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ST山水(600234)公告正文

太原天龙集团股份有限公司2006年中期报告

公告日期:2006-08-31


                  太原天龙集团股份有限公司2006年中期报告
     
    目录
     一、重要提示 1
    二、公司基本情况 1
    三、股本变动及股东情况 2
    四、董事、监事和高级管理人员 4
    五、管理层讨论与分析 4
    六、重要事项 7
    七、财务会计报告 13
    八、备查文件目录 57
     一、重要提示
    
    1、本公司董事会及其董事保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。 2、公司全体董事出席董事会会议。  3、公司中期财务报告已经北京中天华正会计师事务所有限公司审计并出具了无法表示意见的审计报告,本公司管理层对相关事项已做详细说明,请投资者注意阅读。 4、公司负责人田家俊先生,主管会计工作负责人宋新梅女士及会计机构负责人(会计主管人员)张丽荣女士声明:在现有财务资料的前提下,如实反映本年度报告中财务报告的情况。 
    
    
    二、公司基本情况
    (一)基本情况简介
    1、 公司法定中文名称:太原天龙集团股份有限公司 公司法定英文名称:TAI YUAN TIANLONG GROUP CO.,LTD 2、 公司A股上市交易所:上海证券交易所 公司A股简称:*ST天龙 公司A 股代码:600234 3、 公司注册地址:太原市迎泽大街289号 公司办公地址:太原市迎泽大街289号 邮政编码:030001 公司电子信箱:tianlong615@tom.com 4、 公司法定代表人:田家俊 5、 董事会秘书:白耀宏 电话:0351-2025168 传真:0351-4810073 E-mail:yhbai6916@tom.com 联系地址:太原市迎泽大街289号 公司证券事务代表:高蕴芳 电话:0351-4040922 传真:0351-4810073 E-mail:yfgao0803@sina.com 联系地址:太原市迎泽大街289号 6、 公司信息披露报纸名称:上海证券报、中国证券报名 登载公司中期报告的中国证监会指定国际互联网网址:http://www.sse.com.cn 公司中期报告备置地点:公司证券投资管理部 
    
     (二)主要财务数据和指标
    主要会计数据和财务指标
    
    
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                        本报告期末              上年度期末             本报告期末比上年度期末增减(%  
                                                                                       )                              
  流动资产                              41,951,654.63           57,850,412.67          -27.48                          
  流动负债                              812,998,429.86          803,857,943.13         1.14                            
  总资产                                112,468,901.47          132,761,773.17         -15.29                          
  股东权益(不含少数股东权益)          -660,982,030.81         -643,765,289.65        2.67                            
  每股净资产(元)                        -7.04                   -6.86                  2.62                            
  调整后的每股净资产(元)                -7.06                   -6.87                  2.77                            
                                        报告期(1-6月)        上年同期               本报告期比上年同期增减(%)    
  净利润                                -7,191,815.62           -58,788,361.19         -87.77                          
  扣除非经常性损益的净利润              -7,566,257.95           -43,022,685.19         -82.41                          
  每股收益(元)                          -0.08                   -0.63                  -87.30                          
  净资产收益率(%)                       --                      --                     --                              
  经营活动产生的现金流量净额            22,195,106.15           -343,899.90                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
     2、扣除非经常性损益项目和金额 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                                 金额                                
  处置长期股权投资、固定资产、在建工程、无形资产、其他长期资产产生的损益           5,810.60                            
  短期投资收益,(不包括经国家有关部门批准设立的有经营资格的金融机构获得的短期投   368,478.40                          
  资收益)                                                                                                             
  扣除公司日常根据企业会计制度规定计提的资产减值准备后的其他各项营业外收入、支出   -153.42                             
  所得税影响数                                                                     306.75                              
  合计                                                                             374,442.33                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    三、股本变动及股东情况
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。 
    (二)股东情况
    股东数量和持股情况
    
    
    
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数                              16,470户                                                               
  前十名股东持股情况                                                                                                   
  股东名称                          股东性质    持股比  持股总数       报告期   股份类   持有非流通股   质押或冻结的股 
                                                例(%)                  内增减   别       数量           份数量         
  东莞市金正数码科技有限公司        其他        29.00   27,219,400              未流通   27,219,400     冻结27,219,400 
  山西天龙山古文化发展有限公司      其他        17.34   16,274,300              未流通   16,274,300     质押16,274,300 
  国有股                            国有股东    7.08    6,640,600               未流通   6,640,600                     
  罗秀俊                                        1.03    970,000                 已流通                  未知           
  孙忆军                                        0.67    630,000                 已流通                  未知           
  吴宏伟                                        0.49    457,546                 已流通                  未知           
  张国华                                        0.36    339,900                 已流通                  未知           
  徐厚江                                        0.33    310,352                 已流通                  未知           
  五矿贵稀矿产品进出口公司          其他        0.32    300,000                          300,000                       
  胡建评                                        0.32    300,000                 已流通                  未知           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  前十名流通股股东持股情况                                                                                             
  股东名称                             持有流通股的数量                            股份种类                            
  罗秀俊                               970,000                                     人民币普通股                        
  孙忆军                               630,000                                     人民币普通股                        
  吴宏伟                               457,546                                     人民币普通股                        
  张国华                               339,900                                     人民币普通股                        
  徐厚江                               310,352                                     人民币普通股                        
  胡建评                               300,000                                     人民币普通股                        
  陆永绥                               258,944                                     人民币普通股                        
  姚涌泉                               241,600                                     人民币普通股                        
  韩炜光                               236,747                                     人民币普通股                        
  许秀芳                               233,287                                     人民币普通股                        
  上述股东关联关系或一致行动关系的说   公司未知前10名股东之间是否存在关联关系或一致行动人情况.                         
  明                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    (1)公司前十名股东中第一大股东东莞市金正数码科技有限公司所持有的本公司27,219,400股社会法人股(占本公司股本总额的29%)从2004年11月24日起被广东省东莞市中级人民法院将该股份冻结。 (2)公司前十名股东中第二大股东山西天龙山古文化发展有限公司将所持有的本公司16,274,300股社会法人股(占本公司股本总额的17.34%)从2004年3月15日起质押给中国光大银行太原分行。 
    
    2、控股股东及实际控制人变更情况 本报告期内公司控股股东及实际控制人没有发生变更。 
    
    
    
    
    四、董事、监事和高级管理人员
    
    (一)董事、监事和高级管理人员持股变动


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名         职务                                   期初持股数       期末持股数       股份增减数       变动原因      
  田家俊       董事长                                                                                                  
  宋新梅       副董事长、总经理                                                                                        
  张克勇       董事、副总经理、党委书记                                                                                
  刘会来       董事                                                                                                    
  白耀宏       董事、董事会秘书                       13,416           13,416                                          
  赵骏         董事、副总经理                                                                                          
  李志强       独立董事                               100              100                                             
  李俊杰       独立董事                                                                                                
  江斌         独立董事                                                                                                
  刘世斌       监事会主席                                                                                              
  曾庆发       监事会副主席                           2,100            2,100                                           
  宋潇霞       监事                                                                                                    
  张兴强       监事                                                                                                    
  李从容       监事                                   1,720            1,720                                           
  张丽荣       总会计师、副总经理                     1,720            1,720                                           
  王铁生       副总经理                               1,720            1,720                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (二)新聘或解聘公司董事、监事、高级管理人员的情况  本报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。 
    
    五、管理层讨论与分析
    (一)管理层讨论与分析
    报告期内公司以“全面恢复主业生产”为经营重点,将“扭亏、减亏”做为经营目标,在保持主业生产经营稳步运行的同时,对内整合资源、精减机构、完善制度、加强管理、降低成本,提高工作效率、产品质量及售后服务;对外统一销售政策及销售价格,充分发挥品牌优势,积极开展业务,努力开拓市场、扩大产品销售,提升市场占有率和竞争力。在全体员工的共同努力下,公司主业的经营状况相比上一年度有了较大改善。同时根据公司董事会的决定改变了天龙购物广场的经营模式即由自主经营变为租赁经营。报告期内公司共实现主营业务收入2877.39万元,实现主营业务利润400.31万元,实现净利润-719.18万元,比上年同期减亏87.77%。 
    
    (二)公司主营业务及其经营状况
    主营业务分行业、产品情况表
    
    
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或分   主营业务收入         主营业务成本         主营业务利润  主营业务收入  主营业务成本比  主营业务利润率比  
  产品                                                   率(%)         比上年同期增  上年同期增减(  上年同期增减(%) 
                                                                       减(%)      %)                              
  分行业                                                                                                               
  工业         28,773,946.31        24,710,352.31        13.91         232.19        323.04          减少18.66个百分点 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
报告期内,由于主营商业的天龙购物广场经营方式由自主经营改为租赁经营,本期无商业收入, 因此本报告期主营业务按行业划分只有工业而无商业。 
    
    2、主营业务分地区情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  地区                             主营业务收入                       主营业务收入比上年同期增减(%)                 
  广东                             28,773,946.31                      232.19                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
由于主营商业的地区在太原,本期无商业收入,因此本报告期主营业务分地区只有广东地区而无太原。 
    3、主营业务及其结构发生重大变化的原因说明
    
    本报告期由于主营商业的天龙购物广场由自主经营改为租赁经营,本期无商业收入。目前公司主要从事视频开发、生产及销售业务,现生产与销售已走向正轨,并处于上升趋势。
    
    4、利润构成与上年度相比发生重大变化的原因分析
    由于主营商业的天龙购物广场由自主经营改为租赁经营,本报告期利润构成中无商业收入,新增其他业务收入(租赁收入)。本期公司仍出现亏损,但较上年度有较大幅度减亏,主要因上年度对存在较大风险、预计难以收回的应收款项单独计提坏账准备、对已形成贬值的存货计提跌价准备及对已判决的诉讼案件计提预计负债而今年未计提所致。 
    
    (三)公司投资情况
    1、募集资金总体使用情况 公司于2000年通过首次发行募集资金159,000,000.00元人民币,已累计使用115,485,540.00元人民币,尚未使用43,514,460.00元人民币。     公司实际使用募集资金总额中有29,500,000.00元用于委托理财转为债权。  
    募集资金承诺项目情况
    
    
    
    
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  承诺项目名称                     拟投入金额          是否变  实际投入金额       预计收益  实际收   是否符合  是否符  
                                                       更项目                               益       计划进度  合预计  
                                                                                                               收益    
  兼并太原三晋大厦并投入大厦二期   100,000,000.00      否      25,410,000.00                                           
  扩建后续工程基础上和大厦智能化                                                                                       
  改造项目                                                                                                             
  建立仓储配货中心,设立配套电子   29,987,000.00       否      3,807,000.00                                            
  商务信息和销售服务网络站                                                                                             
  天龙大厦空调工程改造及重新装修   29,850,000.00       否      56,768,540.00                                           
  合计                             159,837,000.00      /       85,985,540.00                         /         /       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)兼并太原三晋大厦并投入大厦二期扩建后续工程和大厦智能化改造项目  项目拟投入10,000.00万元人民币,实际投入2,541.00万元人民币,鉴于三晋大厦严重亏损,公司董事会研究决定并经股东大会审议通过决定停止对三晋大厦的投资。  (2)建立仓储配货中心,设立配套电子商务信息和销售服务网络站  项目拟投入2,998.70万元人民币,实际投入380.70万元人民币,鉴于市场发生变化及公司与北京天客隆集团有限公司联营后自营受到限制,无需继续投资,使此项目未按原进度进行。 (3)天龙大厦空调工程改造及重新装修  项目拟投入2,985.00万元人民币,实际投入5,676.85万元人民币, 2001年6月19日经公司股东大会通过对该项目追加投资1,015.00万元,2003年经公司三届董事会第十四次会议和2003年2月28日召开的2003年第一次临时股东大会审议通过,再次追加2,800.00万元,投资总额调整为6,800.00万元。累计使用募集资金5,676.85万元,全部转入固定资产,但该项目的决算尚未完成。  此三项募集资金项目的调整已经公司2002年10月24日召开的三届十四次董事会和2003年2月28日召开的2003年第一次临时股东大会审议通过,并对该事项在临时公告及2002年年度报告中作了详细披露,披露公告详见2002年10月28日、2003年3月1日和2003年4月16日的《上海证券报》和《中国证券报》。 3、报告期内,公司无非募集资金投资项目。 (四)预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及说明
    公司本报告期已恢复主业的生产经营且经营发展态势较好,预计下一报告期期末与上年同期相比会发生大幅度减亏。
    
    
    (五)公司管理层对会计师事务所本报告期“非标意见”的说明
    注册会计师对公司财务报告发表的意见:
    我们对太原天龙集团股份有限公司(以下简称“天龙集团公司”)2006年1-6月的会计报表进行了审计,并出具了无法表示意见的审计报告,有关情况说明如下:
    (1)如天龙集团公司合并会计报表附注六—3、附注六—4、附注六—6、附注六—23所述,天龙集团公司对应收账款、其他应收款累计提取坏账准备56,143.33万元,其中关联方应收款项累计提取坏账准备49,505.65万元;珠海金正公司累计提取存货跌价准备6,291.63万元;天龙集团公司对已判决的诉讼案件提取预计负债7,549.64万元。我们无法实施必要的审计程序,对上述提取金额是否恰当获取充分、适当的审计证据。
    (2)2006年1—6月天龙集团公司期末股东权益为负数,累计经营性亏损数额巨大,天龙集团公司的持续经营能力存在重大不确定性。我们无法获取充分、适当的审计证据以确定天龙集团公司编制会计报表所依据的持续经营假设是否合理。
    由于上述审计范围受到限制可能产生的影响非常重大和广泛,我们无法对上述会计报表发表意见。
    2、董事会对会计师事务所非标意见的说明:  本报告期会计师事务所对本公司财务报告发表了无法表示意见的审计报告,其原因是由于“万平案件”带来的负面影响未完全消除,对其的判决未完全执行到位,东莞分公司和珠海金正公司的存货仍处于保护性查封状态,广东金正电子有限公司也因受“万平案件”的影响,实物资产全部被法院查封,银行账户被冻结,现已被东莞市农业银行提请破产。对此,公司在2004年、2005年本着谨慎、客观的原则对存在较大风险,预计难以收回的应收账款、其他应收款提取了坏帐准备;对珠海金正公司的存货因其贬值则依据公司计调、采购、销售等部门意见和市场信息提取了存货跌价准备;对已判决的诉讼案件提取了预计负债。由此给公司造成了重大损失,致使公司期末股东权益为负数,累计经营亏损数额巨大,上述情况已在公司2004年、2005年度报告中予以了详细披露和说明。
    本报告期公司致力于主业的恢复生产经营且较上年度有了较大的改善,今年上半年公司没有单独计提全额坏账准备,经营活动产生的现金流量净额为22,195,106.15元(已由负数转为正数),企业的经营正逐步走向稳定。公司管理层也在认真总结2005年度生产经营情况的基础上,结合2006年生产经营目标,制订了2006年的工作要点:即在整合资产、恢复生产的同时,加强内控,降费增效,进一步提升公司的管理水平,加强技术开发力度研发有市场竞争力的新产品,扩大市场份额、提高市场占有率,确保主业收入的稳步增长,为公司早日实现扭亏奠定基础。
     (六)公司管理层对会计师事务所上年度“非标意见”涉及事项的变化及处理情况的说明
    公司管理层根据2006年初制订的经营目标,以“全面恢复主业生产”为经营重点,对主业在稳步提高目前生产经营状况的基础上,整合资产,加强管理,利用公司自身的品牌优势和业务规模运营优势,加强技术开发力度,努力控制产品制造成本,挖掘市场潜力,扩大产品销售,使公司的经营状况有了明显改善,报告期公司经营活动产生的现金流量由负数转为正数。同时公司管理层进一步组织专人进行债务清收工作,加大清欠力度,为提升公司经营业绩、提高公司的持续经营能力奠定了基础。
     
    六、重要事项
    (一)公司治理的情况
    公司严格按照《公司法》、《证券法》和中国证监会制定的有关法律、法规要求,不断完善公司的法人治理结构,规范运作。报告期公司根据新发布的《公司法》、《证券法》、《上市公司章程指引》等新的法律法规和规范性文件的要求重新修订了公司的《公司章程》、《股东大会议事规则》、《董事会议事规则》和《监事会议事规则》;为完善公司内部控制制度,公司制定了《重大信息内部报告制度》和《关联交易管理办法》,使公司治理结构更加符合有关法律法规的规定;为进一步推动公司加快建立现代企业制度,对公司原正式在册和职工实施了劳动关系调整和安置补偿,使公司更加符合现代企业制度的准则。 目前公司的治理结构基本符合中国证监会有关文件的要求。 
    
