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2018年02月19日 星期一

宋都股份(600077)公告正文

宋都股份:关于同一控制下企业合并追溯调整财务数据的公告

公告日期:2018-02-10

证券代码:600077              证券简称:宋都股份           公告编号:临 2018-013


                   宋都基业投资股份有限公司
 关于同一控制下企业合并追溯调整财务数据的公告
    本公司董事会及全体董事保证本公告内容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。


    一、追溯调整基本情况

    经公司2017年12月25日召开的第九届董事会第二十六次审议通过的《对外投

资暨关联交易议案》由全资子公司杭州茂都投资管理有限公司受让杭州金溪生物

技术有限公司持有的浙江和源生物技术有限公司(以下简称“和源生物”)100%

的股权。

    上述交易已于2017年12月完成股权交割。

    由于和源生物由公司控股股东浙江宋都控股有限公司实际控制,且该控制并

非暂时性的。因此,公司受让和源生物事项构成同一控制下企业合并。需按照同

一控制下企业合并的相关规定追溯调整2016年度、2017年度期初财务报表数据。

    根据《企业会计准则》及其相关指南、解释等规定,同一控制下的企业合并,

合并方在合并中取得的净资产的入账价值相对于为进行企业合并支付的对价账

面价值之间的差额,应调整资本公积(资本溢价或股本溢价)项目或其他所有者权

益项目,在合并当期编制合并财务报表时,应对报表的期初数进行调整,同时应

对比较报表的有关项目进行调整。在编制比较报表时,应将被合并方的有关资产、

负债并入,同时因合并而增加的净资产在比较报表中调整所有者权益项下的资本

公积(资本溢价或股本溢价)。对于被合并方在企业合并前实现的留存收益(盈余

公积和未分配利润之和)中归属于合并方的部分,自资本公积转入留存收益。

    二、追溯调整情况

    公司按照上述规定,对 2016 年、2017 年相关财务报表数据进行了追溯调整,
追溯调整后有关具体资产、负债、权益调整情况见下表:




                                       1 / 11
             项目          2017 年度期初数调整前            2017 年度期初数调整后         调整数
流动资产:

货币资金
                                1,499,610,861.73                    1,499,610,941.37           79.64

结算备付金
                                               -                                    -              -

拆出资金
                                               -                                    -              -
以公允价值计量且其变动计
入当期损益的金融资产                           -                                    -              -

衍生金融资产
                                               -                                    -              -

应收票据
                                               -                                    -              -

应收账款
                                       49,400.00                           49,400.00               -

预付款项
                                  553,632,636.08                      553,632,636.08               -

应收保费
                                               -                                    -              -

应收分保账款
                                               -                                    -              -

应收分保合同准备金
                                               -                                    -              -

应收利息
                                               -                                    -              -

应收股利
                                               -                                    -              -

其他应收款
                                  555,221,281.19                      565,221,281.19    10,000,000.00

买入返售金融资产
                                               -                                    -              -

存货
                                5,963,716,709.61                    5,963,716,709.61               -

划分为持有待售的资产
                                               -                                    -              -

一年内到期的非流动资产
                                               -                                    -              -

其他流动资产
                                  344,185,513.78                      344,185,513.78               -

流动资产合计
                                8,916,416,402.39                    8,926,416,482.03    10,000,079.64
非流动资产:


                                                   2 / 11
                                                                               -

发放委托贷款及垫款
                                    -                           -              -

可供出售金融资产
                       155,000,000.00              155,000,000.00              -

持有至到期投资
                                    -                           -              -

长期应收款
                                    -                           -              -

长期股权投资
                       143,881,741.88              143,881,741.88              -

投资性房地产
                        30,825,581.69               30,825,581.69              -

固定资产
                        59,379,777.07               59,379,777.07              -

在建工程
                           252,357.17                  252,357.17              -

工程物资
                                    -                           -              -

固定资产清理
                                    -                           -              -

生产性生物资产
                                    -                           -              -

油气资产
                                    -                           -              -

无形资产
                         3,348,180.83                3,348,180.83              -

开发支出
                                    -                           -              -

商誉
                                    -                           -              -

长期待摊费用
                                    -                           -              -

递延所得税资产
                       208,648,536.79              208,648,536.79              -

其他非流动资产
                           532,641.50                  532,641.50              -

非流动资产合计
                       601,868,816.93              601,868,816.93              -

资产总计
                     9,518,285,219.32            9,528,285,298.96   10,000,079.64

