计                               2,344,901,938.14                    2,337,981,367.36                    
  资产总计                                     7,125,598,333.22                    6,929,372,043.40                    
  流动负债:                                                                                                           
  短期借款                                     1,999,462,039.44                    2,166,600,000.00                    
  向中央银行借款                                                                                                       
  吸收存款及同业存放                                                                                                   
  拆入资金                                                                                                             
  交易性金融负债                                                                                                       
  应付票据                                     352,940,825.07                      319,145,205.53                      
  应付账款                                     2,336,755,555.13                    1,957,148,709.56                    
  预收款项                                     155,568,854.98                      155,246,997.96                      
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                 51,944,369.87                       99,429,561.50                       
  应交税费                                     -374,584.11                         18,969,712.20                       
  应付利息                                     6,170,197.72                        6,311,100.83                        
  应付股利                                     9,828,544.01                        7,518,535.50                        
  其他应付款                                   214,260,630.74                      239,970,460.15                      
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                                           73,174.98                           
  其他流动负债                                                                                                         
  流动负债合计                                 5,126,556,432.85                    4,970,413,458.21                    
  非流动负债:                                                                                                         
  长期借款                                     2,962,500.00                        2,962,500.00                        
  应付债券                                                                                                             
  长期应付款                                   32,821,177.88                       27,038,068.64                       
  专项应付款                                   2,415,604.78                                                            
  预计负债                                                                         2,654,591.60                        
  递延所得税负债                               2,571,546.40                        2,954,120.44                        
  其他非流动负债                                                                   44,328.13                           
  非流动负债合计                               40,770,829.06                       35,653,608.81                       
  负债合计                                     5,167,327,261.91                    5,006,067,067.02                    
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                           569,172,884.00                      474,310,737.00                      
  资本公积                                     579,263,741.50                      665,206,334.75                      
  减:库存股                                                                                                           
  盈余公积                                     226,758,627.32                      219,648,591.28                      
  一般风险准备                                                                                                         
  未分配利润                                   263,037,509.19                      207,966,732.56                      
  外币报表折算差额                             3,184,352.91                        6,106,331.70                        
  归属于母公司所有者权益合计                   1,641,417,114.92                    1,573,238,727.29                    
  少数股东权益                                 316,853,956.39                      350,066,249.09                      
  所有者权益合计                               1,958,271,071.31                    1,923,304,976.38                    
  负债和所有者权益总计                         7,125,598,333.22                    6,929,372,043.40                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:钱琎主管会计工作负责人:余金琦会计机构负责人:许薇薇
     母公司资产负债表 2007年12月31日
    编制单位: 上海市医药股份有限公司 
    单位: 元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                附注     期末余额                            年初余额                            
  流动资产:                                                                                                           
  货币资金                                     41,871,776.04                       152,333,108.39                      
  交易性金融资产                                                                                                       
  应收票据                                     10,685,126.65                       29,338,299.40                       
  应收账款                                     1,036,892,673.41                    865,676,291.22                      
  预付款项                                     198,326,048.68                      153,612,852.20                      
  应收利息                                                                                                             
  应收股利                                     599,289.56                                                              
  其他应收款                                   968,691,166.77                      808,024,782.19                      
  存货                                         617,534,463.22                      669,688,586.33                      
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                 2,874,600,544.33                    2,678,673,919.73                    
  非流动资产:                                                                                                         
  可供出售金融资产                             3,642,644.08                        438,123.24                          
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                 1,327,566,500.28                    1,342,970,392.42                    
  投资性房地产                                 189,345,954.13                                                          
  固定资产                                     508,369,534.99                      697,020,004.56                      
  在建工程                                     2,785,555.00                        1,172,498.00                        
  工程物资                                                                                                             
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                     65,598,745.04                       65,333,816.96                       
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                 193,022.50                          1,261,677.25                        
  递延所得税资产                               18,846,148.25                       19,043,643.53                       
  其他非流动资产                                                                                                       
  非流动资产合计                               2,116,348,104.27                    2,127,240,155.96                    
  资产总计                                     4,990,948,648.60                    4,805,914,075.69                    
  流动负债:                                                                                                           
  短期借款                                     1,732,000,000.00                    1,956,000,000.00                    
  交易性金融负债                                                                                                       
  应付票据                                     331,982,228.80                      311,711,443.72                      
  应付账款                                     1,001,391,444.23                    741,525,896.94                      
  预收款项                                     110,660,959.04                      107,886,067.39                      
  应付职工薪酬                                 3,414,028.88                        26,541,835.26                       
  应交税费                                     -1,482,198.28                       11,324,327.48                       
  应付利息                                     3,068,745.95                        3,268,099.08                        