    (二)重大诉讼仲裁事项
    1、公司机关、购物广场共发生诉讼案件29起,涉案金额85,204,761.17元,其中:涉及应付工程款及劳务纠纷22起,涉案金额9,806,767.00元;涉及担保连带责任的7起,涉案金额75,397,994.17元。     截止2006年6月30日,涉及应付工程款、劳务及担保纠纷29起案件中,已判决和调解裁定案件18起(已执行完毕的案件2起,涉案金额623,148.55元),涉案金额72,362,723.72元,原告撤诉案件2起,涉案金额171,473.40元;正在审理的案件9起,涉案金额12,670,564.05元。形成损失明细如下:预计担保损失5,208,033.73元,预计供应商损失123,737.87元。     广东省珠海市中级人民法院、深圳罗湖区人民法院、太原市中级人民法院分别应深圳市达瑞进出口贸易有限公司、深圳市爱商实业有限公司、太原市财政局的申请对位于太原迎泽大街289号天龙大厦的房产及土地实施财产保全性查封。 2、东莞分公司共发生诉讼案件11起,涉案金额119,954,882.73元,其中:涉及应付货款纠纷6起,涉案金额3,410,520.88元;涉及贷款及担保连带责任的5起,涉案金额116,544,361.85元。     截止2006年6月30日,涉及应付货款纠纷案件中,5起已判决,1起客户已起诉案件尚未审理;涉及贷款及担保连带责任的5起案件,已全部判决。形成损失明细如下:诉讼费228,967.98元,违约金10,000.00元,预计担保损失3,984,135.30元、预计供应商损失302,738.46元。     广东省珠海市中级人民法院应交通银行深圳深南中支行的申请对东莞分公司的财产实施保全性查封。查封金额以67,621,237.98元(互保金额)为限。 3、珠海金正公司的部分债权人提起诉讼,共发生诉讼案件89起,涉案金额372,625,752.87元,其中:涉及货款和劳务纠纷的83起,涉案金额118,750,213.02元,涉及贷款及担保连带责任的6起,涉案金额253,875,539.85元。     自2004年7月9日起,广东省珠海市金湾区人民法院、广东省珠海市中级人民法院、广东省佛山市南海区人民法院应交通银行深圳深南中支行、交通银行珠海分行以及部分供货商的申请,对珠海金正公司的财产实施保全性查封。查封金额以125,036,396.78元为限。 珠海金正公司诉讼案件已判决81起,涉案金额248,746,920.34元,与原告达成和解的8起,涉案金额123,878,832.53元,形成损失明细如下:预计担保损失73,127,119.13元、预计其他损失16,508,135.48元、诉讼费3,209,357.26元、违约金963,858.01元,利息因实际支付日期未定而无法确定。72,281,406.60
    
    (三)资产交易事项
    1、资产置换情况 公司与广东金正电子有限公司进行了资产置换,在原经营范围的基础上增加了生产及销售VCD机、DVD机、功放、音箱等电子产品及家用电器及销售通信器材等。置换双方已按资产置换方案实施,原广东金正电子有限公司的视频业务已置换进入天龙集团,由天龙集团东莞分公司管理、经营,与视频业务相关人员进入天龙集团东莞分公司。   天龙集团置出资产位于桃园北路101号的房产的产权变更手续尚未办理完毕。  
    (四)报告期内公司重大关联交易事项
    1、关联债权债务往来
    单位:元 币种:人民币


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  关联方名称                  与上市公司的   上市公司向关联方提供资金               关联方向上市公司提供资金           
                              关系           发生额             余额                发生额          余额               
  东莞市金正数码科技有限公司  母公司                                                929,098.80                         
  广东金正电子有限公司        母公司的控股                      169,571,048.24      4,110.00        1,055,099.29       
                              子公司                                                                                   
  珠海蓝十星技术服务公司      母公司的控股                      801,736.86                                             
                              子公司                                                                                   
  珠海市金正投资有限公司      母公司的控股                                                          1,494,647.00       
                              子公司                                                                                   
  深圳市金正信实业有限公司    母公司的控股                                                          19,937.00          
                              子公司                                                                                   
  珠海金正贸易有限公司        孙公司                                                380.00                             
  广东昊正实业开发有限公司    其他                              6,350,287.74                                           
  高力资讯网络科技(香港)有限  其他                              228,569,154.11                                         
  公司                                                                                                                 
  深圳市瀚海工贸实业有限公司  其他                              9,081,970.53                                           
  山西天龙威皇食品有限公司    控股子公司                        707,922.66                                             
  太原市三晋大厦有限公司      参股公司       1,588,140.00       82,527,451.79                                          
  太原心之旅旅行社有限公司    关键管理人控   500,000.00         0                                                      
                              制                                                                                       
  珠海市金正电子工业有限公司  控股子公司     170,120.30         29,942,686.88                                          
  合计                        /              2,258,260.30       527,552,258.81      933,588.80      2,569,683.29       
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报告期内上市公司没有向控股股东及其子公司提供资金,上市公司向控股股东及其子公司提供资金的余额170,372,785.10元人民币。 
    关联债权债务形成原因: 1、上市公司向控股股东及其子公司代偿债务;2、购销业务。 关联债权债务对公司经营成果及财务状况的影响:     按照账面债权净额提取坏账准备49,505.65万元。 
    
    2006年上半年资金被占用情况及清欠进展情况


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  大股东及其附属企业非经营性占用上   报告  清  清欠金额(万元)   清欠时间(月份)                                       
  期初数           期末数            市公司资金的余额(万元)              期清  欠                                    
                                                                           欠总  方                                    
                                                                           额(  式                                    
                                                                           万元                                        
                                                                           )                                          
  17,242.51        16,957.10         285.41                   现金清偿           64.19              5-6                
                                                              其它               221.22             6                  
  大股东及其附属企业非经营性占用上   1、2006年6月,公司收到广东省昊正实业有限公司归还的资金占用款40万元。2、2006年5-6  
  市公司资金及清欠情况的具体说明     月,公司收代卖广东金正电子有限公司货物现款24.19万元。 3、珠海市金正电子工业有限公 
                                     司和东莞分公司通过签订《债权债务转让协议》收回广东金正资金占用款221.22万元。 公司 
                                     将继续积极与控股股东联络、沟通,及时了解并披露“广东金正被东莞农行提请破产”案件  
                                     的进展情况,力争2006年底前彻底解决资金占用问题。                                  
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    (五)托管情况
    本报告期公司无托管事项。  
    (六)承包情况
       本报告期公司无承包事项。 
    (七)租赁情况
         根据本公司四届五次董事会关于“加快推动天龙购物广场深化改革,改变天龙购物广场经营方式,实施租赁经营”的决定,本公司于2005年10月与太原鼎仕达实业有限公司签订了《租赁合同》, 将天龙商厦地下一层至地上七层商业用房以及塔楼十二层以下的经营、办公场所租赁给太原鼎仕达实业有限公司,该资产涉及的金额为125,441,369.69元人民币。租赁的期限为2006年2月1日至2016年1月31日,2006年2月1日为计租起始日,租金:第一、二、三年为850万元人民币,第四、五、六年为882.50万元人民币,第七、 八、九年为916.60万元人民币,第十年为952.50万元人民币。每年扣除租金中的200万元用于支付公司原欠供应商货款,租金支付为每季度支付一次。。该事项已于2006年1月18日刊登在中国证券报、上海证券报上。公司2006年2-6月的租赁收益为3,147,269.87元人民币,确定的依据是租赁合同。 
    
    (八)担保情况
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司对外担保情况(不包括对控股子公司的担保)                                                                         
  担保对象        发生日期(协议签署日  担保金额            担保类型    担保期限          是否履行完   是否为关联方担  
                  )                                                                      毕           保              
  广东金正电子有  2004年3月31日         18,000,000.00       连带责任担  2004年4月3日~20  否           是              
  限公司                                                    保          05年3月31日                                    
  广东金正电子有  2004年3月31日         18,000,000.00       连带责任担  2004年5月31日~2  否           是              
  限公司                                                    保          005年5月30日                                   
  广东金正电子有  2004年6月7日          72,281,406.60       连带责任担  2003年3月25日~2  否           是              
  限公司                                                    保          004年3月25日                                   
  报告期内担保发生额合计                                                                                               
  报告期末担保余额合计                                                  108,281,406.60                                 
  公司对控股子公司的担保情况                                                                                           
  报告期内对控股子公司担保发生额合计                                                                                   
  报告期末对控股子公司担保余额合计                                      14,259,241.39                                  
  公司担保总额情况(包括对控股子公司的担保)                                                                           
  担保总额                                                              122,540,647.99                                 
  担保总额占公司净资产的比例(%)                                                                                        
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额                            108,281,406.60                                 
  直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额          14,259,241.39                                  
  担保总额超过净资产50%部分的金额                                                                                     
  上述三项担保金额合计                                                  122,540,647.99                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1、2004年3月31日,本公司控股子公司珠海市金正电子工业有限公司为本公司母公司的控股子公司广东金正电子有限公司提供担保,担保金额为18,000,000.00元人民币,担保期限为2004年4月3日至2005年3月31日。该事项已于2004年10月30日刊登在上海证券报上。
    2、2004年3月31日,本公司控股子公司珠海市金正电子工业有限公司为本公司母公司的控股子公司广东金正电子有限公司提供担保,担保金额为18,000,000.00元人民币,担保期限为2004年5月31日至2005年5月30日。该事项已于2004年10月30日刊登在上海证券报上。
    3、2004年6月7日,本公司控股子公司珠海市金正电子工业有限公司为本公司母公司的控股子公司广东金正电子有限公司提供担保,担保金额为72,281,406.60元人民币,担保期限为2003年3月25日至2004年3月25日。已逾期,逾期金额为72,281,406.60元人民币。该事项已于2005年4月30日刊登在上海证券报上。
    
    (九)委托理财情况
    
    报告期内,公司未发生委托他人进行现金资产管理的事项。2001年3月21日公司与中际投资有限公司签订3,500.00万元资产委托管理协议,协议履行期满,中际投资有限公司无法将3,500.00万元及其约定的收益如数归还本公司,经公司股东大会审议通过,决定采取签署《债务转移协议》的方式解决中际投资有限公司对本公司的债务,具体数额为3,450.00万元,截止目前尚有2,950.00万元未能收回。
     
    (十)承诺事项履行情况
    报告期内或持续到报告期内,公司或持股5%以上股东没有承诺事项。 
    未股改公司的股改工作时间安排说明
    目前公司正在积极开展股权分置改革的各项准备工作,就已形成的股改初步意见与多家证券机构沟通,但未达成一致意见,为加快推进公司股权分置改革的启动工作,使公司与广大投资者就股改问题进行更加充分有效地沟通,公司开设了董事长与流通股股东进行沟通的专线电话,力争2006年底前启动股权分置改革工作。
    
    未股改公司已承诺股改但未能按时履行的具体原因说明


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  已承诺内容             未能履行承诺的原因                                                                            
  力争在2006年6月30日前  公司至今未股改的原因是由于公司净资产为负数,主业尚处于恢复阶段,公司控股股东东莞市金正数码科  
  进入股改程序           技有限公司由于“万平案件”的影响,其持有本公司的股份已被广东省东莞市中级人民法院冻结,因此,  
                         公司进行股改将面临重重困难。                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (十一)聘任、解聘会计师事务所情况
    报告期内, 公司未改聘会计师事务所, 公司现聘任北京中天华正会计师事务所有限公司为公司的境内审计机构。 担任本次审计工作并出具审计意见的注册会计师为杨爱斌、尹巍 。 
    (十二)公司、董事会、董事受处罚及整改情况
    报告期内公司、公司董事会及董事均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。  
    (十三)其它重大事项
    1、本公司第一大股东东莞市金正数码科技有限公司将所持有的公司27219400股社会法人股质押给中国农业银行东莞市长安支行,质押股份占股本总额的29%,根据广东省东莞市中级人民法院(2004)东中法协执字第661号《协助执行通知书》,上述股份已被司法冻结。第二大股东山西天龙山古文化发展有限公司将所持有的公司16,274,300股社会法人股继续质押给中国光大银行太原分行,质押股份占股本总额的17.34%。 2、2005年12月本公司将以前年度欠款2,000.09万元转让给太原鼎仕达实业有限公司,截止2006年6月30日本公司收到债权人同意函80份,金额合计1,383.00万元。 3、根据东莞市中级人民法院2005年7月21日作出的(2005)东中法民二破字第3号受理破产案件公告,广东省东莞市中级人民法院依法受理了债权人中国农业银行东莞市长安支行申请广东金正电子有限公司破产一案。2005年10月5日本公司董事长田家俊先生已代表天龙集团公司向广东陈梁永钜律师事务所(广东金正电子有限公司破产监管组)申报债权。 4、根据交通银行深圳深南中支行的申请,广东省深圳市中级人民法院出具(2004)深中法立裁字第157号及(2004)深中法民二初字第426号《协助执行通知书》,将本公司持有的珠海金正公司90%的股权冻结。 
    
    (十四)信息披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  事项                                           刊载的报刊名称及版面         刊载日期      刊载的互联网网站及检索路径 
  太原天龙集团股份有限公司公告                   《上海证券报》C13版、《中国  2006年1月19   www.sse.com.cn             
                                                 证券报》C03版                日                                       
  太原天龙集团股份有限公司公告                   《上海证券报》C23版、《中国  2006年3月1日  www.sse.com.cn             
                                                 证券报》C03版                                                         
  太原天龙集团股份有限公司澄清公告               《上海证券报》C4版、《中国   2006年3月4日  www.sse.com.cn             
                                                 证券报》B16版                                                         
  太原天龙集团股份有限公司股票交易异常波动的公   《上海证券报》B107版、《中   2006年4月25   www.sse.com.cn             
  告                                             国证券报》B07版              日                                       
  太原天龙集团股份有限公司四届七次董事会决议公   《上海证券报》B106版、《中   2006年4月29   www.sse.com.cn             
  告                                             国证券报》C037版             日                                       
  太原天龙集团股份有限公司四届三次监事会决议公   《上海证券报》B106版、《中   2006年4月29   www.sse.com.cn             
  告                                             国证券报》C037版             日                                       
  太原天龙集团股份有限公司关于股票实行退市风险   《上海证券报》B36版、《中国  2006年5月8日  www.sse.com.cn             
  警示特别处理公告                               证券报》C02版                                                         
  太原天龙集团股份有限公司四届八次董事会决议公   《上海证券报》B43版、《中国  2006年5月30   www.sse.com.cn             
  告暨召开2005年年度股东大会的通知               证券报》C15版                日                                       
  太原天龙集团股份有限公司四届四次监事会决议公   《上海证券报》B43版、《中国  2006年5月30   www.sse.com.cn             
  告                                             证券报》C15版                日                                       
  太原天龙集团股份有限公司股票交易异常波动的公   《上海证券报》B36版、《中国  2006年5月31   www.sse.com.cn             
  告                                             证券报》C16版                日                                       
  太原天龙集团股份有限公司股票交易异常波动的公   《上海证券报》B24版、《中国  2006年6月5日  www.sse.com.cn             
  告                                             证券报》B11版                                                         
  太原天龙集团股份有限公司股票交易异常波动的公   《上海证券报》B26版、《中国  2006年6月12   www.sse.com.cn             
  告                                             证券报》A25版                日                                       
  太原天龙集团股份有限公司关于变更2005年年度股   《上海证券报》B9版、《中国   2006年6月17   www.sse.com.cn             
  东大会地点的通知公告                           证券报》C006版               日                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     七、财务会计报告
    公司中期财务报告已经北京中天华正会计师事务所有限公司注册会计师杨爱斌、尹巍审计,并出具了无法表示意见的审计报告。
     审计报告
    中天华正(晋)(审)字[2006]第022号
    太原天龙集团股份有限公司全体股东:
    我们接受委托,对后附的太原天龙集团股份有限公司(以下简称“天龙集团公司”)2006年6月30日的资产负债表及合并资产负债表与2006年1-6月的利润及利润分配表、合并利润及利润分配表和现金流量表及合并现金流量表进行审计。这些会计报表的编制是天龙集团公司管理当局的责任。
    1、如天龙集团公司合并会计报表附注六—3、附注六—4、附注六—6、附注六—23所述,天龙集团公司对应收账款、其他应收款累计提取坏账准备56,143.33万元,其中关联方应收款项累计提取坏账准备49,505.65万元;珠海市金正电子工业有限公司累计提取存货跌价准备6,291.63万元;天龙集团公司对已判决的诉讼案件提取预计负债7,549.64万元。我们无法实施必要的审计程序,对上述提取金额是否恰当获取充分、适当的审计证据。
    2、2006年1—6月天龙集团公司期末股东权益为负数,累计经营性亏损数额巨大,天龙集团公司的持续经营能力存在重大不确定性。我们无法获取充分、适当的审计证据以确定天龙集团公司编制会计报表所依据的持续经营假设是否合理。
    由于上述审计范围受到限制可能产生的影响非常重大和广泛,我们无法对上述会计报表发表意见。
    北京中天华正会计师事务所               中国注册会计师   杨爱斌
    有限公司                         中国注册会计师   尹  巍
    中国·北京                         二○○六年八月二十八日
     资产负债表(合并)
    编制单位:太原天龙集团股份有限公司                                               单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产                                          附注六       2006.6.30                     2005.12.31                  
  流动资产:                                                                                                           
  货币资金                                      1            12,499,618.31                 1,638,813.87                
  短期投资                                      2            -                             800,000.00                  
  应收票据                                                   213,940.00                                                
  应收股利                                                   -                                                         
  应收利息                                                   -                                                         
  应收账款                                      3            6,303,231.89                  7,069,668.23                
  其他应收款                                    4            3,034,697.14                  25,822,525.42               
  预付账款                                      5            900,814.79                    1,212,271.42                
  应收补贴款                                                 -                                                         
  存货                                          6            18,999,352.50                 21,307,133.73               
  待摊费用                                                   -                                                         
  一年内到期的长期债权投资                                   -                                                         
  其他流动资产                                               -                                                         
  流动资产合计                                               41,951,654.63                 57,850,412.67               
  长期投资:                                                                                                           
  长期股权投资                                  7            1,050,000.00                  1,050,000.00                
  长期债权投资                                  7                                          4,800.00                    
  长期投资合计                                               1,050,000.00                  1,054,800.00                
  固定资产:                                                                                                           
  固定资产原价                                  8            155,226,581.24                155,031,456.37              
  减:累计折旧                                  8            57,478,451.86                 54,098,597.15               
  固定资产净值                                  8            97,748,129.38                 100,932,859.22              
  减:固定资产减值准备                          8            29,962,571.70                 29,401,029.23               
  固定资产净额                                               67,785,557.68                 71,531,829.99               
  工程物资                                                                                                             
  在建工程                                      9                                          412,708.35                  
  固定资产清理                                                                                                         
  固定资产合计                                               67,785,557.68                 71,944,538.34               
  无形资产及其他资产:                                                                                                 
  无形资产                                      10           483,625.00                    492,750.00                  
  长期待摊费用                                  11           1,198,064.16                  1,419,272.16                
  其他长期资产                                                                                                         
  无形及其他资产合计                                         1,681,689.16                  1,912,022.16                
  递延税项:                                                                                                           
  递延税款借项                                                                                                         
  资产总计                                                   112,468,901.47                132,761,773.17              
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法定代表人:        主管会计工作负责人:        财务总监:         会计机构负责人:
    
