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开开B股(900943)公告正文

开开实业:2008年半年度报告

公告日期 2008-08-20
股票简称:开开B股 股票代码:900943
上海开开实业股份有限公司2008年半年度报告
    600272
    
       
    
    2008年八月
    目录
    一、重要提示 2
    二、公司基本情况 2
    三、股本变动及股东情况 3
    四、董事、监事和高级管理人员 6
    五、董事会报告 7
    六、重要事项 8
    七、财务会计报告(未经审计) 14
    八、备查文件目录 76
    
     一、重要提示 
    1、 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    2、 公司全体董事出席董事会会议。
    3、 公司半年度财务报告未经审计。
    4、 本公司不存在大股东占用资金情况。
    5、 公司负责人何才彪、主管会计工作负责人何才彪及会计机构负责人(会计主管人员)邹静声明:保证本半年度报告中财务报告的真实、完整。
    
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:上海开开实业股份有限公司
    公司法定中文名称缩写:开开实业
    公司英文名称:SHANGHAI KAIKAI INDUSTRY COMPANY LIMITED
    公司英文名称缩写:SHKK
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:开开实业
    公司A股代码:600272
    公司B股上市交易所:上海证券交易所
    公司B股简称:开开B股
    公司B股代码:900943
    3、 公司注册地址:上海市万航渡路888号
    公司办公地址:上海市江宁路565号4楼
    邮政编码:200041
    公司国际互联网网址:www.chinesekk.com
    公司电子信箱:dm@chinesekk.com
    4、 公司法定代表人:何才彪
    5、 公司董事会秘书:黄伟康
    电话:86-21-62876092
    传真:86-21-62876092
    E-mail:dm@chinesekk.com
    联系地址:上海市江宁路565号4楼公司董事会秘书室
    公司证券事务代表:刘光靓
    电话:86-21-62876093
    传真:86-21-62876092
    E-mail:dm@chinesekk.com
    联系地址:上海市江宁路565号4楼公司董事会秘书室
    6、 公司信息披露报纸名称:《上海证券报》(境内)、香港《文汇报》(境外)
    登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    公司半年度报告备置地点:上海市江宁路565号4楼公司董事会秘书室
    7、 公司其他基本情况:
    公司首次注册登记日期:1993年3月18日 公司首次注册登记地点:上海市西康路379号 公司第一次变更注册登记日期:1997年8月4日 公司第一次变更注册登记地址:上海市万航渡路888号 公司法人营业执照注册号:企股沪总字第023823号(市局) 公司税务登记号码:310106132231214 公司组织机构代码:13223121-4 公司聘请的境内会计师事务所名称:立信会计师事务所有限公司 公司聘请的境内会计师事务所办公地址:上海市南京东路61号4楼
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                       本报告期末           上年度期末              本报告期末比上年度期末增减(%)   
  总资产                               939,019,811.52       1,010,886,506.48        -7.109                             
  所有者权益(或股东权益)             186,092,525.52       230,216,878.77          -19.166                            
  每股净资产(元)                       0.766                0.947                   -19.113                            
                                       报告期(1-6月)     上年同期                本报告期比上年同期增减(%)       
  营业利润                             81,027,010.56        3,541,219.51            2,188.110                          
  利润总额                             81,068,157.23        3,741,646.35            2,066.644                          
  净利润                               77,012,451.78        -1,749,680.72                                              
  扣除非经常性损益后的净利润           76,902,189.54        -1,863,731.16                                              
  基本每股收益(元)                     0.317                -0.007                                                     
  扣除非经常性损益后的基本每股收益(元  0.316                -0.008                                                     
  )                                                                                                                    
  稀释每股收益(元)                     0.317                -0.007                                                     
  净资产收益率(%)                      41.384               -2.092                                                     
  经营活动产生的现金流量净额           5,145,911.38         13,388,608.46           -61.565                            
  每股经营活动产生的现金流量净额       0.021                0.055                   -61.818                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、非经常性损益项目和金额:
     单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                             年初至报告期期末金额                    
  非流动资产处置损益                                                           16,641.77                               
  除上述各项之外的其他营业外收支净额                                           146,525.06                              
  所得税影响金额                                                               -52,904.59                              
  合计                                                                         110,262.24                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    三、股本变动及股东情况 
    (一)股份变动情况表
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
               本次变动前                 本次变动增减(+,-)                             本次变动后                
               数量              比例(%)  发   送   公   其他              小计              数量              比例(%) 
                                          行   股   积                                                                 
                                          新        金                                                                 
                                          股        转                                                                 
                                                    股                                                                 
  一、有限售条件股份                                                                                                   
  1、国家持股  31,002,021        12.76                   -12,150,000       -12,150,000       18,852,021        7.76    
  2、国有法人  39,313,394        16.18                   -12,055,632       -12,055,632       27,257,762        11.22   
  持股                                                                                                                 
  3、其他内资  20,684,585        8.51                    -17,684,585       -17,684,585       3,000,000         1.23    
  持股                                                                                                                 
  其中:境内非  20,658,080        8.50                    -17,658,080       -17,658,080       3,000,000         1.23    
  国有法人持                                                                                                           
  股                                                                                                                   
  境内自然人   26,505            0.01                    -26,505           -26,505                                     
  持股                                                                                                                 
  4、外资持股                                                                                                          
  其中:境外                                                                                                           
  法人持股                                                                                                             
  境内自然人                                                                                                           
  持股                                                                                                                 
  有限售条件   91,000,000        37.45                   -41,890,217       -41,890,217       49,109,783        20.21   
  股份合计                                                                                                             
  二、无限售条件流通股份                                                                                               
  1、人民币普  72,000,000        29.63                   41,890,217        41,890,217        113,890,217       46.87   
  通股                                                                                                                 
  2、境内上市  80,000,000        32.92                                                       80,000,000        32.92   
  的外资股                                                                                                             
  3、境外上市                                                                                                          
  的外资股                                                                                                             
  4、其他                                                                                                              
  无限售条件   152,000,000       62.55                   41,890,217        41,890,217        193,890,217       79.79   
  流通股份合                                                                                                           
  计                                                                                                                   
  三、股份总   243,000,000       100.00                                                      243,000,000       100.00  
  数                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    股份变动的批准情况
    1、上海市国有资产监督管理委员会《关于上海开开实业股份有限公司股权分置改革有关问题的批复》(沪国资委产[2007]14号),本公司的股权分置改革方案获上海市国有资产监督管理委员会原则同意(详见2007年1月16日《上海证券报》)。 2、中华人民共和国商务部《商务部关于同意上海开开实业股份有限公司股权转让的批复》(商资批[2007]596号),本公司股权分置改革方案获中华人民共和国商务部批准(详见2007年4月4日《上海证券报》)。 3、公司股权分置改革于2007年1月31日经相关股东会议通过,以2007年4月13日作为股权登记日实施,于2007年4月17日实施后首次复牌。
    
    股份变动的过户情况
    1、2008年3月14日上海石化商业贸易有限公司偿还上海开开(集团)有限公司垫付股改的对价34,951股。偿还对价后上海石化商业贸易有限公司持有股份265,049股。 2、2008年3月18日上海百货大店经贸联有限公司偿还上海开开(集团)有限公司垫付股改的对价6,990股。偿还对价后,上海百货大店经贸联有限公司持有股份53,010股。 3、本公司股东上海互达工贸有限公司持有本公司股份150,000股,该公司经上海市工商行政管理局金山分局核准注销,承接人何金平、孙永宪于2008年3月14日分别偿还上海开开(集团)有限公司垫付对价8,738股,合计偿还上海开开(集团)有限公司垫付的对价17,476股。偿还对价后何金平持有股份66,262股、孙永宪持有股份66,262股。 4、2008年2月5日上海雷允上药业西区有限公司工会委员会偿还上海开开(集团)有限公司垫付股改的对价34,951股。偿还对价后上海雷允上药业西区有限公司工会委员会持有股份265,049股。 5、2008年4月17日公司41,890,217股有限售条件的流通股上市流通。
    
    (二)股东情况
     1、股东数量和持股情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数                                                                                39,984户             
  前十名股东持股情况                                                                                                   
  股东名称                    股东性质      持股比例(%)  持股总数      报告期内增减  持有有限售   质押或冻结的股份数量 
                                                                                     条件股份数                        
                                                                                     量                                
  上海开开(集团)有限公司    国有法人      16.22        39,407,762    94,368        27,257,762   冻结:30,000,000     
  上海市国有资产监督管理委员  国家          12.76        31,002,021                  18,852,021   无                   
  会                                                                                                                   
  上海华凯贸易发展有限公司    其他          1.64         3,975,728                                未知                 
  金兴贸易                    其他          1.23         3,000,000                   3,000,000    质押:3,000,000      
  顾福建                      境内自然人    0.49         1,197,279                                未知                 
  上海九百(集团)有限公司    其他          0.41         995,555                                  未知                 
  陈嘉伟                      境内自然人    0.34         827,570                                  未知                 
  上海现代建筑设计(集团)有  其他          0.33         795,146                                  未知                 
  限公司                                                                                                               
  上海东方明珠(集团)股份有  其他          0.33         793,800       -1,856,685                 未知                 
  限公司                                                                                                               
  上海新英族投资有限公司      其他          0.32         785,920                                  未知                 
  前十名无限售条件股东持股情况                                                                                         
  股东名称                             持有无限售条件股份数量   股份种类                                               
  上海开开(集团)有限公司             12,150,000               人民币普通股                                           
  上海市国有资产监督管理委员会         12,150,000               人民币普通股                                           
  上海华凯贸易发展有限公司             3,975,728                人民币普通股                                           
  顾福建                               1,197,279                人民币普通股                                           
  上海九百(集团)有限公司             995,555                  人民币普通股                                           
  陈嘉伟                               827,570                  境内上市外资股                                         
  上海现代建筑设计(集团)有限公司     795,146                  人民币普通股                                           
  上海东方明珠(集团)股份有限公司     793,800                  人民币普通股                                           
  上海新英族投资有限公司               785,920                  人民币普通股                                           
  黄波                                 655,000                  人民币普通股                                           
  上述股东关联关系或一致行动关系的说   报告期内,前十名股东除陈嘉伟未知外,其余股东之间均不存在关联关系,同时与前十名  
  明                                   流通股股东之间也不存在关联关系,也不属于《上市公司股东持股变动信息披露管理办法  
                                       》中规定的一致行动人。 前十名流通股股东中除陈嘉伟未知外,其余股东之间均不存在关 
                                       联关系,同时与前十名股东之间也不存在关联关系,也不属于《上市公司股东持股变动信  
                                       息披露管理办法》中规定的一致行动人。                                            
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注:1、上海市国有资产监督管理委员会(静安)委托上海开开(集团)有限公司持有国家股31,002,021股。     2、报告期内,本公司4家非流通股股东偿还上海开开(集团)有限公司垫付股改的对价共计94,368股。
    
    前十名有限售条件股东持股数量及限售条件
    单位:股


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  序   有限售条件股东名  持有的有限售条  有限售条件股份可上市交易情况       限售条件                                   
  号   称                件股份数量      可上市交易时间      新增可上市交                                              
                                                             易股份数量                                                
  1.   上海开开(集团)  27,257,762      2009年4月17日       24,300,000     上海开开(集团)有限公司在本次公司股权分置 
       有限公司                                                             改革后将履行相关法定承诺:①其持有的非流通 
                                                                            股股份自改革方案实施之日起,在十二个月内不 
                                                                            上市交易或者转让;②在上述承诺期满后,通过 
                                                                            上海证券交易所挂牌交易出售原非流通股股份数 
                                                                            量占公司股份总数的比例在十二个月内不超过百 
                                                                            分之五,在二十四个月内不超过百分之十。     
  2.   上海开开(集团)  2,957,762       2010年4月17日       2,957,762      上海开开(集团)有限公司在本次公司股权分置 
       有限公司                                                             改革后将履行相关法定承诺:①其持有的非流通 
                                                                            股股份自改革方案实施之日起,在十二个月内不 
                                                                            上市交易或者转让;②在上述承诺期满后,通过 
                                                                            上海证券交易所挂牌交易出售原非流通股股份数 
                                                                            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。     
  3.   上海市国有资产监  18,852,021      2009年4月17日       18,852,021     上海市国有资产监督管理委员会(静安)(授权  
       督管理委员会                                                         开开集团经营管理),上海开开(集团)有限公  
                                                                            司在本次公司股权分置改革后将履行相关法定承 
                                                                            诺:①其持有的非流通股股份自改革方案实施之 
                                                                            日起,在十二个月内不上市交易或者转让;②在 
                                                                            上述承诺期满后,通过上海证券交易所挂牌交易 
                                                                            出售原非流通股股份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。                           
  4.   上海金兴贸易发展  3,000,000                                          本公司非流通股股东上海金兴贸易发展中心持有 
       中心                                                                 本公司股份3,000,000股,质押给上海市财政局  
                                                                            第一监督局,该股份被冻结,无法支付对价,由 
                                                                            上海开开(集团)有限公司垫付对价319,515股  
                                                                            。待该股份解冻,偿还上海开开(集团)有限公 
                                                                            司垫付对价319,515股,偿还股改对价后的股份  
                                                                            上市流通前取得上海开开(集团)有限公司书面 
                                                                            同意,且由开开实业董事会向上海证券交易所提 
                                                                            出偿还股改对价后股份的上市流通申请。       
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2、控股股东及实际控制人变更情况
       本报告期内公司控股股东及实际控制人没有发生变更。
    
    四、董事、监事和高级管理人员 
    (一)董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。
    
    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    1、2008年4月公司财务负责人孔伟芳女士因工作变动原因,向公司董事会提交了辞去财务负责人的辞呈,董事会接受其辞职的请求。 2、2008年4月28日公司第五届董事会第二十六次会议,审议通过了《关于更换财务负责人的议案》,邹静女士任公司财务负责人(详见2008年4月30日《上海证券报》、香港《文汇报》公司公告)。 3、2008年5月12日公司董事、总经理杨荣国先生,董事、副总经理朱雷先生因退休原因,分别向公司董事会提交了辞去董事兼总经理、董事兼副总经理的辞呈,董事会接受其辞职的请求。 4、2008年5月14日公司收到慕永成先生辞去董事职务的辞职报告,慕永成先生辞职报告自送达董事会时生效(详见2008年5月15日《上海证券报》、香港《文汇报》公司公告)。 5、2008年5月12日公司第五届董事会第二十七次会议,审议通过了《关于更换董事、总经理的议案》、公司董事会同意提名陈惠泉、黄跃先生为第五届董事会董事候选人、黄跃先生为薪酬与考核委员会委员侯选人,并提交股东大会审议;公司董事会同意聘任何才彪先生为公司总经理(详见2008年5月14日《上海证券报》、香港《文汇报》公司公告)。   2008年6月16日公司召开2007年度股东年会,审议通过了《关于董事候选人提名的议案》、《关于调整公司董事会薪酬与考核委员会委员的议案》,选举陈惠泉、黄跃先生为第五届董事会董事、黄跃先生为薪酬与考核委员会委员。(详见2008年6月17日《上海证券报》、香港《文汇报》公司公告)。
    
    五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
        报告期内,公司在董事会的领导下,按照年初制定的工作目标和任务,公司管理层和员工积极面对公司实际,合理分工,责任到位,明确重点,把握主动,从维护股东利益出发,勤勉尽责地做好各项工作,使公司盈利水平有大幅度提高。据统计,2008年1-6月公司营业收入3.58 亿元,营业利润8,102.70万元,利润总额8,106.82万元,归属于母公司所有者的净利润 7,701.25万元。     公司开开牌衬衫是中国驰名商标产品,开开牌系列产品获评上海名牌,开开牌男衬衫2007年度荣列同类产品市场综合占有率前十位。公司全资子公司上海雷允上药业西区有限公司荣获“中国商业名牌企业”、“年度企业诚信建设奖”。公司全资子公司上海开开百货有限公司被命名为“2007-2008年度上海市零售业规范服务示范单位”。
    
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表 
    单位:元 币种:人民币


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  分行业或分产   营业收入              营业成本           毛利率(  营业收入比上   营业成本比上   毛利率比上年同期增减  
  品                                                      %)       年同期增减(   年同期增减(   (%)                 
                                                                   %)           %)                                 
  分行业                                                                                                               
  工业           82,154,996.58         58,138,367.85      29.23    -4.66          -5.68          增加0.77个百分点      
  商业           263,186,513.19        207,965,061.04     20.98    3.18           6.17           减少2.23个分点        
  外贸           6,876,396.11          4,769,936.78       30.63    -52.73         -60.82         增加14.33个百分点     
  租赁           2,751,318.00          629,508.18         77.12    -28.19         -46.12         增加7.62个百分点      
  内部抵消       -6,220,601.84         -5,325,717.98                                                                   
  合计           348,748,622.04        266,177,155.87     23.68    -1.25          0.34           减少1.2个百分点       
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其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额756.08万元。
    
