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1、财务报表示例一、财务报表I. Financial Statements1、合并资产负债表1. Consolidated Balance Sheet编制单位： Name of enterprise:2016 年 03 月 31 日March 31, 2016单位：元Unit: Yuan项目Items期末余额Closing balance期初余额Beginning balance流动资产：Current assets:货币资金Cash and cash equivalents520,490,528.37544,836,841.61结算备付金Deposit reservation for balan
2、ce拆出资金Lendings to banks and other financial institutions以公允价值计量且其变动计入当 期损益的金融资产Financial assets measured at fair value and changes of which included in current profit and loss衍生金融资产Derivative financial assets应收票据Notes receivable51,864,545.7749,463,870.75应收账款Accounts receivable238,532,267.65253,392,7
3、05.55预付款项Advance to suppliers129,617,077.8654,697,420.25应收保费Premium receivable应收分保账款Reinsurance accounts receivable应收分保合同准备金Receivable reserve for reinsurance contract应收利息Interest receivable应收股利Dividend receivable其他应收款Other receivables46,680,620.6227,018,836.80买入返售金融资产Redemptory monetary capital for
4、 sale存货Inventory254,943,973.00149,509,500.29划分为持有待售的资产Classified as assets held for sale一年内到期的非流动资产Non-current assets matured within one year其他流动资产Other current assets3,300,577.805,562,663.42流动资产合计Total current assets1,245,429,591.071,084,481,838.67非流动资产：Non-current assets:发放贷款及垫款Make loans and adva
5、nces可供出售金融资产Available-for-sale financial assets128,324,600.00177,274,600.00持有至到期投资Held-to-maturity investment长期应收款Long-term receivables长期股权投资Long-term equity investment226,486,890.66217,239,415.19投资性房地产Investment real estate2,432,789.002,508,131.78固定资产Fixed assets114,318,486.42117,356,047.96在建工程Cons
6、truction in progress5,983,161.565,983,161.56工程物资Engineer material固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and gas assets无形资产Intangible assets32,619,234.5634,194,135.34开发支出Development expenditure商誉Goodwill541,598,069.40541,598,069.40长期待摊费用Long-term deferred expenses4,0
7、63,882.513,638,457.13递延所得税资产Deferred income tax assets7,029,045.889,202,491.06其他非流动资产Other non-current assets非流动资产合计Total non-current assets1,062,856,159.991,108,994,509.42资产总计Total assets2,308,285,751.062,193,476,348.09流动负债：Current liabilities:短期借款Short-term borrowing215,500,000.00175,500,000.00向中央
8、银行借款Borrowing from central bank吸收存款及同业存放Deposit from customers and interbank拆入资金Borrowings from banks and other financial institutions以公允价值计量且其变动计入当 期损益的金融负债Financial liabilities measured at fair value and changes of which included in current profit and loss衍生金融负债Derivative financial liabilities应付票据
9、Notes payable166,266.00204,932.34应付账款Accounts payable270,339,054.18258,500,394.22预收款项Advance from customers189,897,382.55164,827,779.31卖出回购金融资产款Financial assets sold for repurchase应付手续费及佣金Handling charges and commissions payable应付职工薪酬Payroll payable18,176,004.1619,224,841.26应交税费Taxes payable38,602,8
10、20.7256,040,107.67应付利息Interest payable356,666.67502,953.17应付股利Dividend payable565,762.77565,762.77其他应付款Other accounts payable96,896,122.5782,857,138.62应付分保账款Dividend payable for reinsurance保险合同准备金Insurance contract reserve代理买卖证券款Receiving from vicariously traded securities代理承销证券款Receivings from vica
11、riously sold securities划分为持有待售的负债Classified as liabilities held for sale一年内到期的非流动负债Non-current liabilities matured within one year其他流动负债Other current liabilities流动负债合计Total current liabilities830,500,079.62758,223,909.36非流动负债：Non-current liabilities:长期借款Long-term loans应付债券Bonds payable其中：优先股Incl.: P