     资产负债表(合并续)
    编制单位:太原天龙集团股份有限公司                                               单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  负债和股东权益                                附注六       2006.6.30                     2005.12.31                  
  流动负债:                                                                                                           
  短期借款                                      12           212,703,662.34                222,713,676.48              
  应付票据                                      13           29,000,000.00                 29,000,000.00               
  应付账款                                      14           314,192,200.32                314,264,123.48              
  预收账款                                      15           27,065,141.21                 28,529,207.79               
  应付工资                                      16           180,000.00                    150,000.00                  
  应付福利费                                    17           4,823,507.91                  4,668,941.31                
  应付股利                                                   -                                                         
  应交税金                                      18           3,179,038.15                  2,262,709.49                
  其他应交款                                    19           21,213.99                     14,379.71                   
  其他应付款                                    20           50,654,054.69                 56,501,635.92               
  预提费用                                      21           46,970,426.04                 29,310,545.50               
  一年内到期的长期负债                          22           48,712,806.80                 35,327,232.80               
  预计负债                                      23           75,496,378.41                 81,115,490.65               
  流动负债合计                                               812,998,429.86                803,857,943.13              
  长期负债:                                                                                                           
  长期借款                                                                                 12,000,000.00               
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  其他长期负债                                                                                                         
  长期负债合计                                                                             12,000,000.00               
  递延税项:                                                                                                           
  递延税款贷项                                                                                                         
  负债合计                                                   812,998,429.86                815,857,943.13              
  少数股东权益                                  24           -39,547,497.58                -39,330,880.31              
  股东权益:                                                                                                           
  股本                                          25           93,860,000.00                 93,860,000.00               
  资本公积                                      26           239,058,163.48                239,029,735.94              
  盈余公积                                      27           17,979,265.44                 17,979,265.44               
  其中:法定公益金                                                                         2,680,727.77                
  未分配利润                                    28           -700,866,648.50               -693,674,832.88             
  未确认的投资损失                              29           -311,012,811.23               -300,959,458.15             
  股东权益合计                                               -660,982,030.81               -643,765,289.65             
  负债和股东权益总计                                         112,468,901.47                132,761,773.17              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:     主管会计工作负责人:         财务总监:          会计机构负责人:
     资产负债表(母公司)
    编制单位:太原天龙集团股份有限公司                                               单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产                                          附注七       2006.6.30                     2005.12.31                  
  流动资产:                                                                                                           
  货币资金                                                   340,564.10                    31,055.86                   
  短期投资                                                   -                             800,000.00                  
  应收票据                                                   -                                                         
  应收股利                                                   -                                                         
  应收利息                                                   -                                                         
  应收账款                                      1            5,736,800.46                  6,793,565.03                
  其他应收款                                    2            162,904.58                    87,006.01                   
  预付账款                                                   -                                                         
  应收补贴款                                                 -                                                         
  存货                                                       169,300.78                    168,280.78                  
  待摊费用                                                                                                             
  一年内到期的长期债权投资                                   -                                                         
  其他流动资产                                               -                                                         
  流动资产合计                                               6,409,569.92                  7,879,907.68                
  长期投资:                                                                                                           
  长期股权投资                                  3            5,071,445.66                  2,093,435.17                
  长期债权投资                                  3                                          4,800.00                    
  长期投资合计                                               5,071,445.66                  2,098,235.17                
  固定资产:                                                                                                           
  固定资产原价                                               148,632,593.04                148,876,716.04              
  减:累计折旧                                               54,992,995.45                 52,212,192.00               
  固定资产净值                                               93,639,597.59                 96,664,524.04               
  减:固定资产减值准备                                       29,331,202.77                 29,401,029.23               
  固定资产净额                                               64,308,394.82                 67,263,494.81               
  工程物资                                                                                                             
  在建工程                                                                                                             
  固定资产清理                                                                                                         
  固定资产合计                                               64,308,394.82                 67,263,494.81               
  无形资产及其他资产:                                                                                                 
  无形资产                                                   483,625.00                    492,750.00                  
  长期待摊费用                                               1,198,064.16                  1,419,272.16                
  其他长期资产                                                                                                         
  无形及其他资产合计                                         1,681,689.16                  1,912,022.16                
  递延税项:                                                                                                           
  递延税款借项                                                                                                         
  资产总计                                                   77,471,099.56                 79,153,659.82               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:       主管会计工作负责人:         财务总监:            会计机构负责人:
    
     资产负债表(母公司续)
    编制单位:太原天龙集团股份有限公司                                               单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  负债和股东权益                                附注七       2006.6.30                      2005.12.31                 
  流动负债:                                                                                                           
  短期借款                                                   207,579,914.54                 210,639,586.38             
  应付票据                                                   29,000,000.00                  29,000,000.00              
  应付账款                                                   43,409,348.70                  43,523,076.70              
  预收账款                                                   4,328,709.72                   4,332,819.72               
  应付工资                                                   -                                                         
  应付福利费                                                 2,321,258.34                   2,281,769.19               
  应付股利                                                   -                                                         
  应交税金                                                   1,539,394.32                   1,603,753.98               
  其他应交款                                                 15,960.38                      13,040.88                  
  其他应付款                                                 42,773,371.95                  44,346,037.23              
  预提费用                                                   39,695,285.67                  23,528,397.44              
  一年内到期的长期负债                                       48,712,806.80                  35,327,232.80              
  预计负债                                                   9,857,613.34                   16,662,452.30              
  流动负债合计                                               429,233,663.76                 411,258,166.62             
  长期负债:                                                                                                           
  长期借款                                                                                  12,000,000.00              
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  其他长期负债                                                                                                         
  长期负债合计                                                                              12,000,000.00              
  递延税项:                                                                                                           
  递延税款贷项                                                                                                         
  负债合计                                                   429,233,663.76                 423,258,166.62             
  股东权益:                                                                                                           
  股本                                                       93,860,000.00                  93,860,000.00              
  资本公积                                                   239,058,163.48                 239,029,735.94             
  盈余公积                                                   12,617,809.90                  12,617,809.90              
  其中:法定公益金                                                                                                     
  未分配利润                                                 -697,298,537.58                -689,612,052.64            
  股东权益合计                                               -351,762,564.20                -344,104,506.80            
  负债和股东权益总计                                         77,471,099.56                  79,153,659.82              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:       主管会计工作负责人:         财务总监:          会计机构负责人:
     利润及利润分配表(合并)
    编制单位:太原天龙集团股份有限公司                                                单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 附注六     2006年1-6月                 2005年1-6月              
  一、主营业务收入                                     30         28,773,946.31               32,302,887.58            
  减:主营业务成本                                     30         24,710,352.31               25,802,471.91            
  主营业务税金及附加                                              60,535.79                   46,647.51                
  二、主营业务利润(亏损以“-”号填列)                           4,003,058.21                6,453,768.16             
  加:其他业务利润(亏损以“-”号填列)                31         3,166,466.11                -2,695,023.75            
  减:营业费用                                         32         2,407,652.60                4,190,683.30             
  管理费用                                             33         7,295,887.91                42,759,631.88            
  财务费用                                             34         12,352,296.58               10,965,602.87            
  三、营业利润(亏损以“-”号填列)                               -14,886,312.77              -54,157,173.64           
  加:投资收益(损失以“-”号填列)                    35         368,478.40                  -487,567.62              
  补贴收入                                                                                                             
  营业外收入                                           36         52,332.53                   34,447.29                
  减:营业外支出                                       37         2,715,519.12                15,800,123.29            
  四、利润总额(亏损以“-”号填列)                               -17,181,020.96              -70,410,417.26           
  减:所得税                                                      583,923.63                                           
  少数股东损益                                         38         -519,775.89                 -5,798,988.64            
  加:未确认的投资损失                                             10,053,353.08               5,823,067.43             
  五、净利润(亏损以“-”号填列)                                 -7,191,815.62               -58,788,361.19           
  加:年初未分配利润                                              -693,674,832.88             -402,310,374.01          
  盈余公积转入                                                                                                         
  六、可分配利润                                                  -700,866,648.50             -461,098,735.20          
  减:提取法定盈余公积                                                                                                 
  提取法定公益金                                                                                                       
  七、可供投资者分配利润                                          -700,866,648.50             -461,098,735.20          
  减:应付优先股股利                                                                                                   
  提取任意盈余公积                                                                                                     
  应付普通股股利                                                                                                       
  转作资本的普通股股利                                                                                                 
  八、未分配利润                                                  -700,866,648.50             -461,098,735.20          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
补充资料:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                            2006年1-6月                  2005年1-6月             
  1.出售、处置部分或被投资单位所得收益                                                                                
  2.自然灾害发生的损失                                                                                                
  3.会计政策变更增加(或减少)利润总额                                                                                
  4.会计估计变更增加(或减少)利润总额                                                                                
  5.债务重组损失                                                                                                      
  6.其他                                                                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:       主管会计工作负责人:       财务总监:          会计机构负责人:
     利润及利润分配表(母公司)
    编制单位:太原天龙集团股份有限公司                                                单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 附注七     2006年1-6月                 2005年1-6月              
  一、主营业务收入                                     4                                      23,640,891.65            
  减:主营业务成本                                     4                                      19,961,386.46            
  主营业务税金及附加                                                                          46,647.51                
  二、主营业务利润(亏损以“-”号填列)                                                       3,632,857.68             
  加:其他业务利润(亏损以“-”号填列)                           3,258,848.97                1,239,825.90             
  减:营业费用                                                    -                           3,996,254.88             
  管理费用                                                        4,540,127.76                52,319,069.53            
  财务费用                                                        9,730,969.69                10,214,406.45            
  三、营业利润(亏损以“-”号填列)                               -11,012,248.48              -61,657,047.28           
  加:投资收益(损失以“-”号填列)                    5          3,318,061.35                -2,533,642.19            
  补贴收入                                                        -                                                    
  营业外收入                                                      7,702.19                                             
  减:营业外支出                                                                              1,609,869.65             
  四、利润总额(亏损以“-”号填列)                               -7,686,484.94               -65,800,559.12           
  减:所得税                                                                                                           
  五、净利润(亏损以“-”号填列)                                 -7,686,484.94               -65,800,559.12           
  加:年初未分配利润                                              -689,612,052.64             -396,131,558.03          
  盈余公积转入                                                                                                         
  六、可分配利润                                                  -697,298,537.58             -461,932,117.15          
  减:提取法定盈余公积                                                                                                 
  提取法定公益金                                                                                                       
  七、可供投资者分配利润                                          -697,298,537.58             -461,932,117.15          
  减:应付优先股股利                                                                                                   
  提取任意盈余公积                                                                                                     
  应付普通股股利                                                                                                       
  转作资本的普通股股利                                                                                                 
  八、未分配利润                                                  -697,298,537.58             -461,932,117.15          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
补充资料:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             2006年1-6月                  2005年1-6月            
  1.出售、处置部分或被投资单位所得收益                                                                                
  2.自然灾害发生的损失                                                                                                
  3.会计政策变更增加(或减少)利润总额                                                                                
  4.会计估计变更增加(或减少)利润总额                                                                                
  5.债务重组损失                                                                                                      
  6.其他                                                                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:         主管会计工作负责人:          财务总监:           会计机构负责人:
     现金流量表(合并)
    编制单位:太原天龙集团股份有限公司               2006年1-6月                              单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                               附注   金额            项目                               附注六   金额           
                                     六                                                                                
  一、经营活动产生的现金流量:                              1、将净利润调节为经营活动的现金流                          
                                                            量:                                                       
  销售商品、提供劳务收到的现金              35,213,754.99   净利润                                      -7,191,815.62  
  收到的税费返还                            24,090,581.12   减:未确认的投资损失                        10,053,353.08  
  收到的其他与经营活动有关的现金     39     44,630.34       加:少数股东本期损益                        -519,775.89    
  现金流入小计                              59,348,966.45   计提的资产损失准备                          4,511,115.53   
  购买商品、接受劳务支付的现金              24,016,227.44   固定资产折旧                                3,555,086.65   
  支付给职工以及为职工支付的现金            3,106,620.46    无形资产摊销                                9,125.00       
  支付的各项税费                            1,417,857.91    长期待摊费用摊销                            221,208.00     
  支付的其他与经营活动有关的现金     40     8,613,154.49    待摊费用减少(减:增加)                                   
  现金流出小计                              37,153,860.30   预提费用增加(减:减少)                    1,154,320.49   
  经营活动产生的现金流量净额                22,195,106.15   处置固定资产、无形资产和其他长期            -5,600.42      
                                                            资产的损失(减:收益)                                     
  二、投资活动产生的现金流量:                              固定资产报废损失                                           
  收回投资所收到的现金                      804,800.00      财务费用                                    12,352,296.58  
  取得投资收益所收到的现金                  368,478.40      投资损失(减:收益)                        -364,478.40    
  处置固定资产、无形资产和其他长期          8,500.00        递延税款贷项(减:借项)                                   
  资产所收回的现金净额                                                                                                 
  收到的其他与投资活动有关的现金                            存货的减少(减:增加)                      2,307,781.23   
  现金流入小计                              1,181,778.40    经营性应收项目的减少(减:增加)            10,941,936.51  
  购建固定资产、无形资产和其他长期          33,583.50       经营性应付项目的增加(减:减少)            5,277,259.57   
  资产所支付的现金                                                                                                     
  投资所支付的现金                                          其他                                                       
  支付的其他与投资活动有关的现金                            经营活动产生的现金流量净额                  22,195,106.15  
  现金流出小计                              33,583.50                                                                  
  投资活动产生的现金流量净额                1,148,194.90    2、不涉及现金收支的投资和筹资活动                          
  三、筹资活动产生的现金流量:                              债务转为资本                                               
  吸收投资所收到的现金                      300,000.00      一年内到期的可转换公司债券                                 
  其中:子公司吸收少数股东权益投资                          融资租入固定资产                                           
  收到的现金                                                                                                           
  借款所收到的现金                                                                                                     
  收到的其他与筹资活动有关的现金     41     32,062.77                                                                  
  现金流入小计                              332,062.77                                                                 
  偿还债务所支付的现金                      9,834,142.14                                                               
  分配股利、利润或偿付利息所支付的          570,750.93      3、现金及现金等价物净增加情况                              
  现金                                                                                                                 
  其中:子公司支付少数股东的股利                            现金的年末余额                              12,499,618.31  
  支付的其他与筹资活动有关的现金     42     2,409,666.31    减:现金的年初余额                          1,638,813.87   
  现金流出小计                              12,814,559.38   加:现金等价物的年末余额                                   
  筹资活动产生的现金流量净额                -12,482,496.61  减:现金等价物的年初余额                                   
  四、汇率变动对现金的影响                                  加:未纳入合并范围子公司现金年初                           
                                                            余额                                                       
  五、现金与现金等价物净增加额              10,860,804.44   现金及等价物净增加额                        10,860,804.44  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:         主管会计工作负责人:             财务总监:             会计机构负责人:
     现金流量表(母公司)
    编制单位:太原天龙集团股份有限公司             2006年1-6月                               单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             附注七  金额           项目                                  附注七   金额          
  一、经营活动产生的现金流量:                            1、将净利润调节为经营活动的现金流量                          
                                                          :                                                           
  销售商品、提供劳务收到的现金             2,753,840.94   净利润                                         -7,686,484.94 
  收到的税费返还                                          加:计提的资产减值准备                         2,207,507.77  
  收到的其他与经营活动有关的现金                          固定资产折旧                                   2,954,302.18  
  现金流入小计                             2,753,840.94   无形资产摊销                                   9,125.00      
  购买商品、接受劳务支付的现金             125,072.70     长期待摊费用摊销                               221,208.00    
  支付给职工以及为职工支付的现金           361,282.20     待摊费用减少(减:增加)                                     
  支付的各项税费                           449,399.43     预提费用增加(减:减少)                                     
  支付的其他与经营活动有关的现金           884,070.51     处置固定资产、无形资产和其他长期资产           -7,702.19     
                                                          的损失(减:收益)                                           
  现金流出小计                             1,819,824.84   固定资产报废损失                                             
  经营活动产生的现金流量净额               934,016.10     财务费用                                       9,730,969.69  
  二、投资活动产生的现金流量:                            投资损失(减:收益)                           -3,314,061.35 
  收回投资所收到的现金                     804,800.00     递延税款贷项(减:借项)                                     
  取得投资收益所收到的现金                 368,478.40     存货的减少(减:增加)                         -1,020.00     
  处置固定资产、无形资产和其他长           8,500.00       经营性应收项目的减少(减:增加)               357,498.23    
  期资产所收回的现金净额                                                                                               
  收到的其他与投资活动有关的现金                          经营性应付项目的增加(减:减少)               -3,537,326.29 
  现金流入小计                             1,181,778.40   其他                                                         
  购建固定资产、无形资产和其他长                          经营活动产生的现金流量净额                     934,016.10    
  期资产所支付的现金                                                                                                   
  投资所支付的现金                                                                                                     
  支付的其他与投资活动有关的现金                                                                                       
  现金流出小计                                                                                                         
  投资活动产生的现金流量净额               1,181,778.40   2、不涉及现金收支的投资和筹资活动                            
  三、筹资活动产生的现金流量:                            债务转为资本                                                 
  吸收投资所收到的现金                                    一年内到期的可转换公司债券                                   
  借款所收到的现金                                        融资租入固定资产                                             
  收到的其他与筹资活动有关的现金           162.63                                                                      
  现金流入小计                             162.63                                                                      
  偿还债务所支付的现金                     1,234,799.84                                                                
  分配股利、利润或偿付利息所支付           570,750.93     3、现金及现金等价物净增加情况                                
  的现金                                                                                                               
  支付的其他与筹资活动有关的现金           898.12         现金的年末余额                                 340,564.10    
  现金流出小计                             1,806,448.89   减:现金的年初余额                             31,055.86     
  筹资活动产生的现金流量净额               -1,806,286.26  加:现金等价物的年末余额                                     
  四、汇率变动对现金的影响                                减:现金等价物的年初余额                                     
  五、现金与现金等价物净增加额             309,508.24     现金及等价物净增加额                           309,508.24    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:          主管会计工作负责人:             财务总监:             会计机构负责人:
     资产减值准备明细表(合并)
    编制单位:太原天龙集团股份有限公司               2006年1-6月                           单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         年初余额         本期增加数      本期减少数                             期末余额        
                                                                因资产价值   其他原因转   合计                         
                                                                回升转回数   出数                                      
  一、坏账准备合计             564,140,286.59   3,879,746.60                 6,586,781.2  6,586,781.2  561,433,251.92  
                                                                             7            7                            
  其中:应收账款               241,636,538.51   1,074,193.93                 2,558,256.4  2,558,256.4  240,152,476.02  
                                                                             2            2                            
  其他应收款                   322,503,748.08   2,805,552.67                 4,028,524.8  4,028,524.8  321,280,775.90  
                                                                             5            5                            
  二、短期投资跌价准备合计                                                                                             
  其中:基金投资                                                                                                       
  债券投资                                                                                                             
  三、存货跌价准备合计         71,633,065.42                                 6,610,496.7  6,610,496.7  65,022,568.70   
                                                                             2            2                            
  其中:库存商品               19,698,542.16                                 497,134.31   497,134.31   19,201,407.85   
  原材料                       51,934,523.26                                 6,113,362.4  6,113,362.4  45,821,160.85   
                                                                             1            1                            
  四、长期投资减值准备合计     1,404,000.00                                  4,000.00     4,000.00     1,400,000.00    
  其中:长期股权投资           1,400,000.00                                                            1,400,000.00    
  长期债权投资                 4,000.00                                      4,000.00     4,000.00                     
  五、固定资产减值准备合计     29,401,029.23    631,368.93                   69,826.46    69,826.46    29,962,571.70   
  其中:房屋、建筑物                                                                                                   
  专用设备                     28,819,855.69    631,368.93                                             29,451,224.62   
  运输设备                     581,173.54                                    69,826.46    69,826.46    511,347.08      
  六、无形资产减值准备                                                                                                 
  其中:专利权                                                                                                         
  商标权                                                                                                               
  七、在建工程减值准备                                                                                                 
  八、委托贷款减值准备                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:           主管会计工作负责人:           财务总监:           会计机构负责人:
     资产减值准备明细表(母公司)
    编制单位:太原天龙集团股份有限公司                2006年1-6月                        单位:人民币元