  应付股利                                                                                                             
  其他应付款                                   120,601,858.99                      38,674,705.69                       
  一年内到期的非流动负债                                                                                               
  其他流动负债                                                                                                         
  流动负债合计                                 3,301,637,067.61                    3,196,932,375.56                    
  非流动负债:                                                                                                         
  长期借款                                     -                                   -                                   
  应付债券                                     -                                   -                                   
  长期应付款                                   24,031,413.74                       17,623,857.04                       
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                               574,090.22                          41,005.99                           
  其他非流动负债                                                                                                       
  非流动负债合计                               24,605,503.96                       17,664,863.03                       
  负债合计                                     3,326,242,571.57                    3,214,597,238.59                    
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                           569,172,884.00                      474,310,737.00                      
  资本公积                                     548,098,602.72                      640,671,870.20                      
  减:库存股                                                                                                           
  盈余公积                                     226,758,627.32                      219,648,591.28                      
  未分配利润                                   320,675,962.99                      256,685,638.62                      
  所有者权益(或股东权益)合计                 1,664,706,077.03                    1,591,316,837.10                    
  负债和所有者权益(或股东权益)总计           4,996,947,282.39                    4,805,914,075.69                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:钱琎主管会计工作负责人:余金琦会计机构负责人:许薇薇
    
    合并利润表 2007年1-12月
    单位: 元 币种:人民币 
    编制单位: 上海市医药股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                           附注     本期金额               上期金额              
  一、营业总收入                                                          13,919,791,226.33      12,639,167,302.28     
  其中:营业收入                                                          13,919,791,226.33      12,639,167,302.28     
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                          13,805,371,948.32      12,624,550,516.84     
  其中:营业成本                                                          12,697,797,344.89      11,578,654,324.97     
  利息支出                                                                                                             
  手续费及佣金支出                                                                                                     
  退保金                                                                                                               
  赔付支出净额                                                                                                         
  提取保险合同准备金净额                                                                                               
  保单红利支出                                                                                                         
  分保费用                                                                                                             
  营业税金及附加                                                          20,932,822.87          16,840,476.23         
  销售费用                                                                625,499,101.72         499,845,698.13        
  管理费用                                                                309,982,119.66         373,151,875.62        
  财务费用                                                                113,763,964.71         111,976,077.39        
  资产减值损失                                                            37,396,594.47          44,082,064.50         
  加:公允价值变动收益(损失以“-”号填列)                              -1,353,836.76          7,658,140.00          
  投资收益(损失以“-”号填列)                                          9,538,777.78           -13,373,600.79        
  其中:对联营企业和合营企业的投资收益                                    -7,056,138.67          -17,271,809.27        
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                      122,604,219.03         8,901,324.65          
  加:营业外收入                                                          32,301,951.68          27,612,508.49         
  减:营业外支出                                                          8,355,762.55           13,760,140.36         
  其中:非流动资产处置损失                                                1,295,909.78           2,816,467.49          
  四、利润总额(亏损总额以“-”号填列)                                  146,550,408.16         22,753,692.78         
  减:所得税费用                                                          51,073,726.21          36,714,136.78         
  五、净利润(净亏损以“-”号填列)                                      95,476,681.95          -13,960,444.00        
  归属于母公司所有者的净利润                                              66,278,120.24          -38,997,683.21        
  少数股东损益                                                            29,198,561.71          25,037,239.21         
  六、每股收益:                                                                                                       
  (一)基本每股收益                                                                                                   
  (二)稀释每股收益                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:-17,256,029.69元。
    公司法定代表人:钱琎主管会计工作负责人:余金琦会计机构负责人:许薇薇
    母公司利润表 2007年1-12月
    单位: 元 币种:人民币 
    编制单位: 上海市医药股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                            附注      本期金额              上期金额             
  一、营业收入                                                              7,146,974,390.88      6,206,212,959.90     
  减:营业成本                                                              6,724,856,398.85      5,884,443,613.73     
  营业税金及附加                                                            6,025,907.92          3,958,240.47         
  销售费用                                                                  225,277,765.90        127,023,176.05       
  管理费用                                                                  50,742,779.89         60,948,677.07        
  财务费用                                                                  86,409,786.73         82,821,251.52        
  资产减值损失                                                              2,563,372.27          14,917,616.09        
  加:公允价值变动收益(损失以“-”号填列)                                -                     -                    
  投资收益(损失以“-”号填列)                                            20,116,110.66         -813,493.89          
  其中:对联营企业和合营企业的投资收益                                      -6,583,931.14         -22,533,288.38       
  二、营业利润(亏损以“-”号填列)                                        71,214,489.98         31,286,891.08        
  加:营业外收入                                                            10,599,797.79         3,229,385.87         
  减:营业外支出                                                            2,277,883.01          2,048,572.01         
  其中:非流动资产处置净损失                                                962,919.12            210,469.28           
  三、利润总额(亏损总额以“-”号填列)                                    79,536,404.76         32,467,704.94        
  减:所得税费用                                                            8,436,044.35          4,234,347.44         
  四、净利润(净亏损以“-”号填列)                                        71,100,360.41         28,233,357.50        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:钱琎主管会计工作负责人:余金琦会计机构负责人:许薇薇
     合并现金流量表 2007年1-12月
    单位:元 币种:人民币
    编制单位: 上海市医药股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             附注      本期金额                      上期金额                    
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                               16,244,697,876.96             14,688,050,245.63           
  客户存款和同业存放款项净增加额                                                                                       
  向中央银行借款净增加额                                                                                               