流动负债:
                                                                               -


                                        3 / 11
短期借款
                             500,000,000.00              500,000,000.00          -

向中央银行借款
                                          -                           -          -

吸收存款及同业存放
                                          -                           -          -

拆入资金
                                          -                           -          -
以公允价值计量且其变动计
入当期损益的金融负债                      -                           -          -

衍生金融负债
                                          -                           -          -

应付票据
                                          -                           -          -

应付账款
                             489,090,837.53              489,090,837.53          -

预收款项
                           1,765,604,425.14            1,765,604,425.14          -

卖出回购金融资产款
                                          -                           -          -

应付手续费及佣金
                                          -                           -          -

应付职工薪酬
                              11,914,407.97               11,914,407.97          -

应交税费
                             165,359,922.45              165,359,922.45          -

应付利息
                              11,066,708.17               11,066,708.17          -

应付股利
                                          -                           -          -

其他应付款
                             337,210,043.88              337,216,043.88   6,000.00

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
                                          -                           -          -

划分为持有待售的负债
                                          -                           -          -

一年内到期的非流动负债
                             199,533,400.00              199,533,400.00          -
                                              4 / 11
其他流动负债
                             535,052,237.14              535,052,237.14              -

流动负债合计
                           4,014,831,982.28            4,014,837,982.28       6,000.00

非流动负债:
                                                                                     -

长期借款
                           1,753,440,000.00            1,753,440,000.00              -

应付债券
                                          -                           -              -

其中:优先股
                                          -                           -              -

永续债
                                          -                           -              -

长期应付款
                                          -                           -              -

长期应付职工薪酬
                                          -                           -              -

专项应付款
                                          -                           -              -

预计负债
                                          -                           -              -

递延收益
                                          -                           -              -

递延所得税负债
                                          -                           -              -

其他非流动负债
                                          -                           -              -

非流动负债合计
                           1,753,440,000.00            1,753,440,000.00              -

负债合计
                           5,768,271,982.28            5,768,277,982.28       6,000.00

所有者权益(或股东权益):
                                                                                     -

实收资本(或股本)
                             780,752,550.00              780,752,550.00              -

其他权益工具
                                          -                           -              -

其中:优先股
                                          -                           -              -

永续债
                                          -                           -              -

资本公积
                             966,809,255.50              976,809,255.50   10,000,000.00
                                              5 / 11
减:库存股
                                               -                               -               -

其他综合收益
                                               -                               -               -

专项储备
                                               -                               -               -

盈余公积
                                 108,999,142.73                   108,999,142.73               -

一般风险准备
                                               -                               -               -

未分配利润
                               1,717,862,259.07                 1,717,856,338.71       -5,920.36
归属于母公司所有者权益合
计                             3,574,423,207.30                 3,584,417,286.94    9,994,079.64

少数股东权益
                                 175,590,029.74                   175,590,029.74               -

所有者权益合计
                               3,750,013,237.04                 3,760,007,316.68    9,994,079.64

负债和所有者权益总计
                               9,518,285,219.32                 9,528,285,298.96    10,000,079.64
                           2016 年度期初数调
项目                                                                                       调整数
                                       整前                 2016 年度期初数调整后
流动资产:

货币资金
                                 942,790,529.28                   942,790,828.33          299.05

结算备付金
                                               -                               -               -

拆出资金
                                               -                               -               -
以公允价值计量且其变动计
入当期损益的金融资产                           -                               -               -

衍生金融资产
                                               -                               -               -

应收票据
                                               -                               -               -

应收账款
                                   8,719,021.80                     8,719,021.80               -

预付款项
                                  58,797,114.41                    58,797,114.41               -

应收保费
                                               -                               -               -

应收分保账款
                                               -                               -               -


                                                   6 / 11
应收分保合同准备金
                                        -                            -               -

应收利息
                                        -                            -               -

应收股利
                                        -                            -               -

其他应收款
                         1,322,621,051.08             1,332,621,051.08    10,000,000.00

买入返售金融资产
                                        -                            -               -

存货
                         10,686,838,589.93            10,686,838,589.93              -

划分为持有待售的资产
                                        -                            -               -

一年内到期的非流动资产
                                        -                            -               -

其他流动资产
                           298,116,465.15               298,116,465.15               -

流动资产合计
                         13,317,882,771.65            13,327,883,070.70   10,000,299.05

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
                           172,375,559.08               172,375,559.08               -