12、referred stock永续债Perpetual capital securities长期应付款Long-term payables长期应付职工薪酬Long-term payroll payable专项应付款Special accounts payable预计负债Estimated liabilities递延收益Deferred income1,050,000.00递延所得税负债Deferred income tax liabilities6,378,937.326,269,437.32其他非流动负债Other non-current liabilities非流动负债合计Total non
13、-current liabilities6,378,937.327,319,437.32负债合计Total liabilities836,879,016.94765,543,346.68所有者权益：Owners equity:股本Capital stock499,983,108.00500,481,802.00其他权益工具Other equity instruments其中：优先股Incl.: Preferred stock永续债Perpetual capital securities资本公积Capital reserve644,603,890.25644,603,890.25减：库存股Les
14、s: Treasury share63,391,195.8263,889,889.82其他综合收益Other comprehensive income1,062,696.581,248,514.49专项储备Special reserve盈余公积Surplus reserve17,969,331.0717,969,331.07一般风险准备General risk preparation未分配利润Retained earnings292,465,187.40254,438,787.61归属于母公司所有者权益合计Total owners equity attributable to parent c
15、ompany1,392,693,017.481,354,852,435.60少数股东权益Minority stockholders interest78,713,716.6473,080,565.81所有者权益合计Total owners equity1,471,406,734.121,427,933,001.41负债和所有者权益总计Total liabilities and owners equity2,308,285,751.062,193,476,348.092、合并利润表2. Consolidated Income Statement单位：元Unit: Yuan项目Items本期发生额
16、Current period上期发生额Prior period一、营业总收入I. Total operating income214,629,708.2587,116,299.88其中：营业收入Incl.: Operating income214,629,708.2587,116,299.88利息收入Interest income已赚保费Earned premium手续费及佣金收入Fee and commission income二、营业总成本II. Total operating cost173,080,892.6784,672,431.39其中：营业成本Incl.: Operating c
17、ost63,055,002.5934,682,675.22利息支出Interest expense号填列）号填列）手续费及佣金支出Fee and commission expense退保金Surrender value赔付支出净额Net payment for insurance claims提取保险合同准备金净额Net amount of insurance contract reserve保单红利支出Policyholder dividend expense分保费用Reinsurance expense营业税金及附加Business tax and surcharges1,757,439.
18、58771,902.54销售费用Selling expenses42,838,576.9819,936,292.78管理费用Administration expenses64,692,353.0327,699,236.79财务费用Financial expenses1,445,570.161,178,719.37资产减值损失Assets impairment loss-708,049.67403,604.69加：公允价值变动收益（损失以“”号填列）Plus: income from fair value variation (- for loss)投资收益（损失以“”号填列）Income fr
19、om investment (- for loss)1,343,163.30-938,243.23其中：对联营企业和合营企业 的投资收益Incl.: Income from investment to joint venture and cooperative enterprise1,343,163.30-938,243.23汇兑收益（损失以“-”Exchange gain (- for loss)三、营业利润（亏损以“”号填列）III. Operating profit (- for loss)42,891,978.881,505,625.26加：营业外收入Plus: Non-operati
20、ng revenue11,041,287.306,455,071.37其中：非流动资产处置利得Incl.: Gains from disposal of non-current assets减：营业外支出Less: Non-operating expenses22,963.46391.12其中：非流动资产处置损失Incl.: Loss on disposal of non-current assets四、利润总额（亏损总额以“”IV. Total profit (- for loss)53,910,302.727,960,305.51减：所得税费用Less: Income tax expens
21、e12,197,565.337,251,890.52五、净利润（净亏损以“”号填列）V. Net profit (- for loss)41,712,737.39708,414.99归属于母公司所有者的净利润Net profit attributed to parent company owners38,026,399.791,724,034.89少数股东损益Minority interest income3,686,337.60-1,015,619.90六、其他综合收益的税后净额VI. Net amount of other comprehensive income after tax1,0
22、62,696.58129,787.96归属母公司所有者的其他综合收益 的税后净额Net amount of other comprehensive income after tax attributed to parent company owners1,062,696.58129,787.96（一）以后不能重分类进损益的其 他综合收益(I) Other comprehensive income that cant be reclassified into profit and loss1.重新计量设定受益计划净 负债或净资产的变动1. Remeasure the variation of n
