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誉衡药业(002437)公告正文

誉衡药业:2012年半年度报告

公告日期:2012-08-18

    哈尔滨誉衡药业股份有限公司                                       2012 年半年度报告全文
    股票代码:002437               股票简称:誉衡药业       公告编号:2012-047
                       哈尔滨誉衡药业股份有限公司
                HARBIN GLORIA PHARMACEUTICALS Co.,LTD
                2012 年半年度报告
                                 股票简称:誉衡药业
                                  股票代码:002437
                             披露时间:2012 年 8 月 18 日
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       哈尔滨誉衡药业股份有限公司                                                                                                                       2012 年半年度报告全文
                                                                                            目录一、重要提示 .........................................................................................................................................................................................3二、公司基本情况 .................................................................................................................................................................................5三、主要会计数据和业务数据摘要 .....................................................................................................................................................6四、股本变动及股东情况 .....................................................................................................................................................................9五、董事、监事和高级管理人员 .......................................................................................................................................................13六、董事会报告 ...................................................................................................................................................................................19七、重要事项 .......................................................................................................................................................................................30八、财务会计报告 ...............................................................................................................................................................................44九、备查文件目录 .............................................................................................................................................................................161
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    哈尔滨誉衡药业股份有限公司                                                 2012 年半年度报告全文
                                    一、重要提示
    1、本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    2、所有董事均已出席了审议本次半年报的董事会会议。
    3、公司半年度财务报告未经会计师事务所审计。
    4、公司负责人朱吉满、主管会计工作负责人杨华蓉及会计机构负责人(会计主管人员) 赵金宇声明:保证半年度报告中财务报告的真实、完整。
                                           释义
                  释义项           指                             释义内容
    公司/誉衡药业                     指    哈尔滨誉衡药业股份有限公司
    公司股东大会                      指    哈尔滨誉衡药业股份有限公司股东大会
    公司董事会                        指    哈尔滨誉衡药业股份有限公司董事会
    公司监事会                        指    哈尔滨誉衡药业股份有限公司监事会
    保荐机构                          指    国信证券股份有限公司
    审计机构                          指    利安达会计师事务所有限责任公司
    中国证监会                        指    中国证券监督管理委员会
    交易所、深交所                    指    深圳证券交易所
    登记公司                          指    中国证券登记结算有限责任公司深圳分公司
    誉衡有限                          指    哈尔滨誉衡药业有限公司,系发行人整体改制前的公司
    恒世达昌                          指    哈尔滨恒世达昌科技有限公司,为公司控股股东
    誉衡国际                          指    Yu Heng International Investments Corporation,为公司股东
    健康科技                          指    Oriental Keystone Investment Limited ,为公司股东
    百庚禹丰                          指    百庚禹丰(北京)投资顾问有限公司,为公司股东
    吉尔生物                          指    哈尔滨吉尔生物科技有限公司,为公司全资子公司
    经纬医药                          指    哈尔滨誉衡经纬医药发展有限公司,为公司全资子公司
    美迪康信                          指    北京美迪康信医药科技有限公司,为公司全资子公司
    靶向生物                          指    吉林省靶向生物医药科技有限公司,为公司全资子公司
    北美基因                          指    陕西北美基因股份有限公司,为公司参股公司
                                         哈尔滨誉衡药业股份有限公司北京分公司,为公司分公司及营销中
    北京分公司                        指
                                         心
                                         Bright Vision International Investments Corporation,为朱
    BRIGHT VISION                     指
                                         吉满控制的公司
                                         Bright Luck International Investments Corporation,为白莉
    BRIGHT LUCK                       指
                                         惠控制的公司
                                         Bright Career International Investments Corporation,为王
    BRIGHT CAREER                     指
                                         东绪控制的公司
                                         China Gloria Pharmaceutical Company Limited,为朱吉满控制
    CHINA GLORIA                      指
                                         的公司
    娜丝宝                            指    西安娜丝宝医药科技有限公司,为朱吉满、白莉惠控制的公司
    盛天立华                          指    哈尔滨盛天立华科技有限公司,为朱吉满、白莉惠控制的公司
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    哈尔滨誉衡药业股份有限公司                                             2012 年半年度报告全文
    伟基欣华                          指   哈尔滨伟基欣华科技有限公司,为朱吉满、白莉惠控制的公司
    广州新花城                        指   广州新花城生物科技有限公司,为公司控股子公司
    山东新花城                        指   山东新花城生物科技有限公司,为广州新花城全资子公司
                                       山东竣博医药有限公司,前身“菏泽市牡丹区竣博医药有限公司”,
    竣博医药                          指
                                       为公司全资子公司
    山东誉衡                          指   山东誉衡药业有限公司,为公司全资子公司
    誉衡嘉孕                          指   誉衡嘉孕医疗投资有限公司
    报告期                            指   2009 年度、2010 年度、2011 年度及 2012 年 1-6 月
    元                                指   人民币元
                                       根据《公司法》等法律法规,公司公开发行股票并上市后在一定期
    有限售条件的股份                  指
                                       限内不能上市流通的股份
    无限售条件的股份                  指   公司公开发行股票并上市后即可上市流通的股份
    GMP                               指   Good Manufacturing Practice,药品生产质量管理规范
    GSP                               指   Good Supply Practice,药品经营质量管理规范
    国家药监局、SFDA                  指   中华人民共和国国家食品药品监督管理局
    医保目录                          指   国家基本医疗保险、工伤保险和生育保险药品目录
                                       不需凭执业医师或执业助理医师开具的处方便可自行购买和使用
    OTC、非处方药                     指
                                       的药品
                                       凭执业医师或执业助理医师开具的处方才可以调配、购买和使用的
    处方药                            指
                                       药品
                                       按照《药品注册管理办法》(局令第 28 号)(2007 年 7 月 10 日),新
    新药                              指   药是未曾在中国境内上市销售的药品。对已上市药品改变剂型、改
                                       变给药途径、增加新适应症的药品注册按照新药申请的程序申报
    仿制药                            指   国家药监局已批准上市的已有国家标准的药品
                                       Active Pharmaceutical Ingredients,即药物活性成份,具有药理
    原料药                            指
                                       活性可用于药品生产的化学物质
                                       药材经提取、纯化后制成的供注入人体内的溶液、乳状液及供临用
    针剂                              指
                                       前配制成溶液的粉末和浓溶液的无菌药剂
                                       将药物的灭菌水溶液无菌灌装后,进行冷冻干燥而制成的注射用粉
    冻干粉针剂                        指
                                       末
    粉针剂                            指   粉针剂是将药物与试剂混合后,经消毒干燥形成的粉状物品
    颗粒剂                            指   是将药物与适宜的辅料配合而制成的颗粒状制剂
                                       是将药物与适宜基质制成的具有一定形状的供人体腔道内给药的
    栓剂                              指
                                       固体制剂。
                                       将药物填装于空心硬质胶囊中或密封于弹性软质胶囊中而制成的
    胶囊剂                            指
                                       固体制剂
                                       药材提取物、药材提取物加药材细粉或适量辅料混匀压制或其他适
    片剂                              指   宜方法制成的圆片状或异型片状的制剂,有浸膏片、半浸膏片和全
                                       粉片
                                       公司生产的治疗骨折及各种原因引起的关节疾病的治疗药物鹿瓜
    松梅乐                            指
                                       多肽注射液的商品名
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    哈尔滨誉衡药业股份有限公司                                                                2012 年半年度报告全文
                                        二、公司基本情况(一)公司信息
        A 股代码                       002437                              B 股代码              -
        A 股简称                      誉衡药业                             B 股简称              -
    上市证券交易所       深圳证券交易所
    公司的法定中文名称                                    哈尔滨誉衡药业股份有限公司
    公司的法定中文名称缩写                                               誉衡药业
    公司的法定英文名称                      HARBIN      GLORIA PHARMACEUTICALS                Co., LTD
    公司的法定英文名称缩写                                GLORIA PHARMACEUTICALS
    公司法定代表人                                                    朱吉满
       注册地址                    黑龙江省哈尔滨市呼兰区利民经济技术开发区燕京路(北京路)29 号
    注册地址的邮政编码                                                  150025
       办公地址                              北京市顺义区空港开发区 B 区裕华路融慧园 28 号
    办公地址的邮政编码                                                  101318
    公司国际互联网网址                                          http://www.gloria.cc
       电子信箱                                             gloriapharma@126.com(二)联系人和联系方式
                                                   董事会秘书                                    证券事务代表
               姓名                                   于天巡                                         刘畅
                                      黑龙江省哈尔滨市呼兰区利民经济技            北京市顺义区空港开发区 B 区裕华路
             联系地址
                                            术开发区燕京路 29 号                            融慧园 28 号
               电话                               010-68002437                                   010-68002437
               传真                             010-68002438-607                            010-68002438-607
             电子信箱                           yutianxun@gloria.cc                         liuchang@gloria.cc(三)信息披露及备置地点
    公司选定的信息披露报纸名称                                  《中国证券报》、《证券时报》登载半年度报告的中国证监会指定网站
                                                                      http://www.cninfo.com.cn
                 网址
       公司半年度报告备置地点                                           公司董事会办公室
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    哈尔滨誉衡药业股份有限公司                                                        2012 年半年度报告全文
                             三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否 □ 不适用主要会计数据
                                                                                        本报告期比上年同期增
              主要会计数据             报告期(1-6 月)           上年同期
                                                                                                减(%)
    营业总收入(元)                            333,124,341.47          254,966,833.88                    30.65%
    营业利润(元)                               94,434,390.49           76,308,713.26                    23.75%
    利润总额(元)                               94,357,080.68           76,243,084.42                    23.76%
    归属于上市公司股东的净利润(元)             77,853,357.75           63,883,959.76                    21.87%归属于上市公司股东的扣除非经常性
                                              66,361,104.10           63,941,384.99                     3.78%损益的净利润(元)
    经营活动产生的现金流量净额(元)            107,620,813.09           43,586,075.74                   146.92%
                                                                                        本报告期末比上年度期
                                          本报告期末             上年度期末
                                                                                              末增减(%)
    总资产(元)                              2,430,161,533.96        2,312,253,611.26                      5.1%归属于上市公司股东的所有者权益
                                           2,245,944,075.22        2,168,090,717.47                     3.59%(元)
    股本(股)                                  280,000,000.00          280,000,000.00                       0%主要财务指标
                                                                                        本报告期比上年同期增
              主要财务指标             报告期(1-6 月)           上年同期
                                                                                                减(%)
    基本每股收益(元/股)                                  0.28                   0.23                    21.74%
    稀释每股收益(元/股)                                  0.28                   0.23                    21.74%扣除非经常性损益后的基本每股收益
                                                        0.24                   0.23                     4.35%(元/股)
    全面摊薄净资产收益率(%)                             3.47%                  3.02%                     0.45%
    加权平均净资产收益率(%)                             3.53%                  3.02%                     0.51%扣除非经常性损益后全面摊薄净资产
                                                       2.95%                  3.02%                    -0.07%收益率(%)扣除非经常性损益后的加权平均净资
                                                       3.01%                  3.02%                    -0.01%产收益率(%)每股经营活动产生的现金流量净额(元
                                                        0.38                   0.16                    137.5%/股)
                                                                                        本报告期末比上年度同
                                          本报告期末             上年度期末
                                                                                            期末增减(%)归属于上市公司股东的每股净资产(元
                                                        8.02                   7.74                     3.62%/股)
    资产负债率(%)                                       6.4%                   4.97%                     1.43%报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)
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    哈尔滨誉衡药业股份有限公司                                                      2012 年半年度报告全文本报告期内,营业总收入同比增长30.65%,营业利润同比增长23.75%,利润总额同比增长23.76%,归属于上市公司股东的净利润同比增长21.87%,净利润增长主要是本期营业收入增长、募集资金专户定期存款利息增长实现。本报告期内,经营活动产生的现金流量净额较上年同期增长146.92%,因销售增长销售回款增多。(二)境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
    □ 适用 √ 不适用2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
    □ 适用 √ 不适用3、存在重大差异明细项目
                                                                                     涉及的国际会计准则和/或
       重大的差异项目               项目金额(元)            形成差异的原因
                                                                                     境外会计准则规定等说明
    -                              -                        -                       -4、境内外会计准则下会计数据差异的说明(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                         项目                            金额(元)                     说明
    非流动资产处置损益                                            2,025.19                                        -
    越权审批或无正式批准文件的税收返还、减免            -                    -计入当期损益的政府补助(与企业业务密切相关,按
                                                     -                    -照国家统一标准定额或定量享受的政府补助除外)
    计入当期损益的对非金融企业收取的资金占用费          -                    -企业取得子公司、联营企业及合营企业的投资成本小
    于取得投资时应享有被投资单位可辨认净资产公允价      -                    -值产生的收益
    非货币性资产交换损益                                -                    -
    委托他人投资或管理资产的损益                        -                    -因不可抗力因素,如遭受自然灾害而计提的各项资产
                                                     -                    -减值准备
    债务重组损益                                        -                    -
    企业重组费用,如安置职工的支出、整合费用等          -                    -交易价格显失公允的交易产生的超过公允价值部分的
                                                     -                    -损益同一控制下企业合并产生的子公司期初至合并日的当
                                                     -                    -期净损益
    与公司正常经营业务无关的或有事项产生的损益          -                    -除同公司正常经营业务相关的有效套期保值业务外,
    持有交易性金融资产、交易性金融负债产生的公允价      -                    -值变动损益,以及处置交易性金融资产、交易性金融
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    哈尔滨誉衡药业股份有限公司                                                        2012 年半年度报告全文负债和可供出售金融资产取得的投资收益
    单独进行减值测试的应收款项减值准备转回               -                   -
    对外委托贷款取得的损益                               -                   -采用公允价值模式进行后续计量的投资性房地产公允
                                                      -                   -价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行
                                                      -                   -一次性调整对当期损益的影响
    受托经营取得的托管费收入                             -                   -
    除上述各项之外的其他营业外收入和支出                        -79,335.00                                       -
                                                                          募集资金专户存款定期利息收入,理财产
    其他符合非经常性损益定义的损益项目                       13,542,904.07
                                                                          品取得收益
    少数股东权益影响额                                             210.00
    所得税影响额                                             -1,973,550.61
    合计                                                     11,492,253.65                    --公司对“其他符合非经常性损益定义的损益项目”以及根据自身正常经营业务的性质和特点将非经常性损益项目界定为经常性损益的项目的说明
          项目                涉及金额(元)                                   说明募集资金专户定期存款利
                                      12,658,144.94                                                           -息闲置资金购入理财产品收
                                        884,759.13                                                            -益
                                                                                                          8 / 161
    哈尔滨誉衡药业股份有限公司                                                               2012 年半年度报告全文
                                      四、股本变动及股东情况(一)股本变动情况1、股份变动情况表
    □ 适用 √ 不适用2、限售股份变动情况
    □ 适用 √ 不适用(二)证券发行与上市情况1、前三年历次证券发行情况
    √ 适用 □ 不适用
    股票及其衍生                     发行价格(元/                                       获准上市交易
                     发行日期                          发行数量           上市日期                        交易终止日期
    证券名称                           股)                                                数量股票类
                 2010 年 06 月                                        2010 年 06 月
    人民币普通股                             50.00       35,000,000.00                       35,000,000.00               -
                 07 日                                                23 日可转换公司债券、分离交易可转债、公司债类
    -               -                -               -                   -               -                   -权证类
    -               -                -               -                   -               -                   -前三年历次证券发行情况的说明(存续期内利率不同的债券,请分别说明)
    经中国证券监督管理委员会《关于核准哈尔滨誉衡药业股份有限公司首次公开发行股票的批复》(证监许可[2010]661号)核准,本公司于2010年6月7日采用网下向询价对象配售和网上资金申购定价相结合的方式发行人民币普通股(A股)3,500万股,每股面值1元,由国信证券股份有限公司承销。公司股票于 2010 年6月 23 日在深圳证券交易所中小企业板挂牌,每股发行价格为50.00元。2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况
    □ 适用 √ 不适用3、现存的内部职工股情况
    □ 适用 √ 不适用
                                                                                                                  9 / 161
    哈尔滨誉衡药业股份有限公司                                                           2012 年半年度报告全文(三)股东和实际控制人情况1、报告期末股东总数
    报告期末股东总数为 16,115.00 户。2、前十名股东持股情况
                                              前十名股东持股情况
                                                                       持有有限售             质押或冻结情况
    股东名称(全称)          股东性质   持股比例(%)     持股总数
                                                                       条件股份          股份状态             数量
    哈尔滨恒世达昌科技有限       境内非国
                                            44.63%      124,950,000    124,950,000             质押           17,600,000
          公司               有法人
      YUHENG
    INTERNATIONAL
                             境外法人          21%       58,800,000     58,800,000                   -                   -
    INVESTMENTS
    CORPORATION
    ORIENTAL KEYSTONE
                             境外法人        5.03%       14,075,000                 0                -                   -INVESTMENT LIMITED
    中国工商银行-
                             境内非国
    博时精选股票证券投资基                       3.93%       11,000,000                 0                -                   -
                             有法人
          金中海信托股份有限公司-
                             境内非国
    浦江之星 11 号集合资金信                     0.44%        1,219,903               0.00               -                   -
                             有法人
         托计划
    百庚禹丰(北京)投资顾问     境内非国
                                             0.38%        1,050,000      1,050,000             质押            1,050,000
        有限公司             有法人
    合众人寿保险股份有限公       境内非国
                                             0.37%        1,047,712                 0                -                   -
    司-万能-个险万能           有法人
                             境内自然
         赵秋怡                              0.32%          887,082                 0                -                   -
                               人
    海通证券股份有限公司客       境内非国
                                             0.31%          868,255                 0                -                   -
    户信用交易担保证券账户       有法人
                             境内自然
          李亮                               0.26%          715,000                 0                -                   -
                               人
           股东情况的说明                                                     -前十名无限售条件股东持股情况
    √ 适用 □ 不适用
                                            期末持有无限售条                        股份种类及数量
                  股东名称
                                              件股份的数量             种类                          数量
    ORIENTAL KEYSTONE INVESTMENT
                                                 14,075,000.00   A股                                     14,075,000.00
              LIMITED
    中国工商银行-博时精选股票证券投资基金          11,000,000.00   A股                                     11,000,000.00中海信托股份有限公司-浦江之星 11 号集合
                                                  1,219,903.00   A股                                      1,219,903.00
             资金信托计划
                                                                                                                10 / 161
    哈尔滨誉衡药业股份有限公司                                                     2012 年半年度报告全文
           合众人寿保险股份有限公司
                                                 1,047,712.00   A股                             1,047,712.00
              -万能-个险万能
                   赵秋怡                          887,082.00   A股                              887,082.00
            海通证券股份有限公司
                                                   868,255.00   A股                              868,255.00
           客户信用交易担保证券账户
                     李亮                          715,000.00   A股                              715,000.00
            广发证券股份有限公司
                                                   658,618.00   A股                              658,618.00
           客户信用交易担保证券账户
                   贾丽娟                          646,896.00   A股                              646,896.00
                   吴秀容                          601,200.00   A股                              601,200.00上述股东关联关系或(及)一致行动人的说明
    哈尔滨恒世达昌科技有限公司与 YU HENG INTERNATIONAL INVESTMENTS CORPORATION 属同一实际控制人控制,未知其他股东是否存在关联关系,也未知是否属于《上市公司持股变动信息披露管理办法》中规定的一致行动人。3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况
    □ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人
    □ 是 √ 否 □ 不适用
    实际控制人名称                                          朱吉满、白莉惠夫妇
    实际控制人类别                                          个人情况说明
    1、法人控股股东情况
    公司控股股东为哈尔滨恒世达昌科技有限公司,持有本公司股份12,495.00万股。
    注册地址:哈尔滨开发区南岗集中区红旗大街180号532室
    法定代表人:白莉惠
    注册资本:2,300万元
    公司类型:有限责任公司(自然人投资或控股)
    成立日期:2007年9月28日
    经营范围:计算机软硬件开发、网络工程、经济信息咨询、投资咨询及管理(专项审批除外)
    股本结构:朱吉满68.44%,白莉惠19.17%,王东绪9.59%,杨红冰2.80%
    2、公司实际控制人情况
    朱吉满先生为发行人的实际控制人之一,同时也是发行人的前身誉衡有限的创始人之一,现为本公司董事长,中国国籍,无永久境外居留权,1964年出生,本科学历。白莉惠女士为发行人的实际控制人之一,现为本公司监事会主席,中国国籍,无永久境外居留权,1965年出生,MBA学历。朱吉满先生与白莉惠女士为夫妻关系,两人同为公司的实际控制人。本公司实际控制人朱吉满和白莉惠夫妇间接持有公司54.22%的股份。
                                                                                                      11 / 161
    哈尔滨誉衡药业股份有限公司                                                         2012 年半年度报告全文(3)公司与实际控制人之间的产权及控制关系的方框图(4)实际控制人通过信托或其他资产管理方式控制公司
    □ 适用 √ 不适用4、其他持股在百分之十以上的法人股东
    √ 适用 □ 不适用
                                                                                               注册资
           法人股东名称               法定代表人      成立日期        主要经营业务或管理活动   本(万    币种
                                                                                                 元)
    Yu Heng International Investments                   2006 年 03 月
                                     朱吉满                          投资                           1   USD
    Corporation                                         16 日
              情况说明               股本结构:朱吉满 52%,白莉惠 20%,蔡天 18%,王东绪 10%(四)可转换公司债券情况
    □ 适用 √ 不适用
                                                                                                         12 / 161
    哈尔滨誉衡药业股份有限公司                                                  2012 年半年度报告全文
                                                  五、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
                                                                                                                                                        是否在股
                                                                                                                   其中:持有
                                                                               本期增持    本期减持                             期末持有                东单位或
                                       任期起始      任期终止      期初持股                            期末持股    限制性股
    姓名       职务       性别   年龄                                           股份数量    股份数量                             股票期权     变动原因   其他关联
                                          日期          日期       数(股)                            数(股)     票数量
                                                                                (股)      (股)                              数量(股)              单位领取
                                                                                                                    (股)
                                                                                                                                                             薪酬
                                        2011 年       2014 年
    朱吉满     董事长       男     48                                     0.00        0.00        0.00        0.00         0.00        0.00    -          否
                                       06 月 17 日   06 月 17 日
                                        2011 年       2014 年
    王东绪    副董事长      男     49                                     0.00        0.00        0.00        0.00         0.00        0.00    -          否
                                       06 月 17 日   06 月 17 日
             董事、                     2011 年       2014 年
    杨红冰                  男     44                                     0.00        0.00        0.00        0.00         0.00        0.00    -          否
             总经理                    06 月 17 日   06 月 17 日
             董事、                     2011 年       2014 年
    杨华蓉                  女     55                                     0.00        0.00        0.00        0.00         0.00        0.00    -          否
            财务总监                   06 月 17 日   06 月 17 日
             董事、                     2012 年       2014 年
    何利群                  女     42                                     0.00        0.00        0.00        0.00         0.00        0.00    -          否
            副总经理                   01 月 30 日   06 月 17 日
           董事、董事                   2012 年       2014 年
    于天巡                  女     36                                     0.00        0.00        0.00        0.00         0.00        0.00    -          否
             会秘书                    01 月 30 日   06 月 17 日
                                        2011 年       2014 年
    赵中秋    独立董事      男     37                                     0.00        0.00        0.00        0.00         0.00        0.00    -          否
                                       06 月 17 日   06 月 17 日
                                                                                                                                                              13 / 161
    哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文
                                             2011 年       2014 年