  向其他金融机构拆入资金净增加额                                                                                       
  收到原保险合同保费取得的现金                                                                                         
  收到再保险业务现金净额                                                                                               
  保户储金及投资款净增加额                                                                                             
  处置交易性金融资产净增加额                                                                                           
  收取利息、手续费及佣金的现金                                                                                         
  拆入资金净增加额                                                                                                     
  回购业务资金净增加额                                                                                                 
  收到的税费返还                                             48,160,104.99                 66,319,110.07               
  收到其他与经营活动有关的现金                               133,988,669.31                60,889,057.52               
  经营活动现金流入小计                                       16,426,846,651.26             14,815,258,413.22           
  购买商品、接受劳务支付的现金                               14,634,133,725.22             13,177,957,883.64           
  客户贷款及垫款净增加额                                                                                               
  存放中央银行和同业款项净增加额                                                                                       
  支付原保险合同赔付款项的现金                                                                                         
  支付利息、手续费及佣金的现金                                                                                         
  支付保单红利的现金                                                                                                   
  支付给职工以及为职工支付的现金                             427,971,938.63                306,320,881.28              
  支付的各项税费                                             288,700,668.49                191,205,591.29              
  支付其他与经营活动有关的现金                               587,099,740.97                506,381,735.42              
  经营活动现金流出小计                                       15,937,906,073.31             14,181,866,091.63           
  经营活动产生的现金流量净额                                 488,940,577.95                633,392,321.59              
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                         11,479,975.98                 88,908,735.44               
  取得投资收益收到的现金                                     11,056,414.73                 30,683,856.63               
  处置固定资产、无形资产和其他长期资产收回的现金             20,728,634.16                 70,880,608.77               
  净额                                                                                                                 
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                       43,265,024.87                 190,473,200.84              
  购建固定资产、无形资产和其他长期资产支付的现金             192,285,008.17                180,862,551.42              
  投资支付的现金                                             13,000,000.00                 22,643,247.30               
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                               11,562,049.06                                             
  投资活动现金流出小计                                       216,847,057.23                203,505,798.72              
  投资活动产生的现金流量净额                                 -173,582,032.36               -13,032,597.88              
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                       254,809.96                  
  其中:子公司吸收少数股东投资收到的现金                                                   254,809.96                  
  取得借款收到的现金                                         2,930,272,039.44              4,018,295,000.00            
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                               14,114,224.84                 2,366,732.80                
  筹资活动现金流入小计                                       2,944,386,264.28              4,020,916,542.76            
  偿还债务支付的现金                                         3,091,179,985.00              4,270,493,441.48            
  分配股利、利润或偿付利息支付的现金                         154,685,382.90                147,459,974.94              
  其中:子公司支付给少数股东的股利、利润                     12,846,718.79                 6,629,201.59                
  支付其他与筹资活动有关的现金                               33,856,197.74                 7,898,302.82                
  筹资活动现金流出小计                                       3,279,721,565.64              4,425,851,719.24            
  筹资活动产生的现金流量净额                                 -335,335,301.36               -404,935,176.48             
  四、汇率变动对现金及现金等价物的影响                       -1,477,341.50                 1,481,385.24                
  五、现金及现金等价物净增加额                               -21,454,097.27                216,905,932.47              
  加:期初现金及现金等价物余额                               628,655,771.49                411,749,839.02              
  六、期末现金及现金等价物余额                               607,201,674.22                628,655,771.49              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:钱琎主管会计工作负责人:余金琦会计机构负责人:许薇薇
    母公司现金流量表 2007年1-12月
    单位:元 币种:人民币
    编制单位: 上海市医药股份有限公司 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             附注      本期金额                      上期金额                    
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                               8,109,241,770.09              7,058,838,663.48            
  收到的税费返还                                             47,581,753.25                 62,267,764.11               
  收到其他与经营活动有关的现金                               49,246,946.87                 7,283,900.70                
  经营活动现金流入小计                                       8,206,070,470.21              7,128,390,328.29            
  购买商品、接受劳务支付的现金                               7,507,727,502.91              6,550,475,481.20            
  支付给职工以及为职工支付的现金                             119,937,624.32                84,105,819.25               
  支付的各项税费                                             86,383,144.73                 23,440,345.18               
  支付其他与经营活动有关的现金                               312,469,322.39                136,419,588.32              
  经营活动现金流出小计                                       8,026,517,594.35              6,794,441,233.95            
  经营活动产生的现金流量净额                                 179,552,875.86                333,949,094.34              
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                                       68,655,793.72               
  取得投资收益收到的现金                                     38,833,018.30                 25,053,918.96               
  处置固定资产、无形资产和其他长期资产收回的现金             2,471,836.23                  42,666,259.51               
  净额                                                                                                                 
  处置子公司及其他营业单位收到的现金净额                     34,460,000.00                                             
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                       75,764,854.53                 136,375,972.19              
  购建固定资产、无形资产和其他长期资产支付的现金             8,611,083.96                  91,291,219.48               
  投资支付的现金                                             38,660,000.00                                             
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                       47,271,083.96                 91,291,219.48               
  投资活动产生的现金流量净额                                 28,493,770.57                 45,084,752.71               
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  取得借款收到的现金                                         2,518,000,000.00              3,623,000,000.00            
  收到其他与筹资活动有关的现金                               14,061,715.00                                             
  筹资活动现金流入小计                                       2,532,061,715.00              3,623,000,000.00            
  偿还债务支付的现金                                         2,742,000,000.00              3,804,000,000.00            
  分配股利、利润或偿付利息支付的现金                         99,630,720.42                 108,072,787.61              
  支付其他与筹资活动有关的现金                               7,654,158.30                  7,898,302.82                
  筹资活动现金流出小计                                       2,849,284,878.72              3,919,971,090.43            
  筹资活动产生的现金流量净额                                 -317,223,163.72               -296,971,090.43             
  四、汇率变动对现金及现金等价物的影响                       -1,284,815.06                 1,992,155.62                