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      年初余额         本期增加数      本期减少数                                期末余额        
                                                             因资产价值   其他原因转出  合计                           
                                                             回升转回数   数                                           
  一、坏账准备合计          337,062,437.37   2,207,507.77                 1,927,301.27  1,927,301.27   337,342,643.87  
  其中:应收账款            3,597,266.09     1,056,764.57                                              4,654,030.66    
  其他应收款                333,465,171.28   1,150,743.20                 1,927,301.27  1,927,301.27   332,688,613.21  
  二、短期投资跌价准备合计                                                                                             
  其中:基金投资                                                                                                       
  债券投资                                                                                                             
  三、存货跌价准备合计      2,106,312.74                                                               2,106,312.74    
  其中:库存商品            1,258,350.55                                                               1,258,350.55    
  原材料                    847,962.19                                                                 847,962.19      
  四、长期投资减值准备合计  504,000.00                                    4,000.00      4,000.00       500,000.00      
  其中:长期股权投资        500,000.00                                                                 500,000.00      
  长期债权投资              4,000.00                                      4,000.00      4,000.00                       
  五、固定资产减值准备合计  29,401,029.23                                 69,826.46     69,826.46      29,331,202.77   
  其中:房屋、建筑物                                                                                                   
  专用设备                  28,819,855.69                                                              28,819,855.69   
  运输设备                  581,173.54                                    69,826.46     69,826.46      511,347.08      
  六、无形资产减值准备                                                                                                
  其中:专利权                                                                                                        
  商标权                                                                                                              
  七、在建工程减值准备                                                                                                
  八、委托贷款减值准备                                                                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人:           主管会计工作负责人:           财务总监:          会计机构负责人
     太原天龙集团股份有限公司
    合并会计报表附注
    2006年1-6月
    单位:人民币元
    一、公司概况
    太原天龙集团股份有限公司(以下简称“本公司”),其前身系太原天龙商业贸易集团总公司,成立于1988年12月,后经山西省体改委[晋经改(1992)第54号]文件批准,于1992年10月以定向募集方式整体改组设立为股份制企业,总股本6386万股,每股面值1元,注册资本6386万元。经中国证券监督管理委员会证监发字(2000)48号文件批准,本公司于2000年5月8日向社会公开发行人民币普通股(A股)3000万股,2000年6月15日在上海证券交易所挂牌交易。本公司变更后的注册资本为9386万元。
    本公司2003年第一次临时股东大会通过了《关于重大资产置换的议案》,于2003年2月28日实施了以所属天龙超市、天龙大酒店资产与广东金正电子有限公司视频项目相关资产的置换工作,成立了太原天龙集团股份有限公司东莞分公司(以下简称“东莞分公司”)。
    2003年4月21日,本公司第二次临时股东大会审议通过了《公司关于投资成立三晋大厦有限责任公司的议案》。2003年4月30日,太原市三晋大厦有限公司成立,原太原天龙集团股份有限公司三晋大厦从2003年5月1日起不再纳入本公司会计报表汇总范围。
    本公司2003年6月20日第三届董事会第二十一次会议审议通过了《关于投资设立珠海市金正电子工业有限公司的议案》(以下简称“珠海金正公司”),决定收购珠海金正公司90%的股权。收购工作于2003年7月末完成,自收购工作完成之日起珠海金正公司纳入本公司合并报表范围。2003年12月18日第四次股东大会审议通过了《关于向珠海市金正电子工业有限公司增资的议案》,珠海金正公司注册资本由人民币3,000,000.00元增资为人民币50,000,000.00元。本公司所持股权比例不变。
    经过上述变更后,本公司经营范围为:批发零售针纺织品、百货、劳保用品、日用杂品、五金交电、化工产品(除火工产品及化学危险品)、普通机械、通讯设备、卫生洁具、建材、家具、装潢材料、服装、音响器材、焦炭、生铁、矿产品(除专控品)。零售粮油、音像制品、卷烟(限分支机构);晒图、照片扩印;家电维修;商品仓储;服装洗染;金银饰品修理。食品、土产品、纺织丝绸、服装、轻工产品、五金产品、机电产品进出口及进出口代理(国家限定公司经营或禁止进出口的商品除外)。经营进料加工和“三来一补”业务。经营对销贸易和转口贸易。生产及销售VCD机、DVD机、功放、音箱等电子产品及家用电器、有线电话;销售通信器材(地面卫星接收设备除外);钢材;黄金制品零售、代客维修及以旧换新业务(限分支机构);化妆品销售(限分支机构);糕点、熟肉、饮料、酒、茶叶、副食品、保健食品销售(限分支机构)、汽车销售(除小轿车)。
    二、重要会计政策、会计估计和合并会计报表的编制方法
    1、会计制度
    本公司及其子公司执行中华人民共和国《企业会计准则》和《企业会计制度》及其补充规定。
    2、会计年度
    会计年度自公历每年一月一日起至十二月三十一日止。
    3、记账基础和计价原则
    本公司及其子公司会计核算以权责发生制为基础,各项财产物资按取得时的实际成本计价。其后,各项财产如果发生减值,按财政部的有关规定计提相应的减值准备。
    4、记账本位币与外币业务核算方法
    本公司及其子公司会计核算以人民币为记账本位币。对外币经济业务,按业务发生当日的市场汇率折合人民币记账,期末对外币账户的余额,按期末市场汇率进行调整,其差额作为汇兑损益记入财务费用或进行资本化。
    5、现金等价物的确定标准
    现金等价物是指本公司及其子公司持有的期限短、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。
    6、短期投资核算方法
    短期投资按实际支付的价款扣除已宣告发放但尚未领取的现金股利或利息入账;处置时,按所收到的处置收入与短期投资账面价值的差额确认为当期投资收益。
    期末,本公司及其子公司的短期投资按成本与市价孰低法计价,即按短期投资总成本高于总市值的差额提取跌价准备,并计入当年度(期)损益类账项。
    7、坏账核算方法
    本公司及其子公司对于有确凿证据表明确实无法收回的应收款项,如债务单位已撤销、破产、资不抵债、现金流量严重不足等,根据本公司董事会的批准作为坏账损失。
    坏账损失的核算采用备抵法。坏账准备的计提采用账龄分析法,具体计提比例为:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                                            计提比例                                             
  一年以内                                                        5%                                                   
  一至二年                                                        15%                                                  
  二至三年                                                        30%                                                  
  三年以上                                                        50%                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
对确实无法收回的应收款项单独计提坏账准备。
    8、存货核算方法
    存货包括商品采购、库存商品、材料物资、原材料、在产品、自制半成品、委托加工材料、低值易耗品等。
    库存商品、材料物资、原材料购入以实际成本入账,发出采用加权平均法核算。
    在产品期末按实际耗用的原材料价值计价,人工成本及制造费用全部由完工产品负担。
    本公司以购置单价在200元以上2000元以下、使用年限在一年以上的物品为低值易耗品,200元以上400元以下的采用一次摊销法,400元以上2000元以下的采用五五摊销法。
    期末,存货按成本与可变现净值孰低法计价。存货跌价准备按单个存货项目的成本与可变现净值计量。由于遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,使存货成本高于其可变现净值的,按可变现净值低于存货成本部分提取存货跌价准备,预计的存货跌价损失计入当年度(期)损益类账项。
    用于生产而持有的原材料等,如果用其生产的产成品的可变现净值高于成本,则该材料仍然按成本计量;如果材料价格的下降表明产成品的可变现净值低于成本,则该材料应当按可变现净值计量。
    9、长期投资核算方法
    A、长期股权投资核算方法:
    (1)股权投资:按投资时实际支付的价款或确定的价值记账;
    (2)拥有被投资企业股权20%以下时,采用成本法核算。拥有被投资企业股权20%至50%时,采用权益法核算。拥有被投资企业股权50%以上时,采用权益法核算并合并会计报表;
    (3)股权投资差额:合同规定了投资期限的,按投资期限摊销。合同没有规定投资期限的,初始投资成本超过应享有被投资单位所有者权益份额之间的差额,按照不超过10年的期限摊销;初始投资成本低于应享有被投资单位所有者权益份额之间的差额计入资本公积。
    B、长期债权投资的核算方法:
    本公司对债权投资以实际支付的价款扣除自发行日到债券购入日的应计利息后余额记账。溢价或折价在债券存续期间内,按直线法予以摊销。
    C、长期投资减值准备的提取方法:
    期末,本公司对被投资单位由于市价持续下跌或经营状况恶化等原因导致长期投资可收回金额低于其账面价值,并且这种降低的价值在可预计的未来期间内不可能恢复时,按可收回金额低于长期投资账面价值的差额计提长期投资减值准备。预计的长期投资减值损失计入当年度(期)损益类账项。
    D、根据1999年3月17日财政部财会函字[1999]10号文《关于资不抵债公司合并报表问题请示的复函》,本公司对已资不抵债的子公司进行权益法核算时,按本公司持股比例计算应承担的亏损,冲减长期股权投资的账面价值,将长期股权投资账面价值减计至零。在编制合并报表时,本公司将未确认的子公司累计亏损分担额在合并资产负债表中增设“未确认的投资损失”项目予以反映。
    10、固定资产计价和折旧核算方法
    A、固定资产是指使用期限超过一年的房屋建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等。不属于生产经营主要设备的物品,单位价值在2000元以上,并且使用年限超过2年的,也作为固定资产。
    B、固定资产按实际成本计价。折旧采用直线法分类计提,残值率为4%。
    固定资产分类与折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产类别                                 使用年限(年)                            年折旧率                            
  房屋及建筑物                             25-35年                                 2.74%-3.84%                         
  运输设备                                 5-10年                                  9.60%-19.20%                        
  专用设备                                 5-15年                                  6.40%-19.20%                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
C、期末,固定资产按账面价值与可收回金额孰低法计价。固定资产减值准备系按单个固定资产由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因,导致产生可收回金额低于账面价值的差额提取,预计的固定资产减值准备计入当年度(期)损益类账项。
    11、在建工程核算方法
    A、在建工程核算内容包括:固定资产新建工程、改扩建工程所发生的实际支出及预付工程款。工程达到预定可使用状态时估价转入固定资产,并按规定计提折旧。待办理了竣工决算手续后调整为实际成本。因专门借款发生的利息在满足《企业会计准则—借款费用》条件下予以资本化。
    B、在建工程减值准备计提方法:期末,对已长期停建并且预计在未来三年内不会重新开工的在建工程或足以证明已经发生减值的在建工程,计提在建工程减值准备,预计的在建工程损失计入当年度(期)损益类账项。
    12、借款费用的核算方法
    为专项用于购建固定资产而发生的借款费用,在所购建的固定资产达到预定可使用状态前发生的予以资本化,计入所建造固定资产的成本;在所购建的固定资产达到预定可使用状态后发生的,直接计入当年度(期)损益类账项。
    属于流动负债性质的借款费用或者虽然属于长期借款性质,但不是用于购建固定资产的借款费用,以及为投资而发生的借款费用,均于发生时直接计入当年度(期)损益类账项。
    筹建期间发生的借款费用,先在长期待摊费用中归集,待开始生产经营当月起一次计入开始生产经营当月的损益类账项。
    13、无形资产的计价和摊销方法
    无形资产按取得时的实际成本计价,并自取得当月起在预计使用年限内分期平均摊销,计入损益。
    无形资产减值准备计提方法:期末,检查各项无形资产预计给企业带来未来经济利益的能力,对预计可收回金额低于账面价值的,按其差额计提无形资产减值准备。如果存在下列一项或若干项情况时,计提无形资产减值准备:
    (1)某项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;
    (2)某项无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;
    (3)某项无形资产已超过法律保护期限,但仍然具有部分使用价值;
    (4)其他足以证明某项无形资产实质上已经发生了减值的情形。
    14、长期待摊费用摊销方法
    长期待摊费用按实际成本计价,按受益期限平均摊销。开办费自开始生产经营的当月起一次计入当月损益。
    