    董琦     独立董事      男          43                                  0.00        0.00        0.00   0.00   0.00   0.00   -        否
                                            06 月 17 日   06 月 17 日
                                             2011 年       2014 年
    徐小舸    独立董事      女          41                                  0.00        0.00        0.00   0.00   0.00   0.00   -        否
                                            06 月 17 日   06 月 17 日
                                             2011 年       2014 年
    白莉惠      监事        女          47                                  0.00        0.00        0.00   0.00   0.00   0.00   -        否
                                            06 月 17 日   06 月 17 日
                                             2011 年       2014 年
    程根强      监事        男          47                                  0.00        0.00        0.00   0.00   0.00   0.00   -        否
                                            06 月 17 日   06 月 17 日
          职工代表                           2012 年       2014 年
    吴玉峰                  男          34                                  0.00        0.00        0.00   0.00   0.00   0.00   -        否
            监事                            03 月 20 日   06 月 17 日
         历任董事、                          2011 年       2012 年
    冷国庆                  男          57                                  0.00        0.00        0.00   0.00   0.00   0.00   -        否
          副总经理                          06 月 17 日   03 月 19 日
                                             2011 年       2012 年
    张桂荣    历任董事      女          40                                  0.00        0.00        0.00   0.00   0.00   0.00   -        否
                                            06 月 17 日   03 月 19 日
          历任职工                           2011 年       2012 年
    郑绛青                  女          64                                  0.00        0.00        0.00   0.00   0.00   0.00   -        否
          代表监事                          06 月 17 日   03 月 19 日
    合计        --          --         --          --            --        0.00        0.00        0.00   0.00   0.00   0.00       --        --董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用
                                                                                                                                          14 / 161
    哈尔滨誉衡药业股份有限公司                                                                   2012 年半年度报告全文(二)任职情况在股东单位任职情况√ 适用 □ 不适用
                                                         在股东单
    任职人员                                                                任期              任期         在股东单位是否
                            股东单位名称                 位担任的
    姓名                                                               起始日期           终止日期        领取报酬津贴
                                                           职务
                                                                        2007 年
    朱吉满            哈尔滨恒世达昌科技有限公司            董事                       -                 否
                                                                      09 月 28 日
                         Yu Heng International                          2006 年
    朱吉满                                                执行董事                     -                 否
                        Investments Corporation                       03 月 16 日
                                                                        2007 年
    白莉惠            哈尔滨恒世达昌科技有限公司           董事长                      -                 是
                                                                      09 月 28 日
                                                         董事、总经     2007 年
    王东绪            哈尔滨恒世达昌科技有限公司                                       -                 否
                                                            理        09 月 28 日在股东单位
              恒世达昌股本结构:朱吉满 68.44%,白莉惠 19.17%,王东绪 9.59%,杨红冰 2.80%;任职情况的
              誉衡国际股本结构:朱吉满 52%,白莉惠 20%,蔡天 18%,王东绪 10% 。说明在其他单位任职情况√ 适用 □ 不适用
                                                         在其他单
    任职人员                                                                任期              任期         在其他单位是否
                            其他单位名称                 位担任的
    姓名                                                               起始日期           终止日期        领取报酬津贴
                                                           职务
                                                                      2003 年 08 月
    朱吉满       哈尔滨誉衡经纬医药发展有限公司            董事长                             -                 否
                                                                         07 日
                                                                      1999 年 08 月
    朱吉满            西安娜丝宝医药科技有限公司          执行董事                            -                 否
                                                                         24 日
               Bright Vision International Investments                2006 年 07 月
    朱吉满                                                  董事                              -                 否
                             Corporation                                 11 日
               China Gloria Pharmaceutical Company                    2006 年 07 月
    朱吉满                                                  董事                              -                 否
                               Limited                                   19 日
                                                                      2007 年 11 月
    朱吉满            哈尔滨伟基欣华科技有限公司            董事                              -                 否
                                                                         06 日
                                                                      2007 年 10 月
    朱吉满            哈尔滨盛天立华科技有限公司            董事                              -                 否
                                                                         30 日
                                                                      1999 年 08 月
    白莉惠            西安娜丝宝医药科技有限公司            监事                              -                 否
                                                                         24 日
    白莉惠      Bright Luck International Investments       董事       2006 年 07 月          -                 否
                                                                                                                    15 / 161
    哈尔滨誉衡药业股份有限公司                                                                    2012 年半年度报告全文
                          Corporation                                    12 日
                                                                      2007 年 11 月
    白莉惠        哈尔滨伟基欣华科技有限公司              总经理                              -                 否
                                                                         06 日
                                                                      2007 年 10 月
    白莉惠        哈尔滨盛天立华科技有限公司              总经理                              -                 否
                                                                         30 日
                                                                      2012 年 2 月
    白莉惠         誉衡嘉孕医疗投资有限公司               监事长                              -                 否
                                                                          8号
             Bright Career International Investments                  2006 年 07 月
    王东绪                                                 董事                               -                 否
                          Corporation                                    11 日
                                                                      2007 年 10 月
    王东绪        哈尔滨盛天立华科技有限公司               董事                               -                 否
                                                                         30 日
                                                                      2007 年 11 月
    王东绪        哈尔滨伟基欣华科技有限公司               董事                               -                 否
                                                                         06 日
                                                                      2008 年 10 月
    王东绪       广州市新花城生物科技有限公司             董事长                              -                 否
                                                                         15 日
                                                                      2011 年 7 月
    王东绪            山东誉衡药业有限公司                 董事                               -                 否
                                                                         13 日
                                                                      2010 年 3 月
    王东绪        山东新花城生物科技有限公司               董事                               -                 否
                                                                          2日
                                                                      2008 年 10 月
    杨红冰       广州市新花城生物科技有限公司              董事                               -                 否
                                                                         15 日
                                                                      2012 年 2 月
    杨红冰         誉衡嘉孕医疗投资有限公司               董事长                              -                 否
                                                                          8号
                                                                      2009 年 10 月
    董琦             包头明天科技股份公司                董事长                              -                 是
                                                                          1日
             华夏龙晖(北京)汽车电子科技有限公          董事总经       2006 年 6 月
    赵中秋                                                                                    -                 是
                               司                         理              6日
                                                                      2003 年 4 月
    赵中秋        北京理工大学管理与经济学院              副教授                              -                 是
                                                                          8日
                                                                      2010 年 06 月
    徐小舸            中投租赁有限责任公司               副总经理                             -                 是
                                                                         01 日
                                                                      2009 年 04 月
    徐小舸            京能置业股份有限公司               独立董事                             -                 是
                                                                         16 日
                                                                      2009 年 11 月   2015 年 05 月
    徐小舸         浙江明牌珠宝股份有限公司              独立董事                                               是
                                                                         28 日            11 日
                                                                      2011 年 06 月   2013 年 10 月
    徐小舸         天壕节能科技股份有限公司              独立董事                                               是
                                                                         30 日           01 日在其他单位
                                                                  -任职情况的
                                                                                                                   16 / 161
    哈尔滨誉衡药业股份有限公司                                                           2012 年半年度报告全文
    说明(三)董事、监事、高级管理人员报酬情况董事、监事、高级管理
                        由薪酬与考核委员会拟定,并交公司董事会或股东大会审议。人员报酬的决策程序
                        1、公司主要财务指标和经营目标完成情况;
                        2、公司董事、高级管理人员分管工作范围及主要职责情况;董事、监事、高级管理
                        3、董事及高级管理人员岗位工作业绩考评系统中涉及指标的完成情况;人员报酬确定依据
                        4、董事及高级管理人员的业务创新能力和创利能力的经营绩效情况;
                        5、按公司业绩拟订公司薪酬分配规划和分配方式。董事、监事和高级管理
    人员报酬的实际支付      根据由薪酬与考核委员会拟定,公司董事会或股东大会批准的薪金方案进行支付。情况(四)公司董事、监事、高级管理人员变动情况
    姓名        担任的职务              变动情形       变动日期                          变动原因
    冷国庆   历任董事、副总经理            辞职     2012 年 03 月 19 日   因个人原因向公司董事会申请辞去相关职务
    张桂荣        历任董事                 辞职     2012 年 03 月 19 日   因个人原因向公司董事会申请辞去相关职务
                                                                       因个人原因向公司监事会、职工代表大会申请
    郑绛青    历任职工代表监事             辞职     2012 年 03 月 19 日
                                                                       辞去相关职务(五)公司员工情况
                     在职员工的人数                                                                         715
          公司需承担费用的离退休职工人数                                                                        0
                                                     专业构成
                     专业构成类别                                               专业构成人数
                       生产人员                                                                             264
                       销售人员                                                                                 97
                       技术人员                                                                             146
                       财务人员                                                                                 41
                       行政人员                                                                             167
                                                     教育程度
                     教育程度类别                                                数量(人)
                         博士                                                                                   5
                         硕士                                                                                   24
                                                                                                           17 / 161
    哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文
                        本科                                                                          269
                        大专                                                                          207
                     高中及以下                                                                       210公司员工情况说明
    公司上半年度增强了生产方面的管理投入,通过车间改造以及技术革新和流程优化,提高了生产效率,因此减少了部分生产人员数量。同时根据公司2012年战略目标,公司在组织系统优化方面进行了一系列的改革,包括开展管理咨询项目,优化岗位设置,增加了若干关键岗位的编制,因此管理人员较上年度有所增加。 另外随着公司业务的发展,人才战略成为公司目前最为重要的战略目标之一,2012年公司在人才规划方面做了充分的准备,以应对企业的未来业务发展需要,今后企业会不断加强人才的梯队建设,出台相应的政策和制度来吸引和保留人才,发展和提升人才素质等等,因此这一战略的实施使公司的管理人员有往年有所增加。
                                                                                                     18 / 161
    哈尔滨誉衡药业股份有限公司                                                             2012 年半年度报告全文
                                             六、董事会报告(一)管理层讨论与分析
    在需求刚性和全民医保的大背景下,誉衡药业将继续面对宏观经济、政府投入,药品价格,医药创新,资本因素等多方面因素。公司董事会和经营层紧紧围绕董事会年初制定的年度经营目标和任务,稳步开展生产经营,努力加强研发和市场拓展, 提升内部管理, 继续保持了良好的发展势头, 盈利能力保持稳定,确保了企业持续稳步发展。1、经营情况
    公司2012年1-6月实现营业收入33,312.43万元,较去年同期的25,496.68万元,增长30.65%。主要是销量增加以及部分产品价格上涨影响营业收入增加。
    本报告期归属于上市公司股东的净利润为7,785.34万元,较去年同期的6,388.4万元,增长21.87%;扣除非经常性损益后归属于上市公司股东的净利润为6,636.11万元,较去年同期的6,394.14万元,增幅3.78%。原因包括:
    (1)收入方面:根据年度目标,报告期内对产品结构、探索销售新模式、销售人员激励等方面进行了调整,使销售数量有所提升,从而实现了营业收入增长;另外,公司利用闲置募集资金进行定期存款,提高资金使用效率,也增加了财务收益。
    (2)支出方面:因公司发展规模扩大,积极探索新营销模式,提升企业管理水平,提高员工各项待遇,导致的本期销售费用、管理费用增幅较大。2、研发情况
    鉴于目前国家食品药品监督管理局目前正在调整药品审批策略,故自2012年,无论是在创新药物还是在仿制药上,审评进度均较缓慢。在此大环境下,誉衡药业仍坚持新产品开发的理念,并在重点产品上加强与审评中心的沟通,确保申报项目的顺利进展,截止至报告期,誉衡药业合作获得生产批件1个,进入申报环节的产品共计20余个1、2012年3月,誉衡药业与日本明治合作玻璃酸钠注射液项目顺利获得进口注册批件(H20120137),正式上市销售;2、2012年5月,顺利完成了化药一类新药美迪替尼片的答辩工作;3、中药一类新药,银杏内酯B项目,目前正在审评中心进行专业审评;4、中药一类新药,龙胆苦苷及注射用龙胆苦苷,正在进行III期临床总结及申报资料整理中;5、公司自研的化药3类新药硝酸芬替康唑栓及原料,也已经顺利获得临床批件;6、公司其他在审评品种,如法舒地尔注射液、米诺磷酸、片等仍处于排队待审评状态中;7、其他品种如抗肿瘤仿制药伊立替康注射液,头孢类仿制药头孢地尼胶囊,也已经完成省局申报工作,近期将申报至CDE。
    最近三年一期研发投入情况:
       项目                     2009年                 2010年                     2011年               2012年1-6月
    研发投入           4,097.22              7,181.19                   4,778.32               1,774.23
    占营业收入比重        9.53%                 12.48%                     8.75%                  5.33%3、公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:□ 是 √ 否 □ 不适用4、公司主要子公司、参股公司的经营情况(以下数据金额单位万元)
                                是否纳入合
    公司名称       注册资本                     持股比例           总资产           净资产     营业收入         净利润
                                   并范围
    经纬医药          10,000            是           100%          15,313.40    11,498.66       11,476.75          298.39
                                                                                                               19 / 161
    哈尔滨誉衡药业股份有限公司                                                               2012 年半年度报告全文
    吉尔生物             200          是              100%        1,547.39         1,621.80            543.24       191.43
    美迪康信           1,600          是              100%        4,402.90            202.87           140.00       -98.26
    广州新花城          7,000          是              100%      12,380.77          9,563.87                        -187.98
    靶向生物             200          是              100%            390.25           91.97                        -30.83
    山东誉衡           6,000          是              100%        6,844.02         5,945.58                          -9.84
    山东竣博        1,051.80          是              100%            951.28          950.54                         10.21
    嘉孕投资           6,000          是              100%        6,003.08         5,998.08                          -1.92
    北美基因           2,000          否              15%         2,576.70         2,147.83            34.44       -115.57
    子公司广州新花城、山东誉衡以及控股孙公司山东新花城均处在筹建期间;靶向生物为研发单位,尚需进行科研成果转化;山东竣博为筹备医药销售公司,目前公司销售行为均通过母公司及子公司经纬医药进行;嘉孕投资为医院投资公司,尚未产生效益。5、可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素
    在需求刚性和全民医保的大背景下,誉衡药业将继续面对宏观经济、政府投入,药品价格,医药创新,资本因素等多方面因素,2012年机遇与调整并存。
    宏观经济:世界经济下行风险加大,世界药品市场增速减缓,外需不振,药品出口增长不容乐观;国内经济增速放缓,高CPI挤压企业利润;货币政策调整有可能影响企业的资金面,2012年宏观经济仍存在变数。
    政府投入:财政对医药卫生的投入保持较快增长,医药卫生费用占GDP的比重将不断增高;政府宣传的8500亿元的增量投入已经超额完成,对新医改的大规模的新增投入阶段性到位;下一阶段投入的重点是提高医疗保障水平和公立医院改革。2012年政府财政对医药卫生的投入仍将增加,有利于促进医药经济发展,但增幅可能不及2011年。
    药品价格:基药招标价格或将变化,从而减轻企业压力;行政性调价的频度或将减少;定价政策时鼓励自主创新药和首仿药;原料药出口价和中药材价格呈下降趋势。药价水平总体仍保持下降的势头,但制剂降势可望趋缓。
    医药创新:政府加大对创新的投入,有实力的企业可以把握发展机遇;企业对创新的关注度提升,产业的转型升级趋势正在悄然进行;新药审批鼓励创新,对临床研究要求更高。2012年加大自主创新投入将成中国医药经济的新潮流。
    资本因素:上市融资热潮使医药新增投资增加;业内并购增加,促进医药产业格局变化,提高集中度;国外资本将加快进入中国医药行业抢占优势资源,中国医药市场国际化程度增高。资本成为十二五期间医药集约化进程加速的强大推手,医药经济将进入资本主导的时代。
    重点政策:新版GMP的实施加大了制药企业投入的压力,也将促进资本重组;基药招标政策可能进行调整从而提高生产企业积极性;加大县医院投入成为公立医院改革的重点,对基层市场拉动值得关注;抗菌药物限用或将引发相关产业链进行洗牌。1、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
                                                                     营业收入比上     营业成本比上
    分行业或分产                                                                                            毛利率比上年
                   营业收入         营业成本       毛利率(%)          年同期增减       年同期增减
         品                                                                                             同期增减(%)
                                                                        (%)               (%)分行业
    医药制造        216,954,919.23    39,947,223.10          81.59%            68.18%            49.26%            2.33%
                                                                                                                20 / 161
    哈尔滨誉衡药业股份有限公司                                                         2012 年半年度报告全文
    医药代理        114,748,194.93     90,918,534.16       20.77%             -4.98%        -6.04%           0.9%医药研发及临
                   1,400,000.00       109,925.24        92.15%           -73.12%        -91.24%         16.25%床服务分产品
    针剂产品       288,574,386.01      96,002,811.83       66.73%            36.08%          2.54%         10.88%
    口服产品         40,905,716.60     33,770,232.85       17.44%            13.75%         16.49%         -1.94%
    其他产品          2,223,011.55      1,092,712.58       50.85%            28.15%         18.93%          3.81%
    委托研发项目      1,000,000.00        91,925.24        90.81%           -74.09%        -92.41%         22.19%
    临床试验项目          400,000.00      18,000.00         95.5%           -70.37%        -59.45%         -1.21%主营业务分行业和分产品情况的说明
    目前,本公司主营业务主要涉及医药制造、医药代理、医药研发及临床试验三方面。所经营的品种,产品按剂型可分为针剂、口服、其他剂型。研发公司主要开展医药研发、临床试验两项业务。
    毛利率比上年同期增减幅度较大的原因说明
    1、分行业分类中,医药研发及临床服务毛利率同期对比增幅16.25%,主要是因为研发项目因最终结算,本期确认的收入、成本未与进度匹配,导致本期毛利率较高。
    2、分产品分类中,针剂产品毛利率同期对比增幅10.88%,主要是受以下两方面因素影响:A、销售政策变化,部分产品价格提升;B、报告期产量增大,产品单位制造成本降低。委托研发项目毛利率同期对比增幅22.19%,原因同说明1。(2)主营业务分地区情况
                                                                                                        单位:元
                地区                                营业收入                    营业收入比上年同期增减(%)
    华北地区                                                      48,187,806.84                            20.06%
    东北地区                                                      22,638,306.45                            27.86%
    华东地区                                                      99,556,996.87                            54.42%
    华中地区                                                      45,195,718.61                            30.66%
    华南地区                                                      37,021,000.74                             2.52%
    西南地区                                                      56,729,896.85                            48.52%
    西北地区                                                      23,773,387.80                            28.19%主营业务分地区情况的说明
    本公司销售管理按所属区域划分,目前划分为华北、东北、华东、华中、华南、西南、西北七个大区。
    华北大区包括:北京、天津、河北、山西、内蒙古;东北大区包括:黑龙江、吉林、辽宁;华东大区包括:上海、江苏、浙江、安徽、福建、江西、山东;华中大区包括:河南、湖北、湖南;华南大区包括:广东、海南、广西;西南大区包括:重庆、云南、四川、贵州、西藏;西北大区包括:陕西、甘肃、青海、宁夏、新疆主营业务构成情况的说明
    目前,本公司主营业务主要涉及医药制造、医药代理、医药研发及临床试验三方面。所经营的品种,产品按剂型可分为针剂、口服、其他剂型,涵盖骨科、风湿科药物、抗肿瘤药物、消化系统用药、呼吸系统用药、心脑血管药物、肝病用药、妇科用药和抗生素等领域。研发公司主要开展医药研发、临床试验两项业务。
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    哈尔滨誉衡药业股份有限公司                                                        2012 年半年度报告全文(3)主营业务及其结构发生重大变化的原因说明□ 适用 √ 不适用(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明□ 适用 √ 不适用(5)利润构成与上年相比发生重大变化的原因分析√ 适用 □ 不适用与上年同期相比,有重大变化项目及原因如下:
    1、销售费用项目,主要是:销售模式变化,加大了市场投入,增加销售费用2,893.72万元;另外头孢米诺产品依据与日本明治制果株式会社签订了《协议书》、《技术合作合同》及《商标使用许可合同》,与珠海傲华医药科技有限公司签订《技术使用许可协议》相关条款规定,支付相应技术及商标使用费581.90万元。上年同期未发生这部分费用。
    2、利息收入:报告期收到募集专户定期存款利息1,265.81万元,而上年同期无此事项,导致利息收入较上期增幅较大。
    3、投资收益项目:报告期利用自有闲置资金进行投资理财,已取得投资收益88.48万元,上年同期无此事项;原按权益法核算的公司,纳入合并范围,与上年相比减少投资亏损92.97万元。(6)占净利润 10%以上参股公司业务性质、主要产品或服务和净利润等情况□ 适用 √ 不适用(7)经营中的问题与困难2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用3、持有外币金融资产、金融负债情况□ 适用 √ 不适用(二)公司投资情况1、募集资金总体使用情况√ 适用 □ 不适用
                                                                                                     单位:万元
    募集资金总额                                                                                          167,850
    报告期投入募集资金总额                                                                               2,669.56
    已累计投入募集资金总额                                                                              67,527.42报告期内变更用途的募集资金总额
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    哈尔滨誉衡药业股份有限公司                                                         2012 年半年度报告全文
    累计变更用途的募集资金总额                       -
    累计变更用途的募集资金总额比例                   -
                                           募集资金总体使用情况说明经中国证券监督管理委员会《关于核准哈尔滨誉衡药业股份有限公司首次公开发行股票的批复》(证监许可[2010]661号)核准,本公司于 2010 年 6 月 7 日采用网下向询价对象配售和网上资金申购定价相结合的方式发行人民币普通股(A股)3,500 万股,由国信证券股份有限公司承销,每股发行价格为 50.00 元,共计募集资金 175,000 万元,扣除相关发行费用后,公司本次募集资金净额为 167,850 万元。截止 2012 年 6 月 30 日,募集资金项目已累计投入 21,459.30 万元,其中:GMP 技改项目 20,102.65 万元,异地建厂项目 1,356.65 万元;超募资金累计投入 46,068.12 万元;支付银行手续费1.07 万元;收到利息收入 4,037.28 万元;专户余额 104,358.78 万元。
                                                                                                          23 / 161
    哈尔滨誉衡药业股份有限公司                                                           2012 年半年度报告全文2、募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                                                                                         单位:万元
                                                                                                         截至期末投
                                 是否已变更                                               截至期末累                     项目达到预                                 项目可行性
                                               募集资金承    调整后投资    本报告期投                        资进度                      本报告期实   是否达到预
    承诺投资项目和超募资金投向      项目(含部分                                              计投入金额                     定可使用状                                 是否发生重
                                               诺投资总额     总额(1)        入金额                          (%)(3)=                     现的效益         计效益
                                      变更)                                                   (2)                            态日期                                      大变化
                                                                                                              (2)/(1)承诺投资项目
                                                                                                                         2012 年 05 月
    GMP 技改项目                    否              18,355.69     20,672.68      1,782.22       20,102.65          97.24%                                否            否
                                                                                                                         31 日
                                                                                                                         2013 年 10 月
    异地扩建                        否              24,516.27     24,516.27       104.18         1,356.65           5.53%                                否            否
                                                                                                                         31 日
    承诺投资项目小计                -               42,871.96     45,188.95       1,886.4        21,459.3   -               -                            -             -超募资金投向
                                                                                                                         2012 年 07 月
    购置空港 Max 企业园区房产       否                13,758        13,758        783.15        12,208.12          88.73%                                否
                                                                                                                         31 日
    支付广州市新花城生物科技有                                                                                              2011 年 09 月
                                 否                 3,380         3,380                         3,380             100%                   已取得       不适用
    限公司 20%股权                                                                                                          30 日
                                                                                                                         2010 年 09 月
    对经纬医药进行增资              否                 9,820         9,820                         9,820             100%                   已增资       不适用
                                                                                                                         17 日
    购买化合物 SX004 及其衍生药                                                                                             2011 年 09 月
                                 否                 6,500         6,500                         4,460           68.62%                                否
    物美迪替尼的所有权                                                                                                      30 日
    对山东誉衡药业投资              否               8,305.88      8,305.88                        6,000           72.24%   2011 年 06 月                否
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    哈尔滨誉衡药业股份有限公司                                                             2012 年半年度报告全文
                                                                                                                         30 日
                                                                                                                         2011 年 06 月
    对山东竣博医药增资              否                    1,000        1,000                         1,000            100%                   已增资   不适用
                                                                                                                         30 日科研开发、同行业并购、补充流