  五、现金及现金等价物净增加额                               -110,461,332.35               84,054,912.24               
  加:期初现金及现金等价物余额                               152,333,108.39                68,278,196.15               
  六、期末现金及现金等价物余额                               41,871,776.04                 152,333,108.39              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:钱琎主管会计工作负责人:余金琦会计机构负责人:许薇薇
    合并所有者权益变动表 2007年1-12月
    编制单位: 上海市医药股份有限公司 
                                                                        单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          本期金额                                                                                               
                归属于母公司所有者权益                         少数   所有者权益合计                                   
                实收   资本公  减  盈余公   一  未分配  其他                                            股东           
                资本(  积      :  积       般  利润                                                    权益           
                或股           库           风                                                                         
                本)            存           险                                                                         
                               股           准                                                                         
                                            备                                                                         
  一、上年年末  474,3  679,12      331,814      301,10         311,4  2,097,812,048.52                                 
  余额          10,73  9,582.      ,446.65      2,775.         54,50                                                   
                7.00   40                       95             6.52                                                    
  加:会计政策         -13,92      -110,68      -79,84  6,106  38,61  -159,733,716.08                                  
  变更                 3,247.      8,519.7      0,022.  ,331.  1,742                                                   
                       65          6            94      70     .57                                                     
  前期差错更正                     -1,477,      -13,29                -14,773,356.06                                   
                                   335.61       6,020.                                                                 
                                                45                                                                     
  二、本年年初  474,3  665,20      219,648      207,96  6,106  350,0  1,923,304,976.38                                 
  余额          10,73  6,334.      ,591.28      6,732.  ,331.  66,24                                                   
                7.00   75                       56      70     9.09                                                    
  三、本年增减                                                                                                        
  变动金额(减                                                                                                         
  少以“-”号                                                                                                         
  填列)                                                                                                               
  (一)净利润                                  66,278         29,19  95,476,681.95                                    
                                                ,120.2         8,561                                                   
                                                4              .71                                                     
  (二)直接计         8,919,                   -2,914  -2,92  -41,9  -38,844,373.04                                   
  入所有者权益         553.75                   ,991.2  1,978  26,95                                                   
  的利得和损失                                  2       .79    6.78                                                    
  1.可供出售          2,916,                                         2,916,016.84                                     
  金融资产公允         016.84                                                                                          
  价值变动净额                                                                                                         
  2.权益法下          6,631,                                  4,675  11,307,363.13                                    
  被投资单位其         483.29                                  ,879.                                                   
  他所有者权益                                                 84                                                      
  变动的影响                                                                                                           
  3.与计入所          -533,0                                         -533,084.23                                      
  有者权益项目         84.23                                                                                           
  相关的所得税                                                                                                         
  影响                                                                                                                 
  4.其他              -94,86                   -2,914  -2,92  -46,6  -52,534,668.78                                   
                       2.15                     ,991.2  1,978  02,83                                                   
                                                2       .79    6.62                                                    
  上述(一)和         8,919,                   63,363  -2,92  -12,7  56,632,308.91                                    
  (二)小计           553.75                   ,129.0  1,978  28,39                                                   
                                                2       .79    5.07                                                    
  (三)所有者                                                                                                        
  投入和减少资                                                                                                         
  本                                                                                                                   
  1.所有者投                                                                                                         
  入资本                                                                                                               
  2.股份支付                                                                                                         
  计入所有者权                                                                                                         
  益的金额                                                                                                             
  3.其他                                                                                                             
  (四)利润分                     7,110,0      -8,292         -20,4  -21,666,213.98                                   
  配                               36.04        ,352.3         83,89                                                   
                                                9              7.63                                                    
  1.提取盈余                      7,110,0      -7,110                                                                
  公积                             36.04        ,036.0                                                                 
                                                4                                                                      
  2.提取一般                                                                                                         
  风险准备                                                                                                             
  3.对所有者                                                  -20,4  -20,483,897.63                                   
  (或股东)的                                                 83,89                                                   
  分配                                                         7.63                                                    
  4.其他                                       -1,182                -1,182,316.35                                    
                                                ,316.3                                                                 
                                                5                                                                      
  (五)所有者  94,86  -94,86                                                                                         