     2、主营业务分地区情况
    单位:元 币种:人民币


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  地区                                         营业收入                        营业收入比上年增减(%)                
  内销                                         341,872,225.93                  0.97                                    
  外销                                         6,876,396.11                    -52.73                                  
  合计                                         348,748,622.04                  -1.25                                   
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    3、参股公司经营情况(适用投资收益占净利润10%以上的情况)
    单位:元 币种:人民币


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  公司名称                            经营范围     净利润                参股公司贡献的投资收  占上市公司净利润的比重( 
                                                                         益                    %)                      
  上海鼎丰科技发展有限公司            投资业       183,457,354.26        81,536,601.89         105.87                  
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    4、利润构成与上年度相比发生重大变化的原因分析
    本期利润比上年同期大幅上升主要原因为:公司投资收益比上年大幅提高。主要是公司参股联营公司上海鼎丰科技发展有限公司本期出售其所持有的可供出售金融资产特变电工,公司按44.44%的投资比例确认投资收益。
    
    (三)公司投资情况
    1、募集资金使用情况
       报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    2、非募集资金项目情况
    报告期内,公司无非募集资金投资项目。
    
    六、重要事项 
    (一)公司治理的情况
      报告期内,公司严格按照《公司法》、《证券法》和中国证监会有关规定的要求,不断完善公司法人治理结构,规范运作,严格执行各项法律、法规和规章制度。公司股东大会、董事会、监事会机构齐全,职权明确,依法运行。依据《公司章程》和公司董事会决策,公司经营层负责公司日常经营活动。为完善公司管理制度,根据国家法律、法规和相关规定,公司修改了《公司章程》。公司积极组织董事、监事参加上海证监局举办的“上海辖区2008年上市公司董事、监事培训班”,增强公司董事、监事、高级管理人员诚实守信、勤勉尽责和依法履行职责的理念。公司根据《信息披露管理制度》,真实、准确、完整、及时地披露信息。严格遵循有关法律、法规及监管部门的要求,加强法人治理结构和内部控制制度建设,完善投资者关系管理,不断提高了公司治理水平。     为全面贯彻落实中国证监会《关于公司治理专项活动公告的通知》(中国证券监督管理委员会公告[2008]27 号)和上海证监局召开的“深化上市公司治理、严防占用问题反弹”为主题的上海辖区上市公司监管专题工作会议精神,深入开展公司治理专项活动,不断完善公司法人治理结构和内部控制、信息披露制度,进一步提高公司管理水平。上海辖区上市公司监管专题工作会议后,公司董事长立即向大股东通报了中国证监会通知和上海证监局专题会议精神,并开展资金占用自查。公司2008年7月9日召开董事、监事及高级管理人员会议,学习中国证监会通知和上海证监局专题会议精神,研究贯彻落实的措施。第五届董事会第二十九次会议审议通过了《开展公司治理专项活动及整改情况说明》和《全面落实“通知”和会议精神,进一步提高公司规范水平》,并在上海证券交易所网站www.sse.com.cn公告(详见2008年7月10日《上海证券报》、香港《文汇报》公司公告)。
    
    (二)重大诉讼仲裁事项
        1、中国光大银行深圳红荔路支行(以下简称“光大银行红荔路支行”)与本公司发生票据纠纷,光大银行红荔路支行于2005年1月17日向广东省深圳市中级人民法院(以下简称“深中院”)起诉,提出对本公司的财产以标的5,000万元为上限采取诉前财产保全措施,2005年1月17日深中院作出裁定(2005)深中法立裁字第22号:冻结本公司持有的兰州三毛实业股份有限公司境内法人股51,283,344股(不包括红股、配股),冻结期限自2005年1月17日至2006年1月16日止(具体详见2005年2月23日《上海证券报》和香港《文汇报》公司公告)。深中院续冻至2006年7月15日止。 2006年4月6日深中院(2005)深中法民二初字第135号对上述案件作出民事裁定,本案中止诉讼(具体详见2006年4月22日《上海证券报》和香港《文汇报》公司公告)。 2005年12月8日本公司向深中院提起诉讼,请求判定本案涉及开具给中国深圳彩电总公司总金额为5,000万元的6份商业承兑汇票无效(具体详见2005年12月24日《上海证券报》和香港《文汇报》公司公告)。该案件(2006)深中法民二初字第1921号案已受理。 2007年1月广东省深圳市中级人民法院(2005)深中法民二初字第135-3号民事裁定书,查封上海雷允上药业西区有限公司拥有的位于上海市南京西路719、721号570.86平方米的房产(以人民币5,000万元为限)。解除对公司所持有的兰州三毛实业股份有限公司境内法人股51,283,344股的冻结。(具体详见2007年1月19日《上海证券报》和香港《文汇报》公司公告)。 2、申请人广东发展银行股份有限公司深圳蛇口支行(以下简称“广发银行蛇口支行”)与被申请人深圳市中经领业实业发展有限公司(以下简称“中经领业”)、中国深圳彩电总公司(以下简称“深圳彩电”)、上海开开实业股份有限公司(以下简称“本公司”)发生债务纠纷,于2005年1月27日向广东省深圳市中级人民法院(以下简称“深中院”)提出申请,要求对中经领业、深圳彩电及本公司的财产采取诉前财产保全措施,保全标的为3,320万元。深中院<(2005)深中法裁字第50号>作出民事裁定,冻结中经领业、深圳彩电、本公司的银行存款,查封、扣押其他可执行的财产以3,320万元为限。深中院查封了本公司位于上海万航渡路888号5层、6层、7层、8层的房产。查封期限从2005年2月1日至2007年1月31日。该房产已抵押,非经深中院允许,不得予以作任何处分(具体详见2005年4月16日《上海证券报》和香港《文汇报》公司公告)。因上海开开经营管理有限公司提供了与保全标的等额的银行存款人民币3,320万元作为解封担保,2005年9月12日深中院(2005)深中法民二初第155号作出民事裁定:解除公司位于上海万航渡路888号5层、6层、7层、8层的房产的查封,冻结上海开开经营管理有限公司提供解封担保的银行存款人民币3,320万元。 2005年12月8日,本公司向深中院提起诉讼,请求判定本案涉及开具给中国深圳彩电总公司总金额为6,660万元的7份商业承兑汇票无效(具体详见2005年12月24日《上海证券报》和香港《文汇报》公司公告)。该案件(2006深中法民二初字第19-21号案)已受理。 2006年5月公司接到深中院 (2005)深中法民二初字第155-1号民事裁定书,深中院在审理上述案件过程中,公司认为上述案件所涉商业承兑汇票涉及虚假交易和伪造印章,没有法定代表人签字或签章,不符合法定要件,属于无效票据。并于2006年1月6日向深中院提出中止上述案件诉讼申请及提起确认上述票据无效的诉讼。深中院认为,本公司的申请符合法律规定。依法作出裁定如下:本案中止诉讼。(具体详见2006年5月20日《上海证券报》和香港《文汇报》公司公告)。 2007年1月广东省深圳市中级人民法院(2005)深中法民二初字第155-1号民事裁定书,解除对公司持有的兰州三毛实业股份有限公司股份的查封(具体详见2007年1月19日《上海证券报》和香港《文汇报》公司公告)。 3、2005年5月23日公司收到辽宁省大连市中级人民法院(以下简称“大连中院”)(2005)大民合初字第171号传票等相关法律文书,华录电子进出口有限责任公司(以下简称“华录公司”)称代理公司来料加工出口业务发生经济纠纷,导致华录公司发生经济损失。于2005年5月16日向大连中院起诉,起诉请求法院依法判令本公司给付华录公司垫付的代理进出口货款损失3,216,153.29美元或等值人民币及华录公司对外付款之日起至本公司付清款时止的银行贷款利息和代理手续费,该案件正在审理中(具体详见2005年6月25日《上海证券报》和香港《文汇报》公司公告)。 2007年4月公司收到大连中院(2005)大民合初字第171号、171-1号《民事裁定书》,原告华录电子诉本公司进出口代理合同纠纷案(见2005年6月25日《上海证券报》、香港《文汇报》公司公告),现华录公司向大连中院提起财产保全申请。大连中院裁定:冻结本公司、开开集团银行存款共计3,000万元或查封等值的其他财产。(具体详见2007年4月21日《上海证券报》和香港《文汇报》公司公告)。 2008年3月公司获悉大连中院(2005)大民合初字第171-1号协助执行通知书,继续查封公司控股股东上海开开(集团)有限公司持有“开开实业”3,000万股,占总股本12.35%、查封期限为2008年4月19日至2010年4月18日。(具体详见2008年3月26日《上海证券报》和香港《文汇报》公司公告)。 4、兴业银行深圳嘉宾支行(以下简称“兴业嘉宾支行”)与深圳市中经领业实业发展有限公司、中国深圳彩电总公司、本公司发生借款合同纠纷,兴业嘉宾支行向深中院提出财产保全申请,要求轮候冻结本公司持有的兰州三毛实业股份有限公司境内法人股51,283,344股中相当于价值人民币1,020万元的股权,兴业嘉宾支行已向深中院提供商业银行担保函作为担保,深中院作出(2005)深中法民二初字第302号民事裁定书,裁定如下:轮候冻结本公司持有的兰州三毛实业股份有限公司(股票简称“三毛派神”)价值相当于人民币1,020万元的境内法人股股权(具体详见2005年10月22日《上海证券报》和香港《文汇报》公司公告)。 2005年12月29日深中院(2005)深中法民二初字第302-2号对上述案件作出民事裁定,本案中止诉讼(具体详见2006年3月18日《上海证券报》和香港《文汇报》公司公告)。 2005年12月8日,本公司向深中院提起诉讼,请求判定本案涉及开具给中国深圳彩电总公司总金额为1,000万元的2份商业承兑汇票无效。(具体详见2005年12月24日《上海证券报》和香港《文汇报》公司公告)。该案件(2006深中法民二初字第19-21号案)已受理。 2007年1月广东省深圳市中级人民法院(2005)深中法民二初字第302-3号民事裁定书,解除对公司持有的兰州三毛实业股份有限公司价值人民币1,020万元的境内法人股的冻结。(具体详见2007年1月19日《上海证券报》和香港《文汇报》公司公告)。 2007年7月公司接到广东省深圳市中级人民法院(2005)深中法民二初字第302-5号民事裁定书,上海赢运国际贸易有限公司诉深圳市中经领业实业发展有限公司、中国深圳彩电总公司、上海开开实业股份有限公司借款合同纠纷一案的裁定如下:冻结上海开开实业股份有限公司持有的兰州三毛实业股份有限公司价值人民币1,020万元的境内法人股股权(具体详见2007年7月5日《上海证券报》和香港《文汇报》公司公告)。现继续冻结公司持有的兰州三毛价值人民币1,020万元的境内法人股股权,期限:2008年7月3日至2010年7月2日。(详见2008年8月12日《上海证券报》和香港《文汇报》公司公告)。 5、河南省援生制药股份有限公司,该公司增资扩股后,公司名称变更为开开援生制药股份有限公司(以下简称“开开援生”),于1998年11月为河南省固始中粮麻纺(集团)有限公司向中国工商银行固始支行借款140万元提供担保。贷款期限一年,保证期限二年。该项债权随着银行剥离不良资产,现已转给自然人彭申生。彭申生于2005年1O月向信阳市中级人民法院提起诉讼,要求判令开开援生偿还借款140万元及利息并承担相关诉讼费用。2006年9月信阳中院(2005)信中法民初字第78号作出民事裁定,因主债务人中粮麻纺向固始县人民法院依法宣告破产,彭申生亦申报了债权,本案须以中粮麻纺破产案件审理为依据,而该破产案件审理未终结,故裁定本案中止。
    
    (三)资产交易事项
    收购资产情况:
        本公司购买国际丽都底楼商铺该资产的实际购买金额为17,987,126.90元。该事项已于2008年3月6日刊登在上海证券报、香港文汇报上。
    
    (四)报告期内公司重大关联交易事项
    1、与日常经营相关的关联交易
    (1)、购买商品、接受劳务以及其他流出的重大关联交易
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称       关联交易  关联交易定  关联交易  关联交易金额    占同类交易金额   关联交易结  市场价  关联交易对公司 
                   内容      价原则      价格                      的比例(%)        算方式      格      利润的影响     
  上海开开(集团   购买商品  按市场价格            1,687,603.47    0.41             货币结算            正常           
  )有限公司                 定价                                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)、销售商品、提供劳务以及其他流入的重大关联交易
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称       关联交   关联交易定   关联交易   关联交易金额    占同类交易金额   关联交易结  市场价  关联交易对公  
                   易内容   价原则       价格                       的比例(%)        算方式      格      司利润的影响  
  上海开开(集团   销售商   按市场价格              7,560,798.31    2.11             货币结算            正常          
  )有限公司       品       定价                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (五)托管情况
    本报告期公司无托管事项。
    
    (六)承包情况
    本报告期公司无承包事项。
    
    (七)租赁情况
    本报告期内房屋及柜台租赁收入为:2,751,318.00元。
    
    (八)担保情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对控股子公司的担保)                                                                         
  担保对象名称             发生日期(协议签   担保金额           担保类型    担保期              是否履行  是否为关联  
                           署日)                                                                完毕      方担保      
  固始县中粮麻纺(集团)   1998年11月12日     1,400,000.00       连带责任担  1998年11月12日~199  否        否          
  有限公司                                                       保          9年11月5日                                
  报告期内担保发生额合计                                                                                               
  报告期末担保余额合计(A)                                                                      1,400,000.00          
  公司对控股子公司的担保情况                                                                                           
  报告期内对控股子公司担保发生额合计                                                                                   
  报告期末对控股子公司担保余额合计(B)                                                      37,500,000.00             
  公司担保总额情况(包括对控股子公司的担保)                                                                           
  担保总额(A+B)                                                                            38,900,000.00             
  担保总额占公司净资产的比例                                                                 20.54                     
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额(C)                                                                      
  直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额(D)                                                    
  担保总额超过净资产50%部分的金额(E)                                                                                
  上述三项担保金额合计(C+D+E)                                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1998年11月12日,本公司控股子公司,开开援生制药股份有限公司为固始县中粮麻纺(集团)有限公司提供担保,担保金额为1,400,000.00元,担保期限为1998年11月12日至1999年11月5日,已逾期,详见重大诉讼仲裁事项。
    
    (九)委托理财情况
       本报告期公司无委托理财事项。
    
    (十)承诺事项履行情况
        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
    股改承诺及履行情况:
    上海市国有资产监督管理委员会(静安)(授权开开集团经营管理),上海开开(集团)有限公司在本次公司股权分置改革后将履行相关法定承诺:
    1、其持有的非流通股股份自改革方案实施之日起,在十二个月内不上市交易或者转让;
    2、在上述承诺期满后,通过上海证券交易所挂牌交易出售原非流通股股份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。
    通过证券交易所挂牌交易出售的开开实业股份数量,每达到开开实业股份总数百分之一时,自该事实发生之日起两个工作日内做出公告,但公告期间无需停止出售股份。其他社会法人股将根据相关规定上市流通。
    