    15、收入确认原则
    A、销售商品的收入,在下列条件均能满足时予以确认:
    (1)本公司已将商品所有权上的主要风险和报酬转移给买方;
    (2)本公司不再对该商品拥有继续管理权和控制权;
    (3)相关的经济利益能够流入企业;
    (4)与该商品有关的收入成本能够可靠地计量。
    B、提供劳务:
    (1)劳务在同一会计年度内开始并完成的,在劳务已经提供,收到价款或取得收取价款的证据时,确认劳务收入;
    (2)劳务的开始和完成分属不同会计年度的,在劳务合同的总收入、劳务的完成程度能够可靠地确定,与交易相关的经济利益能够流入企业,已经发生的劳务和为完成劳务将要发生的成本能够可靠地计量时,按完工百分比确认劳务收入。
    16、所得税的会计处理方法
    本公司及其子公司所得税的会计处理采用应付税款法。
    17、合并会计报表的编制方法
    本公司合并会计报表系根据财政部财会字(1995)11号文《关于印发〈合并会计报表暂行规定〉的通知》的规定,以本公司和纳入合并范围的子公司的会计报表以及其他有关资料为依据,合并各项目数额予以编制。
    本公司在编制合并利润及利润分配表时,是以本公司的子公司于本年度计提的法定盈余公积、法定公益金中本公司所拥有的份额对本公司本年度提取的法定盈余公积、法定公益金予以调整。
    本公司及其子公司间的所有重大交易和往来款项,均在会计报表合并时予以抵消。
    少数股东权益的数额是根据本公司所属子公司所有者权益的数额减去母公司所拥有的份额计算确定。少数股东损益是根据本公司所属子公司于本年度实现的损益扣除母公司所拥有份额后的余额计算确定。
    
    
    
    三、税项
    1、流转税及附加
    (1)增值税:按规定税率17%或13%计缴。
    (2)营业税:按应税收入的5%计缴。
    (3)城市维护建设税:
    A、本公司按应缴增值税、营业税额的7%计缴。
    B、东莞分公司、珠海金正公司、红日东方数码及红日东方贸易公司按5%计缴。
    (4)教育费附加:
    按应缴增值税、营业税额的3%计缴。
    2、所得税
    本公司执行33%的所得税税率,本公司之子公司珠海金正公司、红日东方数码公司执行15%的所得税税率。
    四、控股子公司及合并会计报表范围的变化 
    本公司及其子公司直接及间接拥有50%以上权益性资本的子公司概况列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称       注册地址         注册成       注册资本      实际投资       拥有      经营业务        经济性  是否合并 
                                  立时间                     额             权益                      质               
  山西太原       山西省太原       1995.06      1,000,00      600,000.0      60.0      食品加工及      有限责  否       
  天龙威皇       市桃园北路9                   0.00          0              0%        零售            任公司           
  食品有限       1号                                                                                                   
  公司                                                                                                                 
  珠海金正       广东省珠海       2003.04      50,000,0      45,000,00      90.0      生产、销售      有限责  是       
  公司           市高新技术                    00.00         0.00           0%        电子产品、      任公司           
                 开发区三灶                                                           家用电器、                       
                 科技园                                                               经营进料加                       
                                                                                      工和“三来                       
                                                                                      一补等业务                       
  珠海市金       广东省珠海       2003.12      1,000,00      900,000.0      81.0      销售电子视      有限责  否       
  正贸易有       市高新技术                    0.00          0              0%        听及音响器      任公司           
  限公司         开发区三灶                                                           材、家用电                       
                 科技园                                                               器、通讯产                       
                                                                                      品及进出口                       
                                                                                      业务                             
  珠海市红       珠海市三灶       2005.7.      1,500,00      1,350,000      90.0      电子产品及      有限责  是       
  日东方数       金海岸青湾       5            0.00          .00            0%        家用电器的      任公司           
  码科技有       大道黄金商                                                           生产和销售                       
  限公司         住楼二栋801                                                                                           
                 房                                                                                                    
  珠海市红       珠海市横琴       2006.5.      3,000,00      2,700,000      81.0      批发、零售      有限责  2006年6  
  日东方贸       宝华路6号12      30           0.00          .00            0%        电子产品、      任公司  月起合并 
  易有限公       3室                                                                  家用电器                         
  司                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1、山西太原天龙威皇食品有限公司于1995年4月注册成立,经营期限10年,2005年4月到期。2005年6月经该公司股东会协商,决定终止经营进行清算,故未将其纳入合并会计报表范围。
    2、由于未取得珠海市金正贸易有限公司(以下简称“珠海贸易公司”)的2005年度、2006年1—6月会计报表,故未将其纳入合并会计报表范围。
    
    3、根据2004年度股东大会决议,本公司与曾庆发、张兴强共同出资成立珠海市红日东方数码科技有限公司(以下简称“红日东方数码公司”)。2005年7月5日,该公司在广东省珠海市工商行政管理局注册成立,注册号为4404001006880,注册资本为150万元,本公司出资135万元、曾庆发出资11.25万元、张兴强出资3.75万元。核定的经营范围为:电子产品及家用电器的生产和销售。上述出资业经珠海岳华安地联合会计师事务所出具的岳华安地验字2005-01-0550号《验资报告》确认。
    4、根据红日东方数码公司股东会决议,红日东方数码公司与王英杰共同出资组建珠海市红日东方贸易有限公司(以下简称“红日东方贸易公司”)。2006年5月30日,该公司在广东省珠海市工商行政管理局注册成立,注册号为4404001104051,注册资本为300万元,红日东方数码公司出资270万元、王英杰出资30万元。核定的经营范围为:批发、零售:电子产品、家用电器。上述出资业经珠海市华诚会计师事务所有限公司出具的华诚验字2006-01-0043号《验资报告》确认。
    自2006年6月起本公司将其纳入合并会计报表范围。
    五、利润分配
    本公司章程规定的净利润分配顺序如下:
    1、弥补以前年度亏损;
    2、提取法定盈余公积10%;
    3、提取任意盈余公积;
    4、分配股利。
    六、合并会计报表主要项目注释
    1、货币资金
    (1)货币资金明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目            2006.6.30                                        2005.12.31                                          
                  原币金额             汇价         折合人民       原币金额               汇价           折合人民币金  
                                                    币金额                                               额            
  现金            RMB  1,234,173.                   1,234,173      RMB    26,953.18                          26,953.18 
                       18                           .18                                                                
                       1,234,173.                   1,234,173             26,953.18                      26,953.18     
                       18                           .18                                                                
  银行存款        RMB  11,265,445                   11,265,44      RMB    1,611,859.                     1,611,859.81  
                       .13                          5.13                  81                                           
                  JPY                                              JPY    110.00          0.008          0.88          
                       11,265,445                   11,265,44                                            1,611,860.69  
                       .13                          5.13                                                               
                       12,499,618                   12,499,61                                            1,638,813.87  
                       .31                          8.31                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)货币资金本期变动幅度较大主要系珠海金正公司收到退税款所致。
    2、短期投资和短期投资跌价准备
    短期投资和短期投资跌价准备明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目             2006.6.30                                            2005.12.31                                     
                   投资金额          年末市值         跌价准备          投资金额         年末市值         跌价准备     
  鹏华中国基   *                                                        800,000.00       808,000.00                    
  金                                                                                                                   
                                                                        800,000.00       808,000.00                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*短期投资本期变动幅度较大,系本期赎回鹏华中国基金所致。
    3、应收账款
    (1)本公司及其子公司应收账款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                        2006.6.30                                                                  
                        金额                  比例                   坏账准备                                                
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
  1年以                 596,17                0.24%                  29,808.55                                              
  内                    0.96                                                                                                
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
                                                                                                                            
  1─2                  2,398,                0.98%                  359,708.18                                              
  年                    054.53                                                                                               
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
  2─3                  238,08                96.60%                 234,517,783.                                            
  年                    4,779.                                       88                                                      
                        36                                                                                                   
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
  3年以                 5,376,                2.18%                  5,245,175.41                                            
  上                    703.06                                                                                               
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                        246,45                100.00%                240,152,476.                                            
                        5,707.                                       02                                                      
                        91                                                                                                   
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
                                                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)应收账款期末余额中前五名客户合计241,179,999.86元,占应收账款总额的比例为97.86%,其主要明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人                                          金额                     备注                                        
  高力资讯网络科技(香港)有限公司                  228,569,154.11           美元金额$28,586,867.04,视频产品款         
  宝鸡市宝花电器有限公司                          3,959,055.69             空调产品款                                  
  广东昊正实业有限公司                            4.103,556.66             锰矿及高尔夫球车款                          
  湖南华海高科电子有限公司                        2,542,410.20             视频产品款                                  
  杭州万全电子有限公司                            2,005,823.20             视频产品款                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)应收账款中无应收持本公司5%(含5%)以上股份的股东单位款项,应收关联方往来款项详见附注八(三)。
    (4)本公司期末对应收账款各账户进行分析,对高力资讯网络科技(香港)有限公司等205户存在较大风险、预计难以收回的应收账款单独提取坏账准备238,102,719.29元。
    4、其他应收款
    本公司及其子公司其他应收款账龄分析列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄          2006.6.30                                            2005.12.31                                        
                金额               比例          坏账准备            金额                 比例          坏账准备       
  1年以内       4,925,006.66       1.52%         2,000,118.10        16,989,721.37        4.88%         15,313,207.12  
  1-2年         10,513,831.58      3.24%         10,439,023.00       105,577,240.98       30.31%        81,442,374.86  
  2-3年         84,031,896.75      25.91%        83,996,896.75       206,235,864.64       59.21%        206,224,719.59 
  3年以上       224,844,738.0      69.33%        224,844,738.05      19,523,446.51        5.60%         19,523,446.51  
                5                                                                                                      
                324,315,473.0      100.00%       321,280,775.90      348,326,273.50       100.00%       322,503,748.08 
                4                                                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)其他应收款期末余额前五名客户合计294,580,470.56元,占其他应收款总额的比例为90.83%,其主要明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人                                            金额                        备注                                   
  广东金正电子有限公司                              169,571,048.24              代偿债务                               
  太原市三晋大厦有限公司                            82,527,451.79               见注释*                                
  河北承德宽城唐杖子矿业有限公司                    29,500,000.00               见注释**                               
  深圳市瀚海工贸有限公司                            9,081,970.53                无背景购销业务形成                     
  山西瑞丰药业有限公司                              3,900,000.00                往来款                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*本公司期末其他应收款中应收太原市三晋大厦有限公司(以下简称“三晋大厦”)共计82,527,451.79元(募股资金投入25,410,000.00元、代三晋大厦偿还中国工商银行贷款47,000,000.00元、代三晋大厦垫付利息、工程款等10,117,451.79元)。
    **本公司与中际投资有限公司、承德宽城唐杖子矿业有限责任公司于2003年11月8日签署《债务转移协议》,将委托中际投资有限公司理财资金余额34,500,000.00元转为对承德宽城唐杖子矿业有限责任公司的债权,由承德宽城唐杖子矿业有限责任公司分三期以人民币归还。其中:2003年12月31日之前,支付人民币5,000,000.00元;2004年12月31日之前,支付人民币10,000,000.00元;2005年12月31日之前,支付人民币19,500,000.00元。2003年12月30日,本公司收到承德宽城唐杖子矿业有限责任公司归还的人民币5,000,000.00元。本期内无回款。
    (3)其他应收款余额中无应收持本公司5%(含5%)以上股份的股东单位款项,应收关联方往来款项详见附注八(三)。
    (4)本公司期末对其他应收款各账户进行分析,对广东金正电子有限公司等178户(含应收个人债权75户)存在较大风险、预计难以收回的其他应收款单独提取坏账准备321,098,632.88元。
    5、预付账款
    (1)预付账款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                      2006.6.30                                     2005.12.31                                   
                            金额                        比例              金额                         比例            
  1年以内                   900,814.79                  100.00%           1,212,271.42                100.00%         
  1-2年                                                                                                                
  2-3年                                                                                                                
  3年以上                                                                                                              
                            900,814.79                  100.00%           1,212,271.42                100.00%         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)预付账款中无预付持本公司5%(含5%)以上股份的股东单位的款项。
    6、存货及存货跌价准备
    (1)存货及存货跌价准备明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目             2006.6.30                                          2005.12.31                                       
                   金额             存货跌价准       存货净额         金额              存货跌价准备      存货净额     
                                    备                                                                                 
  库存商品         23,665,642.      18,587,313.      5,078,329.4      24,061,873.3      19,084,447.6      4,977,425.76 
                   75               29               6                6                 0                              
  原材料           37,730,521.      28,150,589.      9,579,932.1      42,062,388.0      31,411,157.1      10,651,230.9 
                   62               45               7                3                 0                 3            
  低值易耗品       1,130,115.4      847,962.19       282,153.21       1,016,242.97      847,962.19        168,280.78   
                   0                                                                                                   
  分期收款发       614,094.56       614,094.56                        614,094.56        614,094.56                     
  出商品                                                                                                               
  委托加工材       18,369,830.      15,402,115.      2,967,714.5      19,501,479.8      15,396,061.5      4,105,418.25 
  料               14               55               9                3                 8                              
  在产品           2,511,716.7      1,420,493.6      1,091,223.0      5,684,120.40      4,279,342.39      1,404,778.01 
                   3                6                7                                                                 
                   84,021,921.      65,022,568.      18,999,352.      92,940,199.1      71,633,065.4      21,307,133.7 
                   20               70               50               5                 2                 3            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)东莞分公司、珠海金正公司的存货处于保护性查封状态。
    (3)珠海金正公司存货期末余额73,494,957.22元,依据珠海金正公司计调、采购、销售等部门意见和市场信息,期末共计提取存货跌价准备62,916,255.96元。珠海金正公司除对在珠海爱米特公司存放的存货15,582.80元进行了盘点外,其他存放在珠海金正公司以外的存货未能予以核实。
    (4)可变现净值的确认方法:在正常生产经营条件下以期末市场售价作为市价,以市价作为可变现净值。
     7、长期投资及长期投资减值准备
    (1)长期投资明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目       2005.12.31                         本      本期减少                                                         
             金额       长期投      长期投      期                       金额                长期投资                    
                        资减值      资净额      增                                           减值准备                    
                        准备                    加                                                                       
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
  其他       2,450      1,400,      1,050,                                   2,450,      1,400,000.00          1,050,0 
  股权       ,000,      000.00      000.00                                   000.00                            00.00   
  投资       00                                                                                                        
  长期       8,800      4,000.      4,800.                      4,800.0                                                
  债权       .00        00          00                          0                                                      
  投资                                                                                                                 
             2,458      1,404,      1,054,                      4,800.0      2,450,      1,400,000.00          1,050,0 
             ,800.      000.00      800.00                      0            000.00                            00.00   
             00                                                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)长期债权投资明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目       2005.12.31                         本      本期减少                                                         
             金额       长期投      长期投      期                       金额                长期投                      
                        资减值      资净额      增                                           资减值                      
                        准备                    加                                           准备                        
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
  电力       8,800      4,000.      4,800.                       4,800.00                                              
  建设       .00        00          00                                                                                 
  债券                                                                                                                 
             8,800      4,000.      4,800.                       4,800.00                                              
             .00        00          00                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)其他股权投资明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目         投资成本                              权益变动                                   账面余额                
               初始投资            期            本           本             本             累                           
               成本                初            期           期             期             计                           
                                   投            增           权             利             增                           
                                   资            减           益             润             减                           
                                   成                         增             分                                          
                                   本                         减             回                                          
                                                                             (                                          
                                                                             应                                          
                                                                             计                                          
                                                                             损                                          
                                                                             益                                          
                                                                             )                                          
  一、成                                                                                                               
  本法核                                                                                                                
  算的长                                                                                                                
  期股权                                                                                                                
  投资                                                                                                                  
  山西杏       1,050,00            1,                                                                     1,           
  花村汾       0.00                05                                                                      05           
  酒厂股                           0,                                                                      0,           
  份有限                           00                                                                      00           
  公司                             0.                                                                      0.           
                                   00                                                                      00           
  圆缘宾       500,000.            50                                                                      50           
  馆           00                  0,                                                                      0.           
                                   00                                                                      00           
                                   0.                                                                      0.           
                                   00                                                                      00           
                                                                                                                        