  权益内部结转  2,147  2,147.                                                                                          
                .00    00                                                                                              
  1.资本公积   94,86  -94,86                                                                                         
  转增资本(或  2,147  2,147.                                                                                          
  股本)        .00    00                                                                                              
  2.盈余公积                                                                                                         
  转增资本(或                                                                                                         
  股本)                                                                                                               
  3.盈余公积                                                                                                         
  弥补亏损                                                                                                             
  4.其他                                                                                                             
  四、本期期末  569,1  579,26      226,758      263,03  3,184  316,8  1,958,271,071.31                                 
  余额          72,88  3,741.      ,627.32      7,509.  ,352.  53,95                                                   
                4.00   50                       19      91     6.39                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  上年同期金额                                                                                                     
  目  归属于母公司所有者权益                            少数股   所有者权益合计                                        
      实收资   资本公  减  盈余公   一  未分配  其他                                                  东权益           
      本(或股  积      :  积       般  利润                                                                           
      本)              库           风                                                                                 
                       存           险                                                                                 
                       股           准                                                                                 
                                    备                                                                                 
  一  474,310  678,81      321,052      255,68  -1,431  248,310  1,976,747,063.62                                      
  、  ,737.00  8,701.      ,055.22      6,205.  ,019.1  ,384.44                                                        
  上           09                       02      5                                                                      
  年                                                                                                                   
  年                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  加           -14,15      -104,22      3,717,  3,485,  78,919,  -32,259,514.70                                        
  :           5,614.      6,799.6      974.41  664.25  261.23                                                         
  会           90          9                                                                                           
  计                                                                                                                   
  政                                                                                                                   
  策                                                                                                                   
  变                                                                                                                   
  更                                                                                                                   
  前                                                                                                                   
  期                                                                                                                   
  差                                                                                                                   
  错                                                                                                                   
  更                                                                                                                   
  正                                                                                                                   
  二  474,310  664,66      216,825      259,40  2,054,  327,229  1,944,487,548.92                                      
  、  ,737.00  3,086.      ,255.53      4,179.  645.10  ,645.67                                                        
  本           19                       43                                                                             
  年                                                                                                                   
  年                                                                                                                   
  初                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
  三                                                                                                                   
  、                                                                                                                   
  本                                                                                                                   
  年                                                                                                                   
  增                                                                                                                   
  减                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  (                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  以                                                                                                                   
  “                                                                                                                   
  -                                                                                                                   
  ”                                                                                                                   
  号                                                                                                                   
  填                                                                                                                   
  列                                                                                                                   
  )                                                                                                                   
  (                                    -38,99          25,037,  -13,960,444.00                                        
  一                                    7,683.          239.21                                                         
  )                                    21                                                                             
  净                                                                                                                   
  利                                                                                                                   
  润                                                                                                                   
  (           543,24                   2,914,  4,051,  7,132,0  14,642,003.73                                         
  二           8.56                     991.22  686.60  77.35                                                          
  )                                                                                                                   
  直                                                                                                                   
  接                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  利                                                                                                                   
  得                                                                                                                   
  和                                                                                                                   
  损                                                                                                                   