    (十一)聘任、解聘会计师事务所情况
    报告期内,公司未改聘会计师事务所。
    
    (十二)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监
    会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    
    (十三)其他重大事项及其影响和解决方案的分析说明
    1、证券投资情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序   证券代码   简称     期末持有数量   初始投资金额        期末账面值          期初账面值          会计核算科目     
  号                       (股)                                                                                      
  1    000779     三毛派   7,437,852      12,569,969.88       27,296,916.84       55,836,974.67       可供出售金融资产 
                  神                                                                                                   
  2    600825     新华传   44,000         64,171.12           1,131,680.00        2,248,840.00        可供出售金融资产 
                  媒                                                                                                   
  合计                     -             12,634,141.00       28,428,596.84       58,085,814.67       -               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、持有非上市金融企业股权情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  持有对象名称                 最初投资成本(元)     持有数量(股)        占该公司股权比例(%   期末账面价值(元)   
                                                                            )                                         
  上海银行                     920,180.80             431,200                                     920,180.80           
  合计                         920,180.80             431,200               -                    920,180.80           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十四)信息披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  事项                                  刊载的报刊名称及版面  刊载日期                刊载的互联网网站及检索路径       
  上海开开实业股份有限公司2007年度第一  上海证券报D3香港文汇  2008年1月3日            http://www.sse.com.cn/           
  次临时股东大会决议公告                报B2                                                                           
  上海开开实业股份有限公司五届二十三次  上海证券报D4香港文汇  2008年1月17日           http://www.sse.com.cn/           
  董事会(通讯方式)决议公告            报A23                                                                          
  上海开开实业股份有限公司2007年度业绩  上海证券报D18香港文   2008年1月29日           http://www.sse.com.cn/           
  预盈提示性公告                        汇报B2                                                                         
  上海开开实业股份有限公司五届二十五次  上海证券报D7香港文汇  2008年3月6日            http://www.sse.com.cn/           
  董事会(通讯方式)决议公告            报C7                                                                           
  上海开开实业股份有限公司关于公司控股  上海证券报D133香港文  2008年3月26日           http://www.sse.com.cn/           
  股东持有本公司部分股权被继续查封的公  汇报A28                                                                        
  告                                                                                                                   
  上海开开实业股份有限公司关于公司办公  上海证券报D44香港文   2008年4月1日            http://www.sse.com.cn/           
  地搬迁的公告                          汇报A21                                                                        
  上海开开实业股份有限公司有限售条件的  上海证券报58香港文汇  2008年4月12日           http://www.sse.com.cn/           
  流通股上市公告                        报B9                                                                           
  上海开开实业股份有限公司五届董事会二  上海证券报D65香港文   2008年4月30日           http://www.sse.com.cn/           
  十六次会议决议公告                    汇报A32                                                                        
  上海开开实业股份有限公司2007年度报告  上海证券报D65香港文   2008年4月30日           http://www.sse.com.cn/           
                                        汇报A32                                                                        
  上海开开实业股份有限公司2008年第一季  上海证券报D65香港文   2008年4月30日           http://www.sse.com.cn/           
  度报告                                汇报A32                                                                        
  上海开开实业股份有限公司监事会第七次  上海证券报D65香港文   2008年4月30日           http://www.sse.com.cn/           
  会议决议公告                          汇报A32                                                                        
  上海开开实业股份有限公司2008年预计日  上海证券报D65香港文   2008年4月30日           http://www.sse.com.cn/           
  常关联交易公告                        汇报A32                                                                        
  上海开开实业股份有限公司五届二十七次  上海证券报D3香港文汇  2008年5月14日           http://www.sse.com.cn/           
  董事会(通讯方式)决议暨关于召开2007  报A23                                                                          
  年度股东年会的公告                                                                                                   
  上海开开实业股份有限公司关于慕永成先  上海证券报D15香港文   2008年5月15日           http://www.sse.com.cn/           
  生辞去董事职务的公告                  汇报B2                                                                         
  上海开开实业股份有限公司2007年度股东  上海证券报D6香港文汇  2008年6月17日           http://www.sse.com.cn/           
  年会决议公告                          报A22                                                                          
  上海开开实业股份有限公司第五届董事会  上海证券报B2、香港文  2008年7月10日           http://www.sse.com.cn            
  第二十九次会议决议公告                汇报B10                                                                        
  上海开开实业股份有限公司2008年中期业  上海证券报C10、香港   2008年7月15日           http://www.sse.com.cn            
  绩预盈提示性公告                      文汇报C7                                                                       
  上海开开实业股份有限公司关于公司办公  上海证券报C7香港文汇  2008年7月29日           http://www.sse.com.cn/           
  地搬迁的公告                          报B4                                                                           
  上海开开实业股份有限公司关于公司持有  上海证券报C53香港文   2008年8月12日           http://www.sse.com.cn/           
  三毛派神股权被继续司法冻结的公告      汇报A34                                                                        
  上海开开实业股份有限公司五届董事会三  上海证券报C21香港文   2008年8月13日           http://www.sse.com.cn/           
  十次会议(通讯方式)决议公告          汇报B11                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
    
    
    
    七、财务会计报告(未经审计)
     (一)   财务报表
    合并资产负债表
    2008年6月30日
    编制单位: 上海开开实业股份有限公司                                    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                                                        80,284,582.05             70,047,651.96              
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                                                        3,376,844.22              4,452,828.92               
  应收账款                                                        90,720,634.85             79,167,111.19              
  预付款项                                                        15,988,231.66             12,268,334.44              
  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                                                                                                             
  其他应收款                                                      5,175,049.76              5,678,950.14               
  买入返售金融资产                                                                                                     
  存货                                                            85,794,871.89             94,432,246.35              
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                                    281,340,214.43            266,047,123.00             
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                                28,428,596.84             58,085,814.67              
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                                    329,686,803.82            403,225,453.30             
  投资性房地产                                                    33,247,008.30             33,972,925.92              
  固定资产                                                        253,736,188.89            237,063,341.57             
  在建工程                                                        302,168.00                60,000.00                  
  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                                                        11,840,117.64             11,979,675.22              
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                    438,713.60                452,172.80                 
  递延所得税资产                                                                                                       
  其他非流动资产                                                                                                       
  非流动资产合计                                                  657,679,597.09            744,839,383.48             
  资产总计                                                        939,019,811.52            1,010,886,506.48           
  流动负债:                                                                                                           
  短期借款                                                        127,190,000.00            118,152,099.25             
  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                                                                                  643,140.00                 
  应付账款                                                        102,276,189.92            106,655,111.14             
  预收款项                                                        3,366,388.06              2,123,691.20               
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                                    11,183,975.47             7,213,396.99               
  应交税费                                                        3,688,220.04              16,816,375.45              
  应付利息                                                                                                             
  应付股利                                                        1,349,616.40              4,051,062.40               
  其他应付款                                                      225,054,977.65            226,563,848.46             
  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                                          220,000,000.00            220,000,000.00             
  其他流动负债                                                                                                         
  流动负债合计                                                    694,109,367.54            702,218,724.89             
  非流动负债:                                                                                                         
  长期借款                                                        29,000,000.00             29,000,000.00              
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                      5,007,179.80              18,028,946.52              
  预计负债                                                                                                             
  递延所得税负债                                                  3,948,613.96              11,362,918.42              
  其他非流动负债                                                                                                       
  非流动负债合计                                                  37,955,793.76             58,391,864.94              
  负债合计                                                        732,065,161.30            760,610,589.83             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                              243,000,000.00            243,000,000.00             
  资本公积                                                        20,973,522.83             142,110,327.86             
  减:库存股                                                                                                           
  盈余公积                                                        31,527,057.52             31,527,057.52              
  一般风险准备                                                                                                         
  未分配利润                                                      -109,408,054.83           -186,420,506.61            
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                                      186,092,525.52            230,216,878.77             
  少数股东权益                                                    20,862,124.70             20,059,037.88              
  所有者权益合计                                                  206,954,650.22            250,275,916.65             
  负债和所有者总计                                                939,019,811.52            1,010,886,506.48           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 何才彪 主管会计工作负责人:何才彪 会计机构负责人:邹静
    母公司资产负债表
    2008年6月30日
    编制单位: 上海开开实业股份有限公司                                    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                                                       3,313,473.62               4,266,759.72               
  交易性金融资产                                                                                                       
  应收票据                                                                                                             
  应收账款                                                                                                             
  预付款项                                                       661,426.00                                            
  应收利息                                                                                                             
  应收股利                                                                                                             
  其他应收款                                                     33,490,906.25              35,706,613.26              
  存货                                                           9,794.52                   37,178.97                  
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                                   37,475,600.39              40,010,551.95              
  非流动资产:                                                                                                         
  可供出售金融资产                                               28,428,596.84              58,085,814.67              
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                                   632,693,640.95             706,244,596.24             
  投资性房地产                                                   39,853,744.55              40,752,135.59              
  固定资产                                                       94,891.41                  167,567.59                 
  在建工程                                                                                                             
  工程物资                                                                                                             
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                                                                                             
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                                                                         
  递延所得税资产                                                                                                       
  其他非流动资产                                                                                                       
  非流动资产合计                                                 701,070,873.75             805,250,114.09             
  资产总计                                                       738,546,474.14             845,260,666.04             
  流动负债:                                                                                                           
  短期借款                                                       20,000,000.00              20,000,000.00              
  交易性金融负债                                                                                                       
  应付票据                                                                                                             
  应付账款                                                       1,031,212.72               1,031,212.72               
  预收款项                                                                                                             
  应付职工薪酬                                                                              9,157.60                   
  应交税费                                                       1,232,389.11               1,496,619.04               
  应付利息                                                                                                             
  应付股利                                                       1,349,616.40               4,051,062.40               
  其他应付款                                                     285,908,438.95             346,979,199.55             
  一年内到期的非流动负债                                         182,500,000.00             182,500,000.00             
  其他流动负债                                                                                                         
  流动负债合计                                                   492,021,657.18             556,067,251.31             
  非流动负债:                                                                                                         
  长期借款                                                                                                             
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  预计负债                                                                                                             
  递延所得税负债                                                 3,948,613.96               11,362,918.42              
  其他非流动负债                                                                                                       
  非流动负债合计                                                 3,948,613.96               11,362,918.42              
  负债合计                                                       495,970,271.14             567,430,169.73             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                             243,000,000.00             243,000,000.00             
  资本公积                                                       20,621,620.94              141,758,425.97             
  减:库存股                                                                                                           
  盈余公积                                                       31,527,057.52              31,527,057.52              
  未分配利润                                                     -52,572,475.46             -138,454,987.18            
  所有者权益(或股东权益)合计                                   242,576,203.00             277,830,496.31             
  负债和所有者(或股东权益)合计                                 738,546,474.14             845,260,666.04             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 何才彪 主管会计工作负责人:何才彪 会计机构负责人:邹静
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    合并利润表
    2008年1-6月
    编制单位: 上海开开实业股份有限公司                                    单位:元  币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               附注            本期金额                  上期金额                
  一、营业总收入                                                     357,657,422.34            367,537,554.91          
  其中:营业收入                                                     357,657,422.34            367,537,554.91          
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                     358,240,051.17            365,599,235.89          
  其中:营业成本                                                     266,668,340.67            270,952,604.73          
  利息支出                                                                                                             
  手续费及佣金支出                                                                                                     
  退保金                                                                                                               
  赔付支出净额                                                                                                         
  提取保险合同准备金净额                                                                                               
  保单红利支出                                                                                                         
  分保费用                                                                                                             
  营业税金及附加                                                     2,022,116.09              1,795,133.79            
  销售费用                                                           37,746,897.38             41,405,868.30           
  管理费用                                                           37,742,476.31             38,305,823.85           
  财务费用                                                           31,012,899.32             21,492,105.32           
  资产减值损失                                                       -16,952,678.60            -8,352,300.10           
  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)                                     81,609,639.39             1,602,900.49            
  其中:对联营企业和合营企业的投资收益                               81,553,042.18             1,551,156.49            
  汇兑收益(损失以“-”号填列)                                                                                        
  三、营业利润(亏损以“-”号填列)                                 81,027,010.56             3,541,219.51            
  加:营业外收入                                                     408,123.24                846,189.82              
  减:营业外支出                                                     366,976.57                645,762.98              
  其中:非流动资产处置净损失                                                                                           
  四、利润总额(亏损总额以“-”号填列)                             81,068,157.23             3,741,646.35            
  减:所得税费用                                                     3,237,656.85              4,217,140.28            
  五、净利润(净亏损以“-”号填列)                                 77,830,500.38             -475,493.93             
  归属于母公司所有者的净利润                                         77,012,451.78             -1,749,680.72           
  少数股东损益                                                       818,048.60                1,274,186.79            
  六、每股收益:                                                                                                       
  (一)基本每股收益(元/股)                                        0.317                     -0.007                  
  (二)稀释每股收益(元/股)                                        0.317                     -0.007                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 何才彪 主管会计工作负责人:何才彪 会计机构负责人:邹静
    
    
    
    
    
    母公司利润表
    2008年1-6月
    编制单位: 上海开开实业股份有限公司                                    单位:元  币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               附注            本期金额                  上期金额                
  一、营业收入                                                       2,751,318.00              10,583,321.22           
  减:营业成本                                                       629,508.18                7,844,972.95            
  营业税金及附加                                                     138,941.58                192,523.74              
  销售费用                                                                                     14,510.40               
  管理费用                                                           6,801,909.59              4,934,510.88            
  财务费用                                                           27,014,483.80             17,402,672.70           
  资产减值损失                                                       -15,802,319.49            -7,595,213.75           
  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)                                     101,953,249.99            1,227,428.20            
  其中:对联营企业和合营企业的投资收益                               81,540,736.37             1,227,428.20            
  二、营业利润(亏损以“-”号填列)                                 85,922,044.33             -10,983,227.50          
  加:营业外收入                                                                                                       
  减:营业外支出                                                     39,532.61                 305,939.00              
  其中:非流动资产处置净损失                                                                                           
  三、利润总额(亏损总额以“-”号填列)                             85,882,511.72             -11,289,166.50          
  减:所得税费用                                                                                                       
  四、净利润(净亏损以“-”号填列)                                 85,882,511.72             -11,289,166.50          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 何才彪 主管会计工作负责人:何才彪 会计机构负责人:邹静
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    合并现金流量表
    2008年1-6月
    编制单位: 上海开开实业股份有限公司                                   单位:元  币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             附注      本期金额              上期金额            
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                               402,860,387.88        395,316,682.45      
  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                                                                                   503,243.62          
  收到其他与经营活动有关的现金                                               3,141,893.69          16,826,848.83       
  经营活动现金流入小计                                                       406,002,281.57        412,646,774.90      
  购买商品、接受劳务支付的现金                                               293,447,150.48        291,743,225.90      
  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                                             38,205,760.83         35,620,128.10       
  支付的各项税费                                                             21,919,302.30         21,771,214.55       
  支付其他与经营活动有关的现金                                               47,284,156.58         50,123,597.89       
  经营活动现金流出小计                                                       400,856,370.19        399,258,166.44      
  经营活动产生的现金流量净额                                                 5,145,911.38          13,388,608.46       
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                         20,142,277.21         210,703.94          
  取得投资收益收到的现金                                                     35,197,800.00         1,206,000.00        
  处置固定资产、无形资产和其他长期资产收回的现金净额                         8,000.00              342,867.55          
  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                                                                     682,303.00          
  投资活动现金流入小计                                                       55,348,077.21         2,441,874.49        
  购建固定资产、无形资产和其他长期资产支付的现金                             26,574,043.02         7,632,058.02        
  投资支付的现金                                                             10,085,680.00                             
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                               7,757,912.05                              
  投资活动现金流出小计                                                       44,417,635.07         7,632,058.02        
  投资活动产生的现金流量净额                                                 10,930,442.14         -5,190,183.53       
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  其中:子公司吸收少数股东投资收到的现金                                                                               
  取得借款收到的现金                                                         35,000,000.00         42,000,000.00       
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                               1,200,000.00                              
  筹资活动现金流入小计                                                       36,200,000.00         42,000,000.00       
  偿还债务支付的现金                                                         25,962,099.25         49,000,000.00       
  分配股利、利润或偿付利息支付的现金                                         16,013,647.65         15,453,637.64       
  其中:子公司支付给少数股东的股利、利润                                                                               
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                                       41,975,746.90         64,453,637.64       
  筹资活动产生的现金流量净额                                                 -5,775,746.90         -22,453,637.64      
  四、汇率变动对现金及现金等价物的影响                                       -63,676.53            -75,051.25          
  五、现金及现金等价物净增加额                                               10,236,930.09         -14,330,263.96      
  加:期初现金及现金等价物余额                                               70,047,651.96         81,420,341.74       
  六、期末现金及现金等价物余额                                               80,284,582.05         67,090,077.78       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 何才彪 主管会计工作负责人:何才彪 会计机构负责人:邹静
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    母公司现金流量表
    2008年1-6月
    编制单位: 上海开开实业股份有限公司                                    单位:元  币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             附注      本期金额              上期金额            
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                               2,751,318.00          7,592,212.85        
  收到的税费返还                                                                                   219,988.33          
  收到其他与经营活动有关的现金                                               6,445,562.86          32,039,201.68       
  经营活动现金流入小计                                                       9,196,880.86          39,851,402.86       
  购买商品、接受劳务支付的现金                                                                     4,684,122.66        
  支付给职工以及为职工支付的现金                                             1,722,770.12          1,176,716.61        
  支付的各项税费                                                             696,476.20            195,084.77          
  支付其他与经营活动有关的现金                                               62,855,578.48         25,724,459.85       
  经营活动现金流出小计                                                       65,274,824.80         31,780,383.89       
  经营活动产生的现金流量净额                                                 -56,077,943.94        8,071,018.97        
  二、投资活动产生的现金流量:                                                                                         
  收回投资收到的现金                                                         10,142,277.21                             
  取得投资收益收到的现金                                                     55,553,716.41         12,005,220.04       
  处置固定资产、无形资产和其他长期资产收回的现金净额                         8,000.00              40.00               
  处置子公司及其他营业单位收到的现金净额                                                                               
  收到其他与投资活动有关的现金                                                                                         
  投资活动现金流入小计                                                       65,703,993.62         12,005,260.04       
  购建固定资产、无形资产和其他长期资产支付的现金                                                   4,980.00            
  投资支付的现金                                                             85,680.00                                 
  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                                                       85,680.00             4,980.00            
  投资活动产生的现金流量净额                                                 65,618,313.62         12,000,280.04       
  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                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                                                                                 
  偿还债务支付的现金                                                                               30,000,000.00       
  分配股利、利润或偿付利息支付的现金                                         10,461,209.75         8,969,740.38        
  支付其他与筹资活动有关的现金                                                                                         
  筹资活动现金流出小计                                                       10,461,209.75         38,969,740.38       
  筹资活动产生的现金流量净额                                                 -10,461,209.75        -38,969,740.38      
  四、汇率变动对现金及现金等价物的影响                                       -32,446.03            -30,862.96          
  五、现金及现金等价物净增加额                                               -953,286.10           -18,929,304.33      
  加:期初现金及现金等价物余额                                               4,266,759.72          19,808,920.12       
  六、期末现金及现金等价物余额                                               3,313,473.62          879,615.79          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 何才彪 主管会计工作负责人:何才彪 会计机构负责人:邹静
    