  小计         1,550,00            1,                                                                      1,           
               0.00                55                                                                      55           
                                   0,                                                                      0,           
                                   00                                                                      00           
                                   0.                                                                      0.           
                                   00                                                                      00           
  二、权                                                                                                                
  益法核                                                                                                                
  算的长                                                                                                                
  期股权                                                                                                                
  投资                                                                                                                  
  山西太       600,000.            60                                                       -6                          
  原天龙       00                  0,                                                       00                          
  威皇食                           00                                                       ,0                          
  品有限                           0.                                                       00                          
  公司                             00                                                       .0                          
                                                                                            0                           
  珠海贸       900,000.            90                                                                      90           
  易公司       00                  0,                                                                      0,           
                                   00                                                                      00           
                                   0.                                                                      0.           
                                   00                                                                      00           
                                                                                                                        
                                                                                                                        
  太原市       400,800.            40                                                       -4                          
  三晋大       00                  0,                                                       00                          
  厦有限                           80                                                       ,8                          
  公司                             0.                                                       00                          
                                   00                                                       .0                          
                                                                                           0                           
                                                                                                                        
  小计         1,900,80            1,                                                       -1             90           
               0.00                90                                                       ,0             0,           
                                   0,                                                       00             00           
                                   80                                                       ,8             0.           
                                   0.                                                       00             00           
                                   00                                                       .0                          
                                                                                            0                           
  合计         3,450,80            3,                                                       -1             2,           
               0.00                45                                                       ,0             45           
                                   0,                                                       00             0.           
                                   80                                                       ,8             00           
                                   0.                                                       00             0.           
                                   00                                                       .0             00           
                                                                                            0                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)长期股权投资减值准备明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      2005.12.31                本期增加               本期减少                2006.6.30         
  圆缘宾馆                  500,000.00                                                               500,000.00        
  珠海贸易公司              900,000.00                                                               900,000.00        
                            1,400,000.00                                                             1,400,000.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    本公司期末对长期投资进行检查,对因存在经营状况恶化等原因导致长期投资可收回金额低于其账面价值的长期投资—圆缘宾馆,按可收回金额低于长期投资账面价值的差额计提长期投资减值准备。
    由于未取得珠海贸易公司2005年度、2006年1—6月会计报表,对其全额计提长期投资减值准备。
    8、固定资产及其累计折旧
    (1)固定资产原价及其累计折旧的增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    2005.12.31              本期增加                本期减少                 2006.6.30           
  固定资产原值                                                                                                         
  房屋建筑物              69,403,943.00                                                            69,403,943.00       
  专用设备                83,667,238.57           446,291.85              7,043.98                 84,106,486.44       
  运输设备                1,960,274.80                                    244,123.00               1,716,151.80        
                          155,031,456.37          446,291.85              251,166.98               155,226,581.24      
  累计折旧                                                                                                             
  房屋建筑物              25,286,686.23           957,774.36                                       26,244,460.59       
  专用设备                27,864,917.79           2,511,536.65            1,733.21                 30,374,721.23       
  运输设备                946,993.13              85,775.64               173,498.73               859,270.04          
                          54,098,597.15           3,555,086.65            175,231.94               57,478,451.86       
  净值                    100,932,859.22                                                           97,748,129.38       
  固定资产减值准备                                                                                                     
  房屋建筑物                                                                                                           
  专用设备                28,819,855.69           631,368.93                                       29,451,224.62       
  运输设备                581,173.54                                      69,826.46                511,347.08          
                          29,401,029.23           631,368.93              69,826.46                29,962,571.70       
  固定资产净额            71,531,829.99                                                            67,785,557.68       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)本期由在建工程转入专用设备412,708.35元。
    (3)固定资产中用于借款抵押的房屋评估权利价值222,200,000.00元。
    (4)上述固定资产中,珠海金正公司期末账面净额为3,996,644.59元,天龙大厦房产账面净额43,159,482.41元均处于查封状态。
    (5)经营租赁的固定资产原值125,393,055.01元,折旧46,661,487.39,净值78,731,567.62元。明细如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    原值                              折旧                            净值                       
  房屋                    58,259,786.48                     22,030,400.64                   36,229,385.84              
  机器设备                67,133,268.53                     24,631,086.75                   42,502,181.78              
                          125,393,055.01                   46,661,487.39                  78,731,567.62              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司于2005年10月与太原鼎仕达实业有限公司签订了《租赁合同》,将天龙商厦地下一层至地上七层商业用房以及塔楼十二层以下的经营、办公场所租赁给太原鼎仕达实业有限公司。租赁期限:2006年2月1日至2016年1月31日。
    9、在建工程
    在建工程明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程项目名称         2005.12.31           本期增加数          本期转入固定资       其他减少数        2006.6.30       
                                                                产数                                                   
  排水防雷工程         391,324.85                               391,324.85                                             
  电磁流量计安装       21,383.50                                21,383.50                                              
  工程                                                                                                                 
                       412,708.35                               412,708.35                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
10、无形资产
    无形资产明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目           原始金额       2005.12.3      本期增加       本期摊销       本期转出       2006.6.30       剩余摊销年 
                                1                                                                           限         
  土地使用   *   2,170,000      492,750.0                     9,125.00                      483.625.00      26.5年     
  权             .00            0                                                                                      
                 2,170,000      492,750.0                     9,125.00                      483,625.00                 
                 .00            0                                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*处于查封状态。
    11、长期待摊费用
    长期待摊费用明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别            原始金额             2005.12.31            本期增加         本期摊销            2006.6.30            
  管网费          620,000.00           143,416.00                             31,000.00           112,416.00           
  增容费          3,804,174.16         1,275,856.16                           190,208.00          1,085,648.16         
                  4,424,174.16         1,419,272.16                           221,208.00          1,198,064.16         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
12、短期借款
    (1)短期借款明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                                 2006.6.30                           2005.12.31                              
  抵押借款                                 150,108,942.96                      150,199,264.40                          
  质押借款                                 5,123,747.80                                                                
  保证借款                                 57,470,971.58                       72,514,412.08                           
                                           212,703,662.34                      222,713,676.48                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)抵押物为天龙大厦房产及三晋大厦一层国际会议中心房产,其中:2004年5月18日到期的500万元贷款抵押物为三晋大厦一层国际会议中心房产。
    (3)保证借款为东莞分公司贷款,担保单位为珠海金正公司、东莞市金正数码科技有限公司、刘会来、田家俊。
    (4)根据中国工商银行太原市迎泽支行通知,本公司在该行的短期抵押借款79,000,000.00元已转入中国东方资产管理公司太原办事处。
    (5)期末本公司逾期贷款金额为194,813,662.34元,明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位                   起讫日期                  年利率%         金额                  借款条件                  
  交行珠海市分行西区支       03.7.27-04.9.13           4.62%           5,123,747.80          质押(信用证)             
  行                                                                                                                   
  交通银行深南中支行         03.8.11-04.8.10           7.56%           56,470,971.58         保证贷款、逾期票据转      
                                                                                             入                        
  交通银行深圳新洲支行                                 7.56%           1,000,000.00          保证贷款、逾期票据转     
                                                                                             入                        
  工行迎泽支行               03.1.17-04.1.10           6.903%          5,000,000.00          抵押                     
  工行迎泽支行               03.2.28-04.2.15           6.903%          8,000,000.00          抵押                     
  工行迎泽支行               03.3.17-04.1.20           6.903%          7,000,000.00          抵押                     
  工行迎泽支行               03.5.21-04.5.18           6.903%          7,000,000.00          抵押                     
  工行迎泽支行               03.5.21-04.5.18           6.903%          5,000,000.00          抵押                     
  工行迎泽支行               03.6.27-04.6.26           6.903%          5,000,000.00          抵押                     
  工行迎泽支行               03.6.30-04.6.10           6.903%          3,500,000.00          抵押                     
  工行迎泽支行               03.6.28-04.5.26           6.903%          3,500,000.00          抵押                     
  工行迎泽支行               03.8.25-04.7.10           6.903%          5,200,000.00          抵押                     
  工行迎泽支行               03.8.29-04.8.10           6.903%          3,000,000.00          抵押                     
  工行迎泽支行               03.9.30-04.9.16           6.903%          4,400,000.00          抵押                     
  工行迎泽支行               03.9.30-04.9.10           6.903%          3,600,000.00          抵押                     
  工行迎泽支行               03.12.25-04.11.10         6.903%          10,000,000.00         抵押                     
  工行迎泽支行               03.12.25-04.10.18         6.903%          8,800,000.00          抵押                     
  中行鼓楼支行               03.9.22-04.9.16           6.6906%         10,000,000.00         抵押                     
  中行鼓楼支行               03.9.22-04.9.18           6.6906%         10,000,000.00         抵押                     
  中行鼓楼支行               03.9.22-04.9.12           6.6906%         10,000,000.00         抵押                     
  中行鼓楼支行               03.9.22-04.9.15           6.6906%         10,000,000.00         抵押                     
  中行鼓楼支行               04.11.26-                 7.56%           6,184,493.40          抵押逾期票据转入         
  中行鼓楼支行               05.1.17-                  7.56%           7,034,449.56          抵押逾期票据转入         
                                                                       194,813,662.34                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
13、应付票据
    (1)应付票据明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  票据种类                                 2006.6.30                               2005.12.31                          
  商业承兑汇票                             29,000,000.00                           29,000,000.00                       
                                           29,000,000.00                           29,000,000.00                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末本公司应付票据金额为29,000,000.00元,系以天龙商厦做抵押物开出的承兑汇票,期末已逾期。
    14、应付账款
    (1)应付账款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                     2006.6.30                                         2005.12.31                                
                           金额                         比例                 金额                            比例      
  1年以内                  5,754,291.97                 1.83%                3,880,121.16                    1.24%     
  1-2年                    771,773.30                   0.25%                264,645,392.74                  84.21%    
  2-3年                    261,991,853.64               83.38%               35,774,738.78                   11.38%    
  3年以上                  45,674,281.41                14.54%               9,963,870.80                    3.17%     
                           314,192,200.32               100.00%              314,264,123.48                  100.00%   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)应付账款账户期末余额中无应付持本公司5%(含5%)以上股份的股东单位款项,应付关联方往来款项详见附注八(三)。
    (3)账龄超过3年以上应付账款未支付的主要原因是:账龄超过3年以上的应付账款有近千家业务往来单位,本公司在支付货款时逐笔认定偿还款项,未滚动结算所致。
    15、预收账款
    (1)预收账款账龄分析列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                   2006.6.30                                        2005.12.31                                   
                         金额                          比例               金额                           比例          
  1年以内                2,567,997.68                  9.49%              4,731,895.38                   16.59%        
  1-2年                  790,886.12                    2.92%              20,843,175.77                  73.06%        
  2-3年                  20,756,230.77                 76.69%             2,954,136.64                   10.35%        
  3年以上                2,950,026.64                  10.90%                                                          
                         27,065,141.21                 100.00%            28,529,207.79                  100.00%       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)预收账款期末余额中无预收持本公司5%(含5%)以上股份的股东单位款项。
    (3)1年以上预收账款系珠海金正公司空调款,未结转的原因系空调事业部人员离岗,无原始单据,无法结转。
    16、应付工资
    应付工资明细项目列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                    2006.6.30                              2005.12.31                            
  应付工资                                    180,000.00                             150,000.00                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
17、应付福利费
    应付福利费明细项目列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                  2006.6.30                               2005.12.31                             
  应付福利费                                4,823,507.91                            4,668,941.31                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    18、应交税金
    (1)应交税金明细项目列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税项                                    2006.6.30                                2005.12.31                          
  增值税                                      121,572.06                               -146,069.83                     
  营业税                                      290,188.63                               240,714.39                      
  城建税                                      24,291.17                                16,777.85                       
  所得税                                      566,502.97                               30,993.72                       
  房产税                                      1,114,622.35                             1,037,193.43                    
  个人所得税                                  6,319.53                                 9,350.53                        
  关税                                        686,366.48                               704,574.44                      
  土地税                                      369,174.96                               369,174.96                      
                                              3,179,038.15                             2,262,709.49                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上述各税项的法定税率在附注三中表述。
    (2)应交税金本期变动幅度较大,主要系红日东方数码公司期末应交所得税及红日东方贸易公司应交增值税增加。
    19、其他应交款
    其他应交款明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             2006.6.30                                   2005.12.31                              
  教育费附加                           11,092.45                                   7,185.36                            
  价格调控基金                         4,352.82                                    3,556.61                            
  河道管理费                           2,901.89                                    2,371.07                            
  堤维防护费                           2,866.83                                    1,266.67                            
                                       21,213.99                                   14,379.71                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
计缴标准在附注三中表述。
    
    20、其他应付款
    (1)其他应付款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                    2006.6.30                                        2005.12.31                                  
                          金额                         比例                金额                         比例           
  1年以内                 30,702,527.22                60.61%              38,901,550.07                68.85%         
  1--2年                  3,052,556.74                 6.03%               4,219,654.99                 7.47%          
  2--3年                  3,933,667.30                 7.76%               2,257,996.00                 4.00%          
  3年以上                 12,965,303.43                25.60%              11,122,434.86                19.68%         
                          50,654,054.69                100.00%             56,501,635.92                100.00%        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)其他应付款期末余额中应付前五名客户金额34,863,978.47元,占其他应付款总额的68.83%。其他应付款主要明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债权人                                        2006.6.30                  备注                                        
  太原鼎仕达实业有限公司                        19,984,905.76              主要形成原因见附注十一、2                   
  职工改制费用                                  7,944,208.48               职工劳动关系调整安置补偿款                  
  深圳市宝安区福永镇鸿鑫塑胶加工厂              2,959,048.96               联营投入资金                                
  广州开发工程公司                              2,048,994.36               工程款                                      
  代管资产折旧                                  1,926,820.91               代管资产折旧                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)期末余额中无应付持有本公司5%(含5%)以上表决权股份的股东单位的款项,应付关联方款项详见附注八(三)。
    