  失                                                                                                                   
  1            273,37                                            273,373.24                                            
  .           3.24                                                                                                    
  可                                                                                                                   
  供                                                                                                                   
  出                                                                                                                   
  售                                                                                                                   
  金                                                                                                                   
  融                                                                                                                   
  资                                                                                                                   
  产                                                                                                                   
  公                                                                                                                   
  允                                                                                                                   
  价                                                                                                                   
  值                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  净                                                                                                                   
  额                                                                                                                   
  2            8,209,                                   7,132,0  15,341,261.48                                         
  .           184.13                                   77.35                                                          
  权                                                                                                                   
  益                                                                                                                   
  法                                                                                                                   
  下                                                                                                                   
  被                                                                                                                   
  投                                                                                                                   
  资                                                                                                                   
  单                                                                                                                   
  位                                                                                                                   
  其                                                                                                                   
  他                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  变                                                                                                                   
  动                                                                                                                   
  的                                                                                                                   
  影                                                                                                                   
  响                                                                                                                   
  3            -41,00                                            -41,005.99                                            
  .           5.99                                                                                                    
  与                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  项                                                                                                                   
  目                                                                                                                   
  相                                                                                                                   
  关                                                                                                                   
  的                                                                                                                   
  所                                                                                                                   
  得                                                                                                                   
  税                                                                                                                   
  影                                                                                                                   
  响                                                                                                                   
  4            -7,898                   2,914,  4,051,           -931,625.00                                           
  .           ,302.8                   991.22  686.60                                                                 
  其           2                                                                                                       
  他                                                                                                                   
  上           543,24                   -36,08  4,051,  32,169,  681,559.73                                            
  述           8.56                     2,691.  686.60  316.56                                                         
  (                                    99                                                                             
  一                                                                                                                   
  )                                                                                                                   
  和                                                                                                                   
  (                                                                                                                   
  二                                                                                                                   
  )                                                                                                                   
  小                                                                                                                   
  计                                                                                                                   
  (                                                    -45,190  -45,190.04                                            
  三                                                    .04                                                            
  )                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  和                                                                                                                   
  减                                                                                                                   
  少                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  1                                                     254,809  254,809.96                                            
  .                                                    .96                                                            
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  投                                                                                                                   
  入                                                                                                                   
  资                                                                                                                   
  本                                                                                                                   