    
    合并所有者权益变动表
    2008年1-6月
    编制单位: 上海开开实业股份有限公司                                    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   资本公   减   盈余公  一  未分配   其                                                  股东        
           本(或股  积       :   积      般  利润     他                                                  权益        
           本)               库           风                                                                           
                             存           险                                                                           
                             股           准                                                                           
                                          备                                                                           
  一、上   243,000  142,110       31,527      -186,42      20,059,0  250,275,916.65                                    
  年年末   ,000.00  ,327.86       ,057.5      0,506.6      37.88                                                       
  余额                            2           1                                                                        
  加:会                                                                                                               
  计政策                                                                                                               
  变更                                                                                                                 
  前期差                                                                                                               
  错更正                                                                                                               
  二、本   243,000  142,110       31,527      -186,42      20,059,0  250,275,916.65                                    
  年年初   ,000.00  ,327.86       ,057.5      0,506.6      37.88                                                       
  余额                            2           1                                                                        
  三、本            -121,13                   77,012,      803,086.  -43,321,266.43                                    
  期增减            6,805.0                   451.78       82                                                          
  变动金            3                                                                                                  
  额(减                                                                                                               
  少以“                                                                                                               
  -”号                                                                                                               
  填列)                                                                                                               
  (一)                                      77,012,      818,048.  77,830,500.38                                     
  净利润                                      451.78       60                                                          
  (二)            -121,13                                          -121,136,805.03                                   
  直接计            6,805.0                                                                                            
  入所有            3                                                                                                  
  者权益                                                                                                               
  的利得                                                                                                               
  和损失                                                                                                               
  1.可供           -121,35                                          -121,356,360.58                                   
  出售金            6,360.5                                                                                            
  融资产            8                                                                                                  
  公允价                                                                                                               
  值变动                                                                                                               
  净额                                                                                                                 
  2.权益           219,555                                          219,555.55                                        
  法下被            .55                                                                                                
  投资单                                                                                                               
  位其他                                                                                                               
  所有者                                                                                                               
  权益变                                                                                                               
  动的影                                                                                                               
  响                                                                                                                   
  3.与计                                                                                                              
  入所有                                                                                                               
  者权益                                                                                                               
  项目相                                                                                                               
  关的所                                                                                                               
  得税影                                                                                                               
  响                                                                                                                   
  4.其他                                                                                                              
  上述(            -121,13                   77,012,      818,048.  -43,306,304.65                                    
  一)和            6,805.0                   451.78       60                                                          
  (二)            3                                                                                                  
  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)                                                   -14,961.  -14,961.78                                        
  利润分                                                   78                                                          
  配                                                                                                                   
  1.提取                                                                                                              
  盈余公                                                                                                               
  积                                                                                                                   
  2.提取                                                                                                              
  一般风                                                                                                               
  险准备                                                                                                               
  3.对所                                                  -14,961.  -14,961.78                                        
  有者(                                                   78                                                          
  或股东                                                                                                               
  )的分                                                                                                               
  配                                                                                                                   
  4.其他                                                                                                              
  (五)                                                                                                               
  所有者                                                                                                               
  权益内                                                                                                               
  部结转                                                                                                               
  1.资本                                                                                                              
  公积转                                                                                                               
  增资本                                                                                                               
  (或股                                                                                                               
  本)                                                                                                                 
  2.盈余                                                                                                              
  公积转                                                                                                               
  增资本                                                                                                               
  (或股                                                                                                               
  本)                                                                                                                 
  3.盈余                                                                                                              
  公积弥                                                                                                               
  补亏损                                                                                                               
  4.其他                                                                                                              
  四、本   243,000  20,973,       31,527      -109,40      20,862,1  206,954,650.22                                    
  期期末   ,000.00  522.83        ,057.5      8,054.8      24.70                                                       
  余额                            2           3                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目    上年同期金额                                                                                                 
          归属于母公司所有者权益                             少数  所有者权益合计                                      
          实收资   资本公  减  盈余公   一  未分配利  其他                                                 股东        
          本(或股  积      :  积       般  润                                                             权益        
          本)              库           风                                                                             
                           存           险                                                                             
                           股           准                                                                             
                                        备                                                                             
  一、上  243,000  2,582,      46,562,      -197,296                   94,848,203.18                                   
  年年末  ,000.00  070.49      366.64       ,233.95                                                                    
  余额                                                                                                                 
  加:会                       -2,078,      -10,818,         34,300,0  21,403,245.48                                   
  计政策                       030.92       733.96           10.36                                                     
  变更                                                                                                                 
  前期差                                                                                                               
  错更正                                                                                                               
  二、本  243,000  2,582,      44,484,      -208,114         34,300,0  116,251,448.66                                  
  年年初  ,000.00  070.49      335.72       ,967.91          10.36                                                     
  余额                                                                                                                 
  三、本           3,452,                   -1,749,6         1,274,18  2,977,225.71                                    
  期增减           719.64                   80.72            6.79                                                      
  变动金                                                                                                               
  额(减                                                                                                               
  少以“                                                                                                               
  -”号                                                                                                               
  填列)                                                                                                               
  (一)                                    -1,749,6         1,274,18  -475,493.93                                     
  净利润                                    80.72            6.79                                                      
  (二)           3,452,                                              3,452,719.64                                    
  直接计           719.64                                                                                              
  入所有                                                                                                               
  者权益                                                                                                               
  的利得                                                                                                               
  和损失                                                                                                               
  1.可            1,447,                                              1,447,547.64                                    
  供出售           547.64                                                                                              
  金融资                                                                                                               
  产公允                                                                                                               
  价值变                                                                                                               
  动净额                                                                                                               
  2.权                                                                                                                
  益法下                                                                                                               
  被投资                                                                                                               
  单位其                                                                                                               
  他所有                                                                                                               
  者权益                                                                                                               
  变动的                                                                                                               
  影响                                                                                                                 
  3.与                                                                                                                
  计入所                                                                                                               
  有者权                                                                                                               
  益项目                                                                                                               
  相关的                                                                                                               
  所得税                                                                                                               
  影响                                                                                                                 
  4.其            2,005,                                              2,005,172.00                                    
  他               172.00                                                                                              
  上述(           3,452,                   -1,749,6         1,274,18  2,977,225.71                                    
  一)和           719.64                   80.72            6.79                                                      
  (二)                                                                                                               
  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                                                                                                                   
  1.提                                                                                                                
  取盈余                                                                                                               
  公积                                                                                                                 
  2.提                                                                                                                
  取一般                                                                                                               
  风险准                                                                                                               
  备                                                                                                                   
  3.对                                                                                                                
  所有者                                                                                                               
  (或股                                                                                                               
  东)的                                                                                                               
  分配                                                                                                                 
  4.其                                                                                                                
  他                                                                                                                   
  (五)                                                                                                               
  所有者                                                                                                               
  权益内                                                                                                               
  部结转                                                                                                               
  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  243,000  6,034,      44,484,      -209,864         35,574,1  119,228,674.37                                  
  期期末  ,000.00  790.13      335.72       ,648.63          97.15                                                     
  余额                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 何才彪 主管会计工作负责人:何才彪 会计机构负责人:邹静
    
    
    
    母公司所有者权益变动表
    2008年1-6月
    编制单位: 上海开开实业股份有限公司                                                     单位:元  币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            本期金额                                                                             
                                  实收资本(或股   资本公积        减:库存  盈余公积     未分配利润      所有者权益合  
                                  本)                             股                                     计            
  一、上年年末余额                243,000,000.00  141,758,425.97            31,527,057.  -138,454,987.1  277,830,496.3 
                                                                            52           8               1             
  加:会计政策变更                                                                                                     
  前期差错更正                                                                                                         
  二、本年年初余额                243,000,000.00  141,758,425.97            31,527,057.  -138,454,987.1  277,830,496.3 
                                                                            52           8               1             
  三、本期增减变动金额(减少以“                  -121,136,805.0                         85,882,511.72   -35,254,293.3 
  -”号填列)                                    3                                                      1             
  (一)净利润                                                                           85,882,511.72   85,882,511.72 
  (二)直接计入所有者权益的利得                  -121,136,805.0                                         -121,136,805. 
  和损失                                          3                                                      03            
  1.可供出售金融资产公允价值变                   -121,356,360.5                                         -121,356,360. 
  动净额                                          8                                                      58            
  2.权益法下被投资单位其他所有                   219,555.55                                             219,555.55    
  者权益变动的影响                                                                                                     
  3.与计入所有者权益项目相关的                                                                                        
  所得税影响                                                                                                           
  4.其他                                                                                                              
  上述(一)和(二)小计                          -121,136,805.0                         85,882,511.72   -35,254,293.3 
                                                  3                                                      1             
  (三)所有者投入和减少资本                                                                                           
  1.所有者投入资本                                                                                                    
  2.股份支付计入所有者权益的金                                                                                        
  额                                                                                                                   
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)的分配                                                                                          
  3.其他                                                                                                              
  (五)所有者权益内部结转                                                                                             
  1.资本公积转增资本(或股本)                                                                                        
  2.盈余公积转增资本(或股本)                                                                                        
  3.盈余公积弥补亏损                                                                                                  
  4.其他                                                                                                              
  四、本期期末余额                243,000,000.00  20,621,620.94             31,527,057.  -52,572,475.46  242,576,203.0 
                                                                            52                           0             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            上年同期金额                                                                         
                                  实收资本(或股   资本公积        减:库存  盈余公积     未分配利润      所有者权益合  
                                  本)                             股                                     计            
  一、上年年末余额                243,000,000.00  2,582,070.49              28,861,724.  -179,136,387.9  95,307,406.93 
                                                                            41           7                             
  加:会计政策变更                                                          -2,090,879.  -10,870,129.26  -12,961,009.0 
                                                                            76                           2             
  前期差错更正                                                                                                         
  二、本年年初余额                243,000,000.00  2,582,070.49              26,770,844.  -190,006,517.2  82,346,397.91 
                                                                            65           3                             
  三、本期增减变动金额(减少以“                  3,452,719.64                           -11,289,166.50  -7,836,446.86 
  -”号填列)                                                                                                         
  (一)净利润                                                                           -11,289,166.50  -11,289,166.5 
                                                                                                         0             
  (二)直接计入所有者权益的利得                  3,452,719.64                                           3,452,719.64  
  和损失                                                                                                               
  1.可供出售金融资产公允价值变                   1,447,547.64                                           1,447,547.64  
  动净额                                                                                                               
  2.权益法下被投资单位其他所有                                                                                        
  者权益变动的影响                                                                                                     
  3.与计入所有者权益项目相关的                                                                                        
  所得税影响                                                                                                           
  4.其他                                         2,005,172.00                                           2,005,172.00  
  上述(一)和(二)小计                          3,452,719.64                           -11,289,166.50  -7,836,446.86 
  (三)所有者投入和减少资本                                                                                           
  1.所有者投入资本                                                                                                    
  2.股份支付计入所有者权益的金                                                                                        
  额                                                                                                                   
  3.其他                                                                                                              
  (四)利润分配                                                                                                       
  1.提取盈余公积                                                                                                      
  2.对所有者(或股东)的分配                                                                                          
  3.其他                                                                                                              
  (五)所有者权益内部结转                                                                                             
  1.资本公积转增资本(或股本)                                                                                        
  2.盈余公积转增资本(或股本)                                                                                        
  3.盈余公积弥补亏损                                                                                                  
  4.其他                                                                                                              
  四、本期期末余额                243,000,000.00  6,034,790.13              26,770,844.  -201,295,683.7  74,509,951.05 
                                                                            65           3                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 何才彪 主管会计工作负责人:何才彪 会计机构负责人:邹静
    
    
    (二)财务报表附注
    上海开开实业股份有限公司
    2008年上半年度
    财务报表附注
    一、公司基本情况
    上海开开实业股份有限公司(以下简称“公司”)系经上海市人民政府财贸办公室和上海市经济体制改革办公室于1992年12月28日批准,由上海开开公司改制为定向募集的股份有限公司。1996年12月19日,经中国证券监督管理委员会批准,公司向境外投资者发行8,000万股境内上市外资股(“B股”),每股面值人民币1元,公开发行的B股已于1997年1月在上海证券交易所上市。2000年12月21日,经中国证券监督管理委员会核准向社会募集增发A股4,500万股,每股面值人民币1元,公开发行的A股已于2001年2月28日在上海证券交易所挂牌上市。截止2008年6月30日,公司股本总额为人民币24,300万元。
    2007年1月31日公司股权分置改革相关股东大会决议通过:公司非流通股股东为使其持有的本公司非流通股获得流通权而向本公司流通股股东支付的对价为:流通股股东每持有10股将获得2股的股份对价。实施上述送股对价后,公司股份总数不变,股份结构发生相应变化。截止2008年6月30日,股本总数为243,000,000股,其中:有限售条件股份为49,109,783股,占股份总数的20.21%,无限售条件股份为193,890,217股,占股份总数的79.79%。
    公司注册资本为24,300万元,产业由服装业及医药业构成,主要从事衬衫、羊毛衫和西服的生产、批发和销售,以及中、西药的生产和销售。
    
    二、主要会计政策、会计估计和前期差错
    (一)遵循企业会计准则的声明
    公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。
    
    (二)编制基础
    公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。
    
    (三)会计期间
    自公历1月1日至12月31日止为一个会计年度。本报告期为2008年1月1日至2008年6月30日止。
    
    (四)记账本位币
    采用人民币为记账本位币。
    
    (五)计量属性在本期发生变化的报表项目及其本期采用的计量属性
    本公司在对会计报表项目进行计量时,一般采用历史成本,如所确定的会计要素金额能够取得并可靠计量则对个别会计要素采用重置成本、可变现净值、现值、公允价值计量。
    本期报表项目的计量属性未发生变化。
    
    (六)现金等价物的确定标准
    在编制现金流量表时,将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。
    
    (七)外币业务核算方法
    外币业务采用交易发生日的即期汇率作为折算汇率折合成人民币记账。
    外币货币性项目余额按资产负债表日即期汇率折合成人民币金额进行调整,以公允价值计量的外币非货币性项目按公允价值确定日的即期汇率折合成人民币金额进行调整。外币专门借款账户期末折算差额,可直接归属于符合资本化条件的资产的购建或者生产的,按规定予以资本化,计入相关资产成本;其余的外币账户折算差额均计入财务费用。不同货币兑换形成的折算差额,计入财务费用。
    
    (八)金融资产和金融负债的核算方法
    1、金融资产和金融负债的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的交易性金融资产或金融负债;持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。
    
    2、金融资产和金融负债的确认和计量方法
    (1)以公允价值计量且其变动计入当期损益的交易性金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    (2)持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率(如实际利率与票面利率差别较小的,按票面利率)计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    (3)应收款项
    公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、应收票据、预付账款、其他应收款、长期应收款等,以向购货方应收的合同或协议价款作为初始确认金额。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    (4)可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。年末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    (5)其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。
    
    3、金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    (1)所转移金融资产的账面价值;
    (2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分(在此种情况下,所保留的服务资产应当视同未终止确认金融资产的一部分)之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    (1)终止确认部分的账面价值;
    (2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。
    