    21、预提费用
    预提费用明细项目列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                 2006.06.30                              2005.12.31                              
  诉讼费                                   3,616,366.23                            3,643,689.23                        
  利息支出                                 41,009,479.83                           24,503,694.78                       
  违约金                                   1,050,956.49                            1,050,956.49                        
  代理商广告费                             787,762.33                                                                  
  代理商售后服务费                         262,587.44                                                                  
  运杂费                                   243,273.72                              112,205.00                          
                                           46,970,426.04                           29,310,545.50                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
预提费用增加的主要原因系预提的借款及担保利息未及时结算所致。
    22、一年内到期的长期负债
    (1)一年内到期的长期负债明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                 2006.6.30                                       2005.12.31                                  
                           金额                         年利率             金额                         年利率         
  抵押借款                 48,712,806.80                7.56%              35,327,232.80                7.56%          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)期末本公司一年内到期的长期负债中逾期贷款本金金额为29,700,000.00元,利息金额为7,012,806.80元。明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位                起讫日期                       年利率%           金额                      借款条件          
  工行迎泽支行            01.06.28-03.06.03              7.56              2,700,000.00              抵押              
  工行迎泽支行            01.06.28-04.06.03              7.56              4,000,000.00              抵押              
  工行迎泽支行            01.06.28-05.06.03              7.56              11,000,000.00             抵押              
  工行迎泽支行            01.06.28-06.06.03              7.56              12,000,000.00             抵押              
  工行迎泽支行            04.01.01-06.06.30                                7,012,806.80              欠息              
                                                                           36,712,806.80                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
抵押物为三晋大厦房产。 
    (3)根据中国工商银行太原市迎泽支行通知,本公司在该行的一年内到期抵押借款41,700,000.00元已转入中国东方资产管理公司太原办事处。
    23、预计负债
    预计负债明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                2006.6.30                                2005.12.31                              
  担保损失                                59,005,726.23                            63,753,988.84                       
  供应商*                                 16,490,652.18                            17,361,501.81                       
                                          75,496,378.41                            81,115,490.65                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*系法院判决应付供应商金额与账面金额差数。
    24、少数股东权益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      2005.12.31                本期增加               本期减少              2006.6.30           
  珠海金正公司              -39,446,817.55       *    -881,245.10                                  -40,328,062.65      
  红日东方数码公司          115,937.24                330,890.05                                   446,827.29          
  红日东方贸易公司                                    333,737.78                                   333,737.78          
                            -39,330,880.31            -216,617.27                                  -39,547,497.58      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*详见附注六、29。
    25、股本
    本公司股本增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                  2005.12.31               本期增加            本期减少            2006.6.30           
  未上市流通股份:                                                                                                     
  发起人股份                      33,860,000.00                                                    33,860,000.00       
  其中:                                                                                                               
  国家持有股份                    6,640,600.00                                                     6,640,600.00        
  境内法人持有股份                27,219,400.00                                                    27,219,400.00       
  募集法人股份                    17,000,000.00                                                    17,000,000.00       
  未上市流通股份合计              50,860,000.00                                                    50,860,000.00       
  已上市流通股份:                                                                                                     
  人民币普通股                    43,000,000.00                                                    43,000,000.00       
  已上市流通股份合计              43,000,000.00                                                    43,000,000.00       
  股份总数                        93,860,000.00                                                    93,860,000.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
26、资本公积
    资本公积增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    2005.12.31               本期增加                本期减少                2006.6.30           
  股本溢价                179,492,666.69                                                           179,492,666.69      
  其他资本公积            57,236,512.91            28,427.54                                       57,264,940.45       
  股权投资准备            2,300,556.34                                                             2,300,556.34        
                          239,029,735.94           28,427.54                                       239,058,163.48      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
27、盈余公积
    盈余公积增减变动明细项目列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                   2005.12.31            本期增加                   本期减少               2006.6.30             
  法定盈余公积           15,298,537.67             2,680.727.77                                      17,979,265.44     
  法定公益金             2,680,727.77                                     2,680,727.77                                 
                         17,979,265.44                                                               17,979,265.44     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
根据财政部财企[2006]67号“关于《公司法》施行后有关企业财务处理问题的通知”的规定,从2006年1月1日起,本公司不再提取法定公益金,对2005年12月31日的法定公益金结余2,680,727.77元,转作盈余公积金管理使用。
    28、未分配利润
    未分配利润增减变动明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                      2006.6.30                      2005.12.31                  
  期初未分配利润                                            -693,674,832.88                -402,310,374.01             
  加:本期合并净利润                                        -7,191,815.62                  -291,364,458.87             
  本期合并净利润调增(减)数                                                                                           
  期初未分配利润调增(减)数                                                                                           
  减:提取法定盈余公积                                                                                                 
  提取法定公益金                                                                                                       
  应付普通股股利                                                                                                       
  转作股本的普通股股利                                                                                                 
  期末未分配利润                                            -700,866,648.50                -693,674,832.88             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
29、未确认投资损失(资产负债表)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            2005.12.31                本期增加               本期减少          2006.6.30         
  珠海金正公司                    -300,959,458.15       *   -10,053,353.08                           -311,012,811.23   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*根据(珠金国)税字第2006001号税务事项通知书的通知,珠海金正公司对2004年逾期外汇核销的出口货物360,344,960.07元按财税[2004]116号文的规定办理了退(免)税,珠海金正公司本期实际收到退税款24,090,581.12元,该等事项影响本公司2005年12月31日未确认投资损失(资产负债表)减少21,681,523.01元,少数股东权益增加2,409,058.11元。相关会计事项已调整比较会计报表的期初数。
    30、主营业务收入及成本
    (1)主营业务明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目             主营业务收入                      主营业务成本                      主营业务毛利                    
                   2006年1-6月      2005年1-6月      2006年1-6月      2005年1-6月      2006年1-6月        2005年1-6月  
  视频收入         28,773,946.      8,661,995.9      24,710,352.      5,841,085.4      4,063,594.00       2,820,910.48 
                   31               3                31               5                                                
  零售及批发                        21,489,797.                       17,806,223.                         3,683,573.63 
                                    32                                69                                               
  锰矿业务                          2,122,100.3                       2,155,162.7                         -33,062.44   
                                    3                                 7                                                
  其他                              28,994.00                                                             28,994.00    
                   28,773,946.      32,302,887.      24,710,352.      25,802,471.      4,063,594.00       6,500,415.67 
                   31               58               31               91                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)本公司前五名客户销售额占总销售额的比例为36.60%,明细列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  客户名称                                                                   金额                                      
  上海永泰影视电器有限公司                                                   2,746,541.88                              
  广州金冠电子有限公司                                                       2,326,128.21                              
  陕西奇正电子有限责任公司                                                   2,089,177.35                              
  石家庄市金诺电讯有限公司                                                   1,815,935.90                              
  成都市广立商贸有限公司                                                     1,552,683.76                              
                                                                             10,530,467.10                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
31、其他业务利润
    其他业务利润明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          2006年1-6月                          2005年1-6月                       
  租赁业务                                          3,258,848.97                         87,760.10                     
  受托加工                                                                               931,565.80                    
  材料及配件销售                                    -92,382.86                           -3,934,849.65                 
  其他                                                                                   220,500.00                    
                                                    3,166,466.11                         -2,695,023.75                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
其他业务利润本期变动幅度较大,主要系天龙商厦租赁收入增加所致。
    32、营业费用
    营业费用本期变动幅度较大,主要系天龙商厦本期已出租,销售费用减少所致。
    33、管理费用
    管理费用本期变动幅度较大,主要系上年同期采取个别认定法提取了坏账准备所致。
    34、财务费用
    财务费用明细项目列示如下:
    
     


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                       2006年1-6月                            2005年1-6月                        
  利息支出                                         10,068,906.02                            10,731,716.86              
  减:利息收入                                     32,062.77                                9,022.21                   
  汇兑损益*                                        2,305,787.02                             190,252.04                 
  其他                                             9,666.31                                 52,656.18                  
                                                   12,352,296.58                            10,965,602.87              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*本期汇兑损益主要系对应收高力资讯网络科技(香港)有限公司款项期末汇率变动调整额。
    35、投资收益
    投资收益(损失)明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
   项目                                                     2006年1-6月                   2005年1-6月                  
  长期股权投资权益法核算取得收益(损失)                                                    -465,167.62                  
  短期投资收益                                              368,478.40                                                 
  短期投资减值准备                                                                        -22,400.00                   
                                                            368,478.40                    -487,567.62                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
36、营业外收入
    营业外收入明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
   项目                                   2006年1-6月                             2005年1-6月                          
  固定资产清理净收益                      7,702.19                                                                     
  其他                                    44,630.34                               34,447.29                            
                                          52,332.53                               34,447.29                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
37、营业外支出
    营业外支出明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   2006年1-6月                            2005年1-6月                            
  担保及诉讼损失                         2,056,576.35                           15,212,350.91                          
  固定资产清理净损失                     2,101.77                               49,960.00                              
  固定资产减值准备                       631,368.93                                                                    
  价格调控基金                                                                  1,972.09                               
  罚款及滞纳金                           20,629.30                              64,793.94                              
  其他                                   4,842.77                               471,046.35                             
                                         2,715,519.12                           15,800,123.29                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
营业外支出减少的主要原因是上年根据法院判决情况计提了预计担保损失,本期仅对担保借款利息予以计提所致。
    38、少数股东损益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                          2006年1-6月                           2005年1-6月                      
  珠海金正公司                                  -884,403.72                           -5,798,988.64                    
  红日东方贸易公司                              33,737.78                                                              
  红日东方数码公司                              330,890.05                                                             
                                                -519,775.89                           -5,798,988.64                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
39、收到的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                        2006年1-6月                                              
  废品收入                                                    44,630.34                                                
                                                              44,630.34                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
40、支付的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                       2006年1-6月                                               
  咨询费                                                         3,804,000.00                                          
  诉讼费                                                         1,639,878.00                                          
  水电费、通讯费                                                 214,248.75                                            
  广告费                                                         880,912.33                                            
  差旅费                                                         746,246.63                                            
  交际应酬费                                                     303,587.21                                            
  办公及会务费                                                   529,197.34                                            
  其他                                                           495,084.23                                            
                                                                 8,613,154.49                                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
41、收到的其他与筹资活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                    2006年1-6月                                  
  利息收入                                                                32,062.77                                    
                                                                          32,062.77                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
42、支付的其他与筹资活动有关的现金
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                   2006年1-6月                                   
  手续费支出                                                             9,666.31                                      
  归还上年暂借款                                                         2,400,000.00                                  
                                                                         2,409,666.31                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
43、非经常性损益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                             2006年1-6月                         
  处置长期股权投资、固定资产、在建工程、无形资产益                                 5,810.60                            
  短期投资损益                                                                     368,478.40                          
  扣除资产减值准备后的其他各项营业外收入、支出                                *    -153.42                             
  以前年度已经计提各项减值准备的转回                                                                                   
  所得税影响数                                                                     306.75                              
  合计                                                                             374,442.33                          
  扣除非经常性损益后的净利润                                                       -7,566,257.95                       
                                                                                                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
上述项目已扣减对少数股东损益和未确认投资损失(利润表)的影响数。
    *不含价格调控基金。
     七、母公司会计报表主要项目附注
    1、应收帐款
    (1)应收账款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          2006.6.30                                            2005.12.31                                        
                金额               比例          坏账准备            金额                 比例         坏账准备        
  1年以内                                                            2,397,973.33         23.08%       119,898.67      
  1-2年         2,397,973.33       23.08%        359,696.00          5,133,387.83         49.40%       802,036.17      
  2-3年         5,133,387.83       49.40%        1,528,712.35        1,158,108.90         11.15%       973,970.19      
  3年以上       2,859,469.96       27.52%        2,765,622.31        1,701,361.06         16.37%       1,701,361.06    
                10,390,831.12      100.00%       4,654,030.66        10,390,831.12        100.00%      3,597,266.09    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)应收账款年末余额中前五名合计9,017,042.61元,占应收账款总额的比例为86.78%。其主要明细项目列示如下


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人                                                 金额                        备注                              
  广东昊正实业有限公司                                   4,103,556.66                锰矿及高尔夫球车款                
  湖南华海高科电子有限公司                               2,542,410.20                视频产品款                        
  杭州万全电子有限公司                                   2,005,823.20                视频产品款                        
  中山市卓尔贸易有限公司                                 225,712.55                  服装款                            
  济南轻骑摩托车总厂                                     139,540.00                  摩托车款                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、其他应收款
    (1)其他应收款账龄分析列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄        2006.6.30                                   2005.12.31                                                   
              金额            比例        坏账准备        金额            比例        坏账准备                         
  1年以       1,849,260.      0.56%       1,762,810.      1,226,385.      0.37%       1,193,024.44                     
  内          30                          30              40                                                           
  1-2年       1,092,981,      0.33%       1,051,527.      106,567,52      31.95%      106,525,020.                     
              97                          39              0.74                        74                               
  2-3年       105,065,57      31.56%      105,030,57      206,234,82      61.83%      206,223,679.                     
              7.47                        7.48            4.64                        59                               
  3年以       224,843,69      67.55%      224,843,69      19,523,446      5.85%       19,523,446.5                     
  上          8.05                        8.04            .51                         1                                
              332,851,51      100.00      332,688,61      333,552,17      100.00      333,465,171.                     
              7.79            %           3.21            7.29            %           28                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)其他应收款年末余额中前五名合计311,375,587.77元,占其他应收款总额的比例为93.55%。其主要明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人                                           金额                 备注                                           
  广东金正电子有限公司                             165,505,449.10       代偿债务                                       
  太原三晋大厦有限公司                             82,527,451.79                                                       
  珠海金正公司                                     29,942,686.88        债权转让形成                                   
  河北宽城唐杖子矿业有限责任公司                   29,500,000.00        无背景购销业务                                 
  山西瑞丰药业有限公司                             3,900,000.00         往来款                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、长期股权投资
    (1)长期投资明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目      2005.12.31                     本期增加                                          本期减少                    
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
            金额      长期       长期                                                                  金额      长期    
                      投资       投资                                                                            投资    
                      减值       净额                                                                            减值    
                      准备                                                                                       准备    
                                                                                                                         
                                                                                                                         
                                                                                                                         
  其他      2,59      500,0      2,09      2,97                5,57      500,      5,071,445.66                        
  股权      3,43      00.00      3,43      8,01                1,44      000.                                          
  投资      5.17                 5.17      0.49                5.66      00                                            
  长期      8,80      4,000      4,80                4,80                                                              
  债权      0.00      .00        0.00                0,00                                                              
  投资                                                                                                                 
            2,60      504,0      2,09      2,97      4,80      5,57      500,      5,071,445.66                        
            2,23      00.00      8,23      8,01      0.00      1,44      000.                                          
            5.17                 5.17      0.49                5.66      00                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)长期债权投资明细项目列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目       2005.12.31                        本      本期减少                                                          
             金额       长期       长期投      期                       金额                   长期投                    
                        投资       资净额      增                                              资减值                    
                        减准                   加                                              准备                      
                        备                                                                                               
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
                                                                                                                         