                                否                73,014.16     70,697.17                            0             0%                             否动资金及其他
    归还银行贷款(如有)            -                     9,200        9,200                         9,200            100%   -               -        -          -
    补充流动资金(如有)            -                                                                                        -               -        -          -
    超募资金投向小计                -                124,978.04    122,661.05       783.15        46,068.12   -              -                        -          -
    合计                            -                   167,850      167,850       2,669.56       67,527.42   -              -                        -          -
    未达到计划进度或预计收益的      GMP 技改项目、异地扩建项目因以下两方面因素导致募集资金项目实际投入金额未达到计划进度:1、因募集资金到位时间晚于原预计时间;2、因
    情况和原因(分具体项目)        将执行新版 GMP 导致原设计变更。项目可行性发生重大变化的情况说明
                                √ 适用 □ 不适用
                                1、根据本公司第一届董事会第十五次会议及 2010 年第二次临时股东大会审议通过,利用募集资金超额部分中 9,200.00 万元偿还银行借款。截止 2012
                                年 6 月 30 日已全部支付上述借款。 2、根据本公司第一届董事会第十五次会议及 2010 年第二次临时股东大会审议通过,利用募集资金超额部分中
                                9,820 万元增加全资子公司哈尔滨誉衡经纬医药发展有限公司注册资本,截止 2012 年 6 月 30 日已全部支付上述款项。 3、根据本公司第一届董事会
                                第十五次会议及 2010 年第二次临时股东大会审议通过,利用募集资金超额部分中 13,758.00 万元用于购置北京分公司及研发中心办公用地及房屋,截
    超募资金的金额、用途及使用进    止 2012 年 6 月 30 日,已经支付 12,208.12 万元。 4、根据本公司第一届董事会第十八次会议及 2010 年第三次临时股东大会审议通过,利用募集资
    展情况                          金超额部分中 6,500 万元用于购买化合物 SX004 及其衍生药物美迪替尼的所有权,截止 2012 年 6 月 30 日,应支付上述款项 4,460 万,实际已经支付
                                4,460 万元。 5、根据本公司第一届董事会第二十次会议审议通过,利用募集资金超额部分中 3,380 万元用于购买广州市新花城生物科技有限公司 20%
                                的股权。截止 2012 年 6 月 30 日,应支付上述款项 3,380 万,实际已经支付 3,380 万元。 6、根据本公司第一届董事会第二十五次会议审议通过,利
                                用募集资金超额部分中 1,000 万元用于对山东竣博医药有限公司增资。截止 2012 年 6 月 30 日,应支付上述款项 1,000 万,实际已经支付 1,000 万元。
                                    7、根据本公司第一届董事会第二十五次会议审议通过,利用募集资金超额部分投资设立山东誉衡药业有限公司。截止 2012 年 6 月 30 日,应支付
                                上述款项 6,000 万,实际已经支付 6,000 万元。
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    哈尔滨誉衡药业股份有限公司                                                       2012 年半年度报告全文
                                  □ 适用 √ 不适用募集资金投资项目实施地点变
                                  □ 报告期内发生 □ 以前年度发生更情况
                                  □ 适用 √ 不适用募集资金投资项目实施方式调
                                  □ 报告期内发生 □ 以前年度发生整情况
    募集资金投资项目先期投入及        √ 适用 □ 不适用
    置换情况                          1、哈尔滨誉衡药业股份有限公司 GMP 技改项目 2,764.38 万元; 2、哈尔滨誉衡药业股份有限公司异地扩建项目 983.40 万元。
    用闲置募集资金暂时补充流动        □ 适用 √ 不适用资金情况
    项目实施出现募集资金结余的        □ 适用 √ 不适用金额及原因
                                  尚未使用的募集资金存放于招商银行哈尔滨分行黄河路支行募投专户及上海浦发银行哈尔滨分行营业部募投专户,其中: 招商银行哈尔滨分行黄河尚未使用的募集资金用途及去
                                  路支行,帐号 451902047910702,余额为 822,395,837.85 元; 上海浦发银行哈尔滨分行营业部,帐号 65010154700010237,余额为 221,192,022.86向
                                  元。募集资金使用及披露中存在的
                                  无问题或其他情况
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    哈尔滨誉衡药业股份有限公司                                                              2012 年半年度报告全文3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况√ 适用 □ 不适用
                                                                                                              单位:万元
                                  首次公告披
            项目名称                                项目金额          项目进度                   项目收益情况
                                    露日期
    自有闲置资金购买低风险短期       2012 年 04
                                                        20,000   已购买                  88.48
    理财产品                         月 11 日
    投资设立誉衡嘉孕医疗投资有       2012 年 01
                                                         6,000   嘉孕公司已注册成立      -
    限公司                           月 20 日合作经营西藏誉衡天龙医药有
                                                          990    正在进行中              -限责任公司
                       合计                             26,990               --                       --
                                             重大非募集资金投资项目情况说明-(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用(四)对 2012 年 1-9 月经营业绩的预计2012 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2012 年 1-9 月归属于上市公司股东的净利润
                                                                             0%     至                             50%变动幅度2012 年 1-9 月归属于上市公司股东的净利润
                                                                          7,550.5   至                         11,325.75变动区间(万元)2011 年 1-9 月归属于上市公司股东的净利润
                                                                                                           75,505,029.04(元)
    业绩变动的原因说明                              加强公司主要产品的市场开拓力度,加强管理,稳步提高企业盈利能力。(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用
                                                                                                                  27 / 161
    哈尔滨誉衡药业股份有限公司                                                          2012 年半年度报告全文(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用(八)公司现金分红政策的制定及执行情况
    根据中国证券监督管理委员会下发的《关于进一步落实上市公司现金分红有关事项的通知》(证监发[2012]37 号)及中国证券监督管理委员黑龙江监管局《关于转发<关于进一步落实上市公司现金分红有关事项的通知>的通知》(黑证监上字[2012]7 号)等文件的要求,结合公司的发展规划,制定了现金分红政策并对公司章程做出相应修订。本次修订已于 2012 年6 月 11 日经公司第二届董事会第十次会议审议通过,本项议案尚需提交股东大会审议。《公司章程修订对照表》及《公司章程》(2012 年 6 月)全文,详阅深圳证券交易所指定信息披媒体巨潮资讯网(http://www.cninfo.com.cn)。(九)利润分配或资本公积金转增预案□ 适用 √ 不适用(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况√ 适用 □ 不适用
              2011 年度期末累计未分配利润                                                          327,367,231.63
                                                          经利安达会计师事务所有限公司审计,公司 2011 年度可供
                                                          分配利润为 327,367,231.63 元。公司董事会根据公司生产经
             相关未分配资金留存公司的用途                 营及现金流状况,结合在建项目建设资金需求及未来发展,
                                                          公司本次董事会决定暂不分红、不送股、不转增。该预案
                                                          于 2012 年 4 月 23 日获得公司 2011 年度股东大会批准。
                    是否已产生收益                                        √ 是 □ 否 □ 不适用
            实际收益与预计收益不匹配的原因
                                                          根据中国证券监督管理委员会下发的《关于进一步落实上
                                                          市公司现金分红有关事项的通知》(证监发[2012]37 号)及
                                                          中国证券监督管理委员黑龙江监管局《关于转发<关于进一
                                                          步落实上市公司现金分红有关事项的通知>的通知》(黑证
                                                          监上字[2012]7 号)等文件的要求,结合公司的发展规划,
                     其他情况说明
                                                          制定了现金分红政策并对公司章程做出相应修订。本次修
                                                          订已于 2012 年 6 月 11 日经公司第二届董事会第十次会议
                                                          审议通过,本项议案尚需提交股东大会审议。《公司章程修
                                                          订对照表》及《公司章程》(2012 年 6 月)全文,详阅深圳
                                                          证券交易所指定信息披露媒体巨潮资讯网
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    哈尔滨誉衡药业股份有限公司                                          2012 年半年度报告全文
                                        (http://www.cninfo.com.cn)。(十一)其他披露事项无(十二)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用
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    哈尔滨誉衡药业股份有限公司                                                         2012 年半年度报告全文
                                             七、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》、《上市公司治理准则》、《深圳证券交易所股票上市规则》、《中小企业板上市公司规范运作指引》和中国证监会有关法律法规的要求,不断地完善公司法人治理结构,建立健全内部管理和控制制度,积极开展投资者关系管理工作,以进一步提高公司治理水平,促进公司规范运作。截至报告期末,公司治理的实际状况符合前述法律法规及深圳证券交易所、中国证监会发布的有关上市公司治理的规范性文件的要求,不存在尚未解决的治理问题,具体情况如下:
    公司已建立了完整的法人治理结构。公司股东大会、董事会、监事会等机构合法运作和科学决策,严格的管理程序,较强的风险防范意识,为内部控制制度的制定与运行提供了一个良好的内部环境。公司内部控制管理制度,涵盖了生产、销售、采购、投资、研发、质量管理、资产管理、人力资源管理、信息披露管理、关联交易等方面,确保了经营管理工作有制度保障。
    1、股东与股东大会
    公司严格按照《上市公司股东大会规则》、《公司章程》、《股东大会议事规则》等规定和要求,规范地召集、召开股东大会,能够确保全体股东特别是中小股东享有平等地位,充分行使自己的权力。报告期内的股东大会均由董事会召集召开,出席股东大会的人员资格及股东大会的召开和表决程序合法。
    2、公司与控股股东
    公司拥有独立完整的业务和经营自主能力,在业务、人员、资产、机构、财务上独立于控股股东,公司董事会、监事会和内部机构独立运作。公司控股股东能严格规范自己的行为,没有超越公司股东大会直接或间接干预公司的决策和经营活动的行为,没有使用其特殊地位谋取额外利益。
    3、董事与董事会
    行使经营决策权,对公司内部控制体系的建立和监督负责,建立和完善内部控制的政策和方案,监督内部控制的执行。公司董事会由 9 名董事组成,其中独立董事 3 名。公司全体董事勤勉尽责,独立董事对公司重大决策事项在其专业领域里起到了咨询、建议作用,并独立做出判断,很好地履行了职责。董事会秘书负责公司信息披露工作。公司董事会下设战略发展委员会、提名委员会、审计委员会和薪酬与考核委员会。其中提名委员会、审计委员会和薪酬与考核委员会由独立董事担任召集人。
    4、监事与监事会
    公司监事会设监事 3 人,其中职工代表监事 1 人,监事人数和人员构成符合法律、法规的要求。监事会严格按照《公司章程》、《公司监事会议事规则》召集、召开监事会会议;公司监事能够本着对股东负责的态度,认真履行自己的职责,对公司重大事项、关联交易、财务状况,对董事、经理和其他高级管理人员的履职情况等进行有效监督并发表独立意见。
    5、经理层
    在董事会授权内行使执行权,经理由董事会聘任并向董事会报告,执行董事会决议,负责公司的日常经营管理工作。
    6、信息披露与透明度
    公司严格按照有关法律法规以及《信息披露管理制度》、《投资者关系管理制度》等的要求,真实、准确、及时、公平、
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    哈尔滨誉衡药业股份有限公司                                                     2012 年半年度报告全文完整地披露有关信息;并指定公司董事会秘书负责信息披露工作,协调公司与投资者的关系、接待股东来访、回答投资者咨询;并指定《证券时报》、《中国证券报》和巨潮网(www.cninfo.com.cn)为公司信息披露的指定报纸和网站,确保公司所有股东能够以平等的机会获得信息。公司依据《投资者关系管理制度》加强投资者关系管理,明确公司董事会秘书为投资者关系管理负责人,组织实施投资者关系的日常管理工作。报告期内,公司通过年度报告说明会、电话、接待投资者现场调研等方式,加强与投资者的沟通。
    7、内部审计制度
    为加强内部控制活动的监督和评价,有效控制风险,保证公司资产的安全与完整,由半数以上独立董事组成的审计委员会,负责全面审查和监督公司的财务报告、内部审计方案及内部控制的有效性,审阅和审查财务、经营、合规、风险管理情况。公司内部审计部有 3 名专职内部审计人员,具备专业任职资格及专业知识,对审计委员会负责,向审计委员会报告工作。审计部任职人员由董事会聘任,审计工作由专职人员独立开展,内部审计部对公司及子公司财务信息的真实性、完整性和内部控制制度的建立和实施等情况进行检查和监督,对公司发生的对外投资、购买和出售资产、对外担保、关联交易等行为进行重点审计;及时向审计委员会提交工作计划并汇报审计工作报告,就审计过程中发现的问题进行督促整改。(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况□ 适用 √ 不适用(三)重大诉讼仲裁事项□ 适用 √ 不适用本期公司无重大诉讼、仲裁事项。(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用证券投资情况的说明:无2、持有其他上市公司股权情况□ 适用 √ 不适用持有其他上市公司股权情况的说明:无3、持有非上市金融企业股权情况□ 适用 √ 不适用
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    哈尔滨誉衡药业股份有限公司                                       2012 年半年度报告全文持有非上市金融企业股权情况的说明:无4、买卖其他上市公司股份的情况□ 适用 √ 不适用买卖其他上市公司股份的情况的说明:无(六)资产交易事项1、收购资产情况□ 适用 √ 不适用收购资产情况说明2、出售资产情况□ 适用 √ 不适用出售资产情况说明3、资产置换情况□ 适用 √ 不适用资产置换情况说明4、企业合并情况□ 适用 √ 不适用5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用
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    哈尔滨誉衡药业股份有限公司                                                       2012 年半年度报告全文(九)重大关联交易1、与日常经营相关的关联交易□ 适用 √ 不适用2、资产收购、出售发生的关联交易□ 适用 √ 不适用3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来□ 适用 √ 不适用报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用5、其他重大关联交易(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况□ 适用 √ 不适用
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      哈尔滨誉衡药业股份有限公司                                                         2012 年半年度报告全文3、委托理财情况√ 适用 □ 不适用
                                                                                                                                                           单位:万元
                 委托理财       委托理财        委托理财          报酬      实际收回      本期实际      实际获得     是否经过法    计提减值        是否
    受托人名称                                                                                                                                               关联关系
                    金额        起始日期        终止日期        确定方式    本金金额        收益          收益            定程序   准备金额    关联交易招商银行北
                               2012 年 03 月   2012 年 04 月   预期年收益
    京分行北苑            3,500                                                     3,500         14.77         14.77   是                       否
                               14 日           19 日           率 4.4%路支行招商银行北
                               2012 年 04 月   2012 年 05 月   预期年收益
    京分行北苑            3,500                                                     3,500         15.19         15.19   是                       否
                               24 日           30 日           率 4.4%路支行招商银行北
                               2012 年 06 月   2012 年 07 月   预期年收益
    京分行北苑            4,200                                                                                         是                       否
                               08 日           16 日           率 4.2%路支行上海浦东发
    展银行哈尔                    2012 年 04 月   2012 年 05 月   预期年收益
                       6,000                                                     6,000         22.75         22.75   是                       否
    滨分行营业                    26 日           31 日           率 3.9%部上海浦东发
    展银行哈尔                    2012 年 04 月   2012 年 05 月   预期年收益
                       8,000                                                     8,000         35.77         35.77   是                       否
    滨分行营业                    26 日           30 日           率 4.8%部
    上海浦东发                    2012 年 06 月   2012 年 07 月   预期年收益
                      12,000                                                                                         是                       否
    展银行哈尔                    06 日           12 日           率 4.5%
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    哈尔滨誉衡药业股份有限公司                                                          2012 年半年度报告全文滨分行营业部民生银行北
                             2012 年 05 月   2012 年 07 月   预期年收益
    京工体北路           2,500                                                                                           是                         否
                             17 日           17 日           率 4.9%支行民生银行北
                             2012 年 06 月   2012 年 08 月   预期年收益
    京工体北路           1,300                                                                                           是
                             14 日           14 日           率 4.8%支行
    合计                41,000           --              --           --            21,000         88.48         88.48        --                         --            --
         逾期未收回的本金和收益累计金额(元)
                                                             2012 年 4 月 10 日在北京市顺义区空港开发区 B 区裕华路融慧园 28 号楼会议室以现场结合通讯形式召开了第二届董事会
                                                             第九次会议,会议审议并通过了《关于使用部分自有资金投资低风险短期理财产品的议案》。根据公司及其全资子公司目
                                                             前资金情况,在保证公司及其全资子公司正常运营和资金安全的基础上,拟运用部分短期闲置自有资金,择机投资安全性、
                   委托理财情况说明                          流动性较高的理财品种,有利于提高资金使用效率,增加公司收益。 批准公司及其全资子公司使用不超过人民币二亿元
                                                             自有闲置资金投资低风险短期理财产品,资金可以滚动使用。授权公司管理层具体实施相关事宜,自本次董事会通过后一
                                                             年内有效。
                                                             截止至报告期末,尚在执行的理财金额总计为 2 亿元人民币。
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    哈尔滨誉衡药业股份有限公司                                                     2012 年半年度报告全文4、日常经营重大合同的履行情况
    1、2008年6月,公司全资子公司经纬医药与澳诺中国和澳诺青岛在哈尔滨签订了《产品总经销协议》,协议约定,经纬医药取得2008年6月1日至2013年5月31日期间澳诺中国产品-注册商标为“金辛金丐特”的葡萄糖酸钙锌口服溶液的全国总经销权,保证金2,000万元。合同正在履行中。
    2、2008年8月,贵州汉方集团有限公司、贵州泛特尔生物技术有限公司(合称甲方)与公司下属的经纬医药(乙方)签署了《人神经生长因子注射液产品合作协议》,约定甲方授权乙方共同参与甲方生产的人神经生长因子注射液产品报批,乙方在甲方产品报批工作按协议进度完成后,有权获得人神经因子注射液500AU/2ml、1000AU/2ml的全国独家总经销商的权利;乙方代理期限为十年,自甲方获得生产批件后开始计算。合同正在履行中。
    3、2008年9月,贵州汉方集团有限公司、贵州泛特尔生物技术有限公司(合称甲方)与经纬医药(乙方)及自然人邓杰(丙方)签署了《人神经生长因子注射液产品合作补充协议》,约定将原协议中“乙方取得人神经生长因子注射液生产批件后一周内向甲方支付用于人神经生长因子注射液1000AU/2ml的保证金900万元”的内容变更为“乙方在签订本补充协议之日起一周内支付给甲方人神经生长因子注射液1000AU/2ml的保证金1,000万元”。甲乙丙一致同意,任何一方违反原协议和补充协议的约定,违约方将赔偿守约方全部经济损失并额外赔偿6,000万元违约金。合同正在履行中。
    4、公司与哈药集团生物工程有限公司签订了《前列地尔注射液总代理合同》。根据协议规定,本公司已支付哈药集团生物工程有限公司保证金2400万元,代理销售产品前列地尔注射液。目前协议规定的代理期限已经到期,经双方友好协商,达成一致意见,待双方市场交接完毕,哈药生物集团生物工程有限公司退还剩余代理保证金。截止2012年6月30日尚有140万代理保证金未退还。
    5、2010年7月,公司与上海东富龙科技股份有限公司签订设备订购合同,合同标的为冷冻干燥机及配套自动进出料系统等,合同价款2460万元人民币,截止2012年6月30日已按合同约定支付85%的合同价款2091万元人民币,设备在调试运行。合同正在履行中。
    6、为确保公司头孢米诺产品原料符合日本明治制果株式会社头孢米诺药品的检验标准及质量标准,同意公司与珠海傲华医药科技有限公司签订《技术使用许可协议》。协议签署后珠海傲华医药科技有限公司独家向公司提供头孢米诺原料的生产技术,并保证使用该技术生产所得产品符合日本明治制果株式会社头孢米诺药品的检验标准及质量标准,并对生产过程中出现的技术问题进行及时解决,该技术相关的合成路线、工艺、质量标准等技术秘密,不得以任何方式向第三方泄露或公开发表。合同正在履行中。
    7、2011年6月,公司与中电奥星制药系统工程有限公司签订安装工程合同,合同标的为108车间净化安装工程,合同价款2,064.85万元人民币,截止2012年6月30日已按合同约定支付合同价款1,532.34万元人民币作为预付款,合同正在履行中。
    8、2011年9月14日,公司同日本明治制果株式会社就透明质酸钠产品合作意向达成一致,公司将在代理区域内销售透明质酸钠产品。
    9、2012年1月5日,公司同河南新帅克制药股份有限公司签订了硫酸氢氯吡格雷片(75mg)合作协议,协议约定关于协议产品合作事宜,对全国总经销权独家买断,买断金总金额为3,000万元,目前已付意向诚意金人民币3,000万元。3月23日该规格产品获得国家食品药品监督管理局颁发的生产批件。
    10、2012年2月27日,公司同美国坎伯兰制药公司签订了《布洛芬注射液和N-乙酰半胱氨酸注射液授权、销售和生产协议》。坎伯兰公司授予誉衡专有技术的独家许可,协议期间,誉衡在区域内进行生产、营销、经销、进口、宣传、推广和销售产品所合理需要的所有专有技术,并作为区域内的产品独家经销商、营销商、宣传商、推广商、进口商和销售商。协议从生效日期起至获得第一个产品生产批件后11年止。
    11、2012年1月12日公司与中科基业(北京)投资股份有限公司签订房屋租赁合同,租赁位于北京市海淀区学清路23号院1号楼汉华世纪大厦西楼(地上一层至五层,除保安室外),建筑面积9239.5平方米,拟作为誉衡嘉孕医疗投资有限公司经
                                                                                                      36 / 161
    哈尔滨誉衡药业股份有限公司                                                      2012 年半年度报告全文营场所。截止2012年6月30日,已预付相关房租及押金1476.17万元。合同正在履行中。5、其他重大合同√ 适用 □ 不适用
    1、2009年5月,公司(甲方)与陕西西大科技园发展有限公司(乙方)签订了《技术转让合同》,双方协商约定,乙方已获得中药新药秦龙苦素及注射用秦龙苦素临床批件(批件号码分别为2003L03259和2003L03260),乙方同意将秦龙苦素提取工艺的技术成果转让给甲方;2009年7月15日,甲乙双方签订了《技术转让合同》,合同约定,在上述2009年5月28日签订《技术转让合同》的基础上,乙方将秦龙苦素及注射用秦龙苦素新药项目的技术成果及与此相关的知识产权独家转让给甲方,使甲方拥有该项目的所有权。甲方需向乙方分四期支付5,000万元的技术转让费用。公司已支付了2,500万元技术转让费用,国家知识产权局已分别核准了将两项相关专利(专利号分别为ZL200410073488.7和ZL03114558.2)的专利权人由陕西西大科技园发展有限公司变更为本公司的申请。
    2、2010年11月及12月,公司先后同化合物SX004及其衍生药物美迪替尼的实际所有权出让方上海一善投资管理有限公司及薛楚标签订了《关于化合物SX004及其衍生出来的药物美迪替尼实际所有权转让协议》,受让其分别持有标的51%及49%的所有权,标的转让价格分别是3,500万元及3,000万元,第三方王志林为上海一善履行协议提供担保,该次交易总计使用超额募集资金6,500万元。按照合同前期支付4,460万元。
    3、2011年9月公司与明治公司签订了《协议书》、《技术合作合同》及《商标使用许可合同》,明治公司授权公司在中国大陆生产销售0.5g头孢米诺制剂时使用“美士灵”商标及产品名称,公司需向明治公司支付每支2元的技术及商标使用费用,上述协议有效期为10年。(十一)发行公司债的说明√ 适用 □ 不适用
    公司第二届董事会第八次会议、第二届董事会第十次会议以及公司2011年度股东大会审议通过,公司申请向社会公开发行公司债券,发行规模不超过8亿元(含8亿元)人民币。2012年6月27日,中国证监会发行审核委员会审核了公司首次公开发行公司债券的申请。公司于8月3日取得中国证券监督管理委员会于2012年8月2日核发的《关于核准哈尔滨誉衡药业股份有限公司公开发行债券的批复》(证监许可[2012]994号),批复如下:
    一、核准公司向社会公开发行面值不超过8亿元的公司债券;
    二、本次公司债券采用分期发行方式,首期发行面值不少于总发行面值的50%,自核准发行之日起6个月内完成,其余各期债券发行自核准发行之日起24个月内完成;
    三、公司发行公司债券应严格按照报送中国证券监督管理委员会的募集说明书及发行报告进行;
    四、本批复自核准发行之日起24个月有效;
    五、本批复自核准发行之日起至公司债券发行结束前,公司如发生影响本次债券发行的重大事项,应及时报告中国证券监督管理委员会并按有关规定处理。
    公司本次拟按照两期发行,第一期发行自中国证券监督管理委员会核准之日起六个月内按需择期发行,且不少于本期债券规模的50%;剩余债券在核准之日起二十四个月内发行完毕,具体发行时间由公司董事会及主承销商国信证券股份有限公司根据公司需要及市场情况协商确定,公司将根据公开发行债券的进展情况及时公告。
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    哈尔滨誉衡药业股份有限公司                                                           2012 年半年度报告全文(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项√ 适用 □ 不适用
             承诺事项                 承诺人         承诺内容         承诺时间          承诺期限       履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产置换时所作承诺
                                                   公司发行前
                                                   股东恒世达
                                                   昌、誉衡国际
                                                   以及百庚禹
                                                   丰承诺:自公
                                                   司股票上市                       自公司股票
                                    恒世达昌、誉   之日起三十                       上市之日起
                                                                    2010 年 06 月
    发行时所作承诺                     衡国际及百     六个月内,不                     三十六个月        正在履行中
                                                                    23 日
                                    庚禹丰         转让或者委                       内,即 2013
                                                   托他人管理                       年 6 月 23 日。
                                                   其持有的发
                                                   行人股份,也
                                                   不由发行人
                                                   回购其持有
                                                   的股份;
                                                   承诺如果公
                                                   司 2005 年度、
                                                   2006 年度按
                                                   照高新技术
                                                   企业税收优
                                                   惠政策所享
                                                   受的减按
                                                   15%的税率征
                                    恒世达昌以
                                                   收企业所得       2010 年 06 月
    其他对公司中小股东所作承诺         及朱吉满和                                      -                 正在履行中
                                                   税的税收优       23 日
                                    白莉惠夫妇
                                                   惠被认定无
                                                   效,本公司需
                                                   要补缴税金、
                                                   滞纳金、罚金
                                                   或承担其它
                                                   赔偿责任的,
                                                   将由恒世达
                                                   昌以及朱吉
                                                                                                             38 / 161
    哈尔滨誉衡药业股份有限公司                                            2012 年半年度报告全文
                                                    满和白莉惠
                                                    夫妇向本公
                                                    司予以全额
                                                    补偿,并承担
                                                    连带责任。
    承诺是否及时履行                     √ 是 □ 否 □ 不适用
    未完成履行的具体原因及下一步计划     -是否就导致的同业竞争和关联交易问
                                      □ 是 □ 否 √ 不适用题作出承诺
    承诺的解决期限                       -
    解决方式                             -
    承诺的履行情况                       -2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用(十三)其他综合收益细目
                                                                                           单位:元
                           项目                                    本期             上期1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额
                                                                                            39 / 161
    哈尔滨誉衡药业股份有限公司                                               2012 年半年度报告全文小计5.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额小计合计(十四)报告期内接待调研、沟通、采访等活动登记表
                                                                                 谈论的主要内容及提
    接待时间             接待地点       接待方式   接待对象类型   接待对象
                                                                                      供的资料
                                                                                产品销售情况、研发方
        2012 年
                        北京分公司      实地调研       机构       信诚基金      向及新药进展,募投项
    06 月 19 日
                                                                                目进展。
                                                                                产品销售情况、研发方
        2012 年
                        北京分公司      实地调研       机构       国信证券      向及新药进展,募投项
    06 月 19 日
                                                                                目进展。(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否 □ 不适用是否改聘会计师事务所□ 是 √ 否 □ 不适用(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用(十七)其他重大事项的说明□ 适用 √ 不适用(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用
                                                                                                 40 / 161
    哈尔滨誉衡药业股份有限公司                                                      2012 年半年度报告全文(十九)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
    第二届董事会第七次会议                                                                   巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 01 月 30 日
    决议公告                                                                          (http://www.cninfo.com.cn)独立董事关于第二届董事
                                                                                         巨潮资讯网
    会第七次会议相关事项的                                     2012 年 01 月 30 日
                                                                                  (http://www.cninfo.com.cn)独立意见
    关于投资设立全资子公司                                                                   巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 01 月 30 日
    的公告                                                                            (http://www.cninfo.com.cn)
    关于公司通讯地址变更的                                                                   巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 02 月 03 日
    公告                                                                              (http://www.cninfo.com.cn)
                                                                                         巨潮资讯网
    关于股东股权质押的公告      《中国证券报》、《证券时报》   2012 年 02 月 17 日
                                                                                  (http://www.cninfo.com.cn)
                                                                                         巨潮资讯网
    2011 年度业绩快报           《中国证券报》、《证券时报》   2012 年 02 月 29 日
                                                                                  (http://www.cninfo.com.cn)
    关于举行 2011 年年度报告                                                                 巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 03 月 22 日
    说明会的公告                                                                      (http://www.cninfo.com.cn)
    董事会关于募集资金年度                                                                   巨潮资讯网
                                                           2012 年 03 月 22 日
    使用情况的专项报告                                                                (http://www.cninfo.com.cn)
    年度募集资金存放与使用                                                                   巨潮资讯网
                                                           2012 年 03 月 22 日
    情况鉴证报告                                                                      (http://www.cninfo.com.cn)独立董事关于第二届董事
                                                                                         巨潮资讯网
    会第八次会议相关事项发                                     2012 年 03 月 22 日
                                                                                  (http://www.cninfo.com.cn)表的独立意见
    2011 年度独立董事述职报                                                                  巨潮资讯网
                                                           2012 年 03 月 22 日
    告(赵中秋)                                                                      (http://www.cninfo.com.cn)
                                                                                         巨潮资讯网
    职工代表大会决议公告        《中国证券报》、《证券时报》   2012 年 03 月 22 日
                                                                                  (http://www.cninfo.com.cn)国信证券股份有限公司关
    于公司 2011 年度《关于内                                                                 巨潮资讯网
                                                           2012 年 03 月 22 日
    部控制系统的评价说明》的                                                          (http://www.cninfo.com.cn)核查意见
    第二届董事会第八次会议                                                                   巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 03 月 22 日
    决议公告                                                                          (http://www.cninfo.com.cn)
    关于公司内部控制鉴证报                                                                   巨潮资讯网
                                                           2012 年 03 月 22 日
    告                                                                                (http://www.cninfo.com.cn)
    职工代表监事郑绛青女士                                                                   巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 03 月 22 日
    辞职的公告                                                                        (http://www.cninfo.com.cn)
                                                                                                          41 / 161
    哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文
    2011 年度独立董事述职报                                                                 巨潮资讯网
                                                           2012 年 03 月 22 日
    告(徐小舸)                                                                     (http://www.cninfo.com.cn)
    内部控制规范实施工作方                                                                  巨潮资讯网
                                                           2012 年 03 月 22 日
    案                                                                               (http://www.cninfo.com.cn)
                                                                                        巨潮资讯网
    2011 年年度审计报告                                        2012 年 03 月 22 日
                                                                                 (http://www.cninfo.com.cn)