23、et indebtedness or net asset of defined benefit plan2.权益法下在被投资单位不能重分类进损益的其他综合收益中享 有的份额2. Share in other comprehensive income that cant be reclassified into profit and loss in the invested enterprise under equity method（二）以后将重分类进损益的其他 综合收益(II) Other comprehensive income that will be reclassified into
24、 profit and loss1,062,696.58129,787.961.权益法下在被投资单位以 后将重分类进损益的其他综合收益中 享有的份额2. Share in other comprehensive income that will be reclassified into profit and loss in the invested enterprise under equity method2.可供出售金融资产公允价值变动损益2. Changes in fair value through profit and loss of available-for-sale finan
25、cial assets3.持有至到期投资重分类为 可供出售金融资产损益3. Held-to-maturity investment reclassified into available-for-sale financial assets4.现金流量套期损益的有效部分4. Effective part of cash-flow hedge profit and loss5.外币财务报表折算差额5. Balance arising from the translation of foreign currency financial statements1,062,696.58129,787.96
26、6.其他6. Others归属于少数股东的其他综合收益的 税后净额Net amount of other comprehensive income after tax attributed to minority shareholders七、综合收益总额VII. Total comprehensive income42,775,433.97838,202.95归属于母公司所有者的综合收益总额Total comprehensive income attributed to parent company owners39,089,096.371,853,822.85归属于少数股东的综合收益总额To
27、tal comprehensive income attributed to minority shareholders3,686,337.60-1,015,619.90八、每股收益：VIII. Earnings per share:（一）基本每股收益(I) Basic earnings per share0.07610.0034（二）稀释每股收益(II) Diluted earnings per share0.07610.0034本期发生同一控制下企业合并的，被合并方在合并前实现的净利润为：0.00 元，上期被合并方实现的净利润为：0.00 元。In case of enterprise m
28、erger under the same control, the merged party had a net profit: 0.00 Yuan before being merged and 0.00 Yuan in prior period.3、合并现金流量表3. Consolidated Cash Flow Statement单位：元Unit: Yuan项目Items本期发生额Current period上期发生额Prior period一、经营活动产生的现金流量：I. Cash flows arising from operating activities:销售商品、提供劳务收到的
29、现金Cash receipts from sale of goods and rendering of services280,994,340.19111,849,965.13客户存款和同业存放款项净增加额Net increase in deposit from customers and interbank向中央银行借款净增加额Net increase in borrowing from central bank向其他金融机构拆入资金净增加额Net increase in borrowings from other financial institutions收到原保险合同保费取得的现金Ca
30、sh receipts from original insurance contract premium收到再保险业务现金净额Net cash receipts from reinsurance business保户储金及投资款净增加额Net increase of insured deposit and investment处置以公允价值计量且其变动 计入当期损益的金融资产净增加额Net increase in disposal of financial assets measured at fair value and changes of which included in curren
31、t profit and loss收取利息、手续费及佣金的现金Cash receipts from interest, fee and commission拆入资金净增加额Net increase in borrowings from banks and other financial institutions回购业务资金净增加额Net increase in repurchase business funds收到的税费返还Cash receipts from tax refunds9,883,556.216,388,503.35收到其他与经营活动有关的现金Other cash receipt
32、s relating to operating activities85,784,307.698,633,806.22经营活动现金流入小计Total cash inflows from operating activities376,662,204.09126,872,274.70购买商品、接受劳务支付的现金Cash payments for goods acquired and services received239,736,598.4385,776,276.41客户贷款及垫款净增加额Net increase in customer loans and advances存放中央银行和同业款
33、项净增加额Net increase of deposits in central bank and other financial institutions支付原保险合同赔付款项的现金Cash payments for original insurance contract claims支付利息、手续费及佣金的现金Cash payments for interest, fee and commission支付保单红利的现金Cash payment for policyholder dividend支付给职工以及为职工支付的现金Cash payments to and on behalf of