  电力       8,800      4,000      4,800.                       4,800.00                                               
  建设       .00        .00        00                                                                                  
  债券                                                                                                                 
             8,800      4,000      4,800.                       4,800.00                                               
             .00        .00        00                                                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3)其他股权投资明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称     投资成本                                 权益变动                                   账面余额   
                     初始投资       期初投资     本期增      本期权益      本期利      累计增减                  
                      成本           成本          减           增减           润分回                                  
  一、成本法核算                                                                                         
  的长期股权投资                                                                                                       
  山西杏花村汾酒     1,050,000     1,050,00                                                      1,050,000. 
  厂股份有限公司      .00            0.00                                                                   00         
  圆缘宾馆           500,000.0     500,000.                                                       500,000.00 
                      0              00                                                                                
  小计               1,550,000     1,550,00                                                          1,550,000. 
                      .00            0.00                                                                   00         
  二、权益法核算                                                                                          
  的长期股权投资                                                                                                       
  山西太原天龙威     600,000.0     600,000.                                              -600,000.0                
  皇食品有限公司      0              00                                                     0                          
  *                                                                                                                    
  太原市三晋大厦     400,800.0     400,800.                                        -400,800.0               
  有限公司            0              00                                                    0                          
  珠海金正公司       45,000,00                  28,427.      -28,427.5                   -45,000,00                
                      0.00                         54           4                           0.00                       
  红日东方数码公     1,350,000     1,043,43                  2,978,010                   2,671,445.     4,021,445. 
  司                  .00            5.17                       .49                         66              66         
  小计               47,350,80     2,044,23     28,427.      2,949,582                   -43,329,35     4,021,445. 
                      0.00           5.17          54           .95                         4.34            66         
  合计               48,900,80     3,594,23     28,427.      2,949,582                   -43,329,35     5,571,445. 
                      0.00           5.17          54           .95                         4.34            66         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4)长期股权投资减值准备明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            2005.12.31                本期增加              本期减少           2006.6.30         
  圆缘宾馆                        500,000.00                                                         500,000.00        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、主营业务收入及成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          主营业务收入                    主营业务成本                    主营业务毛利                           
                2006年1-6      2005年1-6月      2006年1-6       2005年1-6       2006年1-6      2005年1-6月             
                月                              月              月              月                                     
  零售及批                     21,489,797.                      17,806,223                     3,683,573.6             
  发                           32                               .69                            3                       
  锰矿业务                     2,122,100.3                      2,155,162.                     -33,062.44              
                               3                                77                                                     
  其他                         28,994.00                                                       28,994.00               
                               23,640,891.                      19,961,386                     3,679,505.1             
                               65                               .46                            9                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
主营业务收入、主营业务成本期变动幅度较大,主要系天龙商厦出租,不再从事零售及批发业务所致。
    5、投资收益
    本公司投资收益(损失)明细项目列示如下:
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
   项目                                                         2006年1-6月                 2005年1-6月                
  长期股权投资权益法核算取得收益(损失)                        2,949,582.95                -2,511,242.19              
  冲回短期投资跌价准备                                                                                                 
  计提短期投资跌价准备                                                                      -22,400.00                 
  赎回基金收益                                                  368,478.40                                             
  长期股权投资成本法核算取得收益(损失)                                                                               
                                                                3,318,061.35                -2,533,642.19              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
八、关联方关系及其交易
    (一)关联方关系明细项目列示如下:
    1、存在控制关系的关联方:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称                      注册地址         主营业务                     与本公司的关系          持股比例         
  东莞市金正数码科技有限公      东莞市           生产、销售数字电子产品       母公司                  29%              
  司                                                                                                                   
  珠海金正公司                  珠海市           产销电子产品及家用电器       子公司                  90%              
  山西太原天龙威皇食品有限      太原市           食品加工销售                 子公司                  60%              
  公司                                                                                                                 
  珠海贸易公司                  珠海市           音响器材、通信设备、家       孙公司                  81%              
                                                 用电器批发                                                            
  红日东方数码公司              珠海市           电子产品及家用电器的生       子公司                  90%              
                                                 产和销售                                                              
  红日东方贸易公司              珠海市           批发、零售:电子产品、       孙公司                  81%              
                                                 家用电器                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、存在控制关系的关联方的注册资本及其变化:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称               2005.12.31                本期增加数              本期减少数               2006.6.30          
  东莞市金正数码科           180,000,000.00                                                         180,000,000.00     
  技有限公司                                                                                                           
  珠海金正公司               50,000,000.00                                                          50,000,000.00      
  山西太原天龙威皇           1,000,000.00                                                           1,000,000.00       
  食品有限公司                                                                                                         
  珠海贸易公司               1.000,000.00                                                           1.000,000.00       
  红日东方数码公司           1,500,000.00                                                           1,500,000.00       
  红日东方贸易公司                                 3,000,000.00                                     3,000,000.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3、存在控制关系的关联方所持股份(或权益)及其变化:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名      2005.12.31               本期增加数                    本期减少数                     2006.6.30          
  称          金额             比例%       金额              比例%       金额         比例      金额             比例% 
                                                                                      %                                
  东莞市          27,219,      29.00                                                                27,219,      29.00 
  金正数          400.00                                                                            400.00             
  码科技                                                                                                               
  有限公                                                                                                               
  司                                                                                                                   
  珠海金          45,000,      90.00                                                                45,000,      90.00 
  正公司          000.00                                                                            000.00             
  山西太          600,000      60.00                                                                600,000      60.00 
  原天龙          .00                                                                               .00                
  威皇食                                                                                                               
  品有限                                                                                                               
  公司                                                                                                                 
  珠海贸          900,000      81.00                                                                900,000      81.00 
  易公司          .00                                                                               .00                
  红日东          1,350,0      90.00                                                                1,350,0      90.00 
  方数码          00.00                                                                             00.00              
  公司                                                                                                                 
  红日东                                       2,700,00      81.00                                  2,700,0      81.00 
  方贸易                                       0.00                                                 00.00              
  公司                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4、不存在控制关系的关联方关系的性质:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称                                                        与本公司的关系                                       
  广东金正电子有限公司                                            同一母公司                                           
  东莞市葆力通讯设备有限公司(原金正通讯)                        关键管理人员控制                                     
  珠海蓝十星技术服务公司                                          同一母公司                                           
  深圳市金正信实业有限公司                                        同一母公司                                           
  珠海市金正投资有限公司                                          同一母公司                                           
  珠海市金正数码科技有限公司                                      同一母公司                                           
  广州市万浩电子有限公司                                          同一母公司                                           
  太原市三晋大厦有限公司                                          参股公司                                             
  广东昊正实业开发有限公司                                        关键管理人员控制                                     
  高力资讯网络科技(香港)有限公司                                前关键管理人员控制                                   
  深圳市瀚海工贸实业有限公司                                      前关键管理人员控制                                   
  太原心之旅旅行社有限公司                                        关键管理人员控制                                     
  太原快乐食品有限公司                                            关键管理人员控制                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    (二)关联方交易事项
    (1)销售货物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                                                      2006年1-6月                     2005年度               
  广州市万浩电子有限公司                                                                        561,059.83             
  广东昊正实业开发有限公司                                                                      2,122,100.33           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)担保事项
    A、珠海金正公司于2004年3月31日为广东金正电子有限公司在中国农业银行东莞市长安支行的贷款提供10500万元的最高额保证,合同编号(粤莞长安)农银高保字(2004)第181号,期限为2004年3月21日至2009年3月30日。实际担保金额为4000万元,系一年期借款,其中:2004年4月3日—2005年3月31日2000万元;2004年5月31日—2005年5月30日2000万元。
    B、珠海金正公司于2004年6月7日为广东金正电子有限公司在广东发展银行股份公司深圳红岭支行的9000万元授信额度提供担保,期限为2003年3月25日至2004年3月25日。东莞分公司、珠海金正公司分别为广东金正电子有限公司向深圳市达瑞进出口贸易有限公司在广东发展银行股份有限公司深圳红岭支行开出的500万元的商业承兑汇票提供担保,该500万元的商业承兑汇票包含在上述9000万元额度内。
    C、2004年7月9日,珠海金正公司、东莞市金正数码科技有限公司、刘会来、田家俊为东莞分公司在交通银行深圳深南中支行的9000万元授信额度提供担保,其中借款1000万元,商业承兑汇票8000万元。珠海金正公司、广东金正电子有限公司、东莞市金正数码科技有限公司对东莞分公司在交通银行深圳深南中支行向深圳市达瑞进出口贸易有限公司开出的1450万元的商业承兑汇票提供担保,该1450万元的商业承兑汇票包含在上述8000万元额度内。
    D、2004年6月10日,东莞市金正数码科技有限公司、广东金正电子有限公司、东莞分公司为珠海金正公司所欠深圳市达瑞进出口贸易有限公司货款14,104,393.17元及违约金154,848.22元提供担保。
    (3)债权转账
    珠海金正公司根据与珠海市金湾区星宇标牌厂、广东金正电子有限公司签订的《债权债务转让协议》,将应付珠海市金湾区星宇标牌厂款项366,530.58元转为应付广东金正电子有限公司。
    珠海金正公司根据与广东金正电子有限公司、珠海市龙得发展有限公司签订的《债权债务转让协议》,将应付珠海市龙得发展有限公司、珠海市东部科晖发展有限公司的债务合计533,468.38元转为应付广东金正电子有限公司。
    珠海金正公司根据与广州万浩电子有限公司、广东金正电子有限公司签订的《退货抵债协议》及珠海金正公司与惠州市力恒钢构工程有限公司签订的《协议书》,将应付惠州市力恒钢构工程有限公司款项383,072.00元转为应付广东金正电子有限公司。
    珠海金正公司根据东莞市金正数码科技有限公司与广东金正电子有限公司签订的《债权债务转让协议书》,将应付东莞市金正数码科技有限公司款项639,498.80元转为应付广东金正电子有限公司。
    东莞分公司根据与东莞市金正数码科技有限公司、深圳中港国际珠宝交易中心真饰店签订的《债权债务转移协议书》,将应付深圳中港国际珠宝交易中心真饰店款项289,600.00元转为应付东莞市金正数码科技有限公司;东莞分公司根据东莞金正数码科技有限公司与广东金正电子有限公司签订《债权转让协议书》,将应付东莞市金正数码科技有限公司款项289,600.00元转转为应付广东金正电子有限公司。
    (三)关联方往来款项余额
    关联方往来款项余额明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目          关联方名称              2006.6.30       2005.12.31      占全部应收(付)款项余额的比重                   
                                                                        2006.6.30      2005.12.31                      
  应收账款      高力资讯网络科技(      228,569,15      230,859,29      92.74%         92.82%                          
                香港)有限公司          4.11            7.04                                                           
                珠海蓝十星技术服务      801,736.86      801,736.86      0.33%          0.32%                           
                公司                                                                                                   
                广东昊正实业开发有      4,103,556.      4,103,556.      1.67%          1.65%                           
                限公司                  66              66                                                             
  其他应收      广东金正电子有限公      169,571,04      172,025,12      52.29%         49.39%                          
  款            司                      8.24            2.80                                                           
                山西太原天龙威皇食      707,922.66      707,922.66      0.22%          0.20%                           
                品有限公司                                                                                             
                太原市三晋大厦有限      82,527,451      80,964,311      25.45%         23.24%                          
                公司                    .79             .79                                                            
                深圳市瀚海工贸实业      9,081,970.      9,081,970.      2.80%          2.61%                           
                有限公司                53              53                                                             
                广东昊正实业开发有      2,246,731.      2,646,731.      0.69%          0.76%                           
                限公司                  08              08                                                             
  其他应付      广东金正电子有限公      1,055,099.      1,050,989.      2.08%          1.86%                           
  款            司                      29              29                                                             
                珠海市金正投资有限      1,494,647.      1,494,647.      2.95%          2.65%                           
                公司                    00              00                                                             
  预收账款      深圳市金正信实业有      19,937.00       19,937.00       0.07%          0.07%                           
                限公司                                                                                                 
                广东金正电子有限公      -               4,110.00        -              0.01%                           
                司                                                                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
关联方采用个别认定法按照账面债权净额计提坏账准备明细:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        关联方单位名称                                            计提坏账准备金额               
  应收账款                    高力资讯网络科技(香港)有限公司                          228,569,154.11                 
  应收账款                    珠海蓝十星技术服务公司                                    801,736.86                     
  应收账款                    广东昊正实业开发有限公司                                  1,550,519.58                   
  其他应收款                  深圳市瀚海工贸实业有限公司                                9,081,970.53                   
  其他应收款                  山西太原天龙威皇食品有限公司                              707,922.66                     
  其他应收款                  广州昊正实业开发有限公司                                  2,246,731.08                   
  其他应收款                  广东金正电子有限公司                                      169,571,048.24                 
  其他应收款                  太原市三晋大厦有限公司                                    82,527,451.79                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
九、资产负债表日后事项
    1、截止会计报表批准日,逾期贷款尚未归还。
    2、2006年7月10日,红日东方数码公司根据股东会决议及修改后的章程规定,增加注册资本850万元,其中本公司出资765万元、张兴强出资85万元,增资后本公司持有红日东方数码公司的股权比例不变。新增注册资本已经珠海德鸿会计师事务所有限公司(2006)DH总字462号-SB-验74号验资报告确认。
    3、2006年8月18日,山西太原天龙威皇食品有限公司已经山西省工商行政管理局核准注销。
    十、或有及承诺事项
    1、公司机关、购物广场共发生诉讼案件29起,涉案金额85,204,761.17元,其中:涉及应付工程款及劳务纠纷22起,涉案金额9,806,767.00元;涉及担保连带责任的7起,涉案金额75,397,994.17元。
    截止2006年6月30日,涉及应付工程款、劳务及担保纠纷29起案件中,已判决和调解裁定案件18起(已执行完毕的案件2起,涉案金额623,148.55元),涉案金额72,362,723.72元,原告撤诉案件2起,涉案金额171,473.40元;正在审理的案件9起,涉案金额12,670,564.05元。形成损失明细如下:预计担保损失5,208,033.73元,预计供应商损失123,737.87元。
    广东省珠海市中级人民法院、深圳罗湖区人民法院、太原市中级人民法院分别应深圳市达瑞进出口贸易有限公司、深圳市爱商实业有限公司、太原市财政局的申请对位于太原迎泽大街289号天龙大厦的房产及土地实施财产保全性查封。
    2、东莞分公司共发生诉讼案件11起,涉案金额119,954,882.73元,其中:涉及应付货款纠纷6起,涉案金额3,410,520.88元;涉及贷款及担保连带责任的5起,涉案金额116,544,361.85元。
    截止2006年6月30日,涉及应付货款纠纷案件中,5起已判决,1起客户已起诉案件尚未审理;涉及贷款及担保连带责任的5起案件,已全部判决。形成损失明细如下:诉讼费228,967.98元,违约金10,000.00元,预计担保损失3,984,135.30元、预计供应商损失302,738.46元。
    广东省珠海市中级人民法院应交通银行深圳深南中支行的申请对东莞分公司的财产实施保全性查封。查封金额以67,621,237.98元(互保金额)为限。
    3、珠海金正公司的部分债权人提起诉讼,共发生诉讼案件89起,涉案金额372,625,752.87元,其中:涉及货款和劳务纠纷的83起,涉案金额118,750,213.02元,涉及贷款及担保连带责任的6起,涉案金额253,875,539.85元。
    自2004年7月9日起,广东省珠海市金湾区人民法院、广东省珠海市中级人民法院、广东省佛山市南海区人民法院应交通银行深圳深南中支行、交通银行珠海分行以及部分供货商的申请,对珠海金正公司的财产实施保全性查封。查封金额以125,036,396.78元为限。
    珠海金正公司诉讼案件已判决81起,涉案金额248,746,920.34元,与原告达成和解的8起,涉案金额123,878,832.53元,形成损失明细如下:预计担保损失73,127,119.13元、预计其他损失16,508,135.48元、诉讼费3,209,357.26元、违约金963,858.01元,利息因实际支付日期未定而无法确定。
    3、对外担保情况
    (1)2004年6月10日,东莞分公司为珠海金正公司所欠深圳市达瑞进出口贸易有限公司的货款14,104,393.17元及违约金154,848.22元提供担保。
    (2)2004年6月7日,珠海金正公司为广东金正电子有限公司在广东发展银行股份有限公司深圳红岭支行的贷款提供9000万元的最高额保证,合同编号:BZ33103034-02号,期限2003-3-25至2004-3-25。2004年6月10日,东莞分公司、珠海金正公司为广东金正电子有限公司向深圳市达瑞进出口贸易有限公司在广东发展银行股份有限公司深圳红岭支行开出的500万元的商业承兑汇票提供担保。该500万元商业承兑汇票包含在上述9000万元最高额度内。
    (3)珠海金正公司于2004年3月31日为广东金正电子有限公司在中国农业银行东莞市长安支行的贷款提供10500万元的最高额保证,合同编号(粤莞长安)农银高保字(2004)第181号,期限为2004年3月21日至2009年3月30日。实际担保金额为4000万元,系一年期借款,其中:2004年4月3日—2005年3月31日2000万元;2004年5月31日—2005年5月30日2000万元。
    (4)2004年7月9日,珠海金正公司为东莞分公司在交通银行深圳深南中支行的授信额度提供9000万元的最高额度保证合同,合同编号:交银深2003年深南中最保字032-1号,期限:2003年7月29日至2004年7月29日,其中:借款1000万元,商业承兑汇票8000万元。珠海金正公司为东莞分公司向深圳市达瑞进出口贸易有限公司在交通银行深圳深南中支行开出的1450万元的商业承兑汇票提供担保。该1450万元商业承兑汇票包含在上述8000万元最高额度内。
    十一、其他重要事项
    1、本公司第一大股东东莞市金正数码科技有限公司将所持有的公司27219400股社会法人股质押给中国农业银行东莞市长安支行,质押股份占股本总额的29%,根据广东省东莞市中级人民法院(2004)东中法协执字第661号《协助执行通知书》,上述股份已被司法冻结。第二大股东山西天龙山古文化发展有限公司将所持有的公司16,274,300股社会法人股继续质押给中国光大银行太原分行,质押股份占股本总额的17.34%。
    2、2005年12月本公司将以前年度欠款2,000.09万元转让给太原鼎仕达实业有限公司,截止2006年6月30日本公司收到债权人同意函80份,金额合计1,383.00万元。
    3、根据东莞市中级人民法院2005年7月21日作出的(2005)东中法民二破字第3号受理破产案件公告,广东省东莞市中级人民法院依法受理了债权人中国农业银行东莞市长安支行申请广东金正电子有限公司破产一案。2005年10月5日本公司董事长田家俊先生已代表天龙集团公司向广东陈梁永钜律师事务所(广东金正电子有限公司破产监管组)申报债权。
    4、根据交通银行深圳深南中支行的申请,广东省深圳市中级人民法院出具(2004)深中法立裁字第157号及(2004)深中法民二初字第426号《协助执行通知书》,将本公司持有的珠海金正公司90%的股权冻结。
    
    八、备查文件目录
     1、载有法定代表人、财务总监、会计经办人员签字盖章的会计报表。  2、载有会计师事务所盖章、注册会计师签字并盖章的审计报告正本。  3、报告期内在中国证监会指定摄氏公开披露过的所有公司文件中的正本及公告的原稿。 
    
    
    
    董事长:田家俊
    太原天龙集团股份有限公司
    2006年8月28日