    4、金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债除限售流通股外全部直接参考活跃市场中的报价;对限售流通股采用估值技术确认公允价值,估值方法如下:
    如果估值日非公开发行有明确锁定期的股票的初始取得成本高于在证券交易所上市交易的同一股票的市价,应采用在证券交易所上市交易的同一股票的市价作为估值日该股票的价值。
    如果估值日非公开发行有明确锁定期的股票的初始取得成本低于在证券交易所上市交易的同一股票的市价,应按以下公式确定该股票的价值:
    FV=C+(P-C)×(Dl-Dr)/Dl
    其中:
    FV为估值日该非公开发行有明确锁定期的股票的价值;
    C为该非公开发行有明确锁定期的股票的初始取得成本(因权益业务导致市场价格除权时,应于除权日对其初始取得成本作相应调整);
    P为估值日在证券交易所上市交易的同一股票的市价;
    Dl为该非公开发行有明确锁定期的股票锁定期所含的交易所的交易天数;
    Dr为估值日剩余锁定期,即估值日至锁定期结束所含的交易所的交易天数(不含估值日当天)。
    
    5、金融资产的减值准备
    (1)可供出售金融资产的减值准备:
    年末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
    (2)持有至到期投资的减值准备:
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。
    
    (九)应收款项坏账准备的确认标准和计提方法
    年末如果有客观证据表明应收款项发生减值,则将其账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益。可收回金额是通过对其的未来现金流量(不包括尚未发生的信用损失)按原实际利率折现确定,并考虑相关担保物的价值(扣除预计处置费用等)。原实际利率是初始确认该应收款项时计算确定的实际利率。短期应收款项的预计未来现金流量与其现值相差很小,在确定相关减值损失时,不对其预计未来现金流量进行折现。
    年末对于单项金额重大的应收款项(包括应收账款、应收票据、预付账款、其他应收款、长期应收款等)单独进行减值测试。如有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。
    单项金额重大是指:应收款项余额前五名。
    对于年末单项金额非重大的应收款项,除有明显减值迹象经测试已单独计提坏账准备的,其余采用与经单独测试后未减值的应收款项一起按账龄作为类似信用风险特征划分为若干组合,再按这些应收款项组合在期末余额的一定比例计算确定减值损失,计提坏账准备。
    除已单独计提减值准备的应收款项外,公司根据以前年度与之相同或相类似的、具有应收款项按账龄段划分的类似信用风险特征组合的实际损失率为基础,结合现时情况确定以下坏账准备计提的比例:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  应收款项账龄                                                               提取比例                                  
  1年以内(含1年)                                                           1%                                       
  1年-2年                                                                   5%                                       
  2年-3年                                                                   10%                                      
  3年-4年                                                                   30%                                      
  4年-5年                                                                   50%                                      
  5年以上                                                                    100%                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十)存货核算方法
    1、存货的分类
    存货分类为:在途物资、原材料、周转材料、库存商品、在产品、发出商品、委托加工物资等。
    
    2、发出存货的计价方法
    (1)日常核算,取得时按实际成本计价;存货发出时,制造业按加权平均法、商业按售价金额核算法、进出口贸易按个别认定法计价。
    (2)周转材料的摊销方法
    低值易耗品采用五五摊销法;
    包装物采用一次摊销法。
    
    3、存货的盘存制度
    采用永续盘存制。
    4、存货跌价准备的计提方法
    年末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。
    产成品、商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。
    
    (十一)投资性房地产的种类和计量模式
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产,包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
    公司对现有投资性房地产采用成本模式计量。对按照成本模式计量的投资性房地产-出租用资产采用与本公司固定资产相同的折旧政策,出租用土地使用权按与无形资产相同的摊销政策;对存在减值迹象的,估计其可收回金额,可收回金额低于其账面价值的,确认相应的减值损失。
    
    (十二)固定资产的计价和折旧方法
    1、固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用年限超过一年的有形资产。固定资产在同时满足下列条件时予以确认:
    (1)与该固定资产有关的经济利益很可能流入企业;
    (2)该固定资产的成本能够可靠地计量。
    
    2、固定资产的分类
    固定资产分类为:房屋及建筑物、机器设备、运输设备、电子设备、其他设备等。
    
    3、固定资产的初始计量
    固定资产取得时按照实际成本进行初始计量。
    外购固定资产的成本,以购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等确定。
    购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。
    自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    债务重组取得债务人用以抵债的固定资产,以该固定资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的固定资产公允价值之间的差额,计入当期损益。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,换入的固定资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入固定资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的固定资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的固定资产按公允价值确定其入账价值。
    融资租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账价值。
    
    4、固定资产折旧计提方法
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。
    符合资本化条件的固定资产装修费用,在两次装修期间与固定资产尚可使用年限两者中较短的期间内,采用年限平均法单独计提折旧。
    各类固定资产预计使用寿命和年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  固定资产类别                               预计使用寿命             预计净残值率             年折旧率                
  房屋及建筑物                               20-45年                 5-10%                    4.50%-2.11%             
  机器设备                                   5-10年                  5-10%                    19.00%-9.00%            
  电子设备                                   5-8年                   5-10%                    19.00%-11.25%           
  运输设备                                   3-6年                   5-10%                    31.67%-15.00%           
  其他设备                                   5-8年                   5-10%                    19.00%-11.25%           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十三)在建工程核算方法
    1、在建工程类别
    在建工程以立项项目分类核算。
    
    2、在建工程结转为固定资产的标准和时点
    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。
    
    (十四)无形资产核算方法
    1、无形资产的计价方法
    按取得时的实际成本入账;
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    
    2、无形资产使用寿命及摊销
    (1)使用寿命有限的无形资产的使用寿命估计情况:
    每年末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
    (2)使用寿命不确定的无形资产的判断依据:
    每年末,对使用寿命不确定的无形资产的使用寿命进行复核。
    (3)无形资产的摊销:
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。
    
    (十五)长期待摊费用的摊销方法及摊销年限
    长期待摊费用在受益期内按直线法摊销。
    公司账面预付土地使用费,按预计使用期限平均摊销。
    
    (十六)长期股权投资的核算    
    1、初始计量
    (1)企业合并形成的长期股权投资
    同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    非同一控制下的企业合并:公司在购买日按照《企业会计准则第20号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。
    (2)其他方式取得的长期股权投资
    以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。 
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。
    
    2、被投资单位具有共同控制、重大影响的依据
    按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定,则视为投资企业能够对被投资单位施加重大影响。
    
    3、后续计量及收益确认
    公司能够对被投资单位施加重大影响或共同控制的,初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。
    公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。
    对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。
    成本法下公司确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。
    权益法下在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。
    被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。
    被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。
    
    (十七)除存货、投资性房地产及金融资产外的其他主要资产的减值
    1、长期股权投资
    成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。
    其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。
    长期股权投资减值损失一经确认,不再转回。
    
    2、固定资产、在建工程、无形资产、商誉等长期非金融资产
    对于固定资产、在建工程、无形资产等长期非金融资产,公司在每年末判断相关资产是否存在可能发生减值的迹象。
    因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。
    资产存在减值迹象的,估计其可收回金额。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    当资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
    资产减值损失确认后,减值资产的折旧或者摊销费用在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。
    固定资产、在建工程、无形资产等长期非金融资产的资产减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项资产可能发生减值的,企业以单项资产为基础估计其可收回金额。
    
    (十八)收入确认原则
    1、销售商品
    公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。
    
    2、提供劳务
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    (1)已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本。
    (2)已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
    
    3、让渡资产使用权
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时,按合同或协议规定确认为收入。
    
    (十九)、本期主要会计政策、会计估计的变更和重大会计差错更正及其影响
    本期无主要会计政策、会计估计的变更和重大会计差错更正。
    
    三、税项
    (一)公司主要税种和税率


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税 种                                                                   税率                                        
  增值税                                                                   17%                                        
  营业税                                                                   5%                                         
  城建税                                                                   7%                                         
  教育费附加                                                               3%                                         
  企业所得税                                                               15%、25%                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)税负减免
    1、城市维护建设税
    按流转税税额的7%计算和缴纳。公司属下的外商投资企业按规定免缴城市维护建设税。
    2、教育费附加
    按流转税税额的3%计算和缴纳。公司属下的外商投资企业按规定免缴教育费附加。
    
    四、企业合并及合并财务报表
    合并财务报表按照2006年2月颁布的《企业会计准则第33号—合并财务报表》执行。公司所控制的全部子公司均纳入合并财务报表的合并范围。
    合并财务报表以母公司和纳入合并范围的子公司的个别财务报表为基础,根据其他有关资料为依据,按照权益法调整对子公司的长期股权投资后,由母公司编制。合并时对内部权益性投资与子公司所有者权益、内部投资收益与子公司利润分配、内部交易事项、内部债权债务进行抵销。
    子公司所采用的会计政策与母公司保持一致。
    本节所列数据除非特别注明,金额单位为人民币万元。
    (一)通过同一控制下的企业合并取得的子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位全称  注册地  业务性质  注册资   主要经营范   本公司期末实  实质上构成   本公司合   本公司合计  合并范围内 
                                    本       围           际投资额      对子公司的   计持股比   享有的表决  表决权比例 
                                                                        净投资的余   例         权比例                 
                                                                        额                                             
  上海雷允上药业  上海    商业      13,678   药品生产、   13,527.54     13,527.54    98.90%     98.90%      100.00%    
  西区有限公司                               销售                                                                      
  上海雷允上营养  上海    医药业    83       营养保健品   41.50         41.50        50.00%     50.00%      100.00%    
  保健品有限公司                                                                                                       
  (注)                                                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:系母公司与上海雷允上药业西区有限公司(以下简称“雷允上药业”)各持股50%,其中雷允上药业50%股权从上海开开(集团)有限公司(以下简称“开开集团”)购入,母公司50%从非同一控制第三方购入。     1、“同一控制下企业合并”的判断依据
    参与合并的子公司在合并前后均受开开集团控制,且该种控制并非暂时性的,判断为同一控制下企业合并。
    2、同一控制的实际控制人
    上述通过同一控制下的企业合并取得的子公司,同一控制的实际控制人为开开集团。
    3、本年发生的通过同一控制下的企业合并取得的子公司:无
    (二)通过非同一控制下的企业合并取得的子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位全称   注册   业务性  注册资本    主要经营范围   本公司期末  实质上构成   本公司合  本公司合计享   合并范  
                   地     质                                 实际投资额  对子公司的   计持股比  有的表决权比   围内表  
                                                                         净投资的余   例        例             决权比  
                                                                         额                                    例      
  大唐箱包服饰(   江苏   加工业  USD1,046.1  生产箱包等旅   USD784.592  USD784.5921  75.00%    75.00%         75.00%  
  常熟)有限公司                  228         游用品、生产   1                                                         
  (注)                                      服饰辅料                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:详见附注十一/(一)。
    1、非同一控制下企业合并中商誉(负商誉)确定方法
    见附注二第(16)项。
    2、无本期发生的非同一控制下购买子公司。
    3、无本期发生的非同一控制下出售子公司。
    
    (三)非企业合并方式取得的子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位全称     注册地  业务性   注册资  主要经营范围    本公司   实质上构成对   本公司合   本公司合计   合并范围 
                             质       本                      期末实   子公司的净投   计持股比   享有的表决   内表决权 
                                                              际投资   资的余额       例         权比例       比例     
                                                              额                                                       
  上海开开制衣公司   上海    贸易业   1,000   批发及零售衬衫  1,000    1,000          100.00%    100.00%      100.00%  
  上海开开羊毛衫针   上海    商业     100     批发及零售羊毛  75       75             75.00%     75.00%       100.00%  
  织有限公司                                  衫                                                                       
  上海开开服饰有限   上海    商业     1,000   批发及零售服装  900      900            90.00%     90.00%       100.00%  
  公司                                        ,针棉织品,面                                                           
                                              料等                                                                     
  上海开开百货有限   上海    商业     1,000   零售日用百货    1,000    1,000          100.00%    100.00%      100.00%  
  公司                                                                                                                 
  上海开开衬衫总厂   上海    制造业   100     生产衬衫、服装  100      100            100.00%    100.00%      100.00%  
  上海开开免烫制衣   上海    制造业   USD150  生产衬衫        USD90    USD90          60.00%     60.00%       60.00%   
  有限公司                                                                                                             
  上海赢运资产管理   上海    投资业   3,000   实业投资、投资  2,700    2,700          90.00%     90.00%       90.00%   
  有限公司                                    咨询                                                                     
  开开援生制药股份   河南    医药业   8,400   药品及包装材料  4,300    4,300          51.19%     51.19%       51.19%   
  有限公司                                    的生产、销售                                                             
  深圳市赢润实业有   深圳    贸易业   3,000   生产、销售服装  2,700    2,700          90.00%     90.00%       100.00%  
  限公司                                      ;经济信息咨询                                                           
  香港开开药业有限   香港    贸易业   USD98   中西医药产品、  USD97.0  USD97.02       99.00%     99.00%       99.00%   
  公司                                        保健品、生物制  2                                                        
                                              剂及参茸饮片的                                                           
                                              生产和销售                                                               
  上海雷西大药房连   上海    商业     1,000   配方饮片、中成  ---      ---            ---        ---          90.00%   
  锁有限公司(注)                            药、化学药制剂                                                           
                                              、抗生素生化药                                                           
                                              品、生物制品、                                                           
                                              医疗器械                                                                 
  上海雷西福德堂药   上海    商业     50      中成药,化学药  ---      ---            ---        ---          100.00%  
  店有限公司(注)                            制剂,抗生素,                                                           
                                              生化药品、日用                                                           
                                              百货等                                                                   
  上海曼格尼森实业   上海    商业     100     服装,领带,针  ---      ---            ---        ---          98.00%   
  有限公司                                    棉织品,市场营                                                           
                                              销,房地产咨询                                                           
                                              等                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:该2家公司均为雷允上药业的下属子公司。
    
    (四)无纳入合并范围但母公司拥有其半数或半数以下表决权的子公司。
    
    (五)母公司拥有半数以上表决权,但未能对其形成控制的被投资单位及其原因
    深圳市赢润实业有限公司和香港开开药业有限公司,于2004年由于“张晨事件”,全额计提长期股权投资减值准备。
    
    (六)本期合并报表范围的变更情况
    1、与年初相比本期无新增和减少合并单位。
    2、报告期内无新纳入合并范围公司。
    
    (七)无子公司向母公司转移资金的能力受到严格限制的情况。
    
    (八)无作为子公司纳入合并范围的特殊目的主体的业务性质、业务活动等
    
    (九)无未纳入合并范围的、不再纳入合并范围的特殊目的主体
    (十)少数股东权益和少数股东损益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                年初金额(元)      本期少数股东损益增减  其他增减(元)       期末金额(元)    
                                                          (元)                                                       
  少数股东权益                                                                                                         
  上海开开免烫制衣有限公司            5,151,857.56        78,541.50             --                   5,230,399.06      
  上海赢运资产管理有限公司            3,163,151.83        748.27                ---                  3,163,900.10      
  开开援生制药股份有限公司            19,282,358.60       1,072,242.06          ---                  20,354,600.66     
  大唐箱包服饰(常熟)有限公司        -8,566,428.97       -350,560.11           ---                  -8,916,989.08     
  上海雷西大药房连锁有限公司          1,028,098.86        17,076.88             14,961.78            1,030,213.96      
  合计                                20,059,037.88       818,048.60            14,961.78            20,862,124.70     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    五、合并财务报表主要项目注释
    (以下金额单位若未特别注明者均为人民币元,凡未注明年初数的均为期末数)
    (一)货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项 目               期末数                                          年初数                                          
                       外币金额       折算率        人民币金额         外币金额       折算率         人民币金额        
  现 金               ---            ---           178,028.41         ---            ---            318,927.14        
  银行存款             ---            ---           80,106,553.64      ---            ---            68,857,729.66     
  其中:美元存款       83,697.33      6.8591        574,088.36         78,261.19      7.3046         571,666.69        
  其他货币资金         ---            ---           ---                ---            ---            870,995.16        
  合 计               ---            ---           80,284,582.05      ---            ---            70,047,651.96     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司期末已被冻结的货币资金为2,365,682.78元,详见附注十一/(六)1。
    
    (二)应收票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种类                         期末数                                         年初数                                   
  银行承兑汇票                 3,376,844.22                                   4,452,828.92                             
  合计                         3,376,844.22                                   4,452,828.92                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
已背书未到期的银行承兑汇票金额为29,643,178.10 元。
    