                                                                                        巨潮资讯网
    2011 年年度报告摘要         《中国证券报》、《证券时报》   2012 年 03 月 22 日
                                                                                 (http://www.cninfo.com.cn)国信证券股份有限公司关
                                                                                        巨潮资讯网
    于公司 2011 年度募集资金                                   2012 年 03 月 22 日
                                                                                 (http://www.cninfo.com.cn)存放与使用专项核查报告
                                                                                        巨潮资讯网
    内部控制自我评价报告                                       2012 年 03 月 22 日
                                                                                 (http://www.cninfo.com.cn)
    关于董事张桂荣女士辞职                                                                  巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 03 月 22 日
    的公告                                                                           (http://www.cninfo.com.cn)
    第二届监事会第五次会议                                                                  巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 03 月 22 日
    决议公告                                                                         (http://www.cninfo.com.cn)
    关于召开公司 2011 年度股                                                                巨潮资讯网
                                                           2012 年 03 月 22 日
    东大会通知                                                                       (http://www.cninfo.com.cn)
    2011 年度独立董事述职报                                                                 巨潮资讯网
                                                           2012 年 03 月 22 日
    告(董琦)                                                                       (http://www.cninfo.com.cn)关于公司控股股东及其他
                                                                                        巨潮资讯网
    关联方资金占用情况专项                                     2012 年 03 月 22 日
                                                                                 (http://www.cninfo.com.cn)说明
    董事兼副总经理冷国庆先                                                                  巨潮资讯网
                                                           2012 年 03 月 22 日
    生辞职的公告                                                                     (http://www.cninfo.com.cn)
                                                                                        巨潮资讯网
    2011 年年度报告                                            2012 年 03 月 22 日
                                                                                 (http://www.cninfo.com.cn)国信证券股份有限公司关
    于公司使用闲置自有资金                                                                  巨潮资讯网
                                                           2012 年 04 月 11 日
    投资低风险短期理财产品                                                           (http://www.cninfo.com.cn)的核查意见
                                                                                        巨潮资讯网
    2012 年第一季度报告正文     《中国证券报》、《证券时报》   2012 年 04 月 11 日
                                                                                 (http://www.cninfo.com.cn)
                                                                                        巨潮资讯网
    2012 年第一季度报告全文                                    2012 年 04 月 11 日
                                                                                 (http://www.cninfo.com.cn)第二届董事会第九次会议
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    决议公告(现场结合通讯形                                   2012 年 04 月 11 日
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                                                                                                         42 / 161
    哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文关于使用部分自有闲置资
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    金购买低风险短期理财产      《中国证券报》、《证券时报》   2012 年 04 月 11 日
                                                                                 (http://www.cninfo.com.cn)品的公告独立董事关于第二届董事
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    会第九次会议相关事项发                                     2012 年 04 月 11 日
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    第二届监事会第六次会议                                                                  巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 04 月 11 日
    决议公告                                                                         (http://www.cninfo.com.cn)关于 2011 年度股东大会增
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    加临时提案及开通网络投      《中国证券报》、《证券时报》   2012 年 04 月 12 日
                                                                                 (http://www.cninfo.com.cn)票的补充通知
    2011 年度股东大会决议公                                                                 巨潮资讯网
                            《中国证券报》、《证券时报》   2012 年 04 月 24 日
    告                                                                               (http://www.cninfo.com.cn)
    2011 年度股东大会的法律                                                                 巨潮资讯网
                                                           2012 年 04 月 24 日
    意见书                                                                           (http://www.cninfo.com.cn)
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    公司章程修订对照表                                         2012 年 06 月 12 日
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    公司章程(2012 年 6 月)                                   2012 年 06 月 12 日
                                                                                 (http://www.cninfo.com.cn)第二届董事会第十次会议
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    决议公告(现场结合通讯形    《中国证券报》、《证券时报》   2012 年 06 月 12 日
                                                                                 (http://www.cninfo.com.cn)式)关于取得中国证券监督管
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    理委员会核准发行公司债      《中国证券报》、《证券时报》   2012 年 08 月 07 日
                                                                                 (http://www.cninfo.com.cn)券批复的公告
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    哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文
                                          八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否 □ 不适用(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元财务附注中报表的单位为:人民币元1、合并资产负债表编制单位: 哈尔滨誉衡药业股份有限公司
                                                                                                     单位: 元
              项目                 附注                期末余额                      期初余额流动资产:
    货币资金                                               1,281,646,236.87               1,453,522,599.70
    结算备付金                                                               -                             -
    拆出资金                                                                 -                             -
    交易性金融资产                                           200,000,000.00                                -
    应收票据                                                       420,000.00                   2,878,210.00
    应收账款                                                     31,009,350.48                  3,188,085.06
    预付款项                                                 190,456,327.27                200,040,023.77
    应收保费                                                                 -                             -
    应收分保账款                                                             -                             -
    应收分保合同准备金                                                       -                             -
    应收利息                                                                 -                 20,250,000.00
    应收股利                                                                 -                             -
    其他应收款                                                   96,639,054.24                 66,997,538.18
    买入返售金融资产                                                         -                             -
    存货                                                         66,081,678.92                 72,473,723.73
    一年内到期的非流动资产                                                   -                             -
                                                                                                       44 / 161
    哈尔滨誉衡药业股份有限公司                      2012 年半年度报告全文
    其他流动资产                              -                           -
    流动资产合计                   1,866,252,647.78            1,819,350,180.44非流动资产:
    发放委托贷款及垫款                        -                           -
    可供出售金融资产                          -                           -
    持有至到期投资                            -                           -
    长期应收款                                -                           -
    长期股权投资                  1,081,465.70                1,081,465.70
    投资性房地产                              -                           -
    固定资产                    226,258,215.35              231,112,401.69
    在建工程                    207,446,970.02              142,033,720.63
    工程物资                                  -                           -
    固定资产清理                              -                   3,935.83
    生产性生物资产                            -                           -
    油气资产                                  -                           -
    无形资产                     66,038,715.38               53,397,731.35
    开发支出                     24,950,698.09               25,024,418.04
    商誉                         34,169,999.58               34,169,999.58
    长期待摊费用                    738,650.36                1,197,706.55
    递延所得税资产                3,224,171.70                4,882,051.45
    其他非流动资产                            -                           -
    非流动资产合计                  563,908,886.18              492,903,430.82
    资产总计                       2,430,161,533.96            2,312,253,611.26流动负债:
    短期借款                                  -                           -
    向中央银行借款                            -                           -
    吸收存款及同业存放                        -                           -
    拆入资金                                  -                           -
    交易性金融负债                            -                           -
    应付票据                      2,750,700.00                7,200,500.00
    应付账款                     35,017,093.47               30,416,277.20
    预收款项                      2,184,297.89                2,184,297.89
    卖出回购金融资产款                        -                           -
    应付手续费及佣金                          -                           -
                                                                     45 / 161
    哈尔滨誉衡药业股份有限公司                      2012 年半年度报告全文
    应付职工薪酬                     724,040.11                  949,659.87
    应交税费                      13,564,575.21                8,765,723.55
    应付利息                                   -                           -
    应付股利                                   -                           -
    其他应付款                    73,189,147.38               31,757,376.62
    应付分保账款                               -                           -
    保险合同准备金                             -                           -
    代理买卖证券款                             -                           -
    代理承销证券款                             -                           -
    一年内到期的非流动负债                     -                           -
    其他流动负债                               -                           -
    流动负债合计                     127,429,854.06               81,273,835.13非流动负债:
    长期借款                      27,500,000.00               30,000,000.00
    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                             -               3,037,500.00
    其他非流动负债                   596,000.00                  596,000.00
    非流动负债合计                    28,096,000.00               33,633,500.00
    负债合计                         155,525,854.06              114,907,335.13所有者权益(或股东权益):
    实收资本(或股本)           280,000,000.00              280,000,000.00
    资本公积                    1,508,368,180.53            1,508,368,180.53
    减:库存股                                 -                           -
    专项储备                                   -                           -
    盈余公积                      52,355,305.31               52,355,305.31
    一般风险准备                               -                           -
    未分配利润                   405,220,589.38              327,367,231.63
    外币报表折算差额                           -                           -
    归属于母公司所有者权益合计      2,245,944,075.22            2,168,090,717.47
    少数股东权益                  28,691,604.68               29,255,558.66
    所有者权益(或股东权益)合计    2,274,635,679.90            2,197,346,276.13
                                                                      46 / 161
    哈尔滨誉衡药业股份有限公司                                                   2012 年半年度报告全文负债和所有者权益(或股东权
                                                           2,430,161,533.96               2,312,253,611.26益)总计
    法定代表人:朱吉满                      主管会计工作负责人:杨华蓉                会计机构负责人:赵金宇2、母公司资产负债表
                                                                                                    单位: 元
              项目               附注                 期末余额                      期初余额流动资产:
    货币资金                                              1,147,892,108.38               1,276,562,458.86
    交易性金融资产                                          158,000,000.00                                -
    应收票据                                                      420,000.00                   2,263,300.00
    应收账款                                                    29,689,996.01                  1,862,686.39
    预付款项                                                167,908,460.03                173,310,707.74
    应收利息                                                                -                 20,250,000.00
    应收股利                                                                -                             -
    其他应收款                                                  53,828,806.31                 49,843,273.54
    存货                                                        48,090,024.42                 59,119,171.45
    一年内到期的非流动资产                                                  -                             -
    其他流动资产                                                            -                             -
    流动资产合计                                              1,605,829,395.15               1,583,211,597.98非流动资产:
    可供出售金融资产                                                        -                             -
    持有至到期投资                                                          -                             -
    长期应收款                                                              -                             -
    长期股权投资                                            351,519,890.16                291,519,890.16
    投资性房地产                                                            -                             -
    固定资产                                                209,238,631.96                212,840,827.75
    在建工程                                                159,490,950.82                102,922,574.33
    工程物资                                                                -                             -
    固定资产清理                                                            -                      3,935.83
    生产性生物资产                                                          -                             -
    油气资产                                                                -                             -
    无形资产                                                    27,455,133.47                 22,820,251.31
    开发支出                                                     8,676,387.89                  8,821,800.98
                                                                                                      47 / 161
    哈尔滨誉衡药业股份有限公司                      2012 年半年度报告全文
    商誉                                       -                           -
    长期待摊费用                     502,396.38                  793,491.82
    递延所得税资产                 1,368,605.12                2,703,875.45
    其他非流动资产                             -                           -
    非流动资产合计                   758,251,995.80              642,426,647.63
    资产总计                        2,364,081,390.95            2,225,638,245.61流动负债:
    短期借款                                   -                           -
    交易性金融负债                             -                           -
    应付票据                       2,750,700.00                7,200,500.00
    应付账款                      29,305,027.66               26,202,988.73
    预收款项                                   -                           -
    应付职工薪酬                     283,026.07                   -57,765.64
    应交税费                      18,197,794.80                6,862,693.86
    应付利息                                   -                           -
    应付股利                                   -                           -
    其他应付款                    68,418,732.67               10,857,204.22
    一年内到期的非流动负债                     -                           -
    其他流动负债                               -                           -
    流动负债合计                     118,955,281.20               51,065,621.17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                             -               3,037,500.00
    其他非流动负债                             -                           -
    非流动负债合计                              0.00               3,037,500.00
    负债合计                         118,955,281.20               54,103,121.17所有者权益(或股东权益):
    实收资本(或股本)           280,000,000.00              280,000,000.00
    资本公积                    1,508,119,070.29            1,508,119,070.29
    减:库存股                                 -                           -
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    哈尔滨誉衡药业股份有限公司                                     2012 年半年度报告全文
    专项储备                                               0.00                             -
    盈余公积                                      52,355,305.31                 52,355,305.31
    一般风险准备                                              -                             -
    未分配利润                                404,651,734.15                331,060,748.84
    外币报表折算差额                                          -                             -
    所有者权益(或股东权益)合计                2,245,126,109.75               2,171,535,124.44负债和所有者权益(或股东权
                                             2,364,081,390.95               2,225,638,245.61益)总计3、合并利润表
                                                                                      单位: 元
              项目               附注   本期金额                      上期金额
    一、营业总收入                                333,124,341.47                254,966,833.88
    其中:营业收入                            333,124,341.47                254,966,833.88
            利息收入                                           -                             -
            已赚保费                                           -                             -
            手续费及佣金收入                                   -                             -
    二、营业总成本                                239,574,710.11                177,728,443.97
    其中:营业成本                            130,976,786.86                124,786,075.12
            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                          4,266,651.16                  2,882,974.97
            销售费用                               64,133,927.29                 22,292,345.17
            管理费用                               55,650,119.89                 31,622,827.79
            财务费用                           -15,720,917.10                    -3,077,726.64
            资产减值损失                             268,142.01                    -778,052.44
    加     :公允价值变动收益
                                                               -                             -(损失以“-”号填列)
            投资收益(损失以                         884,759.13                    -929,676.65
                                                                                        49 / 161
    哈尔滨誉衡药业股份有限公司                                                        2012 年半年度报告全文“-”号填列)
              其中:对联营企业和
                                                                                                      -929,676.65合营企业的投资收益
              汇兑收益(损失以“-”
                                                                                  -                             -号填列)三、营业利润(亏损以“-”号
                                                                      94,434,390.49                 76,308,713.26填列)
        加   :营业外收入                                                27,326.02                     43,170.00
        减   :营业外支出                                               104,635.83                    108,798.84
              其中:非流动资产处
                                                                           3,935.83                      8,798.84置损失四、利润总额(亏损总额以“-”
                                                                      94,357,080.68                 76,243,084.42号填列)
        减:所得税费用                                                17,067,676.91                 12,359,124.66五、净利润(净亏损以“-”号
                                                                      77,289,403.77                 63,883,959.76填列)
        其中:被合并方在合并前实
                                                                                  -                             -现的净利润
        归属于母公司所有者的净
                                                                      77,853,357.75                 63,883,959.76利润
        少数股东损益                                                    -563,953.98                             -
    六、每股收益:                                               --                            --
        (一)基本每股收益                                                     0.28                          0.23
        (二)稀释每股收益                                                     0.28                          0.23
    七、其他综合收益                                                                 -                             -
    八、综合收益总额                                                     77,289,403.77                 63,883,959.76
        归属于母公司所有者的综
                                                                      77,853,357.75                 63,883,959.76合收益总额
        归属于少数股东的综合收
                                                                        -563,953.98                             -益总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0 元。
    法定代表人:朱吉满                           主管会计工作负责人:杨华蓉                会计机构负责人:赵金宇4、母公司利润表
                                                                                                         单位: 元
                项目                  附注                 本期金额                      上期金额
                                                                                                           50 / 161
      哈尔滨誉衡药业股份有限公司                                     2012 年半年度报告全文
    一、营业收入                                       216,956,873.08               128,999,925.08
        减:营业成本                                 45,819,537.26                32,633,323.07
            营业税金及附加                            3,214,075.79                 1,813,116.58
            销售费用                                 47,488,348.86                 8,820,612.17
            管理费用                                 46,491,357.29                24,252,448.26
            财务费用                                -13,872,061.44                -2,929,554.17
            资产减值损失                               164,853.10                     13,214.29
        加:公允价值变动收益(损
                                                                 -                            -失以“-”号填列)
            投资收益(损失以“-”
                                                       585,197.63                 52,015,859.10号填列)
            其中:对联营企业和合
                                                                 -                  -929,676.65营企业的投资收益二、营业利润(亏损以“-”号
                                                     88,235,959.85               116,412,623.98填列)
        加:营业外收入                                   16,512.02                    57,794.48
        减:营业外支出                                 103,935.83                   108,798.84
            其中:非流动资产处置
                                                          3,935.83                     8,798.84损失三、利润总额(亏损总额以“-”
                                                     88,148,536.04               116,361,619.62号填列)
        减:所得税费用                               14,557,550.73                 8,065,095.29四、净利润(净亏损以“-”号
                                                     73,590,985.31               108,296,524.33填列)
    五、每股收益:                                 -                           -
        (一)基本每股收益                                    0.26                         0.39
        (二)稀释每股收益                                    0.26                         0.39
    六、其他综合收益                                                -                            -
    七、综合收益总额                                    73,590,985.31               108,296,524.335、合并现金流量表
                                                                                       单位: 元
                 项目                本期金额                         上期金额一、经营活动产生的现金流量:
        销售商品、提供劳务收到的现
                                                370,489,807.82                   292,385,262.73金
                                                                                         51 / 161
    哈尔滨誉衡药业股份有限公司                      2012 年半年度报告全文
       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                            -                           -
       收到其他与经营活动有关的现
                                     29,316,820.91              63,304,123.40金
    经营活动现金流入小计                399,806,628.73             355,689,386.13
       购买商品、接受劳务支付的现
                                    156,967,049.89             161,949,590.75金
       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
                                     32,228,807.91              21,149,191.60现金
       支付的各项税费                50,866,856.14              40,788,983.04
       支付其他与经营活动有关的现
                                     52,123,101.70              88,215,545.00金
    经营活动现金流出小计                292,185,815.64             312,103,310.39
    经营活动产生的现金流量净额          107,620,813.09              43,586,075.74二、投资活动产生的现金流量:
       收回投资收到的现金           210,000,000.00                           -
                                                                       52 / 161
    哈尔滨誉衡药业股份有限公司                      2012 年半年度报告全文
      取得投资收益所收到的现金         884,759.13                            -
      处置固定资产、无形资产和其
                                        27,595.00                    1,625.00他长期资产收回的现金净额
      处置子公司及其他营业单位收
                                                 -                           -到的现金净额
      收到其他与投资活动有关的现
                                                 -                           -金
    投资活动现金流入小计               210,912,354.13                    1,625.00
      购建固定资产、无形资产和其
                                    99,795,535.26               58,443,152.98他长期资产支付的现金
      投资支付的现金               419,900,000.00                            -
      质押贷款净增加额                           -                           -
      取得子公司及其他营业单位支
                                                 -               5,361,351.31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               519,695,535.26               63,804,504.29
    投资活动产生的现金流量净额         -308,783,181.13             -63,802,879.29三、筹资活动产生的现金流量:
      吸收投资收到的现金                         -                           -
      其中:子公司吸收少数股东投
                                                 -                           -资收到的现金
      取得借款收到的现金                         -                           -
      发行债券收到的现金                         -                           -
      收到其他与筹资活动有关的现
                                    32,908,144.94                2,463,260.99金
    筹资活动现金流入小计                32,908,144.94                2,463,260.99
      偿还债务支付的现金              2,500,000.00