  2                                                                                                                    
  .                                                                                                                   
  股                                                                                                                   
  份                                                                                                                   
  支                                                                                                                   
  付                                                                                                                   
  计                                                                                                                   
  入                                                                                                                   
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  权                                                                                                                   
  益                                                                                                                   
  的                                                                                                                   
  金                                                                                                                   
  额                                                                                                                   
  3                                                     -300,00  -300,000.00                                           
  .                                                    0.00                                                           
  其                                                                                                                   
  他                                                                                                                   
  (                       2,823,3      -15,35          -9,287,  -21,818,942.23                                        
  四                       35.75        4,754.          523.10                                                         
  )                                    88                                                                             
  利                                                                                                                   
  润                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  1                        2,823,3      -2,823                                                                         
  .                       35.75        ,335.7                                                                         
  提                                    5                                                                              
  取                                                                                                                   
  盈                                                                                                                   
  余                                                                                                                   
  公                                                                                                                   
  积                                                                                                                   
  2                                                                                                                    
  .                                                                                                                   
  提                                                                                                                   
  取                                                                                                                   
  一                                                                                                                   
  般                                                                                                                   
  风                                                                                                                   
  险                                                                                                                   
  准                                                                                                                   
  备                                                                                                                   
  3                                     -11,85          -9,287,  -21,145,326.31                                        
  .                                    7,803.          523.10                                                         
  对                                    21                                                                             
  所                                                                                                                   
  有                                                                                                                   
  者                                                                                                                   
  (                                                                                                                   
  或                                                                                                                   
  股                                                                                                                   
  东                                                                                                                   
  )                                                                                                                   
  的                                                                                                                   
  分                                                                                                                   
  配                                                                                                                   
  4                                     -673,6                   -673,615.92                                           
  .                                    15.92                                                                          
  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  474,310  665,20      219,648      207,96  6,106,  350,066  1,923,304,976.38                                      
  、  ,737.00  6,334.      ,591.28      6,732.  331.70  ,249.09                                                        
  本           75                       56                                                                             
  期                                                                                                                   
  期                                                                                                                   
  末                                                                                                                   
  余                                                                                                                   
  额                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:钱琎主管会计工作负责人:余金琦会计机构负责人:许薇薇
    
     母公司所有者权益变动表 2007年1-12月
    编制单位: 上海市医药股份有限公司 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     本期金额                                                                                    
                           实收资本(或股本  资本公积        减:   盈余公积         未分配利润       所有者权益合计    
                           )                                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  
  加:会计政策变更         -                -38,457,712.20         -14,602,270.71   -131,420,436.40  -184,480,419.31   
  前期差错更正             -                0                      -1,477,335.61    -13,296,020.45   -14,773,356.06    
  二、本年年初余额         474,310,737.00   640,671,870.20         219,648,591.28   256,685,638.62   1,591,316,837.10  
  三、本年增减变动金额(                                                                                               
  减少以“-”号填列)                                                                                                 
  (一)净利润                                                                      71,100,360.41    71,100,360.41     
  (二)直接计入所有者权                    2,288,879.52                                             2,288,879.52      