    
    (三)应收账款
    1、应收账款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           期末数                                              年初数                                            
                 账面余额       占总额比  坏账准备计  坏账准备       账面余额        占总额   坏账准备   坏账准备      
                                例        提比例                                     比例     计提比例                 
  1、单项金额重  268,499,794.2  68.89%    100%        268,499,794.2  285,786,995.84  72.32%   100%       285,786,995.8 
  大并已单独计   4                                    4                                                  4             
  提坏账准备的                                                                                                         
  款项                                                                                                                 
  2、单项金额非  29,661,429.22  7.61%     80%-100%    29,565,919.50  29,534,467.85   7.47%    80%-100%   29,373,140.62 
  重大并已单独                                                                                                         
  计提坏账准备                                                                                                         
  的款项                                                                                                               
  3、其他按账龄  91,572,032.11  23.50%    ---         946,906.98     79,829,317.57   20.21%   ---        823,533.61    
  段划分为类似                                                                                                         
  信用风险特征                                                                                                         
  的款项,                                                                                                             
  其中:1年以内  90,792,365.67  23.30%    1%          907,923.66     79,245,616.18   20.06%   1%         792,456.16    
  1-2年         779,666.44     0.20%     5%          38,983.32      545,853.65      0.14%    5%         27,292.68     
  2-3年         ---            ---       10%         ---            37,847.74       0.01%    10%        3,784.77      
  3-4年         ---            ---       30%         ---            ---            ---      30%        ---          
  4-5年         ---            ---       50%         ---            ---             ---      50%        ---           
  5年以上        ---            ---       100%        ---            ---            ---      100%       ---          
  合计           389,733,255.5  100.00%   ---         299,012,620.7  395,150,781.26  100.00%  ---        315,983,670.0 
                 7                                    2                                                  7             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、单项金额重大并已单独计提坏账准备的应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位名称                                     金额                        计提比例         理由                   
  FalconInternationalGroupLimited                  266,160,818.20              100%            估计无法收回           
  AtlanticLuggageCompany                           2,338,976.04                100%            估计无法收回           
  合计                                             268,499,794.24                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、单项金额非重大并已单独计提坏账准备的应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位户数                       金额                     计提比例              理由                               
  1276户                             29,661,429.22            80%-100%            估计无法收回                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、以前年度已全额或大比例计提坏账准备且本期又全额或部分收回的应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位户数                 收回或重组债权金额                收回方式           原估计计提比例理由                 
  7户                          185,779.29                        现金               估计无法收回                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5、期末应收账款中持本公司5%以上(含5%)表决权股份的股东开开集团款项为    2,575,723.81元,详见附注七/(二)/5。
    6、期末应收账款中欠款金额前五名


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                              金额                                               账龄        占应收账款总  
                                                                                                         额的比例      
  FalconInternationalGroupLimited         266,160,818.20    (USD38,804,044.00)       (注)    4-5年      68.29%        
  上海锦江麦德龙现购自运有限公司          2,553,788.12                                       1年以内     0.66%         
  AtlanticLuggageCompany                  2,338,976.04                                       3-4年       0.60%         
  第二医科大学附属仁济医院                1,731,223.80                                       1年以内     0.44%         
  解放军四五五医院                        1,676,093.90                                       1年以内     0.43%         
  合计                                    274,460,900.06                                                70.39%        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:2004年已对该应收账款全额计提坏账准备,本期由于汇率变动调减应收账款金额17,287,201.60元,相应调减坏账准备17,287,201.60元。
    7、期末关联方应收账款金额为3,876,225.50元,占应收账款总金额的0.99%,详见附注七/(二)/5。
    
    (四)预付账款
    1、账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账  龄                 期末数                                        年初数                                        
                           金额                   占总额比例             金额                    占总额比例            
  1年以内                  14,207,943.42          88.87%                 12,144,592.94           98.99%                
  1-2年                   1,780,288.24           11.13%                 123,741.50              1.01%                 
  合  计                 15,988,231.66          100.00%                12,268,334.44           100.00%               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、期末金额较大的预付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                       金 额                  性质或内容                                    
  上海黄渡资产经营有限公司                       8,659,200.00            预付土地款                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、期末预付账款中无持本公司5%以上(含5%)表决权股份的股东单位欠款。
    4、预付账款期末数比期初数增加3,719,897.22元,增加比例为30.32%,变动原因主要为:下属子公司预付设备款。
    5、期末无关联方预付账款。
    
    (五)其他应收款
    1、其他应收款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                  期末数                                          年初数                                         
                        账面余额      占总额   坏账准备   坏账准备      账面余额      占总额   坏账准备   坏账准备     
                                      比例     计提比例                               比例     计提比例                
  1、单项金额重大并已   22,307,778.8  65.14%   100%       22,307,778.8  22,307,778.8  64.43%   100%       22,307,778.8 
  单独计提坏账准备的款  3                                 3             3                                 3            
  项                                                                                                                   
  2、单项金额非重大并   6,399,458.21  18.69%   100%       6,399,458.21  6,399,458.21  18.48%   100%       6,399,458.21 
  已单独计提坏账准备的                                                                                                 
  款项                                                                                                                 
  3、其他按账龄段划分   5,536,437.97  16.17%   --         361,388.21    5,914,977.74  17.09%   ---        236,027.60   
  为类似信用风险特征的                                                                                                 
  款项,                                                                                                               
  其中:1年以内         5,096,609.85  14.88%   1%         50,966.09     5,465,149.62  15.79%   1%         54,651.48    
  1-2年                ---           ---      5%         ---           61,200.00     0.18%    5%         3,060.00     
  2-3年                61,200.00     0.18%    10%        6,120.00      106,180.00    0.31%    10%        10,618.00    
  3-4年                106,180.00    0.31%    30%        31,854.00     10,000.00     0.03%    30%        3,000.00     
  4-5年                ---                    50%        ---           215,500.00    0.62%    50%        107,750.00   
  5年以上               272,448.12    0.80%    100%       272,448.12    56,948.12     0.16%    100%       56,948.12    
  合计                  34,243,675.0  100.00%  ---        29,068,625.2  34,622,214.7  100.00%  ---        28,943,264.6 
                        1                                 5             8                                 4            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、单项金额重大并已单独计提坏账准备的其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位名称                                   金额                        计提比例          理由                    
  深圳联彩旅游用品有限公司                       12,450,000.00               100%             估计无法收回            
  深圳市中经领业实业发展有限公司                 7,000,000.00                100%             估计无法收回            
  常熟市百联箱包有限公司                         1,857,778.83                100%             估计无法收回            
  茉织华实业(集团)有限公司                       1,000,000.00                100%             估计无法收回            
  合计                                           22,307,778.83                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、单项金额非重大并已单独计提坏账准备的其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位户数                                   金额                        计提比例          理由                    
  14户                                           6,399,458.21                100%             估计无法收回            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、无以前年度已全额或大比例计提坏账准备且本期又全额或部分收回的其他应收款
    5、期末其他应收款中无持本公司5%以上(含5%)表决权股份的股东单位款项。
    6、期末欠款金额较大的其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                             性质或内容      金 额            账龄           占其他应收款总额的比例       
  深圳联彩旅游用品有限公司               往来款          12,450,000.00     4-5年         36.35%                       
  深圳市中经领业实业发展有限公司         往来款          7,000,000.00      4-5年         20.44%                       
  常熟市百联箱包有限公司                 往来款          1,857,778.83      4-5年         5.43%                        
  茉织华实业(集团)有限公司               往来款          1,000,000.00      5年以上        2.92%                        
   合计                                                 22,307,778.83                    65.14%                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7、期末无关联方其他应收款。
    
    (六)存货及存货跌价准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目         期末数                                                年初数                                            
               账面余额                 跌价准备                     账面余额                 跌价准备                 
  原材料       7,538,286.84             394,947.94                   8,637,054.36             543,217.55               
  在产品       1,427,635.70             ---                          1,587,253.70             ---                     
  库存商品     91,431,694.12            15,130,236.30                98,889,336.88            15,037,074.36            
  周转材料     1,074,262.51             151,823.04                   1,087,028.49             203,705.23               
  委托加工物   ---                      ---                          15,570.06                ---                     
  资                                                                                                                   
  合计         101,471,879.17           15,677,007.28                110,216,243.49           15,783,997.14            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    存货跌价准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  存货种类          年初账面余额          本期计提额         本期减少额                     期末账面余额               
                                                             转回         转销                                         
  原材料            543,217.55            -1,626.58          ---          146,643.03        394,947.94                 
  在产品            ---                  ---                ---          ---               ---                        
  库存商品          15,037,074.36         93,161.94          ---          ---               15,130,236.30              
  周转材料          203,705.23            -51,882.19         ---          ---               151,823.04                 
  委托加工物资      ---                  ---                ---          ---               ---                        
  合计              15,783,997.14         39,653.17          ---          146,643.03        15,677,007.28              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (七)可供出售金融资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                       期末公允价值                 年初公允价值                 
  可供出售权益工具                                           28,428,596.84                58,085,814.67                
  其中:有限售条件的可供出售股票                             ---                          55,836,974.67               
  无限售条件的可供出售股票                                   28,428,596.84                2,248,840.00                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
可供出售金融资产期末数比年初数减少29,657,217.83元,减少比例为51.06%,变动原因主要为:本期末按可供出售金融资产的市价进行调整。
    
    (八)长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
      期末数                                                    年初数                                                 
      账面余额                     减值准备                     账面余额                      减值准备                 
      468,775,035.89               139,088,232.07               542,313,685.37                139,088,232.07           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、被投资单位主要信息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称         注册地    业务性质   本企业持   本企业在被投资  期末净资产总额  本期营业收入   本期净利润     
                                              股比例     单位表决权比例                  总额                          
  联营企业                                                                                                             
  上海鼎丰科技发展有限   上海      投资业     44.44%     44.44%          269,650,103.38                 183,457,354.26 
  公司                                                                                                                 
  苏州开开天德制衣有限   江苏      工业       30.00%     30.00%          7,846,205.87    11,277,068.80  13,781.61      
  公司                                                                                                                 
  广东中深彩融资担保投   广东      投资业     40.00%     40.00%          “张晨事件”影响,以前年度已全额计提减值准备  
  资有限公司                                                                                                           
  上海毕纳高房地产开发   上海      房地产业   34.29%     34.29%          350,085,512.70  0.00           0.00           
  有限公司                                                                                                             
  上海静安制药有限公司   上海      工业       40.00%     40.00%          27,376,509.60   22,027,548.08  -459,591.80    
  上海源源化学试剂有限   上海      工业       29.40%     29.40%          1,310,420.95    3,173,210.61   196,237.15     
  公司                                                                                                                 
  上海康桥中药饮片有限   上海      工业       20.00%     20.00%          12,508,357.57   44,178,337.83  692,244.05     
  公司                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、按成本法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称        初始金额            年初账面余额        本期投资增减额       期末账面余额         减值准备     
  香港开开药业有限公司  8,028,400.00        8,028,400.00        ---                  8,028,400.00         8,028,400.00 
  深圳市赢润实业有限公  30,000,000.00       30,000,000.00       ---                  30,000,000.00        28,000,000.0 
  司                                                                                                      0            
  华拓医药科技发展有限  5,000,000.00        5,000,000.00        -197,800.00          4,802,200.00         916,253.66   
  公司                                                                                                                 
  中服名牌发展有限公司  1,000,000.00        1,000,000.00        ---                  1,000,000.00         946,563.61   
  上海亚创控股有限公司  61,124,429.36       59,918,429.36       ---                  59,918,429.36        ---          
  南京天石软件技术有限  6,509,867.20        6,509,867.20        ---                  6,509,867.20         940,000.00   
  公司                                                                                                                 
  静安寺商厦有限公司    220,000.00          220,000.00          ---                  220,000.00           ---          
  上海开开衬衫销售有限  100,000.00          100,000.00          ---                  100,000.00           ---          
  公司                                                                                                                 
  上海妇婴药房有限公司  100,000.00          100,000.00          ---                  100,000.00           ---          
  上海爱建股份有限公司  140,156.00          140,156.00          ---                  140,156.00           ---          
  上海国嘉实业股份有限  410,130.00          410,130.00          ---                  410,130.00           257,014.80   
  公司                                                                                                                 
  上海银行              920,180.80          920,180.80          ---                  920,180.80           ---          
  合计                  113,553,163.36      112,347,163.36      -197,800.00          112,149,363.36       39,088,232.0 
                                                                                                          7            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、按权益法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称     初始金额            年初余额           本期权益增减额                             期末余额        
                                                            合 计              其中:分得现金红                       
                                                                                利                                     
  联营企业                                                                                                             
  上海静安制药有限   10,000,000.00       11,114,293.18      -183,836.72         ---                    10,930,456.46   
  公司                                                                                                                 
  上海源源化学试剂   147,000.00          847,833.20         57,693.72           ---                    905,526.92      
  有限公司                                                                                                             
  上海康桥中药饮片   800,000.00          2,423,569.55       138,448.81          ---                    2,562,018.36    
  有限公司                                                                                                             
  上海鼎丰科技发展   80,000,000.00       193,201,780.1      -73,357,289.77      56,000,000.00          119,844,490.39  
  有限公司                               6                                                                             
  苏州开开天德制衣   1,720,713.64        2,349,727.28       4,134.48            ---                    2,353,861.76    
  有限公司                                                                                                             
  广东中深彩融资担   100,000,000.00      100,000,000.0      ---                 ---                    100,000,000.00  
  保投资有限公司                         0                                                                             
  上海毕纳高房地产   120,000,000.00      120,029,318.6      ---                 ---                    120,029,318.64  
  开发有限公司                           4                                                                             
  合计               312,667,713.64      429,966,522.0      -73,340,849.48      56,000,000.00          356,625,672.53  
                                         1                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、长期股权投资减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称           年初数               本期增加        本期减少       期末数           计提原因               
  华拓医药科技发展有限公   916,253.66           ---             ---            916,253.66       账面投资成本大于联营企 
  司                                                                                            业中享有的权益         
  深圳市赢润实业有限公司   28,000,000.00        ---             ---            28,000,000.00    “张晨事件”影响       
  香港开开药业有限公司     8,028,400.00         ---             ---            8,028,400.00     “张晨事件”影响       
  广东中深彩融资担保投资   100,000,000.00       ---             ---            100,000,000.00   “张晨事件”影响       
  有限公司                                                                                                             
  中服名牌发展有限公司     946,563.61           ---             ---            946,563.61       账面投资成本大于联营企 
                                                                                                业中享有的权益         
  南京天石软件技术有限公   940,000.00           ---             ---            940,000.00       账面投资成本大于联营企 
  司                                                                                            业中享有的权益         
  上海国嘉实业股份有限公   257,014.80           ---             ---            257,014.80       账面投资成本大于股票市 
  司                                                                                            值                     
  合计                     139,088,232.07       ---             ---            139,088,232.07                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (九)投资性房地产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目              年初余额      本期增加额                         本期减少额              期末余额                  
                                  购置    自用房地产  本期折旧       处置     投资性房地产                             
                                          或存货转入                          转为自用房地                             
                                                                              产                                       
  一、原价合计      46,247,822.6  ---     ---         --             ---      ---            46,247,822.67             
                    7                                                                                                  
  1、已出租的建筑   18,956,806.7  ---     ---         ---            ---      ---            18,956,806.75             
  物                5                                                                                                  
  2、临时闲置(注   27,291,015.9  ---     ---         ---            ---      ---            27,291,015.92             
  )                2                                                                                                  
  二、累计折旧或累  12,274,896.7  ---     ---         725,917.62     ---      ---            13,000,814.37             
  计摊销合计        5                                                                                                  
  1、已出租的建筑   5,108,078.97  ---     ---         317,988.42     ---      ---            5,426,067.39              
  物                                                                                                                   
  2.临时闲置       7,166,817.78  ---     ---         407,929.20     ---      ---            7,574,746.98              
  三、本期折旧或摊  ---           ---     ---         725,917.62     ---      ---            725,917.62                
  销合计                                                                                                               
  1.已出租的建筑   ---           ---     ---         317,988.42     ---      ---            317,988.42                
  物                                                                                                                   
  2.临时闲置       ---           ---     ---         407,929.20     ---      ---            407,929.20                
  四、投资性房地产  ---           ---     ---         ---            ---      ---                                      
  减值准备累计金额                                                                                                     
  合计                                                                                                                 
  1.已出租的建筑   ---           ---     ---         ---            ---      ---                                      
  物                                                                                                                   
  2.临时闲置       ---           ---     ---         ---            ---      ---                                      
  五、投资性房地产  33,972,925.9  ---     ---         -725,917.62    ---      ---            33,247,008.30             
  账面价值合计      2                                                                                                  
  1.已出租的建筑   13,848,727.7  ---     ---         -317,988.42    ---      ---            13,530,739.36             
  物                8                                                                                                  
  2.临时闲置       20,124,198.1  ---     ---         -407,929.20    ---      ---            19,716,268.94             
                    4                                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:系中创大厦部分房产,详见附注十一/(四)。
    