      分配股利、利润或偿付利息支
                                      1,120,643.05              70,187,966.09付的现金
      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
                                          1,496.68                           -金
    筹资活动现金流出小计                  3,622,139.73              70,187,966.09
    筹资活动产生的现金流量净额          29,286,005.21              -67,724,705.10
    四、汇率变动对现金及现金等价物                   -                           -
                                                                       53 / 161
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    五、现金及现金等价物净增加额               -171,876,362.83                  -87,941,508.65
        加:期初现金及现金等价物余
                                            1,453,522,599.70              1,538,322,600.66额
    六、期末现金及现金等价物余额               1,281,646,236.87              1,450,381,092.016、母公司现金流量表
                                                                                   单位: 元
                 项目                本期金额                     上期金额一、经营活动产生的现金流量:
        销售商品、提供劳务收到的现
                                                233,045,916.65               158,475,570.78金
        收到的税费返还                                       -                            -
        收到其他与经营活动有关的现
                                                  2,097,436.56                 1,827,644.98金
    经营活动现金流入小计                           235,143,353.21               160,303,215.76
        购买商品、接受劳务支付的现
                                                 51,075,558.19                62,166,598.63金
        支付给职工以及为职工支付的
                                                 19,482,546.93                13,671,377.54现金
        支付的各项税费                           37,898,730.14                26,709,193.20
        支付其他与经营活动有关的现
                                                 26,572,365.39                14,820,129.77金
    经营活动现金流出小计                           135,029,200.65               117,367,299.14
    经营活动产生的现金流量净额                     100,114,152.56                42,935,916.62二、投资活动产生的现金流量:
        收回投资收到的现金                      140,000,000.00
        取得投资收益所收到的现金                   585,197.63                 52,945,535.75
        处置固定资产、无形资产和其
                                                     27,595.00                     1,625.00他长期资产收回的现金净额
        处置子公司及其他营业单位收
                                                             -                            -到的现金净额
        收到其他与投资活动有关的现
                                                             -                            -金
    投资活动现金流入小计                           140,612,792.63                52,947,160.75
        购建固定资产、无形资产和其               44,439,867.77                51,554,518.34
                                                                                     54 / 161
      哈尔滨誉衡药业股份有限公司                                                      2012 年半年度报告全文他长期资产支付的现金
       投资支付的现金                                       367,900,000.00                       75,380,000.00
       取得子公司及其他营业单位支
                                                                          -                      75,380,000.00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                                       412,339,867.77                      126,934,518.34
    投资活动产生的现金流量净额                                 -271,727,075.14                      -73,987,357.59三、筹资活动产生的现金流量:
       吸收投资收到的现金                                                 -                                     -
       取得借款收到的现金                                                 -                                     -
       发行债券收到的现金                                                 -                                     -
       收到其他与筹资活动有关的现
                                                             62,908,144.94                       12,463,260.99金
    筹资活动现金流入小计                                        62,908,144.94                       12,463,260.99
       偿还债务支付的现金                                                 -                                     -
       分配股利、利润或偿付利息支
                                                                          -                      70,187,966.09付的现金
       支付其他与筹资活动有关的现
                                                             19,965,572.84                       26,798,423.44金
    筹资活动现金流出小计                                        19,965,572.84                       96,986,389.53
    筹资活动产生的现金流量净额                                  42,942,572.10                       -84,523,128.54四、汇率变动对现金及现金等价物
                                                                          -                                     -的影响
    五、现金及现金等价物净增加额                               -128,670,350.48                     -115,574,569.51
       加:期初现金及现金等价物余
                                                        1,276,562,458.86                       1,431,088,155.41额
    六、期末现金及现金等价物余额                           1,147,892,108.38                       1,315,513,585.907、合并所有者权益变动表本期金额
                                                                                                      单位: 元
                                                                    本期金额
                                               归属于母公司所有者权益                                  所有者
            项目                                                                             少数股
                              实收   资本   减:库   专项      盈余     一般   未分                    权益合
                                                                                      其他   东权益
                              资本   公积   存股     储备      公积     风险   配利                      计
                                                                                                         55 / 161
    哈尔滨誉衡药业股份有限公司                                                                                  2012 年半年度报告全文
                            (或                                                      准备           润
                            股本)一、上年年末余额
       加:会计政策变更     -           -           -          -          -           -          -           -          -             -
           前期差错更正     -           -           -          -          -           -          -           -          -             -
           其他             -           -           -          -          -           -          -           -          -             -
                                280,0   1,508,                                52,35                  327,3
                                                                                                                            29,255,   2,197,34
    二、本年年初余额                00,00       368,1       0.00       0.00   5,305.          0.00       67,23       0.00
                                                                                                                            558.66    6,276.13
                                 0.00       80.53                               31                    1.63
                                                                                                     77,85
    三、本期增减变动金额(减                                                                                                -563,95       77,289,4
                            -           -           -          -          -           -          3,357.             -
    少以“-”号填列)                                                                                                            3.98        03.77
                                                                                                       75
                                                                                                     77,85
                                                                                                                        -563,95       77,289,4
    (一)净利润                -           -           -          -          -           -          3,357.             -
                                                                                                                              3.98        03.77
                                                                                                       75
    (二)其他综合收益          -           -           -          -          -           -                      -
                                                                                                     77,85
                                                                                                                        -563,95       77,289,4
    上述(一)和(二)小计      -           -           -          -          -           -          3,357.             -
                                                                                                                              3.98        03.77
                                                                                                       75(三)所有者投入和减少资
                                 0.00        0.00       0.00       0.00        0.00       0.00        0.00       0.00         0.00         0.00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                   0.00        0.00       0.00       0.00        0.00       0.00        0.00       0.00         0.00         0.00
    1.提取盈余公积             -           -           -          -          -           -          -           -          -             -
    2.提取一般风险准备         -           -           -          -          -           -          -           -          -             -3.对所有者(或股东)的
                            -           -           -          -          -           -          -           -          -             -分配
    4.其他                     -           -           -          -          -           -          -           -          -             -
    (五)所有者权益内部结转         0.00        0.00       0.00       0.00        0.00       0.00        0.00       0.00         0.00         0.001.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         -           -           -          -          -           -          -           -          -             -
                                                                                                                                          56 / 161
      哈尔滨誉衡药业股份有限公司                                                                                   2012 年半年度报告全文
    4.其他                      -           -           -          -          -           -          -           -          -             -
    (六)专项储备              -           -           -          -          -           -          -           -          -             -
    1.本期提取                  -           -           -          -          -           -          -           -          -             -
    2.本期使用                  -           -           -          -          -           -          -           -          -             -
    (七)其他                   -           -           -          -          -           -          -           -          -             -
                                  280,0   1,508,                                52,35                  405,2
                                                                                                                              28,691,   2,274,63
    四、本期期末余额                 00,00       368,1       0.00       0.00   5,305.             -       20,58          -
                                                                                                                              604.68    5,679.90
                                   0.00       80.53                               31                    9.38上年金额
                                                                                                                                        单位: 元
                                                                                   上年金额
                                                           归属于母公司所有者权益
                              实收                                                                                                          所有者
            项目                                                                        一般       未分                   少数股
                              资本        资本        减:库     专项       盈余                                                            权益合
                                                                                        风险       配利        其他       东权益
                              (或        公积        存股       储备       公积                                                              计
                                                                                        准备           润
                              股本)一、上年年末余额
       加:同一控制下企业合
                              -           -           -          -          -           -          -           -          -             -并产生的追溯调整
       加:会计政策变更       -           -           -          -          -           -          -           -          -             -
           前期差错更正       -           -           -          -          -           -          -           -          -             -
           其他               -           -           -          -          -           -          -           -          -             -
                                  140,0   1,647,                                35,72                  297,1
                                                                                                                                        2,120,74
    二、本年年初余额                 00,00       868,1                         1,747.                     52,52          -
                                                                                                                                        2,457.91
                                   0.00       80.53                               62                    9.76
                                  140,0   -139,5                                16,63                  30,21
    三、本期增减变动金额(减                                                                                                     29,255,   76,603,8
                                  00,00       00,00                         3,557.                 4,701.             -
    少以“-”号填列)                                                                                                           558.66          18.22
                                   0.00        0.00                               69                     87
                                                                                                       116,8
                                                                                                                          -342,75       116,505,
    (一)净利润                 -           -           -          -          -           -              48,25          -
                                                                                                                                7.21         502.35
                                                                                                        9.56
    (二)其他综合收益           -           -           -          -          -           -                      -          -             -
                                                                                                       116,8
                                                                                                                          -342,75       116,505,
    上述(一)和(二)小计       -           -           -          -          -           -              48,25          -
                                                                                                                                7.21         502.35
                                                                                                        9.56
    (三)所有者投入和减少资                     500,0                                                                           29,598,   30,098,3
                                   0.00                   0.00       0.00        0.00       0.00        0.00       0.00
    本                                           00.00                                                                           315.87          15.87
    1.所有者投入资本            -           -           -          -          -           -          -           -          -             -
                                                                                                                                              57 / 161
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                            -           -           -            -          -            -          -             -          -             -益的金额
                                            500,0                                                                                29,598,   30,098,3
    3.其他                    -                              -            -           -           -           -            -
                                            00.00                                                                                315.87          15.87
                                                                                16,63               -86,63
                                                                                                                                               -70,000,
    (四)利润分配                  0.00        0.00       0.00         0.00   3,557.           0.00   3,557.            0.00         0.00
                                                                                                                                                000.00
                                                                                  69                      69
                                                                                16,63               -16,63
    1.提取盈余公积                    -           -          -            -   3,557.                  3,557.               -             -                -
                                                                                  69                      69
    2.提取一般风险准备                -           -          -            -           -           -                        -             -                -
                                                                                                    -70,00
    3.对所有者(或股东)的                                                                                                                       -70,000,
                                    -           -          -            -           -           -   0,000.               -             -
    分配                                                                                                                                           000.00
                                                                                                          00
    4.其他                            -           -          -            -           -           -                        -             -                -
                                140,0   -140,0
    (五)所有者权益内部结转       00,00       00,00       0.00         0.00        0.00        0.00        0.00         0.00         0.00           0.00
                                 0.00        0.00
                                140,0   -140,01.资本公积转增资本(或
                                00,00       00,00          -            -           -           -           -            -             -                -股本)
                                 0.00        0.002.盈余公积转增资本(或
                            -           -           -            -          -            -          -             -          -             -股本)
    3.盈余公积弥补亏损        -           -           -            -          -            -          -             -          -             -
    4.其他                    -           -           -            -          -            -          -             -          -             -
    (六)专项储备            -           -           -            -          -            -          -             -          -             -
    1.本期提取                -           -           -            -          -            -          -             -          -             -
    2.本期使用                -           -           -            -          -            -          -             -          -             -
    (七)其他                 -           -           -            -          -            -          -             -          -             -
                                280,0   1,508,                                  52,35                   327,3
                                                                                                                                 29,255,   2,197,34
    四、本期期末余额               00,00       368,1       0.00         0.00   5,305.           0.00       67,23         0.00
                                                                                                                                 558.66    6,276.13
                                 0.00       80.53                                 31                     1.638、母公司所有者权益变动表本期金额
                                                                                                                                           单位: 元
                                                                                    本期金额
              项目
                                 实收资        资本公          减:库存         专项储        盈余公            一般风       未分配            所有者
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                             本(或股          积       股       备         积       险准备        利润       权益合
                                  本)                                                                          计一、上年年末余额
       加:会计政策变更                  -          -        -        -          -            -           -            -
          前期差错更正                   -          -        -        -          -            -           -            -
          其他                           -          -        -        -          -            -           -            -
                             280,000,        1,508,11                     52,355,3                331,060,    2,171,53
    二、本年年初余额                                         0.00     0.00                  0.00
                                  000.00     9,070.29                       05.31                  748.84     5,124.44
    三、本期增减变动金额(减少                                                                        73,590,9    73,590,9
                                         -          -        -        -          -            -
    以“-”号填列)                                                                                    85.31       85.31
                                                                                                  73,590,9    73,590,9
    (一)净利润                             -          -        -        -          -            -
                                                                                                    85.31       85.31
    (二)其他综合收益                       -          -        -        -          -            -           -            -
                                                                                                  73,590,9    73,590,9
    上述(一)和(二)小计              0.00         0.00    0.00     0.00        0.00      0.00
                                                                                                    85.31       85.31
    (三)所有者投入和减少资本          0.00         0.00    0.00     0.00        0.00      0.00          0.00        0.00
    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                      0.00         0.00    0.00     0.00        0.00      0.00          0.00        0.00
    1.提取盈余公积                          -          -        -        -          -            -           -            -
    2.提取一般风险准备                      -          -        -        -          -            -           -            -3.对所有者(或股东)的分
                                         -          -        -        -          -            -           -            -配
    4.其他                                  -          -        -        -          -            -           -            -
    (五)所有者权益内部结转            0.00         0.00    0.00     0.00        0.00      0.00          0.00        0.001.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                                  -          -        -        -          -            -           -            -
    (六)专项储备                     0.00         0.00    0.00     0.00        0.00      0.00          0.00        0.00
    1.本期提取                              -          -        -        -          -            -           -            -
    2.本期使用                              -          -        -        -          -            -           -            -
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    (七)其他                          0.00         0.00         0.00      0.00          0.00        0.00          0.00         0.00
                              280,000,        1,508,11                             52,355,3                  404,651,     2,245,12
    四、本期期末余额                                              0.00      0.00                         -
                                   000.00     9,070.29                               05.31                    734.15      6,109.75上年金额
                                                                                                                          单位: 元
                                                                         上年金额
                               实收资                                                                                     所有者
              项目                            资本公       减:库存   专项储       盈余公       一般风       未分配
                              本(或股                                                                                    权益合
                                                积           股         备           积         险准备        利润
                                   本)                                                                                     计一、上年年末余额
       加:会计政策变更                   -            -          -            -            -            -            -            -
           前期差错更正                   -            -          -            -            -            -            -            -
           其他                           -            -          -            -            -            -            -            -
                               140,000,       1,647,61                             35,721,7                  251,358,     2,074,69
    二、本年年初余额                                              0.00            -                         -
                                   000.00     9,070.29                                47.62                   729.64      9,547.55
    三、本期增减变动金额(减少    140,000,       -139,500                             16,633,5                  79,702,0     96,835,5
                                                                  -            -                         -
    以“-”号填列)                  000.00      ,000.00                                57.69                    19.20        76.89
                                                                                                             166,335,     166,335,
    (一)净利润                             -            -          -            -            -            -
                                                                                                              576.89       576.89
    (二)其他综合收益                       -            -          -            -            -            -
                                                                                                             166,335,     166,335,
    上述(一)和(二)小计                   -            -          -            -            -            -
                                                                                                              576.89       576.89
                                              500,000.                                                                    500,000.