34、employees66,078,220.5632,050,797.34支付的各项税费Cash payments for taxes49,751,661.3627,356,605.71支付其他与经营活动有关的现金Other cash payments relating to operating activities67,684,678.8242,218,856.22经营活动现金流出小计Total cash outflows from operating activities423,251,159.17187,402,535.68经营活动产生的现金流量净额Net cash flows from o
35、perating activities-46,588,955.08-60,530,260.98二、投资活动产生的现金流量：II. Cash flows arising from investment activities:收回投资收到的现金Cash receipts from investment withdrawal2,880,000.001,470,000.00取得投资收益收到的现金Cash receipts from return on investments287,833.64处置固定资产、无形资产和其他 长期资产收回的现金净额Net cash receipts from dispos
36、al of fixed assets, intangible assets and other long-term assets22,770.9621,834.00处置子公司及其他营业单位收 到的现金净额Net cash receipts from disposal of subsidiary or any other business unit300,000.00收到其他与投资活动有关的现金Other cash receipts relating to investment activities14,936.99100,000.00投资活动现金流入小计Total cash inflows f
37、rom investment activities3,205,541.591,891,834.00购建固定资产、无形资产和其他 长期资产支付的现金Cash payments to acquire fixed assets, intangible assets and other long-term assets1,314,811.025,968,544.15投资支付的现金Cash payments to acquire investments9,650,000.00335,613.25质押贷款净增加额Net increase of hypothecated loan取得子公司及其他营业单位支
38、付的现金净额Net cash payments to acquire subsidiary and other business units支付其他与投资活动有关的现金Other cash payments relating to investment activities3,000,000.00投资活动现金流出小计Total cash outflows from investment activities10,964,811.029,304,157.40投资活动产生的现金流量净额Net cash flows from investment activities-7,759,269.43-7,
39、412,323.40三、筹资活动产生的现金流量：III. Cash flows arising from financing activities:吸收投资收到的现金Cash receipts from investments by others1,051,000.00其中：子公司吸收少数股东投资 收到的现金Incl.: Cash receipts from subsidiary investments from minority shareholders取得借款收到的现金Cash receipts from borrowings49,900,000.00发行债券收到的现金Cash recei
40、pts from issuance of bonds收到其他与筹资活动有关的现金Other cash receipts relating to financing activities筹资活动现金流入小计Total cash inflows from financing activities50,951,000.00偿还债务支付的现金Cash repayments of amounts borrowed9,900,000.00分配股利、利润或偿付利息支付的现金Cash paid for distribution of dividends or profits, or cash payments
41、 for interests10,885,711.761,545,222.22其中：子公司支付给少数股东的 股利、利润Incl.: Dividends and profits paid to minority stockholders from subsidiary支付其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计Total cash outflows from financing activities20,785,711.761,545,222.22筹资活动产生的现金流量净额Net cash
42、 flows from financing activities30,165,288.24-1,545,222.22四、汇率变动对现金及现金等价物的 影响IV. Effect of exchange rate changes on cash and cash equivalents-163,376.9794,872.63五、现金及现金等价物净增加额V. Net increase in cash and cash equivalents-24,346,313.24-69,392,933.97加：期初现金及现金等价物余额Plus: Beginning balance of cash and cas
43、h equivalents544,836,841.61346,175,518.98六、期末现金及现金等价物余额V. Closing balance of cash and cash equivalents520,490,528.37276,782,585.01会计科目中英文对照 （北京市审计局发布）顺序号编号会计科目名称适用范围英文表达法 一、资产类 11001库存现金Cash on Hand 21002银行存款Bank Deposit 31003存放中央银行款项银行专用Deposit in the Central Bank 41011存放同业银行专用Due from Placements with Banks and Other Financial Institutions 51015其他货币资金Other Monetary Capital 61021结算备付金证券专用Deposit Reservation for Balance 71031存出保证金金融共用Deposit for Recognizance 81051拆出资金