    (十)固定资产原价及累计折旧
    1、固定资产原价


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类  别             年初原价                 本期增加                  本期减少                 期末原价            
  房屋及建筑物         245,486,518.16           22,784,217.02              ---                    268,270,735.18      
  机器设备             91,016,872.78            611,143.00                180.00                   91,627,835.78       
  运输设备             6,424,731.15             286,347.00                73,754.93                6,637,323.22        
  电子设备             7,332,824.77             338,651.00                219,730.69               7,451,745.08        
  其他设备             8,433,934.52             42,530.00                 69,663.25                8,406,801.27        
  合计                 358,694,881.38           24,062,888.02             363,328.87               382,394,440.53      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其中:期末抵押或担保的固定资产原价为165,730,488.39元,详见附注九/(六)。
    期末固定资产中被查封的房产原价为8,816,942.00元,详见附注十一/(五)/6。
    2、累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类  别          年初数                 本期增加         本期提取              本期减少           期末数            
  房屋及建筑物      50,608,875.98          ---              3,469,567.47           ---              54,078,443.45     
  机器设备          39,178,587.30          ---              2,518,039.50           ---              41,696,626.80     
  运输设备          2,776,473.84           ---              416,396.58            31,530.33          3,161,340.09      
  电子设备          4,038,757.80           ---              422,789.47            202,233.59         4,259,313.68      
  其他设备          4,565,669.22           ---              487,361.92            47,116.76          5,005,914.38      
  合计              101,168,364.14         ---              7,314,154.94          280,880.68         108,201,638.40    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、固定资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类  别             年初数                    本期增加              本期减少               期末数                   
  房屋及建筑物          ---                     ---                   ---                     ---                    
  机器设备             20,348,388.76             ---                   ---                    20,348,388.76            
  运输设备              ---                     ---                   ---                     ---                    
  电子设备             113,033.08                ---                   5,149.10               107,883.98               
  其他设备             1,753.83                  ---                   1,413.33               340.50                   
  合计                 20,463,175.67             ---                   6,562.43               20,456,613.24            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期固定资产减值准备减少的原因为:报废固定资产转出相应减值准备。
    
    4、固定资产账面价值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类  别              年初数                    本期增加               本期减少                期末数                
  房屋及建筑物          194,877,642.18            19,314,649.55          ---                     214,192,291.73        
  机器设备              31,489,896.72             -1,906,896.50          180.00                  29,582,820.22         
  运输设备              3,648,257.31              -130,049.58            42,224.60               3,475,983.13          
  电子设备              3,181,033.89              -84,138.47             12,348.00               3,084,547.42          
  其他设备              3,866,511.47              -444,831.92            21,133.16               3,400,546.39          
  合  计              237,063,341.57            16,748,733.08          75,885.76               253,736,188.89        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    5、闲置的固定资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别             账面原价          累计折旧           减值准备          账面净值            暂时闲置预计何时投入正常 
                                                                                              生产经营                 
  房屋及建筑物     34,247,059.84     5,579,561.57       ---               28,667,498.27       根据生产经营需要         
  机器设备         30,367,793.81     7,588,353.90       16,332,353.28     6,447,086.63        根据生产经营需要         
  运输设备         183,988.00        165,589.20         ---               18,398.80           根据生产经营需要         
  电子设备         449,948.82        285,949.52         ---               163,999.30          根据生产经营需要         
  其他设备         867,384.97        690,413.82         ---               176,971.15          根据生产经营需要         
  合计             66,116,175.44     14,309,868.01      16,332,353.28     35,473,954.15                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6、用于抵押担保的固定资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                      账面原价                    累计折旧                        账面净值                       
  房屋及建筑物              165,730,488.39              36,396,659.88                   129,333,828.51                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十一)在建工程


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程项目名称        预算数(万  年初数      本期增加       本期减少                  期末数       资金   工程投入占  
                      元)                                   转入固定资产  其他减少                 来源   预算比例    
  污水处理工程                    ---         100,000.00     ---           ---         100,000.00   自筹   ---         
  新食堂              20          60,000.00   142,168.00     ---           ---         202,168.00   自筹   100.00%     
  合计                            60,000.00   242,168.00     ---           ---         302,168.00          ---         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
在建工程期末数比年初数增加242,168.00元,增加比例为403.61%,变动原因为:公司下属子公司工程项目增加。
    
    (十二)无形资产
    1、无形资产原价


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  年初原价              本期增加           本期减少             期末原价         
  药品许可证                            2,260,000.00          ---                ---                  2,260,000.00     
  土地使用权(河南固始县)                6,868,266.00          ---                ---                  6,868,266.00     
  土地使用权(常熟市王庄镇工业园区)    7,087,500.00          ---                ---                  7,087,500.00     
  合计                                  16,215,766.00         ---                ---                  16,215,766.00    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
期末用于抵押或担保的无形资产原价为4,149,788.00元,详见附注九/(六)/3。
    
    2、累计摊销


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  年初数                本期摊销           本期减少              期末数          
  药品许可证                            2,260,000.00          ---                ---                   2,260,000.00    
  土地使用权(河南固始县)                1,373,653.28          68,682.58          ---                   1,442,335.86    
  土地使用权(常熟市王庄镇工业园区)    602,437.50            70,875.00          ---                   673,312.50      
  合计                                  4,236,090.78          139,557.58         ---                   4,375,648.36    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、无形资产账面价值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                年初数                本期增加           本期减少          期末数           剩余摊销期限     
  药品许可证              ---                   ---                ---               ---              已摊销完毕       
  土地使用权(河南固始县)  5,494,612.72          ---                68,682.58         5,425,930.14     39年6个月        
  土地使用权(常熟市王庄  6,485,062.50          ---                70,875.00         6,414,187.50     45年3个月        
  镇工业园区)                                                                                                         
  合计                    11,979,675.22         ---                139,557.58        11,840,117.64                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十三)商誉


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称   初始金额        形成来源   年初余额            本期变动      期末余额            计提的减值准备     
  开开援生制药股   3,427,227.41    收购股权   3,427,227.41        ---           3,427,227.41        3,427,227.41       
  份有限公司                                                                                                           
  上海雷允上营养   234,431.98      收购股权   234,431.98          ---           234,431.98          234,431.98         
  保健品有限公司                                                                                                       
  大唐箱包服饰(   4,812,481.21    收购股权   4,812,481.21        ---           4,812,481.21        4,812,481.21       
  常熟)有限公司                                                                                                       
  合计             8,474,140.60               8,474,140.60        ---           8,474,140.60        8,474,140.60       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十四)长期待摊费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目       原始发生额      年初数          本期增加        本期摊销        累计摊销         期末数       剩余摊销期  
                                                                                                           限          
  场地使用   726,796.80      452,172.80      ---             13,459.20       288,083.20       438,713.60   16年3个月   
  权(无权                                                                                                             
  证)                                                                                                                 
  合计       726,796.80      452,172.80      ---             13,459.20       288,083.20       438,713.60               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十五)短期借款
    1、短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                                        期末数                                年初数                         
  信用借款                                        690,000.00                            10,690,000.00                  
  保证借款                                        ---                                   90,000.00                      
  抵押借款                                        126,500,000.00                        106,500,000.00                 
  银行承兑汇票贴现                                ---                                   872,099.25                     
  合  计                                        127,190,000.00                        118,152,099.25                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、信用借款690,000.00元为逾期未还的借款。
    3、公司期末抵押借款中7,000万元系由开开集团提供抵押担保,其余抵押借款情况详见附注九/(六)/1、3。
    
    (十六)应付票据


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  种  类                                    期末数                                   年初数                          
  银行承兑汇票                                ---                                      643,140.00                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应付票据期末数比年初数减少643,140.00元,减少比例为100.00%,变动原因主要为:本期已到期承兑。
    
    (十七)应付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                             期末数                                    年初数                          
                                             102,276,189.92                            106,655,111.14                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1、期末应付账款中无欠持本公司5%以上(含5%)表决权股份的股东款项。
    2、期末应付账款中欠关联方款项为339,977.07元,详见附注七/(二)/5。
    
    (十八)预收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                             期末数                                    年初数                          
                                             3,366,388.06                              2,123,691.20                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1、期末预收账款中无欠持本公司5%以上(含5%)表决权股份的股东款项。
    2、期末预收账款中无欠关联方款项。
    3、预收账款期末数比年初数增加1,242,696.86元,增加比例为58.52%,变动原因主要为:本期下属子公司销售业务预收款结算增加。
    
    (十九)应付职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                  年初数                 本期增加                本期支付                期末数              
  一、工资、奖金、津贴和补  4,398,396.68           37,500,008.45           33,967,456.31           7,930,948.82        
  贴                                                                                                                   
  二、职工福利费            ---                   1,183,104.88            1,037,188.87            145,916.01          
  三、社会保险费            1,494,723.03           5,646,544.23            5,574,201.97            1,567,065.29        
  四、住房公积金            ---                   878,631.00              878,631.00              ---                 
  五、工会经费和职工教育经  1,320,277.28           502,843.68              283,075.61              1,540,045.35        
  费                                                                                                                   
  合  计                  7,213,396.99           45,711,132.24           41,740,553.76           11,183,975.47       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十)应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                           期末数                      年初数                 本期执行的法定税率                 
  增值税                         1,766,948.49                3,921,237.15           17%                               
  营业税                         109,546.99                  227,747.09             5%                                
  城建税                         123,362.09                  215,260.19             7%                                
  企业所得税                     462,634.44                  8,796,771.73           15%、25%                         
  个人所得税                     41,504.55                   896,124.26             ---                                
  房产税                         497,165.52                  1,724,944.60           ---                                
  土地使用税                     101,120.94                  101,122.98             ---                                
  教育费附加                     578,468.85                  911,339.58             3%                                
  河道管理费                     7,238.76                    21,640.67              1%                                
  其他                           229.41                      187.20                 ---                                
  合计                           3,688,220.04                16,816,375.45                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应交税费期末数比年初数减少13,128,155.41元,减少比例为78.07%,变动原因主要为: 1、上年计提的应计未交所得税及房产税,本期已缴纳。2、公司期末未交增值税减少。
    
    (二十一)应付股利


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  投资者名称或类别                                期末欠付股利金额                  欠付原因                           
  现金股利                                        1,349,616.40                      尚未支付的现金股利                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十二)其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                       期末数                                  年初数                        
                                                 225,054,977.65                          226,563,848.46                
  其中:预提费用                                 994,420.00                              261,022.50                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1、期末其他应付款中无欠持本公司5%以上(含5%)表决权股份的股东单位款项。
    2、期末其他应付款中欠关联方款项为164,754,184.00元。详见附注七/(二)/5。
    3、账龄超过一年的大额其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  客户名称                                           金额                                未偿还原因                    
  上海毕纳高房地产开发有限公司                       120,000,000.00                      应付未付                      
  常熟市富嘉针纺织品有限责任公司                     4,000,000.00                        应付未付                      
  合计                                               124,000,000.00                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、金额较大的其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  客户名称                                            金额                               性质或内容                    
  上海毕纳高房地产开发有限公司                        120,000,000.00                     往来款                        
  上海鼎丰科技发展有限公司                            34,754,184.00                      往来款                        
  上海亚创控股有限公司                                10,000,000.00                      收回投资款                    
  常熟市富嘉针纺织品有限责任公司                      4,000,000.00                       往来款                        
  合计                                                168,754,184.00                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    5、按费用类别列示预提费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  费用类别                                          期末数                               期末结余原因                  
  借款利息                                          994,420.00                           应计未付                      
  合计                                              994,420.00                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十三)一年内到期的非流动负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                         期末数                                   年初数                     
  长期借款                                         220,000,000.00                           220,000,000.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
一年内到期的长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位                  币种              借款条件            期末数                         年初数                
  上海银行                  人民币            抵押借款            220,000,000.00                 220,000,000.00        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司期末借款均系开开集团同时提供保证担保,抵押情况详见附注九/(六)/2。
    
    (二十四)长期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款条件                  币种                   期末数                           年初数                             
  抵押借款                  人民币                 29,000,000.00                    29,000,000.00                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司期末借款均系开开集团提供抵押担保。
    
    (二十五)专项应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  拨款项目名称            年初数                  本期新增                    本期结转               期末数            
  清洁生产及废水深度处理  5,000,000.00            ---                         ---                    5,000,000.00      
  工程专项资金                                                                                                         
  轻工路专项资金          7,179.80                ---                         ---                    7,179.80          
  动迁补偿款              13,021,766.72           ---                         13,021,766.72          ---               
  合计                    18,028,946.52           ---                         13,021,766.72          5,007,179.80      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
专项应付款期末数比年初数减少13,021,766.72元,变动原因为:公司下属子公司购置动迁安置房。
    
    (二十六)递延所得税负债 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                                        期末数                        年初数                 
  可供出售金融资产(公允价值与账面差异)                          3,948,613.96                  11,362,918.42          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二十七)股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目           年初数                  本期变动增(+)减(-)                            期末数                 
                     金额           比例%   发行  送股    公积金   其他          小计          金额            比例% 
                                             新股          转股                                                        
  1.有限售条件股份                                                                                                    
  (1)国家持股        31,002,021.00  12.76    ---   ---     ---      -12,150,000.  -12,150,000.  18,852,021.00   7.76   
                                                                    00            00                                   
  (2)国有法人持股    39,313,394.00  16.18    ---   ---     ---      -12,055,632.  -12,055,632.  27,257,762.00   11.22  
                                                                    00            00                                   
  (3)其他内资持股    20,684,585.00  8.51     ---   ---     ---      -17,684,585.  -17,684,585.  3,000,000.00    1.23   
                                                                    00            00                                   
  其中:境内法人持   20,658,080.00  8.50     ---   ---     ---      -17,658,080.  -17,658,080.  3,000,000.00    1.23   
  股                                                                00            00                                   
  境内自然人持股     26,505.00      0.01     ---   ---     ---      -26,505.00    -26,505.00    ---             ---    
  (4)外资持股        ---            ---      ---   ---     ---      ---           ---           ---             ---    
  其中:                                                                                                               
  境外法人持股       ---            ---      ---   ---     ---      ---           ---           ---             ---    
  境外自然人持股     ---            ---      ---   ---     ---      ---           ---           ---             ---    
  有限售条件股份合   91,000,000.00  37.45    ---   ---     ---      -41,890,217.  -41,890,217.  49,109,783.00   20.21  
  计                                                                00            00                                   
  2.无限售条件股份                                                                                                    
  (1)人民币普通股    72,000,000.00  29.63    ---   ---     ---      41,890,217.0  41,890,217.0  113,,890,,217.  46.87  
                                                                    0             0             00                     
  (2)境内上市的外资  80,000,000.00  32.92    ---   ---     ---      ---           ---           80,000,000.00   32.92  
  股                                                                                                                   
  (3)境外上市的外资  ---            ---      ---   ---     ---      ---           ---           ---             ---    
  股                                                                                                                   
  (4)其他            ---            ---      ---   ---     ---      ---           ---           ---             ---    
  无限售条件股份合   152,000,000.0  62.55    ---   ---     ---      41,890,217.0  41,890,217.0  193,890,217.00  79.79  
  计                 0                                              0             0                                    
  3.股份总数        243,000,000.0  100.00   ---   ---     ---      ---           ---           243,000,000.00  100.00 
                     0                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2008年初由于开开集团代非流通股东垫付94,368股股改对价收回,持股比例从28.936%上升到为28.98%(70,409,783股)。
    (二十八)资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    年初数                 本期增加             本期减少                 期末数                  
  其他资本公积            142,110,327.86         6,297,078.19         127,433,883.22           20,973,522.83           
  合计                    142,110,327.86         6,297,078.19         127,433,883.22           20,973,522.83           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
资本公积期末数比年初数减少121,136,805.03元,减少比例为85.24%,变动原因主要为:
    1、期末可供出售金融资产按市价确认公允价值减值形成资本公积变动金额22,242,913.37元。
    2、公司参股联营公司上海鼎丰科技发展有限公司本期对外出售可供出售金融资产而相应转出原计入资本公积金额99,113,447.21元。
    