    (三)所有者投入和减少资本          0.00                      0.00      0.00          0.00        0.00          0.00
                                                     00                                                                          00
    1.所有者投入资本                        -            -          -            -            -            -            -            -2.股份支付计入所有者权益
                                          -            -          -            -            -            -            -            -的金额
                                              500,000.                                                                    500,000.
    3.其他                                                          -            -            -            -            -
                                                     00                                                                          00
                                                                                   16,633,5                  -86,633,     -70,000,
    (四)利润分配                      0.00         0.00         0.00      0.00                      0.00
                                                                                      57.69                   557.69       000.00
                                                                                   16,633,5                  -16,633,
    1.提取盈余公积                          -            -          -            -                         -                         -
                                                                                      57.69                   557.69
    2.提取一般风险准备                      -            -          -            -            -            -            -            -
    3.对所有者(或股东)的分                                                                                   -70,000,     -70,000,
                                          -            -          -            -            -            -
    配                                                                                                           000.00       000.00
    4.其他                                  -            -          -            -            -            -
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                                140,000,     -140,000
    (五)所有者权益内部结转                               0.00      0.00       0.00     0.00       0.00       0.00
                                    000.00    ,000.00
    1.资本公积转增资本(或股      140,000,     -140,000
                                                           -         -          -        -          -          -
    本)                               000.00    ,000.002.盈余公积转增资本(或股
                                         -          -      -         -          -        -          -          -本)
    3.盈余公积弥补亏损                     -          -      -         -          -        -          -          -
    4.其他                                 -          -      -         -          -        -          -          -
    (六)专项储备                         -          -      -         -          -        -          -          -
    1.本期提取                             -          -      -         -          -        -          -          -
    2.本期使用                             -          -      -         -          -        -          -          -
    (七)其他                              -          -      -         -          -        -          -          -
                                280,000,     1,508,11                    52,355,3            331,060,   2,171,53
    四、本期期末余额                                          -         -                0.00
                                    000.00   9,070.29                      05.31              748.84    5,124.44(三)公司基本情况
       1、历史沿革
       哈尔滨誉衡药业股份有限公司(以下简称公司或本公司)前身系哈尔滨誉衡药业有限公司,始建于2000年3月27日。2008年6月5日商务部以商资批[2008]659号文《商务部关于同意哈尔滨誉衡药业有限公司变更为外商投资股份有限公司的批复》批准,由哈尔滨誉衡药业有限公司整体变更设立为股份有限公司,股本为10,500万股(每股面值1元),注册资本为10,500万元。
       经中国证券监督管理委员会《关于核准哈尔滨誉衡药业股份有限公司首次公开发行股票的批复》(证监许可[2010]661号)核准,公司于2010年6月7日向社会公众发行人民币普通股(A股)股票3,500万股(每股面值1元),发行后注册资本变更为人民币14,000万元。
       2011年3月14日,根据股东大会批准的2010年度权益分配方案,本公司按总股本140,000,000股为基数,以资本公积向全体股东每10股转增10股,转增后本公司的总股本变更为280,000,000股。
       企业法人营业执照注册号:230000400002254;法定代表人:朱吉满;注册地址:黑龙江省哈尔滨市呼兰区利民经济技术开发区北京路29号;
       本公司母公司是:哈尔滨恒世达昌科技有限公司;
       本公司的最终控制方:朱吉满、白莉惠夫妇。
       2、所处行业
       公司所属行业为医药制造、医药销售。
       3、经营范围
       (1)母公司经营范围:
       生产销售小容量注射剂、冻干粉针剂(含抗肿瘤药、头孢菌素类)、片剂、胶囊剂、颗粒剂(均为头孢菌素类)、栓剂、粉针剂(头孢菌素类)(药品生产许可证有效期至2015年12月31日)、技术咨询、工艺技术转让、技术开发。
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    (2)子公司经营范围:
    哈尔滨誉衡经纬医药发展有限公司:化学药制剂、中成药、抗生素、生化药品、化学原料、生物制品批发;经营诺海牌锌钙特软胶囊; 一般经营项目:医药技术开发、技术咨询、技术转让、技术服务;货物进出口、技术进出口。
    哈尔滨吉尔生物科技有限公司:高新技术产品的开发、生产、销售;加工农副产品;收购农副产品(不含粮油)。(以上法律行政法规禁止的不得经营)。
    北京美迪康信医药科技有限公司:医药技术开发,技术咨询,技术转让;商务服务;劳务服务;信息咨询(不含中介服务)技术推广服务;国内贸易(需许可经营的凭许可证经营)。
    吉林省靶向生物医药科技有限公司:生物医药研发;技术转让;医药信息咨询服务;化工原料(不含化学危险品)的生产(凭环保许可证生产)及销售;生化试剂、分析仪器、电子仪器销售。
    广州新花城生物科技有限公司:心脑血管生物药品的技术研究及技术咨询。
    山东竣博医药有限公司:中成药、化学原料药、化学药制剂、抗生素、生化药品、生物制品(除疫苗)的销售。
    山东誉衡药业有限公司:依帕司他、雷诺嗪、埃索美拉唑钠、阿戈美拉汀、盐酸莫西沙星原料药建设项目的筹建(筹建期至2013年1月5日,筹建期不得开展生产经营活动,只限办理许可证或批准文件用)。
    誉衡嘉孕医疗投资有限公司:项目投资;项目管理。
    (3)孙公司经营范围:
    山东新花城医药科技有限公司:银杏内酯B注射剂配套原料药生产项目的筹建(筹建期间不得开展生产经营活动,只限办理许可证或批准文件用,有效期至2012年9月1日)。
    4、主要产品(或提供的劳务等)
    公司主要产品是鹿瓜多肽注射液、注射用加替沙星、注射用盐酸吉西他滨;
    主要代理产品是金辛金钙特口服液、脱氧核苷酸钠注射液。
    5、公司在报告期间内主营业务发生变更、股权发生重大变更、发生重大并购、重组的有关说明
    本公司在报告期内未发生主营业务变更、股权重大变更、重大并购、重组等事项。(四)公司主要会计政策、会计估计和前期差错更正1、财务报表的编制基础
    本公司财务报表以持续经营假设为基础,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的企业会计准则,并基于本附注第二部分所述的主要会计政策、会计估计而编制。2、遵循企业会计准则的声明
    本公司编制的本年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、经营成果和现金流量等有关信息。
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    会计年度自公历1月1日起至12月31日止。4、记账本位币
    以人民币为记账本位币。
    无境外子公司。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    本公司在企业合并中取得的资产和负债,按照合并日被合并方的账面价值计量。本公司取得的净资产账面价值与支付的合并对价账面价值(或发生股份面值总额)的差额,应当调整资本公积;资本公积不足冲减的,调整留存收益。(2)非同一控制下的企业合并
    本公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,首先对取得的被购买方的各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额应当计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    (1)合并范围的确定
    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。以控制为基础确定合并财务报表的合并范围,合并了本公司及本公司直接或间接控制的子公司、特殊目的主体的财务报表。控制是指本公司有权决定被投资单位的财务和经营政策,并能据以从该企业的经营活动中获取利益。
    有证据表明母公司不能控制被投资单位的,不纳入合并报表范围。
    (2)购买或出售子公司股权的处理
    本公司将与购买或出售子公司股权所有权相关的风险和报酬实质上发生转移的时间确认为购买日和出售日。对于非同一控制下企业合并取得或出售的子公司,在购买日后及出售日前的经营成果及现金流量已适当地包括在合并利润表和合并现金流量表中;对于同一控制下企业合并取得的子公司,自合并当期期初至合并日的经营成果和现金流量也已包括在合并利润表和合并现金流量表中,合并财务报表的比较数也已作出了相应的调整。
    购买子公司少数股权所形成的长期股权投资,公司在编制合并财务报表时,因购买少数股权新取得的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)开始持续计算的净资产份额之间的差额,调整所有者权益(资本公积),资本公积不足冲减的,调整留存收益。
    (3)当子公司的会计政策、会计期间与母公司不一致时,对子公司的财务报表进行调整。
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    如果子公司执行的会计政策与本公司不一致,编制合并财务报表时已按照本公司的会计政策对子公司财务报表进行了相应的调整;对非同一控制下企业合并取得的子公司,已按照购买日该子公司可辨认的资产、负债及或有负债的公允价值对子公司财务报表进行了相应的调整。
    (4)合并方法
       在编制合并财务报表时,本公司与子公司及子公司相互之间的所有重大账户及交易将予以抵销。
       被合并子公司净资产属于少数股东权益的部分在合并财务报表的股东权益中单独列报。少数股东分担的亏损如果超过其在子公司的权益份额,如该少数股东有义务且有能力弥补,则冲减少数股东权益;否则有关超额亏损将由本公司承担。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法
       无7、现金及现金等价物的确定标准
       本公司之现金等价物指持有期限短(一般是指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
       本公司发生的外币交易,采用交易发生日的即期汇率(通常指中国人民银行公布的当日外汇牌价的中间价,下同)折合算成人民币记账。
       在资产负债表日,对外币货币性项目,采用资产负债表日即期汇率折算,因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动处理,计入当期损益。(2)外币财务报表的折算
       ① 资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除―未分配利润‖项目外,其他项目采用发生时的即期汇率折算。
       ② 利润表中的收入和费用项目,采用交易发生日的即期汇率折算。
       按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。
       ③ 现金流量表采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列示。9、金融工具
    金融工具包括金融资产、金融负债和权益工具。
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       本公司按照投资目的和经济实质对拥有的金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款及应收款项和可供出售金融资产四大类。
       按照经济实质将金融负债划分为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债两大类。
       ① 以公允价值计量且其变动计入当期损益的金融资产或金融负债:包括交易性金融资产或金融负债和指定以公允价值计量且其变动计入当期损益的金融资产或金融负债。
       交易性金融资产或金融负债是指满足下列条件之一的金融资产或金融负债:
       a、取得该金融资产或承担该金融负债的目的,主要是为了近期内出售或回购;
       b、属于进行集中管理的可辨认金融工具组合的一部分,且有客观证据表明企业近期采用短期获利方式对该组合进行管理;
       c、属于衍生工具。但是,被指定且为有效套期工具的衍生工具、属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。
       指定以公允价值计量且其变动计入当期损益的金融资产或金融负债是指满足下列条件之一的金融资产或金融:
       a、该指定可以消除或明显减少由于该金融资产或金融负债的计量基础不同所导致的相关利得或损失在确认或计量方面不一致的情况;
       b、企业风险管理或投资策略的正式书面文件已载明,该金融资产组合、该金融负债组合、或该金融资产和金融负债组合,以公允价值为基础进行管理、评价并向关键管理人员报告。
       ② 持有至到期投资:是指到期日固定、回收金额固定或可确定,且企业有明确意图和能力持有至到期的非衍生金融资产。主要包括本公司管理层有明确意图和能力持有至到期的固定利率国债、浮动利率公司债券等。
       ③ 应收款项:是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。本公司应收款项主要是指本公司销售商品或提供劳务形成的应收账款以及其他应收款。
       ④ 可供出售金融资产:是指初始确认时即被指定为可供出售的非衍生金融资产,以及没有划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项的金融资产。
       ⑤ 其他金融负债:指没有划分为以公允价值计量且其变动计入当期损益的金融负债。(2)金融工具的确认依据和计量方法
       本公司金融资产或金融负债在初始确认时,按照公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产或金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
       本公司对金融资产和金融负债的后续计量方法如下:
       A、以公允价值计量且其变动计入当期损益的金融资产和金融负债,按照公允价值进行后续计量,公允价值变动及终止确认产生的利得或损失计入当期损益。
        B、持有至到期投资,采用实际利率法,按照摊余成本进行后续计量,其终止确认、发生减值或摊销产生的利得或损失计入当期收益。
       C、 应收款项,采用实际利率法,按照摊余成本进行后续计量,其终止确认、发生减值或摊销产生的利得或损失计入
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       D、可供出售金融资产,按照公允价值进行后续计量,公允价值变动形成的利得或损失计入资本公积。处置可供出售金融资产时,将取得的价款与该金融资产账面价值之间差额计入投资损益;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。该类金融资产减值损失及外币货币性金融资产汇兑差额计入当期损益。可供出售金融资产持有期间取得的利息及被投资单位宣告发放的现金股利,计入投资收益。
       E、其他金融负债,与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生金融负债按照成本进行后续计量。
       不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,以及没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:a、《企业会计准则第13号——或有事项》确定的金额;b、初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累计摊销额的余额。
       其他金融负债采用实际利率法,按摊余成本进行后续计量,终止确认或摊销时产生的损益计入当期损益。
       F、公允价值:是指在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。在公平交易中,交易双方应当是持续经营企业,不打算或不需要进行清算、重大缩减经营规模,或在不利条件下仍进行交易。存在活跃市场的金融资产或金融负债,活跃市场中的报价应当用于确定其公允价值。不存在活跃市场的,企业应当采用估值技术确定其公允价值。
       G、摊余成本:金融资产或金融负债的摊余成本,是指该金融资产或金融负债的初始确认金额扣除已偿还的本金,加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额,并扣除金融资产已发生的减值损失后的余额。
       H、实际利率法,是指按照金融资产或金融负债(含一组金融资产或金融负债)的实际利率计算其摊余成本及各期利息收入或利息费用的方法。实际利率,是指将金融资产或金融负债在预期存续期间或适用的更短期间内的未来现金流量,折现为该金融资产或金融负债当前账面价值所使用的利率。在确定实际利率时,应当在考虑金融资产或金融负债所有合同条款(包括提前还款权、看涨期权、类似期权等)的基础上预计未来现金流量,但不应当考虑未来信用损失。(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。
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    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考期末活跃市场中的报价。(6)金融资产(不含应收款项)减值准备计提
    ①本公司在有以下证据表明该金融资产发生减值的,计提减值准备:
        A、发行方或债务人发生严重财务困难;
        B、债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
        C、债权人出于经济或法律等方面的考虑,对发生财务困难的债务人作出让步;
        D、债务人可能倒闭或进行其他财务重组;
        E、因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
        F、无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,
    该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量;
        G、债务人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可能无法收回投资成
    本;
        H、权益工具投资的公允价值发生严重或非暂时性下跌;
        I、其他表明金融资产发生减值的客观证据。
    ②本公司在资产负债表日分别不同类别的金融资产采取不同的方法进行减值测试,并计提减值准备:
        A、持有至到期投资:在资产负债表日本公司对于持有至到期投资有客观证据表明其发生了减值的,应当根据其账
    面价值与预计未来现金流量现值之间差额计算确认减值损失。
        B、可供出售金融资产:在资产负债表日本公司对可供出售金融资产的减值情况进行分析,判断该项金融资产公允
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    哈尔滨誉衡药业股份有限公司                                                        2012 年半年度报告全文
    价值是否持续下降。通常情况下,如果可供出售金融资产的公允价值发生较大幅度下降,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,可以认定该可供出售金融资产已发生减值,确认减值损失。可供出售金融资产发生
    减值的,在确认减值损失时,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,计入资产减值损失。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据
    无10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                            应收款项余额大于 100 万元确认为单项金额重大应收款单项金额重大的判断依据或金额标准
                                                            项
                                                            逐项进行减值测试,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
    单项金额重大并单项计提坏账准备的计提方法                   减值损失,计提坏账准备。单独测试未发生减值的单项
                                                            金额重大的应收款项,在归入组合 1 按账龄分析法计提
                                                            应收款项坏帐准备。(2)按组合计提坏账准备的应收款项
                                 按组合计提坏账准备的
            组合名称                                                         确定组合的依据
                                       计提方法
                                                        合并范围以外的单向金额非重大的应收款项与经单独测试
    组合 1                       账龄分析法
                                                        后未减值的应收款项
    组合 2                       其他方法                  合并范围内的应收款项组合中,采用账龄分析法计提坏账准备的:√ 适用 □ 不适用
              账龄                   应收账款计提比例(%)                     其他应收款计提比例(%)
    1 年以内(含 1 年)                                       0.5%                                          0.5%
    1-2 年                                                    5%                                            5%
    2-3 年                                                   20%                                           20%3 年以上
    3-4 年                                                   50%                                           50%
    4-5 年                                                   80%                                           80%
    5 年以上                                                  100%                                         100%组合中,采用余额百分比法计提坏账准备的:
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       哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文□ 适用 □ 不适用组合中,采用其他方法计提坏账准备的:√ 适用 □ 不适用
                    组合名称                                              方法说明
    组合 2                                         合并范围内应收款项不计提坏账准备(3)单项金额虽不重大但单项计提坏账准备的应收账款
       单项计提坏账准备的理由:
       账龄时间较长且存在客观证据表明发生了减值。
       坏账准备的计提方法:
       根据预计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。11、存货(1)存货的分类
       本公司存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。包括在途物资、原材料、在产品、库存商品、发出商品、委托加工物资、周转材料等大类。(2)发出存货的计价方法□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他
       存货发出采用加权平均法核算;存货日常核算以计划成本计价的,年末结转材料成本差异,将计划成本调整为实际成本。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
       ①存货可变现净值的确定: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,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,以所生产的产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应当以一般销售价格为基础计算。
       ②存货跌价准备的计提方法
       资产负债表日,公司存货按照成本与可变现净值孰低计量。当其可变现净值低于成本时,提取存货跌价准备。通常按照单个存货项目计提存货跌价准备;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。
       计提存货减值准备以后,如果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。
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    哈尔滨誉衡药业股份有限公司                                                     2012 年半年度报告全文(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他(5)低值易耗品和包装物的摊销方法
    低值易耗品
    摊销方法:一次摊销法
    包装物
    摊销方法:一次摊销法12、长期股权投资(1)初始投资成本确定
    本公司分别以下情况对长期股权投资进行计量:
    ① 合并形成的长期股权投资,按照下列规定确定其投资成本:
    a、同一控制下的企业合并取得的长期股权投资,公司以支付现金、转让非现金资产或承担债务方式作为合并对价的,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的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。公司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。按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。为企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    b、非同一控制下的企业合并取得的长期股权投资,合并成本为在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。企业合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为合并资产负债表中的商誉。企业合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益(营业外收入)。为企业合并发生的各项费用,包括为进行企业合并而支付的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。。
    企业通过多次交易分步实现非同一控制下企业合并的,应当区分个别财务报表和合并财务报表进行相关会计处理:
    (Ⅰ)在个别财务报表中,应当以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,应当在处置该项投资时将与其相关的其他综合收益(例如,可供出售金融资产公允价值变动计入资本公积的部分,下同)转入当期投资收益。
    (Ⅱ)在合并财务报表中,对于购买日之前持有的被购买方的股权,应当按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益应当转为购买日所属当期投资收益。购买方应当在附注中披露其在购买日之前持有的被购买方的股权在购买日的公允价值、按照公允价值重新计量产生的相关利得或损失的金额。
    ② 除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其投资成本:
    a、以支付现金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。初始投资成本包括与取得长期股权
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    哈尔滨誉衡药业股份有限公司                                                     2012 年半年度报告全文投资直接相关的费用、税金及其他必要支出,但实际支付的价款中包含的已宣告但尚未领取的现金股利,应作为应收项目单独核算。
    b、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。
    c、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作为初始投资成本,但合同或协议约定价值不公允的除外。
    d、通过非货币性资产交换取得的长期股权投资,如果该项交换具有商业实质且换入资产或换出资产的公允价值能可靠计量,则以换出资产的公允价值和相关税费作为初始投资成本,换出资产的公允价值与账面价值之间的差额计入当期损益;若非货币资产交换不同时具备上述两个条件,则按换出资产的账面价值和相关税费作为初始投资成本。
    e、以债务重组方式取得的长期股权投资,按取得的股权的公允价值作为初始投资成本,初始投资成本与债权账面价值之间的差额计入当期损益。(2)后续计量及损益确认
    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,采用的成本法核算。
    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。
    a、采用成本法核算时,追加或收回投资调整长期股权投资的成本。取得被投资单位宣告发放的现金股利或利润,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,按照享有被投资单位宣告发放的现金股利或利润确认当期投资收益。
    b、采用权益法核算时,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。
    当期投资损益为按应享有或应分担的被投资单位当年实现的净利润或发生的净亏损的份额。在确认应享有或应分担被投资单位的净利润或净亏损时,在被投资单位账面净利润的基础上,对被投资单位采用的与本公司不一致的会计政策、以本公司取得投资时被投资单位固定资产及无形资产的公允价值为基础计提的折旧额或摊销额,以及以本公司取得投资时有关资产的公允价值为基础计算确定的资产减值准备金额等对被投资单位净利润的影响进行调整,并且将本公司与联营企业及合营企业之间发生的内部交易损益予以抵销,在此基础上确认投资损益。本公司与被投资单位发生的内部交易损失,按照《企业会计准则第8号——资产减值》等规定属于资产减值损失的则全额确认。
    在确认应分担的被投资单位发生的净亏损时,以长期股权投资及其他实质上构成对被投资单位净投资的长期权益减记至零为限(投资企业负有承担额外损失义务的除外);如果被投资单位以后各期实现盈利的,在收益分享额超过未确认的亏损分担额以后,按超过未确认的亏损分担额的金额,依次恢复长期权益、长期股权投资的账面价值。
    对于首次执行日之前已经持有的对联营企业和合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,按原剩余期限直线法摊销,摊销金额计入当期损益。(3)确定对被投资单位具有共同控制、重大影响的依据
    ①存在以下一种或几种情况时,确定对被投资单位具有共同控制:A.任何一个合营方均不能单独控制合营企业的生产经营活动。B.涉及合营企业基本经营活动的决策需要各合营方一致同意。C.各合营方可能通过合同或协议的形式任命其中的一个合营方对合营企业的日常活动进行管理,但其必须在各合营方已经一致同意的财务和经营政策范围内行使管理权。当被投资单位处于法定重组或破产中,或者在向投资方转移资金的能力受到严格的长期限制情况下经营时,通常投资方对被投资
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       哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文单位可能无法实施共同控制。但如果能够证明存在共同控制,合营各方仍应当按照长期股权投资准则的规定采用权益法核算。
       ②存在以下一种或几种情况时,确定对被投资单位具有重大影响:A.在被投资单位的董事会或类似权力机构中派有代表。B.参与被投资单位的政策制定过程,包括股利分配政策等的制定。C.与被投资单位之间发生重要交易。D.向被投资单位派出管理人员。E.向被投资单位提供关键技术资料。(4)减值测试方法及减值准备计提方法
       本公司在资产负债表日对长期股权投资进行逐项检查,根据被投资单位经营政策、法律环境、市场需求、行业及盈利能力等的各种变化判断长期股权投资是否存在减值迹象。当长期股权投资可收回金额低于账面价值时,将可收回金额低于长期股权投资账面价值的差额作为长期股权投资减值准备予以计提。资产减值损失一经确认,在以后会计期间不再转回。13、投资性房地产
       投资性房地产指为赚取租金和/或为资本增值而持有的房地产,包括已出租或准备增值后转让的土地使用权、已出租的建筑物。
       公司对现有投资性房地产采用成本模式计量。对按照成本模式计量的投资性房地产-出租用建筑物采用与本公司固定资产相同的折旧政策, 出租用土地使用权按与无形资产相同的摊销政策。
       资产负债表日按投资性房产的成本与可收回金额孰低计价,可收回金额低于成本的,按两者的差额计提减值准备。如果已经计提减值准备的投资性房地产的价值又得以恢复,前期已计提的减值准备不得转回。14、固定资产(1)固定资产确认条件
       固定资产是指为生产商品、提供劳务、出租或经营管理而持有的使用年限超过一年的单位价值较高的有形资产。固定资产在同时满足下列条件时,按取得时的实际成本予以确认:
       A、与该固定资产有关的经济利益很可能流入企业;
       B、该固定资产的成本能够可靠地计量。
       与固定资产有关的后续支出,符合上述确认条件的,计入固定资产成本;不符合上述确认条件的,发生时计入当期损益。(2)融资租入固定资产的认定依据、计价方法
       本公司在租入的固定资产实质上转移了与资产有关的全部风险和报酬时确认该项固定资产的租赁为融资租赁。融资租赁取得的固定资产的成本,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确定。融资租入的固定资产采用与自有固定资产相一致的折旧政策计提租赁资产折旧。能够合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。(3)各类固定资产的折旧方法
       本公司固定资产折旧采用年限平均法。
              类别                  折旧年限(年)          残值率(%)                年折旧率(%)
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    房屋及建筑物                   40                     5%                       2.38%
    机器设备                       10                     5%                       9.50%
    电子设备                       5                      5%                       19%
    运输设备                       5                      5%                       19%
                                -                      -                        -
    其他设备                       -                      -                        -
    融资租入固定资产:                       --                      --                          --
    其中:房屋及建筑物                       -                       -                           -
    机器设备                                 -                       -                           -
    电子设备                                 -                       -                           -
    运输设备                                 -                       -                           -
                                          -                       -                           -
    其他设备                                 -                       -                           -(4)固定资产的减值测试方法、减值准备计提方法
    本公司在资产负债表日对各项固定资产进行判断,当存在减值迹象,估计可收回金额低于其账面价值时,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。资产减值损失一经确认,在以后会计期间不再转回。当存在下列迹象的,表明固定资产资产可能发生了减值:
         A、资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌;
         B、企业经营所处的经济、技术或法律等环境以及资产所处的市场在当期或将在近期发生重大变化,从而对企业产生不利影响;
         C、市场利率或者其他市场投资回报率在当期已经提高,从而影响企业用来计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低;