投资性房地产
                            34,477,794.17                34,477,794.17               -

固定资产
                            54,213,610.11                54,213,610.11               -

在建工程
                                        -                            -               -

工程物资
                                        -                            -               -

固定资产清理
                                        -                            -               -

生产性生物资产
                                        -                            -               -
                                             7 / 11
油气资产
                                          -                            -               -

无形资产
                               4,328,918.01                 4,328,918.01               -

开发支出
                                          -                            -               -

商誉
                                          -                            -               -

长期待摊费用
                                          -                            -               -

递延所得税资产
                             184,592,896.69               184,592,896.69               -

其他非流动资产
                                 114,000.00                   114,000.00               -

非流动资产合计
                             450,102,778.06               450,102,778.06               -

资产总计
                           13,767,985,549.71            13,777,985,848.76   10,000,299.05

流动负债:
                                                                                       -

短期借款
                              43,800,000.00                43,800,000.00               -

向中央银行借款
                                          -                            -               -

吸收存款及同业存放
                                          -                            -               -

拆入资金
                                          -                            -               -
以公允价值计量且其变动计
入当期损益的金融负债                      -                            -               -

衍生金融负债
                                          -                            -               -

应付票据
                                          -                            -               -

应付账款
                             708,106,049.40               708,106,049.40               -

预收款项
                           3,447,326,062.69             3,447,326,062.69               -

卖出回购金融资产款
                                          -                            -               -

应付手续费及佣金
                                          -                            -               -

应付职工薪酬
                              10,344,441.33                10,344,441.33               -
                                               8 / 11
应交税费
                            93,210,182.62               93,210,182.62          -

应付利息
                            43,493,284.89               43,493,284.89          -

应付股利
                                        -                           -          -

其他应付款
                           663,394,567.68              663,400,567.68   6,000.00

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
                                        -                           -          -

划分为持有待售的负债
                                        -                           -          -

一年内到期的非流动负债
                         1,428,111,800.00            1,428,111,800.00          -

其他流动负债
                           445,414,107.67              445,414,107.67          -

流动负债合计
                         6,883,200,496.28            6,883,206,496.28   6,000.00

非流动负债:
                                                                               -

长期借款
                         2,950,700,000.00            2,950,700,000.00          -

应付债券
                                        -                           -          -

其中:优先股
                                        -                                      -

永续债
                                        -                                      -

长期应付款
                                        -                           -          -

长期应付职工薪酬
                                        -                           -          -

专项应付款
                                        -                           -          -

预计负债
                                        -                           -          -

递延收益
                                        -                           -          -
                                            9 / 11
递延所得税负债
                                            -                            -               -

其他非流动负债
                                            -                            -               -

非流动负债合计
                             2,950,700,000.00             2,950,700,000.00               -

负债合计
                             9,833,900,496.28             9,833,906,496.28        6,000.00

所有者权益(或股东权益):
                                                                                         -

实收资本(或股本)
                               480,752,550.00               480,752,550.00               -

其他权益工具
                                            -                            -               -

其中:优先股
                                            -                                            -

永续债
                                            -                                            -

资本公积
                             1,267,279,883.07             1,277,279,883.07    10,000,000.00

减:库存股
                                            -                            -               -

其他综合收益
                                            -                            -               -

专项储备
                                            -                            -               -

盈余公积
                               102,562,715.36               102,562,715.36               -

一般风险准备
                                            -                            -               -

未分配利润
                             1,931,813,857.93             1,931,808,156.98       -5,700.95
归属于母公司所有者权益合
计                           3,782,409,006.36             3,792,403,305.41    9,994,299.05

少数股东权益
                               151,676,047.07               151,676,047.07               -

所有者权益合计
                             3,934,085,053.43             3,944,079,352.48    9,994,299.05

负债和所有者权益总计
                            13,767,985,549.71             13,777,985,848.76   10,000,299.05




             三、独立董事关于公司本次追溯调整的独立意见
                                                10 / 11
   公司独立董事认为:公司本次追溯调整符合《企业会计准则》及其相关指南、

解释等关于同一控制下企业合并的规定,公司按照同一控制下企业合并的规定对

以前年度相关财务报表数据进行了追溯调整,客观反映公司实际经营状况,没有

损害公司及股东特别是中小股东的利益,同意本次追溯调整。



   特此公告。



                                             宋都基业投资股份有限公司

                                                        董事会

                                                    2018 年 2 月 10 日




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