    (二十九)盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                       年初数                   本期增加           本期减少           期末数                     
  法定盈余公积               31,527,057.52            ---                ---                31,527,057.52              
  合计                       31,527,057.52            ---                ---                31,527,057.52              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十)未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                                       金额                    提取或分配比例                
  年初未分配利润                                                 -186,420,506.61         ---                           
  加:本期净利润                                                 77,012,451.78           ---                           
  减:提取法定盈余公积                                           ---                     10%                          
  提取任意盈余公积                                               ---                     ---                           
  应付普通股股利                                                 ---                     ---                           
  转作股本的普通股股利                                           ---                     ---                           
  期末未分配利润                                                 -109,408,054.83         ---                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十一)营业收入及营业成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目  本期发生数                                              上年同期发生数                                     
            主营业务          其他业务           合 计             主营业务           其他业务          合 计        
  营业收入  348,748,622.      8,908,800.30       357,657,422.3      353,147,138.3      14,390,416.5      367,537,554.9 
            04                                   4                  7                  4                 1             
  营业成本  266,177,155.      491,184.80         266,668,340.6      265,273,435.8      5,679,168.93      270,952,604.7 
            87                                   7                  0                                    3             
  营业毛利  82,571,466.1      8,417,615.50       90,989,081.67      87,873,702.57      8,711,247.61      96,584,950.18 
            7                                                                                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、按业务类别列示主营业务收入、主营业务成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                    主营业务收入                                   主营业务成本                              
                              本期发生数             上年同期发生数          本期发生数             上年同期发生数     
  (1)工  业               82,154,996.58          86,168,879.07           58,138,367.85          61,641,549.52      
  (2)商  业               263,186,513.19         255,082,172.08          207,965,061.04         195,875,018.80     
  (3)外贸                   6,876,396.11           14,546,216.35           4,769,936.78           12,174,996.63      
  (4)租赁                   2,751,318.00           3,831,318.00            629,508.18             1,168,434.12       
  小计                        354,969,223.88         359,628,585.50          271,502,873.85         270,859,999.07     
  公司内各业务分部相互抵销    6,220,601.84           6,481,447.13            5,325,717.98           5,586,563.27       
  合计                        348,748,622.04         353,147,138.37          266,177,155.87         265,273,435.80     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、按地区类别列示主营业务收入、主营业务成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                    主营业务收入                                  主营业务成本                               
                              本期发生数             上年同期发生数         本期发生数             上年同期发生数      
  内销                        341,872,225.93         338,600,922.02         261,407,219.09         253,098,439.17      
  外销                        6,876,396.11           14,546,216.35          4,769,936.78           12,174,996.63       
  小计                        348,748,622.04         353,147,138.37         266,177,155.87         265,273,435.80      
  公司内各地区分部相互抵销    ---                    ---                    ---                    ---                 
  合计                        348,748,622.04         353,147,138.37         266,177,155.87         265,273,435.80      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、公司向前五名客户销售总额为21,383,422.06元,占公司本期全部营业收入的5.96%。
    (三十二)营业税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                     计缴标准                         本期发生数                     上年同期发生数              
  营业税                   5%                              720,022.50                     359,726.40                  
  城建税                   7%                              868,756.31                     959,437.82                  
  教育费附加               3%                              429,527.50                     455,328.78                  
  其他                     ---                              3,809.78                       20,640.79                   
  合计                                                      2,022,116.09                   1,795,133.79                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十三)财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                      本期发生数                       上年同期发生数            
  利息支出                                                  13,486,499.86                    13,915,419.39             
  减:利息收入                                              277,361.47                       389,239.45                
  汇兑损益                                                  17,350,992.13                    7,573,326.29              
  其他                                                      452,768.80                       392,599.09                
  合 计                                                    31,012,899.32                    21,492,105.32             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
财务费用本期发生数比上年同期发生数增加9,520,794.00元,增加比例为44.30%,变动原因主要为:汇率变动影响汇兑损益。
    
    (三十四)资产减值损失


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项 目                                             本期发生数                             上年同期发生数             
  1、坏账损失                                        -16,845,688.74注                       -8,345,208.03              
  2、存货跌价损失                                    -106,989.86                            -7,092.07                  
  3、可供出售金融资产减值损失                        ---                                    ---                        
  4、持有至到期投资减值损失                          ---                                    ---                        
  5、长期股权投资减值损失                            ---                                    ---                        
  6、投资性房地产减值损失                            ---                                    ---                        
  7、固定资产减值损失                                ---                                    ---                        
  8、工程物资减值损失                                ---                                    ---                        
  9、在建工程减值损失                                ---                                    ---                        
  10、生产性生物资产减值损失                          ---                                   ---                      
  11、油气资产减值损失                                ---                                   ---                      
  12、无形资产减值损失                                ---                                   ---                      
  13、商誉减值损失                                    ---                                   ---                      
  14、其  他                                        ---                                   ---                      
  合   计                                         -16,952,678.60                         -8,352,300.10              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:主要原因详见附注五/(三)六
    
    (三十五)投资收益 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目或被投资单位名称                                本期发生数                          上年同期发生数               
  一、金融资产投资收益                                56,597.21                           ---                          
  (一)交易性金融资产收益                            56,597.21                           ---                          
  (二)可供出售的金融资产收益                        ---                                 ---                          
  (三)委托贷款利息收入                              ---                                 ---                          
  二、股权投资投资收益                                81,553,042.18                       1,602,900.49                 
  (一)成本法核算确认                                ---                                 1,257,744.00                 
  (二)权益法核算确认                                81,553,042.18                       345,156.49                   
  (三)处置投资收益                                  ---                                 ---                          
  合  计                                            81,609,639.39                       1,602,900.49                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
投资收益本期发生数比上年同期发生数增加80,006,738.90元,增加比例为4,991.37%,变动原因主要为:公司参股公司鼎丰科技本期出售其持有的可供出售金融资产特变电工,公司按44.44%比例确认投资收益。
    
    (三十六)营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                         本期发生数                            上年同期发生数                
  1、非流动资产处置利得                            8,383.34                              219,355.63                    
  其中:固定资产处置利得                           8,383.34                              219,355.63                    
  2.债务重组利得                                                                        200,000.00                    
  3.政府补助                                                                                                          
  4.盘盈利得                                                                                                          
  5.违约金、罚款收入                              5,705.00                              324,732.00                    
  6.其他                                          394,034.90                            102,102.19                    
  合计                                             408,123.24                            846,189.82                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
营业外收入本期发生数比上年同期发生数减少438,066.58元,减少比例为51.77%,变动原因主要为:本期固定资产处置收益比上年同期减少、上年同期下属子公司收到的动迁补偿款和债务重组收入,本期无此项目。
    
    (三十七)营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                          本期发生数                            上年同期发生数               
  1.非流动资产处置损失                             44,701.10                             19,618.12                    
  其中:固定资产处置损失                            44,701.10                             19,618.12                    
  2.债务重组损失                                   ---                                   ---                          
  3.公益性捐赠支出                                 ---                                   ---                          
  4.罚款滞纳金支出                                 160,334.81                            504,658.86                   
  5.其他                                           161,940.66                            121,486.00                   
  合  计                                          366,976.57                            645,762.98                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
       营业外支出本期发生数较上年同期发生数减少278,786.41元,减少比例为43.17%,变动的主要原因是:上年同期罚款支出较大。
    (三十八)所得税费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                              本期发生数                            上年同期发生数               
  本年所得税费用                                    3,237,656.85                          4,217,140.28                 
  递延所得税费用                                    ---                                   ---                          
  合 计                                            3,237,656.85                          4,217,140.28                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三十九)现金流量表附注
    1、收到的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                         本期发生额                              
  经营性其他收入                                                               636,880.69                              
  利息收入                                                                     205,013.00                              
  企业间往来                                                                   2,300,000.00                            
  合计                                                                         3,141,893.69                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、支付的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                         本期发生额                              
  经营性费用                                                                   38,368,638.44                           
  企业间往来                                                                   8,915,518.14                            
  合计                                                                         47,284,156.58                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、收到的其他与筹资活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                         本期发生额                              
  雷允上药业收到动迁补偿款                                                     1,200,000.00                            
  合计                                                                         1,200,000.00                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、现金流量表补充资料


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                                                             本期发生额                      
  净利润                                                                               77,830,500.38                   
  加:资产减值准备                                                                     -16,952,678.60                  
  固定资产折旧、油气资产折耗、生产性生物资产折旧                                       7,881,005.60                    
  无形资产摊销                                                                         139,557.58                      
  长期待摊费用摊销                                                                     13,459.20                       
  处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)                     36,317.76                       
  固定资产报废损失(收益以“-”号填列)                                               ---                             
  公允价值变动损失(收益以“-”号填列)                                               ---                             
  财务费用(收益以“-”号填列)                                                       31,748,118.00                   
  投资损失(收益以“-”号填列)                                                       -81,609,639.39                  
  递延所得税资产减少(增加以“-”号填列)                                             ---                             
  递延所得税负债增加(减少以“-”号填列)                                             -7,414,304.46                   
  存货的减少(增加以“-”号填列)                                                     8,744,364.32                    
  经营性应收项目的减少(增加以“-”号填列)                                           -9,340,558.06                   
  经营性应付项目的增加(减少以“-”号填列)                                           -5,930,230.95                   
  其他                                                                                 ---                             
  经营活动产生的现金流量净额                                                           5,145,911.38                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    六、母公司财务报表主要项目注释
    (以下金额单位若未特别注明者均为人民币元,凡未注明年初数的均为期末数)
    (一)应收账款
    1、应收账款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目             期末数                                            年初数                                            
                   账面余额       占总额比  坏账准备  坏账准备       账面余额        占总额   坏账准备   坏账准备      
                                  例        计提比例                                 比例     计提比例                 
  1、单项金额重大  266,160,818.2  99.76%    100.00%   266,160,818.2  283,448,019.80  99.77%   100%       283,448,019.8 
  并已单独计提坏   0                                  0                                                  0             
  账准备的款项                                                                                                         
  2、单项金额非重  652,762.85     0.24%     100.00%   652,762.85     652,762.85      0.23%    100%       652,762.85    
  大并已单独计提                                                                                                       
  坏账准备的款项                                                                                                       
  3、其他按账龄段  ---            ---       ---       ---            ---             ---      ---        ---          
  划分为类似信用                                                                                                       
  风险特征的款项                                                                                                       
  其中:1年以内    ---            ---       1%        ---            ---             ---      1%         ---           
  1-2年           ---            ---       5%        ---            ---             ---      5%         ---           
  2-3年           ---            ---       10%       ---            ---             ---      10%        ---           
  3-4年           ---            ---       30%       ---            ---             ---      30%        ---           
  4-5年           ---            ---       50%       ---            ---             ---      50%        ---           
  5年以上          ---            ---       100%      ---            ---             ---      100%       ---           
  合计             266,813,581.0  100.00%   ---       266,813,581.0  284,100,782.65  100.00%  ---        284,100,782.6 
                   5                                  5                                                  5             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、单项金额重大并已单独计提坏账准备的应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位名称                                      金额                        计提比例         理由                  
  FalconInternationalGroupLimited                   266,160,818.20              100%            估计无法收回          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3、单项金额非重大并已单独计提坏账准备的应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位户数                                  金额                         计提比例          理由                    
  7户                                           652,762.85                   100%             估计无法收回            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、无以前年度已全额或大比例计提坏账准备且本期又全额或部分收回的应收账款
    5、无本年实际核销的应收账款。
    6、期末应收账款中无持本公司5%以上(含5%)表决权股份的股东单位款项。
    7、期末金额较大的应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                               金额                                         账龄      占应收账款总额的比例 
  FalconInternationalGroupLimited          266,160,818.2  (USD38,804,044.00)     (注)   4-5年    99.76%               
                                           0                                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:2004年已对该应收账款全额计提坏账准备,本期由于汇率变动调减应收账款金额17,287,201.60元,相应调减坏账准备17,287,201.60元。
    8、期末无关联方应收账款。
    
    (二)其他应收款
    1、其他应收款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                   期末数                                          年初数                                        
                         账面余额       占总额   坏账准备   坏账准备     账面余额      占总额   坏账准备   坏账准备    
                                        比例     计提比例                              比例     计提比例               
  1、单项金额重大并已单  1,000,000.00   2.68     100%       1,000,000.0  1,000,000.00  2.63%    100%       1,000,000.0 
  独计提坏账准备的款项                                      0                                              0           
  2、单项金额非重大并已  ---            ---      ---        ---          ---          ---      ---        ---        
  单独计提坏账准备的款                                                                                                 
  项                                                                                                                   
  3、其他按账龄段划分为  36,291,285.26  97.32    ---        2,800,379.0  37,022,110.1  97.37%   ---        1,315,496.9 
  类似信用风险特征的款                                      1            6                                 0           
  项                                                                                                                   
  其中:1年以内          1,769,500.00   4.75     1%         17,695.00    13,390,215.1  35.22%   1%         133,902.15  
                                                                         8                                             
  1-2年                 13,389,890.28  35.90    5%         669,494.51   23,631,894.9  62.15%   5%         1,181,594.7 
                                                                         8                                 5           
  2-3年                 21,131,894.98  56.67    10%        2,113,189.5  ---          ---     10%        ---        
                                                            0                                                          
  3-4年                 ---            ---      30%        ---          ---          ---     30%        ---        
  4-5年                 ---            ---      50%        ---          ---          ---     50%        ---        
  5年以上                ---            ---      100%       ---          ---          ---     100%       ---        
  合计                   37,291,285.26  100.00%  ---        3,800,379.0  38,022,110.1  100.00%  ---        2,315,496.9 
                                                            1            6                                 0           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、单项金额重大并已单独计提坏账准备的其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款单位名称                              金额                          计提比例          理由                       
  茉织华实业(集团)有限公司                  1,000,000.00                  100%             估计无法收回               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、无以前年度已全额或大比例计提坏账准备且本期又全额或部分收回的其他应收款。
    4、无本期实际核销的其他应收款。
    5、期末其他应收款中无持本公司5%以上(含5%)表决权股份的股东单位款项。
    6、期末金额较大的其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                          性质或内容     金 额             账龄              占其他应收款总额的比例       
  大唐箱包服饰(常熟)有限公司        往来款         25,620,055.26      2-3年以内        68.70%                       
  上海开开衬衫总厂                    往来款         10,111,680.00      2-3年以内        27.12%                       
  茉织华实业(集团)有限公司            往来款         1,000,000.00       5年以上           2.68%                        
  合计                                               36,731,735.26      ---               98.50%                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
7、期末关联方其他应收款金额为35,731,735.26元,占其他应收款总金额的95.82%。
    
    (三)长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
           期末数                                                    年初数                                            
           账面余额                      减值准备                    账面余额                    减值准备              
           768,781,873.02                136,088,232.07              842,332,828.31              136,088,232.07        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     1、被投资单位主要信息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称              注册地  业务性质   本企业持   本企业在被投   期末净资产总   本期营业收入   本期净利润    
                                                 股比例     资单位表决权   额             总额                         
                                                            比例                                                       
  联营企业                                                                                                             
  上海鼎丰科技发展有限公司    上海    投资业     44.44%     44.44%         269,650,103.3  ---            183,457,354.2 
                                                                           8                             6             
  苏州开开天德制衣有限公司    江苏    工业       30.00%     30.00%         7,846,205.87   11,277,068.80  13,781.61     
  广东中深彩融资担保投资有限  广东    投资业     40.00%     40.00%         “张晨事件”影响,以前年度已全额计提减值准  
  公司                                                                     备                                          
  上海毕纳高房地产开发有限公  上海    房地产业   34.29%     34.29%         350,085,512.7  0.00           0.00          
  司                                                                       0                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、按成本法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称          初始金额            年初账面余额         本期投资增减      期末账面余额        减值准备      
                                                                   额                                                  
  上海开开制衣公司        10,000,000.00       10,000,000.00        ---               10,000,000.00       ---           
  上海开开羊毛衫针织有限  750,000.00          750,000.00           ---               750,000.00          ---           
  公司                                                                                                                 
  上海开开服饰有限公司    9,000,000.00        9,000,000.00         ---               9,000,000.00        ---           
  上海开开百货有限公司    10,000,000.00       10,000,000.00        ---               10,000,000.00       ---           
  上海开开衬衫总厂        1,000,000.00        1,000,000.00         ---               1,000,000.00        ---           
  上海开开免烫制衣有限公  7,460,085.77        7,460,085.77         ---               7,460,085.77        ---           
  司                                                                                                                   
  上海赢运资产管理有限公  27,000,000.00       27,000,000.00        ---               27,000,000.00       ---           
  司                                                                                                                   
  上海雷允上药业西区有限  155,883,924.70      136,667,079.74       ---               136,667,079.74      ---           
  公司                                                                                                                 
  开开援生制药股份有限公  49,854,454.82       46,427,227.41        ---               46,427,227.41       ---           
  司                                                                                                                   
  深圳市赢润实业有限公司  27,000,000.00       27,000,000.00        ---               27,000,000.00       25,000,000.00 
  上海雷允上营养保健品有  921,047.98          686,616.00           ---               686,616.00          ---           
  限公司                                                                            &nbs