         D、有证据表明资产已经陈旧过时或其实体已经损坏;
         E、资产已经或者将被闲置、终止使用或者计划提前处置;
         F、企业内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如:资产所创造的净现金流量或者实现的营业利润(或者损失)远远低于预计金额等;
         G、其他表明资产可能已经发生减值的迹象。(5)其他说明
    无15、在建工程(1)在建工程的类别
    本公司在建工程以立项项目进行分类。
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    哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文(2)在建工程结转为固定资产的标准和时点
    在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。(3)在建工程的减值测试方法、减值准备计提方法
    本公司于资产负债表日对在建工程进行全面检查,如果有证据表明在建工程已经发生了减值,估计可收回金额低于其账面价值时,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。资产减值损失一经确认,在以后会计期间不再转回。存在下列一项或若干项情况的,应当对在建工程进行减值测试:
    A、长期停建并且预计在未来3年内不会重新开工的在建工程;
    B、所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具有很大的不确定性;
    C、其他足以证明在建工程已经发生减值的情形。16、借款费用(1)借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。(2)借款费用资本化期间
    1、借款费用开始资本化的时点
    本公司发生的可直接归属于符合资本化条件的资产的购建或生产的借款费用在同时满足下列条件时予以资本化计入相关资产成本:
    ①资产支出已经发生;
    ②借款费用已经发生;
    ③为使资产达到预定可使用状态所必要的购建或者生产活动已经开始。
    2、借款费用停止资本化的时点
    本公司发生的可直接归属于符合资本化条件的资产的购建或生产的借款费用在满足下列条件之一时予以停止资本化:
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。(3)暂停资本化期间
    符合资本化条件的资产在购建或者生产过程中发生非正常中断,且中断时间连续超过3个月的,暂停借款费用的资本化。当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,停止其借款费用的资本化;以后发生的借款费用于发生当期确认为费用。(4)借款费用资本化金额的计算方法
    为购建或者生产符合资本化条件的资产而借入专门借款的,应当以专门借款当期实际发生的利息费用,减去将尚未动
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       哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益后的金额,确定为专门借款利息费用的资本化金额。
       购建或者生产符合资本化条件的资产占用了一般借款的,一般借款应予资本化的利息金额按累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率计算。17、生物资产
       无18、油气资产
       无19、无形资产(1)无形资产的计价方法
       A、公司取得无形资产时按成本进行初始计量;
       外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
       债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;
       在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
       以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
       内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
       B、后续计量
       在取得无形资产时分析判断其使用寿命。对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(2)使用寿命有限的无形资产的使用寿命估计情况
             项目                   预计使用寿命                              依据
    土地                        600                     按照土地证使用日期
    制药技术                    120                     按照预计收益期限
    专利                        120                     按照专利证书日期
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    商标注册费               120                      按照预计收益期限
    财务软件                 60                       按照预计收益期限
    研发软件                 60                       按照预计收益期限
    哲琴服务器软件           60                       按照预计收益期限(3)使用寿命不确定的无形资产的判断依据
    没有明确的合同或法律规定的无形资产,且综合各方面情况仍无法合理确定无形资产为企业带来经济利益期限的,确认为使用寿命不确定的无形资产。(4)无形资产减值准备的计提
    公司在每年年度终了对使用寿命不确定的无形资产的使用寿命进行复核,如果重新复核后仍为不确定的,应当在资产负债表日进行减值测试。当无形资产的可收回金额低于其账面价值时,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,同时计提相无形资产减值准备。无形资产减值损失一经确认,在以后会计期间不再转回。存在下列一项或多项以下情况的,对无形资产进行减值测试:
    A.该无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;
    B.该无形资产的市价在当期大幅下跌,并在剩余年限内可能不会回升;
    C.其他足以表明该无形资产的账面价值已超过可收回金额的情况。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:①完成该无形资产以使其能够使用或出售在技术上具有可行性;②具有完成该无形资产并使用或出售的意图;③无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,可证明其有用性;④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;⑤归属于该无形资产开发阶段的支出能够可靠地计量。(6)内部研究开发项目支出的核算
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,计入研发支出项目核算,研发项目达到预定用途时,将研发支出转入无形资产。20、长期待摊费用摊销方法
    本公司长期待摊费用是指已经发生但应由本年和以后各期负担的分摊期限在1年以上的各项费用。长期待摊费用按实际支出入账,在项目受益期内平均摊销。21、附回购条件的资产转让
    无
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       哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文22、预计负债(1)预计负债的确认标准
       当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务、固定资产弃置义务等或有事项相关的义务同时符合以下条件,则将其确认为负债:
        A、该义务是公司承担的现时义务;
       B、该义务的履行很可能导致经济利益流出公司;
       C、该义务的金额能够可靠地计量。
       公司的亏损合同和承担的重组义务符合上述条件的,确认为预计负债。(2)预计负债的计量方法
        预计负债按照履行相关现时义务可能导致经济利益流出的最佳估计数进行初始计量,并综合考虑与或有事项相关的风险、不确定性及货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。于资产负债表日对预计负债的账面价值进行复核,并对账面价值进行调整以反映当前最佳估计数。因时间推移导致的预计负债账面价值的增加金额,确认为利息费用。
        如果所需支出存在一个金额范围,则最佳估计数按该范围的上、下限金额的平均数确定;如果所需支出不存在一个金额范围,则按如下方法确定:
        ① 或有事项涉及单个项目时,最佳估计数按最可能发生的金额确定;
        ② 或有事项涉及多个项目时,最佳估计数按各种可能发生额及其发生概率计算确定。清偿确认的负债所需支出全部或部分预期由第三方或其他方补偿的,则补偿金额在基本确定能收到时,作为资产单独确认。确认的补偿金额不超过所确认负债的账面价值。23、股份支付及权益工具(1)股份支付的种类
       本公司的股份支付分为以现金结算的股份支付和以权益结算的股份支付。
       ①以现金结算的股份支付
       以现金结算的股份支付,按照本公司承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。
       授予后立即可行权的以现金结算的股份支付,在授予日以本公司承担负债的公允价值计入相关成本或费用,相应增加负债。
       存在等待期的以现金结算的股份支付,在等待期内的每个资产负债表日以对可行权情况的最佳估计为基础,按本公司承担负债的公允价值金额,将当期取得的服务计入成本或费用和相应的负债。
       ②以权益工具结算的股份支付
       以权益结算的股份支付,以授予职工权益工具的公允价值计量。
       授予后立即可行权的以权益结算的股份支付,在授予日以权益工具的公允价值计入相关成本或费用,相应增加资本公积。
       存在等待期的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按权益工具授予日的公允价值,将当期取得的服务计入成本或费用和资本公积。
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    哈尔滨誉衡药业股份有限公司                                                    2012 年半年度报告全文(2)权益工具公允价值的确定方法
    对于授予职工的股份,其公允价值按公司股份的市场价格计量,同时考虑授予股份所依据的条款和条件(不包括市场条件之外的可行权条件)进行调整。
    对于授予职工的股票期权,在许多情况下难以获得其市场价格。如果不存在条款和条件相似的交易期权,公司选择适用的期权定价模型估计所授予的期权的公允价值。(3)确认可行权权益工具最佳估计的依据
    在等待期内每个资产负债表日,公司根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益工具数量,以作出可行权权益工具的最佳估计。(4)实施、修改、终止股份支付计划的相关会计处理
    A、授予后立即可行权的以现金结算的股份支付,在授予日以本公司承担负债的公允价值计入相关成本或费用,相应增加负债。并在结算前的每个资产负债表日和结算日对负债的公允价值重新计量,将其变动计入损益。
    B、完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付,在等待期内的每个资产负债表日以对可行权情况的最佳估计为基础,按本公司承担负债的公允价值金额,将当期取得的服务计入成本或费用和相应的负债。
    C、授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日以权益工具的公允价值计入相关成本或费用,相应增加资本公积。
    D、完成等待期内的服务或达到规定业绩条件以后才可行权换取职工服务的以权益结算的股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按权益工具授予日的公允价值,将当期取得的服务计入成本或费用和资本公积。
    如果修改增加了所授予的权益工具的公允价值,公司按照权益工具公允价值的增加相应地确认取得服务的增加;如果修改增加了所授予的权益工具的数量,公司将增加的权益工具的公允价值相应地确认为取得服务的增加;如果公司按照有利于职工的方式修改可行权条件,公司在处理可行权条件时,考虑修改后的可行权条件。
    如果修改减少了授予的权益工具的公允价值,公司继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,而不考虑权益工具公允价值的减少;如果修改减少了授予的权益工具的数量,公司将减少部分作为已授予的权益工具的取消来进行处理;如果以不利于职工的方式修改了可行权条件,在处理可行权条件时,不考虑修改后的可行权条件。
    如果公司在等待期内取消了所授予的权益工具或结算了所授予的权益工具(因未满足可行权条件而被取消的除外,则将取消或结算作为加速可行权处理,立即确认原本在剩余等待期内确认的金额24、回购本公司股份
    无25、收入(1)销售商品收入确认时间的具体判断标准
    本公司商品销售收入同时满足下列条件时才能予以确认:
    ① 本公司已将商品所有权上的主要风险和报酬转移给购货方;
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    ② 本公司既没有保留通常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;
    ③ 收入的金额能够可靠地计量;
    ④ 相关的经济利益很可能流入企业;
    ⑤ 相关的已发生或将发生的成本能够可靠地计量。(2)确认让渡资产使用权收入的依据
    让渡资产使用权收入包括利息收入、使用费收入等,在同时满足以下条件时予以确认:
    ① 与交易相关的经济利益能够流入企业公司;
    ② 收入的金额能够可靠地计量。
    利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    (1)、建造合同收入
    ① 当建造合同的结果可以可靠地估计时,与其相关的合同收入和合同费用在资产负债表日按完工百分比法予以确认。完工百分比法,是指根据合同完工进度确认合同收入和合同费用的方法。合同完工程度按照累计实际发生的合同费用占合同预计总成本的比例确定。
    固定造价合同的结果能够可靠估计,是指同时满足下列条件:
    a、合同总收入能够可靠地计量;
    b、与合同相关的经济利益很可能流入企业;
    c、实际发生的合同成本能够清楚地区分和可靠地计量;
    d、合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
    成本加成合同的结果能够可靠估计,是指同时满足下列条件:
    a、与合同相关的经济利益很可能流入企业;
    b、实际发生的合同成本能够清楚地区分和可靠地计量。
    在资产负债表日,按照合同总收入乘以完工进度扣除以前会计期间累计已确认收入后的金额,确认为当期合同收入;同时,按照合同预计总成本乘以完工进度扣除以前会计期间累计已确认费用后的金额,确认为当期合同费用。因合同工程变更而产生的收入、索赔及奖励会在与客户达成协议时记入合同收入。
    ② 建造合同的结果不能可靠估计的,分别下列情况处理:
    a、合同成本能够收回的,合同收入根据能够收回的实际合同成本予以确认,合同成本在其发生的当期确认为合同费用。
    b、合同成本不可能收回的,在发生时立即确认为合同费用,不确认合同收入。
    ③ 如果合同总成本很可能超过合同总收入,则预期损失立即确认为费用。
    (2)、提供劳务
    ① 本公司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。完工百分比法,是指按照提供劳务交易的完工进度确认收入与费用的方法。
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       提供劳务交易的结果能够可靠估计,是指同时满足下列条件:
       a、收入的金额能够可靠地计量;
       b、相关的经济利益很可能流入企业;
       c、交易的完工进度能够可靠地确定;
       d、交易中已发生和将发生的成本能够可靠地计量。
       ② 提供劳务交易的结果在资产负债表日不能够可靠估计的,分别下列情况处理:
       a、已经发生的劳务成本预计能够得到补偿,按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;
       b、已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益不确认劳务收入。26、政府补助(1)类型
       政府补助分为与与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
       ①与资产相关的政府补助,公司取得时确认为递延收益,自相关资产达到预定可使用状态时,在该资产使用寿命内平均分配,分次计入以后各期的损益。相关资产在使用寿命结束前被出售、转让、报废或发生毁损的,将尚未分配的递延收益余额一次性转入资产处置当期的损益。
       ②与收益相关的政府补助,用于补偿公司以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期损益;用于补偿公司已发生的相关费用或损失的,取得时直接计入当期损益。27、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
       ① 本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:
       a、该项交易不是企业合并;
       b、交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
       ② 本公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:
       a、暂时性差异在可预见的未来很可能转回;
       b、未来很可能获得用来抵扣暂时性差异的应纳税所得额。
       ③ 本公司对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
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    哈尔滨誉衡药业股份有限公司                                                     2012 年半年度报告全文(2)确认递延所得税负债的依据
    除下列情况产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:
    ① 商誉的初始确认;
    ② 同时满足具有下列特征的交易中产生的资产或负债的初始确认:
        a、该项交易不是企业合并;
        b、交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    ③ 本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:
        a、投资企业能够控制暂时性差异的转回的时间;
        b、该暂时性差异在可预见的未来很可能不会转回。28、经营租赁、融资租赁(1)经营租赁会计处理
    ①本公司作为经营租赁承租人时,将经营租赁的租金支出,在租赁期内各个期间按照直线法或根据租赁资产的使用量计入当期损益。作为承租人发生的初始直接费用,计入管理费用,或有租金于发生时确认为当期费用。出租人提供免租期的,本公司将租金总额在不扣除免租期的整个租赁期内,按直线法或其他合理的方法进行分摊,免租期内确认租金费用及相应的负债。出租人承担了承租人某些费用的,本公司按该费用从租金费用总额中扣除后的租金费用余额在租赁期内进行分摊。
    ②本公司作为经营租赁出租人时,采用直线法将收到的租金在租赁期内确认为收益。初始直接费用,计入当期损益。金额较大的予以资本化,在整个经营租赁期内按照与确认租金收入相同的基础分期计入当期损益。如协议约定或有租金的在实际发生时计入当期收益。出租人提供免租期的,出租人将租金总额在不扣除免租期的整个租赁期内,按直线法或其他合理的方法进行分配,免租期内出租人也确认租金收入。承担了承租人某些费用的,本公司按该费用自租金收入总额中扣除后的租金收入余额在租赁期内进行分配。(2)融资租赁会计处理
    ①本公司作为融资租赁承租人时,在租赁期开始日,将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租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。在租赁期内各个期间采用实际利率法进行分摊,确认为当期融资费用,计入财务费用。发生的初始直接费用,应当计入租入资产价值。
    在计提融资租赁资产折旧时,本公司采用与自有应折旧资产相一致的折旧政策,折旧期间以租赁合同而定。如果能够合理确定租赁期届满时本公司将会取得租赁资产所有权,以租赁期开始日租赁资产的寿命作为折旧期间;如果无法合理确定租赁期届满后本公司是否能够取得租赁资产的所有权,以租赁期与租赁资产寿命两者中较短者作为折旧期间。
    ②本公司作为融资租赁出租人时,于租赁期开始日将租赁开始日最低租赁应收款额与初始直接费用之和作为应收融资租赁款的入账价值,计入资产负债表的长期应收款,同时记录未担保余值;将最低租赁应收款额、初始直接费用及未担保余值之和与其现值之和的差额作为未实现融资收益,在租赁期内各个期间采用实际利率法确认为租赁收入,计入租赁收入/业务业务收入。29、持有待售资产(1)持有待售资产确认标准
    本公司将同时满足下列条件的非流动资产划分为持有待售:
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    ①公司已经就处置该非流动资产作出决议;
    ②公司已经与受让方签订了不可撤销的转让协议;
    ③该项转让将在一年内完成。(2)持有待售资产的会计处理方法
    对于持有待售的固定资产,公司将调整该项固定资产的预计净残值,使该项固定资产的预计净残值能够反映其公允价值减去处置费用后的金额,但不得超过符合持有待售条件时该项固定资产的原账面价值,原账面价值高于调整后预计净残值的差额,应作为资产减值损失计入当期损益。
    某项资产或处置组被划归为持有待售,但后来不再满足持有待售的固定资产的确认条件,公司将停止将其划归为持有待售,并按照下列两项金额中较低者计量:
    ①该资产或处置组被划归为持有待售之前的账面价值,按照其假定在没有被划归为持有待售的情况下原应确认的折旧、摊销或减值进行调整后的金额;
    ②决定不再出售之日的再收回金额。30、资产证券化业务
    无31、套期会计
    无32、主要会计政策、会计估计的变更
    本报告期主要会计政策、会计估计是否变更
    □ 是 √ 否 □ 不适用(1)会计政策变更
    本报告期主要会计政策是否变更
    □ 是 √ 否 □ 不适用(2)会计估计变更
    本报告期主要会计估计是否变更
    □ 是 √ 否 □ 不适用33、前期会计差错更正
    本报告期是否发现前期会计差错
    □ 是 √ 否 □ 不适用
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    哈尔滨誉衡药业股份有限公司                                                             2012 年半年度报告全文(1)追溯重述法
    本报告期是否发现采用追溯重述法的前期会计差错
    □ 是 √ 否 □ 不适用(2)未来适用法
    本报告期是否发现采用未来适用法的前期会计差错
    □ 是 √ 否 □ 不适用34、其他主要会计政策、会计估计和财务报表编制方法
    无(五)税项1、公司主要税种和税率
                  税   种                                计税依据                                税率
    增值税                                     产品、原材料销售收入                  17%消费税
    营业税                                     应税营业收入                          5%
    城市维护建设税                             应缴纳流转税额                        7%
    企业所得税                                 应纳税所得额                          15%、25%各分公司、分厂执行的所得税税率:无2、税收优惠及批文
    (1)本公司2006年9月成为外商投资企业,根据《中华人民共和国外商投资企业和外国企业所得税法》的规定,经哈尔滨市呼兰区国家税务局批准,从2007年度开始享受两免三减半的外资企业所得税和地方所得税优惠政策。2009 -2011年度执行12.5%的企业所得税税率。2011年本公司被黑龙江省科学技术厅、黑龙江省财政厅、黑龙江省国家税务局和黑龙江省地方税务局 继续 认定 为黑 龙江 省 高新技 术企 业享 受税 收优 惠 ,自 2012-2013 年享受15%的 税率征 收所 得税 ,证 书编 号 为GF201123000042,有效期三年。
    (2)本公司子公司哈尔滨吉尔生物科技有限公司本期执行15%企业所得税税率。2011年,公司被黑龙江省科学技术厅、黑龙江省财政厅、黑龙江省国家税务局和黑龙江省地方税务局继续认定为高新技术企业享受税收优惠,按15%的税率征收所得税,证书编号为GF201123000201,有效期三年。
    (3)本公司子公司北京美迪康信医药科技有限公司,2009年经北京市科学技术委员会、北京市财政局、北京市国家税务局、北京市地方税务局认定属于高新技术企业,享受高新技术企业所得税优惠政策,按15%的税率征收所得税,证书编号为GR200911002441,有效期三年。
                                                                                                               83 / 161
    哈尔滨誉衡药业股份有限公司   2012 年半年度报告全文3、其他说明
    无
                                                  84 / 161
    哈尔滨誉衡药业股份有限公司                                                  2012 年半年度报告全文(六)企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                                                         单位: 元
                                                                                                                                                         从母公司
                                                                                                                                                         所有者权
                                                                                                                                                         益冲减子
                                                                                                                                                         公司少数
                                                                                                                                                         股东分担
                                                                                      实质上构                                                少数股东
                                                                                                                                                         的本期亏
                                                                                      成对子公                                                权益中用
    子公司全   子公司类                                                      期末实际               持股比例   表决权比   是否合并    少数股东              损超过少
                        注册地   业务性质   注册资本    币种   经营范围               司净投资                                                于冲减少
    称           型                                                       投资额                   (%)       例(%)          报表     权益                数股东在
                                                                                      的其他项                                                数股东损
                                                                                                                                                         该子公司
                                                                                      目余额                                                  益的金额
                                                                                                                                                         年初所有
                                                                                                                                                         者权益中
                                                                                                                                                         所享有份
                                                                                                                                                         额后的余
                                                                                                                                                           额
                                                               化学药制哈尔滨誉
                                                               剂、中成
    衡经纬医   全资子公             医药产品   100,000,0                     100,000,0
                       哈尔滨                                  药、抗生                             100%       100%    是              0.00       0.00       0.00
    药发展有   司                   销售          00.00                         00.00
                                                               素、生化限公司
                                                               药品、化
                                                                                                                                                            85 / 161
    哈尔滨誉衡药业股份有限公司                                            2012 年半年度报告全文
                                                         学原料、
                                                         生物制品
                                                         批发;经
                                                         营诺海牌
                                                         锌钙特软
                                                         胶囊
                                                         高新技术
                                                         产品的开
                                                         发、生产、哈尔滨吉
                                                         销售;加
    尔生物科    全资子公              加工农副   2,000,000                2,000,000
                       哈尔滨                            工农副产                              100%   100%   是
    技有限公    司                    产品             .00                      .00
                                                         品;收购司
                                                         农副产品
                                                         (不含粮
                                                         油)
                                                         生物医药
                                                         研发;技
                                                         术转让;
                                                         医药信息
                                                         咨询服吉林省靶
                                                         务;化工
    向生物医    全资子公              医药技术   2,000,000                2,000,000
                       长春                              原料(不                              100%   100%   是
    药科技有    司                    服务             .00                      .00
                                                         含化学危限公司
                                                         险品)的
                                                         生产(凭
                                                         环保许可
                                                         证生产)
                                                         及销售;
                                                                                                                  86 / 161
    哈尔滨誉衡药业股份有限公司                                          2012 年半年度报告全文
                                                      生化试
                                                      剂、分析
                                                      仪器、电
                                                      子仪器销
                                                      售
                                                      医药技术
                                                      开发,技
                                                      术咨询,
                                                      技术转
                                                      让;商务
                                                      服务;劳
                                                      务服务;北京美迪
                                                      信息咨询
    康信医药   全资子公            技术推广   16,000,00              16,000,00
                      北京                            (不含中                             100%   100%   是
    科技有限   司                  服务            0.00                   0.00
                                                      介服务)公司
                                                      技术推广
                                                      服务;国
                                                      内贸易
                                                      (需许可
                                                      经营的凭
                                                      许可证经
                                                      营)
                                                      依帕司
                                                      他、雷诺山东誉衡
           全资子公            医药产品   60,000,00   嗪、埃索   60,000,00
    药业有限              菏泽                                                                100%   100%   是
           司                  生产销售        0.00   美拉唑          0.00公司
                                                      钠、阿戈
                                                      美拉汀、
                                                                                                             87 / 161
    哈尔滨誉衡药业股份有限公司                                          2012 年半年度报告全文
                                                        盐酸莫西
                                                        沙星原料
                                                        药建设项
                                                        目的筹建
                                                        (筹建期