  益的利得和损失                                                                                                       
  1.可供出售金融资产公允                   2,916,016.84                                             2,916,016.84      
  价值变动净额                                                                                                         
  2.权益法下被投资单位其                   809.06                                                   809.06            
  他所有者权益变动的影响                                                                                               
  3.与计入所有者权益项目                   -533,084.23                                              -533,084.23       
  相关的所得税影响                                                                                                     
  4.其他                                   -94,862.15                                               -94,862.15        
  上述(一)和(二)小计                    2,288,879.52                            71,100,360.41    73,389,239.93     
  (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                                                   7,110,036.04     -7,110,036.04                      
  1.提取盈余公积                                                  7,110,036.04     -7,110,036.04                      
  2.对所有者(或股东)的                                                                                              
  分配                                                                                                                 
  3.其他                                                                                                              
  (五)所有者权益内部结   94,862,147.00    -94,862,147.00                                                             
  转                                                                                                                   
  1.资本公积转增资本(或  94,862,147.00    -94,862,147.00                                                             
  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、本期期末余额         569,172,884.00   548,098,602.72         226,758,627.32   320,675,962.99   1,664,706,077.03  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                上年同期金额                                                                                     
                      实收资本(或股本)  资本公积         减:库  盈余公积         未分配利润        所有者权益合计     
                                                         存股                                                          
  一、上年年末余额    474,310,737.00    678,818,701.09           229,023,977.25   352,921,915.57    1,735,075,330.91   
  加:会计政策变更    -                 -30,480,895.32           -12,198,721.72   -109,788,495.49   -152,468,112.53    
  前期差错更正        -                                                                                                
  二、本年年初余额    474,310,737.00    648,337,805.77           216,825,255.53   243,133,420.08    1,582,607,218.38   
  三、本年增减变动金  -                                                                                                
  额(减少以“-”号                                                                                                   
  填列)                                                                                                               
  (一)净利润        -                                                           28,233,357.50     28,233,357.50      
  (二)直接计入所有  -                 -7,665,935.57                                               -7,665,935.57      
  者权益的利得和损失                                                                                                   
  1.可供出售金融资   -                 273,373.24                                                  273,373.24         
  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   -                 -41,005.99                                                  -41,005.99         
  益项目相关的所得税                                                                                                   
  影响                                                                                                                 
  4.其他             -                 -7,898,302.82                                               -7,898,302.82      
  上述(一)和(二)  -                 -7,665,935.57                             28,233,357.50     20,567,421.93      
  小计                                                                                                                 
  (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      -                                          2,823,335.75     -14,681,138.96    -11,857,803.21     
  1.提取盈余公积     -                                          2,823,335.75     -2,823,335.75                        
  2.对所有者(或股   -                                                           -11,857,803.21    -11,857,803.21     
  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、本期期末余额    474,310,737.00    640,671,870.20           219,648,591.28   256,685,638.62    1,591,316,837.10   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:钱琎主管会计工作负责人:余金琦会计机构负责人:许薇薇
    
    9.3 如果与最近一期年度报告相比,会计政策、会计估计和核算方法发生变化,提供具体说明
       1、本年主要会计政策变更及其影响:
    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条相关内容以及财政部《企业会计准则解释第1号》的相关规定,对下列事项,按照追溯调整的原则进行调整:
    (1)公司根据2006年12月制定的“员工分流经济补偿计划”,依据《企业会计准则第38号-首次执行企业会计准则》的规定,将分流计划预计发生的职工辞退补偿费用确认为应付职工薪酬(辞退福利);公司按财政部会计准则委员会2007年4月30日发布的《企业会计准则实施问题专家工作组意见》,将拟支付给内退人员至正常退休日的期间的工资和缴纳的社会保险费等,确认为应付职工薪酬(辞退福利);
    (2)子公司上海农药厂有限公司因贯彻落实上海市农委《上海市2007年甲胺磷等5种高毒有机磷农药管理工作方案》,将在2007年终止甲胺磷农药产品的生产经营业务。依据《企业会计准则第13号-或有事项》的规定,公司在首次执行日将预计发生的相关生产设备、专用材料和装置拆除迁移费用确认为预计负债;
    (3)公司将原短期股票投资划分为交易性金融资产,按新会计准则规定以公允价值计量并按年初公允价值与账面价值的差额追溯调整留存收益;
    (4)遵照财政部《企业会计准则解释第1号》,公司将持有的限售股权划分为可供出售金融资产,按其公允价值与账面价值的差额调整资本公积,对该暂时性差异的所得税影响亦相应调整资本公积;
    (5)按《企业会计准则第33号—合并财务报表》,编制合并报表时不须再按母公司份额补计子公司盈余公积,将上年合并时的补计数予以冲回;
    (6)按《企业会计准则第18号—所得税》,公司对企业所得税的核算由应付税款法变更为资产负债表债务法,公司资产、负债的账面价值与其计税基础存在差异的,按照新准则规定确认递延所得税资产或递延所得税负债;
    (7)遵照财政部《企业会计准则解释第1号》,公司对控股子公司的核算方法由权益法追溯为成本法,冲回权益法下原已确认的损益调整和股权投资准备,相应调整年初未分配利润和资本公积,并将原股权投资差额还原至初始投资时状态,按《企业会计准则第20号—企业合并》对该部分投资差额进行追溯调整,同时对其中形成合并报表上商誉的进行减值测试,发生减值的,调整留存收益。
    (8)公司2006年按财政部财会二字(1996)2号《关于合并会计报表合并范围请示的复函》文件的规定,对规模较小的子公司未予合并;2007年按《企业会计准则第33号—合并财务报表》规定合并了这些子公司,并将年初未确认的投资损失22,625,821.14元冲减了年初未分配利润。
     上列各项对合并报表的影响如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                             会计政策变更     备  注                                                       
  对2007年初资本公积的影响             -13,923,247.65   详见附注五(三十二)资本公积                                   
  对2007年度资本公积的影响             2,382,932.61     详见附注五(三十二)资本公积                                   
  对2007年初留存收益的影响             -190,528,542.70  详见附注五(三十三)盈余公积及(三十四)未分配利润             
  其中:对2007年初未分配利润的影响     -79,840,022.94   详见附注五(三十四)未分配利润                                 
  对2007年度净利润的影响               48,583,013.17    见下注                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:(1)因公司对控股子公司的原股权投资差额不再摊销,影响2007年度净利润 4,676,932.22元;
    (2)子公司上海农药厂有限公司因终止甲胺磷农药产品的生产经营业务,对相关生产设备、专用材料和装置的拆除迁移预计的费用2,654,591.60元;
    (3)子公司上海华氏资产经营有限公司将短期股票投资分类为交易性金融资产,按新会计准则以公允价值计量且其变动计入当期损益,影响2007年度净利润-1,353,836.76元;
    (4)递延所得税费用影响2007年度净利润4,888,518.63元;
    (5)公司对辞退福利的预计及支付影响2007年度净利润37,716,807.48元。
    2、本年重大会计差错更正及其影响:
    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月寄送给公司的华源长富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:
    (1)对关联方中国华源集团有限公司2,947.05万元、安徽华源生物药业有限公司3,200万元的其他应收款及应收上海云峰药业有限公司69万元,全额计提了减值准备;
    (2)对子公司无锡华源长富发马制药有限公司的股权投资4,800万元全额计提了减值准备;
    (3)为无锡华源长富发马制药有限公司担保承担连带责任确认预计负债1,220万元。
    岳华会计师事务所有限责任公司对上述(1)、(2)两项发表了保留意见。
    公司于2007年度对华源长富2006年度净利润的调减金额在扣除第(1)项金额后作为重大会计差错更正,按所持股权比例进行了追溯调整。本次会计差错更正对公司报表影响如下:
    


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  项目                                                                         会计差错更正                            
  对2006年度净利润的影响                                                       -14,773,356.06                          
  对2007年初留存收益的影响                                                     -14,773,356.06                          
  其中:对2007年初未分配利润的影响                                             -13,296,020.45                          
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9.5 如果与最近一期年度报告相比,合并范围发生变化,提供具体说明
    1、公司2006年按财政部财会二字(1996)2号《关于合并会计报表合并范围请示的复函》文件的规定,对规模较小的十家子公司未予合并;2007年按《企业会计准则第33号—合并财务报表》合并了这十家子公司,并追溯调整年初合并报表,将年初未确认的投资损失冲减了年初未分配利润。
    2、与上年相比本年新增合并单位1家上海医药诚之职业技能培训中心,原因为:上海医药诚之职业技能培训中心由本公司全额出资组建,于2007年4月25日获取上海市虹口区劳动和社会保障局颁发的中华人民共和国民办学校办学许可证(虹劳保[2007]39号),并于2007年5月14日获上海市虹口区民政局批准领取民办非企业单位登记证书(虹民证字第0335号)。
    3、与上年相比本年减少合并单位1家上海通用药业股份有限公司,原因为:公司对上海通用药业股份有限公司的持股比例为40%,因董事会表决权结构发生重大变化,本公司不再对其实质性控制,故本年不纳入合并报表范围。
    
    
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