                                                        至 2013
                                                        年1月5
                                                        日,筹建
                                                        期不得开
                                                        展生产经
                                                        营活动,
                                                        只限办理
                                                        许可证或
                                                        批准文件
                                                        用)。
    誉衡嘉孕                                               项目管
            全资子公             项目管理   60,000,00              60,000,00
    医疗投资              北京                             理,项目                            100%   100%   是
            司                   项目投资        0.00                   0.00
    有限公司                                               投资通过设立或投资等方式取得的子公司的其他说明:无
                                                                                                               88 / 161
      哈尔滨誉衡药业股份有限公司                                                         2012 年半年度报告全文(2)通过同一控制下企业合并取得的子公司无(3)通过非同一控制下企业合并取得的子公司
                                                                                                            单位: 元
                                                                                                              从母
                                                                                                              公司
                                                                                                              所有
                                                                                                              者权
                                                                                                              益冲
                                                                                                              减子
                                                                                                              公司
                                                                                                              少数
                                                                                                              股东
                                                               实质                                  少数
                                                                                                              分担
                                                               上构                                  股东
                                                                                                              的本
                                                               成对                                  权益
                                                                                                              期亏
                                                       期末    子公          表决                    中用
    子公     子公                                                        持股          是否     少数             损超
                 注册   业务   注册             经营   实际    司净          权比                    于冲
    司全     司类                           币种                         比例          合并     股东             过少
                  地    性质   资本             范围   投资    投资          例                      减少
    称    型                                                         (%)           报表     权益             数股
                                                        额     的其          (%)                     数股
                                                                                                              东在
                                                               他项                                  东损
                                                                                                              该子
                                                               目余                                  益的
                                                                                                              公司
                                                               额                                    金额
                                                                                                              年初
                                                                                                              所有
                                                                                                              者权
                                                                                                              益中
                                                                                                              所享
                                                                                                              有份
                                                                                                              额后
                                                                                                              的余
                                                                                                               额
                                                心脑
    广州                                           血管
    新花                                           生物
    城生     控股                 70,00            药品   103,8                                 28,69
                        医药
    物科     子公   广州          0,000            的技   00,00          70%    70%    是       1,604
                        研发
    技有     司                       .00          术研    0.00                                   .68
    限公                                           究及
    司                                             技术
                                                咨询
                                                                                                              89 / 161
    哈尔滨誉衡药业股份有限公司                                                            2012 年半年度报告全文
                                             中成
                                             药、
                                             化学
                                             原料
                                             药、
                                             化学
                                             药制
                                             剂、山东
                                             抗生
    竣博   全资                   10,51                 12,00
                        医药                 素、
    医药   子公   菏泽            8,000                 0,000             100%   100%   是
                        销售                 生化
    有限   司                       .00                     .00
                                             药公司
                                             品、
                                             生物
                                             制品
                                             (除
                                             疫
                                             苗)
                                             的销
                                             售通过非同一控制下企业合并取得的子公司的其他说明:无2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
    □ 适用 √ 不适用
    特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明:3、合并范围发生变更的说明
    合并报表范围发生变更说明:
    √ 适用 □ 不适用
    与上年相比本年(期)新增合并单位 1.00 家,原因为:
    本公司在2012年2月8日出资6,000万元,设立誉衡嘉孕医疗投资有限公司,本公司拥有誉衡嘉孕医疗投资有限公司股份的100%,截止报告日已办理完工商注册手续。
    与上年相比本年(期)减少合并单位家,原因为:无4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体
    誉衡嘉孕医疗投资有限公司本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                           单位: 元
                      名称                                     期末净资产                     本期净利润
                                                                                                             90 / 161
    哈尔滨誉衡药业股份有限公司                                                                        2012 年半年度报告全文
    誉衡嘉孕医疗投资有限公司                                                       59,980,770.59                         -19,229.41本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                                           单位: 元
                          名称                                     处置日净资产                       年初至处置日净利润
                                                  -                                         -                                    -新纳入合并范围的主体和不再纳入合并范围的主体的其他说明:无5、报告期内发生的同一控制下企业合并
                                                                                                                           单位: 元
                           属于同一控制下                                                                       合并本期至合并
                                             同一控制的实际         合并本期期初至        合并本期至合并
      被合并方             企业合并的判断                                                                       日的经营活动现
                                                  控制人             合并日的收入           日的净利润
                                 依据                                                                                 金流
         -                          -                 -                     -                    -                     -同一控制下企业合并的其他说明:无6、报告期内发生的非同一控制下企业合并
                                                                                                                           单位: 元
             被合并方                             商誉金额                                      商誉计算方法
                   -                                      -                                             -非同一控制下企业合并的其他说明:无7、报告期内出售丧失控制权的股权而减少子公司
                       子公司名称                                  出售日                              损益确认方法
                           -                                         -                                      -出售丧失控制权的股权而减少的子公司的其他说明:无8、报告期内发生的反向购买
                                                                                                     合并中确认的商誉或计入当
          借壳方                    判断构成反向购买的依据           合并成本的确定方法
                                                                                                        期的损益的计算方法
               -                              -                                   -                               -反向购买的其他说明:无9、本报告期发生的吸收合并
                                                                                                                           单位: 元
               吸收合并的类型                                 并入的主要资产                          并入的主要负债
                                                                                                                             91 / 161
    哈尔滨誉衡药业股份有限公司                                                                               2012 年半年度报告全文
              同一控制下吸收合并                           项目                   金额                  项目                金额
                      -                                     -                      -                     -                       -
           非同一控制下吸收合并                            项目                   金额                  项目                金额
                      -                                     -                      -                     -                       -吸收合并的其他说明:无10、境外经营实体主要报表项目的折算汇率
    无(七)合并财务报表主要项目注释1、货币资金
                                                                                                                                 单位: 元
                                                  期末数                                                     期初数
          项目                                     折算
                                 外币金额                        人民币金额            外币金额         折算率          人民币金额
                                                    率
    现金:                              --               --              50,742.59            --                 --              69,732.22
    人民币                             --               --              50,742.59            --                 --              69,732.22
                                                                1,280,220,144.2
    银行存款:                         --               --                                   --                 --        1,446,252,367.48
                                                                              8
                                                                1,280,217,508.6
    人民币                             --               --                                   --                 --        1,446,249,733.20
                                                                              2
    USD                                     418.30     6.30              2,635.66                 417.65     6.6227                 2,634.28
    其他货币资金:                     --               --           1,375,350.00            --                 --            7,200,500.00
    人民币                             --               --           1,375,350.00            --                 --            7,200,500.00
                                                                1,281,646,236.8
    合计                               --               --                                   --                 --        1,453,522,599.70
                                                                              7如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明:无2、交易性金融资产(1)交易性金融资产
                                                                                                                                 单位: 元
                          项目                                         期末公允价值                               期初公允价值
                                                                                                                                     92 / 161
    哈尔滨誉衡药业股份有限公司                                                       2012 年半年度报告全文
    交易性债券投资                                                                                             0.00
    交易性权益工具投资                                                                                         0.00指定为以公允价值计量且变动计入当期损益的金融
                                                                                                            0.00资产
    衍生金融资产                                                                                               0.00
    套期工具                                                                                                   0.00
    其他                                                               200,000,000.00                          0.00
    合计                                                               200,000,000.00(2)变现有限制的交易性金融资产
                                                                                                         单位: 元
                    项目                    限售条件或变现方面的其他重大限制                 期末金额(3)套期工具及相关套期交易的说明
    无3、应收票据(1)应收票据的分类
                                                                                                         单位: 元
                      种类                                 期末数                        期初数
    银行承兑汇票                                                       420,000.00                    2,878,210.00
    合计                                                               420,000.00                    2,878,210.00(2)期末已质押的应收票据情况
                                                                                                         单位: 元
         出票单位            出票日期               到期日                    金额                备注
    合计                           --                   --                                           --说明:
    截止2012年6月30日公司无已质押的应收票据情况。
                                                                                                           93 / 161
      哈尔滨誉衡药业股份有限公司                                                       2012 年半年度报告全文(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                                                         单位: 元
         出票单位             出票日期               到期日               金额                    备注
                                                                                     0.00
    合计                              --                   --                           0.00           --说明:
      截止2012年6月30日无因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况。公司已经背书给其他方但尚未到期的票据
                                                                                                         单位: 元
         出票单位             出票日期               到期日               金额                    备注江西九州医药有限公
                        2012 年 01 月 11 日   2012 年 07 月 11 日           200,000.00司河南省裕丰复合肥有
                        2012 年 01 月 06 日   2012 年 07 月 06 日           200,000.00限公司山东瑞中医药有限公
                        2012 年 01 月 31 日   2012 年 07 月 31 日               50,000.00司
    合计                              --                   --                  450,000.00              --说明:无已贴现或质押的商业承兑票据的说明:无4、应收股利
                                                                                                         单位: 元
             项目               期初数              本期增加            本期减少                  期末数账龄一年以内的应收
                                    -                   -                   -                       -股利其中:
              -                     -                   -                   -                       -账龄一年以上的应收
                                    -                   -                   -                       -股利
    其中:                            --                   --                 --                       --
              -                     -                   -                   -                       -
    合     计                          -                   -                   -                       -说明:无
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    哈尔滨誉衡药业股份有限公司                                                                            2012 年半年度报告全文5、应收利息(1)应收利息
                                                                                                                                 单位: 元
           项目                    期初数                  本期增加                  本期减少                           期末数
    定期存款利息                      20,250,000.00                                          20,250,000.00                             0.00
          合   计                  20,250,000.00                          0.00            20,250,000.00                                 -(2)逾期利息
                                                                                                                                 单位: 元
                    贷款单位                              逾期时间(天)                                  逾期利息金额
                                          -                                           -                                                 -
                      合计                                         --                                              -(3)应收利息的说明
    本公司于2011年3月1日将尚未使用募集资金81,000万元转为一年期定期存款,年利率为3%,到期日为2012年3月1日。2011年计提了10个月的利息,金额为2,025万元。6、应收账款(1)应收账款按种类披露
                                                                                                                                 单位: 元
                                                 期末数                                                   期初数
           种类                    账面余额                  坏账准备                 账面余额                         坏账准备
                                金额        比例(%)       金额          比例(%)   金额        比例(%)         金额            比例(%)单项金额重大并单项
    计提坏账准备的应收                0.00                     0.00                    0.00                               0.00账款按组合计提坏账准备的应收账款
                               31,165,1               155,825.                    3,234,7
    组合 1                                       100%                         0.5%                  100%        46,624.70            1.44%
                                 76.36                       88                    09.76
                               31,165,1               155,825.                    3,234,7
    组合小计                                     100%                         0.5%                  100%        46,624.70            1.44%
                                 76.36                       88                    09.76单项金额虽不重大但
    单项计提坏账准备的                0.00                     0.00                    0.00                               0.00应收账款
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    哈尔滨誉衡药业股份有限公司                                                                     &nbs