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蓝帆医疗:2017年年度审计报告

日期:2018-02-14附件下载

  蓝帆医疗股份有限公司

       审 计 报 告
      大信审字[2018]第 3-00024 号




大信会计师事务所(特殊普通合伙)
WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP.
                  大信会计师事务所        WUYIGE Certified Public Accountants.LLP   电话 Telephone: +86(10)82337890
                  北京市海淀区知春路 1 号 22/F,Xueyuan International Tower          传真 Fax:       +86(10)82327668
                  学院国际大厦 22 层       No.1Zhichun Road,Haidian Dist.           网址 Internet:   www.daxincpa.com.cn
                  邮编 100083             Beijing,China,100083




                                       审         计        报         告

                                                                                大信审字[2018]第 3-00024 号

蓝帆医疗股份有限公司全体股东:

       一、审计意见
    我们审计了蓝帆医疗股份有限公司(以下简称“贵公司”)财务报表,包括 2017 年 12

月 31 日的合并及母公司资产负债表,2017 年度的合并及母公司利润表、合并及母公司现金流

量表、合并及母公司股东权益变动表,以及财务报表附注。

    我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了

贵公司 2017 年 12 月 31 日的合并及母公司财务状况以及 2017 年度的合并及母公司经营成果

和现金流量。



    二、形成审计意见的基础
    我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的“注册会计师对

财务报表审计的责任”部分进一步阐述了我们在这些准则下的责任。按照中国注册会计师职

业道德守则,我们独立于贵公司,并履行了职业道德方面的其他责任。

    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。



    三、关键审计事项
    关键审计事项是我们根据职业判断,认为对本期财务报表审计最为重要的事项。这些事

项的应对以对财务报表整体进行审计并形成审计意见为背景,我们不对这些事项单独发表意

见。

       关联交易
    1、事项描述

    如财务报表附注九、(五)所述,2017 年度贵公司向关联方山东朗晖石油化学股份有限公
                                                      - 1 -
               大信会计师事务所        WUYIGE Certified Public Accountants.LLP   电话 Telephone: +86(10)82337890
               北京市海淀区知春路 1 号 22/F,Xueyuan International Tower          传真 Fax:       +86(10)82327668
               学院国际大厦 22 层       No.1Zhichun Road,Haidian Dist.           网址 Internet:   www.daxincpa.com.cn
               邮编 100083             Beijing,China,100083




司等采购金额合计为 25,901.40 万元,其中,原材料采购金额合计 25,673.52 万元,占全部

原材料采购金额的比例为 34.70%,由于向关联方采购金额大且占比高,关联交易的真实性、

交易价格的公允性会对财务报表的公允反映产生重要影响,因此我们将关联交易作为关键审

计事项。

    2、审计应对

    针对上述关联交易,我们实施如下的审计程序:

    (1)评估并测试了贵公司识别和披露关联方关系及其交易的内部控制,获取关联交易相

关的董事会决议、股东会决议,检查关联交易决策权限和程序,判断关联交易的合法与合规

性,以及是否经过恰当的授权审批。

    (2)执行检查、函证、盘点、询问等审计程序,验证关联交易的真实性。

    (3)将关联方的销售价格与非关联方同类产品的采购价格或同类产品市场价格进行比较,

判断关联交易价格的公允性。

    (4)对财务报表中关联交易的列报和披露进行检查。

    我们已经履行了本报告“注册会计师对财务报表审计的责任”部分阐述的责任,包括与

这些关键审计事项相关的责任。我们执行审计程序的结果,包括应对上述关键审计事项所执

行的程序,为财务报表整体发表审计意见提供了基础。



    四、其他信息
    贵公司管理层(以下简称管理层)对其他信息负责。其他信息包括贵公司 2017 年度报告

中涵盖的信息,但不包括财务报表和我们的审计报告。

    我们对财务报表发表的审计意见并不涵盖其他信息,我们也不对其他信息发表任何形式

的鉴证结论。

    结合我们对财务报表的审计,我们的责任是阅读其他信息,在此过程中,考虑其他信息

是否与财务报表或我们在审计过程中了解到的情况存在重大不一致或者是否存在重大错报。




                                                   - 2 -
              大信会计师事务所        WUYIGE Certified Public Accountants.LLP   电话 Telephone: +86(10)82337890
              北京市海淀区知春路 1 号 22/F,Xueyuan International Tower          传真 Fax:       +86(10)82327668
              学院国际大厦 22 层       No.1Zhichun Road,Haidian Dist.           网址 Internet:   www.daxincpa.com.cn
              邮编 100083             Beijing,China,100083




    基于我们已执行的工作,如果我们确定其他信息存在重大错报,我们应当报告该事实。

在这方面,我们无任何事项需要报告。



    五、管理层和治理层对财务报表的责任
   管理层负责按照企业会计准则的规定编制财务报表,使其实现公允反映,并设计、执行

和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。

   在编制财务报表时,管理层负责评估贵公司的持续经营能力,披露与持续经营相关的事

项,并运用持续经营假设,除非管理层计划清算贵公司、终止运营或别无其他现实的选择。

   治理层负责监督贵公司的财务报告过程。



    六、注册会计师对财务报表审计的责任
    我们的目标是对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证,

并出具包含审计意见的审计报告。合理保证是高水平的保证,但并不能保证按照审计准则执

行的审计在某一重大错报存在时总能发现。错报可能由于舞弊或错误导致,如果合理预期错

报单独或汇总起来可能影响财务报表使用者依据财务报表作出的经济决策,则通常认为错报

是重大的。

    在按照审计准则执行审计工作的过程中,我们运用职业判断,并保持职业怀疑。同时,

我们也执行以下工作:

    (一)识别和评估由于舞弊或错误导致的财务报表重大错报风险,设计和实施审计程序

以应对这些风险,并获取充分、适当的审计证据,作为发表审计意见的基础。由于舞弊可能

涉及串通、伪造、故意遗漏、虚假陈述或凌驾于内部控制之上,未能发现由于舞弊导致的重

大错报的风险高于未能发现由于错误导致的重大错报的风险。

    (二)了解与审计相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的

有效性发表意见。

    (三)评价管理层选用会计政策的恰当性和作出会计估计及相关披露的合理性。


                                                  - 3 -
              大信会计师事务所        WUYIGE Certified Public Accountants.LLP   电话 Telephone: +86(10)82337890
              北京市海淀区知春路 1 号 22/F,Xueyuan International Tower          传真 Fax:       +86(10)82327668
              学院国际大厦 22 层       No.1Zhichun Road,Haidian Dist.           网址 Internet:   www.daxincpa.com.cn
              邮编 100083             Beijing,China,100083




    (四)对管理层使用持续经营假设的恰当性得出结论。同时,根据获取的审计证据,就

可能导致对贵公司持续经营能力产生重大疑虑的事项或情况是否存在重大不确定性得出结论。

如果我们得出结论认为存在重大不确定性,审计准则要求我们在审计报告中提请报表使用者

注意财务报表中的相关披露;如果披露不充分,我们应当发表非无保留意见。我们的结论基

于截至审计报告日可获得的信息。然而,未来的事项或情况可能导致贵公司不能持续经营。

    (五)评价财务报表的总体列报、结构和内容(包括披露),并评价财务报表是否公允

反映相关交易和事项。

    (六)就贵公司中实体或业务活动的财务信息获取充分、恰当的审计证据,以对财务报

表发表审计意见。我们负责指导、监督和执行集团审计,并对审计意见承担全部责任。

    我们与治理层就计划的审计范围、时间安排和重大审计发现等事项进行沟通,包括沟通

我们在审计中识别出的值得关注的内部控制缺陷。

    我们还就遵守与独立性相关的职业道德要求向治理层提供声明,并与治理层沟通可能被

合理认为影响我们独立性的所有关系和其他事项,以及相关的防范措施。

    从与治理层沟通过的事项中,我们确定哪些事项对本期财务报表审计最为重要,因而构

成关键审计事项。我们在审计报告中描述这些事项,除非法律法规禁止公开披露这些事项,

或在极少数情形下,如果合理预期在审计报告中沟通某事项造成的负面后果超过在公众利益

方面产生的益处,我们确定不应在审计报告中沟通该事项。




    大信会计师事务所(特殊普通合伙)                            中国注册会计师:

                                                                (项目合伙人)



            中 国    北 京                                      中国注册会计师:



                                                                                     二○一八年二月十三日


                                                  - 4 -
                                          合并资产负债表
 编制单位:蓝帆医疗股份有限公司                        2017 年 12 月 31 日                       单位:人民币元

                    项         目                         附注                期末余额            期初余额

 流动资产:
   货币资金                                            五、(一)            236,392,862.61      286,521,937.68
   以公允价值计量且其变动计入当期损益的金融资产        五、(二)              2,206,927.94        2,316,523.12
   衍生金融资产
   应收票据                                            五、(三)              3,864,379.54        3,292,371.00
   应收账款                                            五、(四)            196,785,172.04      188,533,401.64
   预付款项                                            五、(五)             51,008,177.25      70,576,990.74
   应收利息
   应收股利
   其他应收款                                          五、(六)              4,120,386.90         803,773.78
   存货                                                五、(七)            247,337,634.41      183,514,694.48
   持有待售资产
   一年内到期的非流动资产
   其他流动资产                                        五、(八)             23,517,900.89      104,434,016.65
                    流动资产合计                                             765,233,441.58      839,993,709.09
 非流动资产:
   可供出售金融资产                                    五、(九)             83,125,000.00        8,750,000.00
   持有至到期投资
   长期应收款
   长期股权投资                                        五、(十)             32,921,064.58      33,153,932.37
   投资性房地产
   固定资产                                            五、(十一)          686,778,436.58      521,156,968.32
   在建工程                                            五、(十二)           91,247,798.11      28,474,023.39
   工程物资                                                                    5,140,167.01         802,387.14
   固定资产清理
   生产性生物资产
   油气资产
   无形资产                                            五、(十三)           76,846,665.90      77,971,926.94
   开发支出
   商誉                                                五、(十四)           17,611,823.39      18,499,890.47
   长期待摊费用                                        五、(十五)           21,478,431.64      12,153,699.53
   递延所得税资产                                      五、(十六)           14,003,929.17      13,278,741.42
   其他非流动资产                                      五、(十七)           42,650,366.66      32,779,607.63
                    非流动资产合计                                      1,071,803,683.04         747,021,177.21
                      资产总计                                          1,837,037,124.62       1,587,014,886.30
法定代表人:                     主管会计工作负责人:                         会计机构负责人:




                                                       - 5 -
                                   合并资产负债表(续)
编制单位:蓝帆医疗股份有限公司                         2017 年 12 月 31 日                      单位:人民币元
                  项          目                           附注               期末余额            期初余额
流动负债:
  短期借款                                             五、(十八)          61,257,166.54
  以公允价值计量且其变动计入当期损益的金融负债
  衍生金融负债
  应付票据
  应付账款                                             五、(十九)          229,316,737.05     164,823,852.31
  预收款项                                             五、(二十)            2,379,665.77       5,763,736.03
  应付职工薪酬                                         五、(二十一)         33,461,068.77      22,865,307.82
  应交税费                                             五、(二十二)         13,878,013.24       8,597,103.80
  应付利息
  应付股利                                             五、(二十三)         3,585,000.00       3,226,500.00
  其他应付款                                           五、(二十四)        44,172,024.66      66,377,776.36
  持有待售负债
  一年内到期的非流动负债
  其他流动负债                                         五、(二十五)          3,179,352.30       2,332,352.32
                  流动负债合计                                               391,229,028.33     273,986,628.64
非流动负债:
  长期借款
  应付债券
  其中:优先股
        永续债
  长期应付款
  长期应付职工薪酬
  专项应付款
  预计负债
  递延收益                                             五、(二十六)        17,448,399.61      12,931,001.89
  递延所得税负债                                       五、(十六)              51,123.58          66,803.31
  其他非流动负债
                  非流动负债合计                                              17,499,523.19      12,997,805.20
                     负债合计                                                408,728,551.52     286,984,433.84
所有者权益(或股东权益):
  股本                                                 五、(二十七)        494,355,000.00     494,355,000.00
  其他权益工具
  其中:优先股
        永续债
  资本公积                                             五、(二十八)        361,004,822.97     355,477,575.83
  减:库存股                                           五、(二十九)         38,180,250.00      59,421,375.00
  其他综合收益                                         五、(三十)              781,684.74       2,283,607.24
  专项储备
  盈余公积                                             五、(三十一)        44,160,584.34       38,791,985.14
  未分配利润                                           五、(三十二)      564,034,585.26       467,409,842.56
            归属于母公司所有者权益合计                                   1,426,156,427.31     1,298,896,635.77
  少数股东权益                                                                2,152,145.79        1,133,816.69
          所有者权益(或股东权益)合计                                   1,428,308,573.10     1,300,030,452.46
      负债和所有者权益(或股东权益)总计                                 1,837,037,124.62     1,587,014,886.30
法定代表人:                    主管会计工作负责人:                      会计机构负责人:




                                                      - 6 -
                                            母公司资产负债表
 编制单位:蓝帆医疗股份有限公司                           2017 年 12 月 31 日                        单位:人民币元
                    项              目                       附注                 期末余额           期初余额
 流动资产:
   货币资金                                                                       97,667,169.37      147,908,939.30
   以公允价值计量且其变动计入当期损益的金融资产
   衍生金融资产
   应收票据
   应收账款                                               十四、(一)            64,375,596.89      73,801,365.63
   预付款项                                                                       15,281,078.52        9,767,413.04
   应收利息
   应收股利
   其他应收款                                             十四、(二)              2,696,110.42     53,994,470.23
   存货                                                                           74,750,888.78      56,304,442.83
   持有待售资产
   一年内到期的非流动资产
   其他流动资产                                                                   13,801,617.93      92,223,092.46
                     流动资产合计                                                 268,572,461.91     433,999,723.49
 非流动资产:
   可供出售金融资产                                                               83,125,000.00        8,750,000.00
   持有至到期投资
   长期应收款
   长期股权投资                                           十四、(三)            438,621,004.58     388,273,872.37
   投资性房地产
   固定资产                                                                       330,944,281.05     159,158,266.00
   在建工程                                                                       72,076,910.00      27,325,602.44
   工程物资                                                                         2,524,194.36        628,853.77
   固定资产清理
   生产性生物资产
   油气资产
   无形资产                                                                       38,198,119.29      38,971,492.42
   开发支出
   商誉
   长期待摊费用                                                                   18,522,466.70      10,529,606.32
   递延所得税资产                                                                   6,518,638.18       5,033,909.53
   其他非流动资产                                                                   9,465,283.66     30,294,466.13
                    非流动资产合计                                                999,995,897.82     668,966,068.98
                         资产总计                                               1,268,568,359.73   1,102,965,792.47
法定代表人:                        主管会计工作负责人:                    会计机构负责人:


                                                           - 7 -
                                  母公司资产负债表(续)
编制单位:蓝帆医疗股份有限公司                         2017 年 12 月 31 日                 单位:人民币元
                    项          目                     附注             期末余额           期初余额
流动负债:
  短期借款
  以公允价值计量且其变动计入当期损益的金融负债
  衍生金融负债
  应付票据
  应付账款                                                              133,110,471.42      68,626,506.49
  预收款项                                                                   314,695.09        170,724.90
  应付职工薪酬                                                            15,633,156.20     10,147,604.51
  应交税费                                                                 1,063,246.65      1,496,627.64
  应付利息
  应付股利                                                                 3,585,000.00      3,226,500.00
  其他应付款                                                            172,152,299.68      62,633,276.81
  持有待售负债
  一年内到期的非流动负债
  其他流动负债                                                             1,047,000.00         495,000.00
                    流动负债合计                                        326,905,869.04      146,796,240.35
非流动负债:
  长期借款
  应付债券
  其中:优先股
        永续债
  长期应付款
  长期应付职工薪酬
  专项应付款
  预计负债
  递延收益                                                                 6,066,000.00       2,145,000.00
  递延所得税负债
  其他非流动负债
                  非流动负债合计                                           6,066,000.00       2,145,000.00
                       负债合计                                         332,971,869.04      148,941,240.35
所有者权益(或股东权益):
  股本                                                                  494,355,000.00      494,355,000.00
  其他权益工具
  其中:优先股
        永续债
  资本公积                                                              360,993,397.44      355,477,575.83
  减:库存股                                                              38,180,250.00      59,421,375.00
  其他综合收益
  专项储备
  盈余公积                                                                44,160,584.34      38,791,985.14
  未分配利润                                                              74,267,758.91     124,821,366.15
            所有者权益(或股东权益)合计                                935,596,490.69      954,024,552.12
        负债和所有者权益(或股东权益)总计                            1,268,568,359.73    1,102,965,792.47
法定代表人:                       主管会计工作负责人:                  会计机构负责人:




                                                     - 8 -
                                              合 并 利 润 表
编制单位:蓝帆医疗股份有限公司                                   2017 年度                              单位:人民币元
                    项             目                                 附注           本期发生额           上期发生额
一、营业收入                                                     五、(三十三)   1,575,945,309.43    1,288,770,719.80
    减:营业成本                                                 五、(三十三)   1,081,133,377.62      938,770,728.19
        税金及附加                                               五、(三十四)      19,803,898.96       16,806,454.58
        销售费用                                                 五、(三十五)      61,147,704.56       50,477,626.25
        管理费用                                                 五、(三十六)     131,019,819.20      101,436,910.20
        财务费用                                                 五、(三十七)      23,175,578.72      -21,139,310.28
        资产减值损失                                             五、(三十八)       8,311,450.95        4,363,272.58
    加:公允价值变动收益(损失以“-”号填列)                                            7,164.97          -34,537.47
        投资收益(损失以“-”号填列)                           五、(三十九)       1,883,794.33       18,928,235.94
          其中:对联营企业和合营企业的投资收益                                         -232,867.79          685,022.04
        资产处置收益(损失以“-”号填列)
        其他收益                                                 五、(四十)         4,427,302.60
二、营业利润(亏损以“-”号填列)                                                  257,671,741.32     216,948,736.75
    加:营业外收入                                               五、(四十一)       3,732,191.51       3,455,758.27
    减:营业外支出                                               五、(四十二)       7,780,139.98         333,153.82
三、利润总额(亏损总额以“-”号填列)                                              253,623,792.85     220,071,341.20
    减:所得税费用                                               五、(四十三)      51,649,696.32      39,750,643.66
四、净利润(净亏损以“-”号填列)                                                  201,974,096.53     180,320,697.54
(一)按经营持续性分类:
  持续经营净利润                                                                    201,978,007.28     180,320,697.54
  终止经营净利润                                                                         -3,910.75
(二)按所有权归属分类:
  归属于母公司所有者的净利润                                                        200,864,341.90     181,069,380.03
  少数股东损益                                                                        1,109,754.63        -748,682.49
五、其他综合收益的税后净额                                                            -1,501,922.50        1,625,926.99
归属母公司所有者的其他综合收益的税后净额                                              -1,501,922.50        1,625,926.99
(一)以后不能重分类进损益的其他综合收益
1.重新计量设定受益计划净负债或净资产的变动
2.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
(二)以后将重分类进损益的其他综合收益                                                -1,501,922.50        1,625,926.99
1.权益法核算的在被投资单位以后将重分类进损益的其他综合收益中
所享有的份额
2.可供出售金融资产公允价值变动损益
3.持有至到期投资重分类为可供出售金融资产损益
4.现金流量套期损益的有效部分
5.外币财务报表折算差额                                                                -1,501,922.50        1,625,926.99
6.其他
归属于少数股东的其他综合收益的税后净额
六、综合收益总额                                                                     200,472,174.03      181,946,624.53
归属于母公司所有者的综合收益总额                                                     199,362,419.40      182,695,307.02
归属于少数股东的综合收益总额                                                           1,109,754.63         -748,682.49
七、每股收益
(一)基本每股收益                                                                             0.41                0.37
(二)稀释每股收益                                                                             0.41                0.37
法定代表人:                       主管会计工作负责人:                    会计机构负责人:




                                                         - 9 -
                                               母公司利润表
编制单位:蓝帆医疗股份有限公司                         2017 年度                        单位:人民币元

                项               目                       附注        本期发生额        上期发生额
一、营业收入                                           十四、(四)   531,374,478.57    445,878,417.42
    减:营业成本                                       十四、(四)   376,831,954.84    332,264,660.66
         税金及附加                                                     4,504,133.94      6,990,915.02
         销售费用                                                      16,953,100.02    11,809,850.35
         管理费用                                                      74,803,174.22    55,403,841.11
         财务费用                                                       7,459,762.64    -9,035,870.68
         资产减值损失                                                   6,651,635.46      4,933,028.80
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填列)                十四、(五)    16,017,489.73      6,920,948.49
           其中:对联营企业和合营企业的投资收益                          -232,867.79       952,905.04
         资产处置收益(损失以“-”号填列)
         其他收益                                                       1,683,085.30
二、营业利润(亏损以“-”号填列)                                     61,871,292.48    50,432,940.65
    加:营业外收入                                                      3,311,226.54      1,124,287.24
    减:营业外支出                                                      6,983,263.48       108,698.22
三、利润总额(亏损总额以“-”号填列)                                 58,199,255.54    51,448,529.67
    减:所得税费用                                                      4,513,263.58      7,389,789.18
四、净利润(净亏损以“-”号填列)                                     53,685,991.96    44,058,740.49
    持续经营净利润                                                     53,685,991.96    44,058,740.49
    终止经营净利润
五、其他综合收益的税后净额
(一)以后不能重分类进损益的其他综合收益
1.重新计量设定受益计划净负债或净资产的变动
2.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
(二)以后将重分类进损益的其他综合收益
1.权益法核算的在被投资单位以后将重分类进损益的其他综
合收益中所享有的份额
2.可供出售金融资产公允价值变动损益
3.持有至到期投资重分类为可供出售金融资产损益
4.现金流量套期损益的有效部分
5.外币财务报表折算差额
6.其他
六、综合收益总额                                                        53,685,991.96     44,058,740.49
法定代表人:                     主管会计工作负责人:                  会计机构负责人:




                                                       - 10 -
                                             合并现金流量表
编制单位:蓝帆医疗股份有限公司                             2017 年度                                   单位:人民币元
                      项          目                              附注               本期发生额         上期发生额
一、经营活动产生的现金流量:
 销售商品、提供劳务收到的现金                                                       1,584,494,600.62   1,384,902,800.35
 收到的税费返还                                                                        74,979,722.95      45,374,841.26
 收到其他与经营活动有关的现金                                五、(四十四)             3,704,613.33       7,446,295.31
                  经营活动现金流入小计                                              1,663,178,936.90   1,437,723,936.92
 购买商品、接受劳务支付的现金                                                       1,123,296,164.27   1,017,549,687.34
 支付给职工以及为职工支付的现金                                                       148,889,958.34     124,805,558.38
 支付的各项税费                                                                        63,164,114.85      78,735,183.10
 支付其他与经营活动有关的现金                                五、(四十四)           100,261,445.80      52,706,914.26
                  经营活动现金流出小计                                              1,435,611,683.26   1,273,797,343.08
               经营活动产生的现金流量净额                                             227,567,253.64     163,926,593.84
二、投资活动产生的现金流量:
 收回投资收到的现金                                                                   215,000,000.00   1,068,127,045.44
 取得投资收益收到的现金                                                                 2,116,662.12       6,044,070.85
 处置固定资产、无形资产和其他长期资产收回的现金净额                                     3,974,752.60          82,890.00
 处置子公司及其他营业单位收到的现金净额                                                                    3,536,301.38
 收到其他与投资活动有关的现金                                五、(四十四)            10,070,000.00      14,532,491.59
                  投资活动现金流入小计                                                231,161,414.72   1,092,322,799.26
 购建固定资产、无形资产和其他长期资产支付的现金                                       255,736,232.81      99,748,981.92
 投资支付的现金                                                                       203,375,000.00   1,045,101,060.59
 取得子公司及其他营业单位支付的现金净额                                                                    2,469,022.95
 支付其他与投资活动有关的现金                                五、(四十四)             2,500,000.00       3,900,000.00
                  投资活动现金流出小计                                                461,611,232.81   1,151,219,065.46
               投资活动产生的现金流量净额                                            -230,449,818.09     -58,896,266.20
三、筹资活动产生的现金流量:
 吸收投资收到的现金
 其中:子公司吸收少数股东投资收到的现金
 取得借款收到的现金                                                                    69,602,600.00      64,589,000.00
 收到其他与筹资活动有关的现金
                  筹资活动现金流入小计                                                 69,602,600.00      64,589,000.00
 偿还债务支付的现金                                                                     8,345,433.46      66,277,000.00
 分配股利、利润或偿付利息支付的现金                                                   100,491,269.94      97,273,767.00
 其中:子公司支付给少数股东的股利、利润
 支付其他与筹资活动有关的现金                                五、(四十四)                80,000.00       2,529,083.90
                  筹资活动现金流出小计                                                108,916,703.40     166,079,850.90
               筹资活动产生的现金流量净额                                             -39,314,103.40    -101,490,850.90
四、汇率变动对现金及现金等价物的影响                                                   -8,832,407.22      10,234,084.98
五、现金及现金等价物净增加额                                                          -51,029,075.07      13,773,561.72
加:期初现金及现金等价物余额                                                          282,621,937.68     268,848,375.96
六、期末现金及现金等价物余额                                                          231,592,862.61     282,621,937.68
法定代表人:                       主管会计工作负责人:                        会计机构负责人:




                                                         - 11 -
                                            母公司现金流量表
编制单位:蓝帆医疗股份有限公司                          2017 年度                            单位:人民币元
                       项        目                         附注    本期发生额              上期发生额
一、经营活动产生的现金流量:
  销售商品、提供劳务收到的现金                                       539,042,333.42           536,243,020.38
  收到的税费返还                                                      49,412,221.81            20,147,670.16
  收到其他与经营活动有关的现金                                         2,137,566.34             4,551,185.91
                   经营活动现金流入小计                              590,592,121.57           560,941,876.45
  购买商品、接受劳务支付的现金                                       422,572,157.61           333,363,176.33
  支付给职工以及为职工支付的现金                                      63,643,544.93            52,456,576.33
  支付的各项税费                                                       5,500,700.96            24,604,742.34
  支付其他与经营活动有关的现金                                        44,760,040.38            16,736,340.09
                   经营活动现金流出小计                              536,476,443.88           427,160,835.09
               经营活动产生的现金流量净额                             54,115,677.69           133,781,041.36
二、投资活动产生的现金流量:
  收回投资收到的现金                                                 145,000,000.00         1,022,000,000.00
  取得投资收益收到的现金                                              16,546,547.89             5,968,043.45
  处置固定资产、无形资产和其他长期资产收回的现金净额                     464,772.80                82,890.00
  处置子公司及其他营业单位收到的现金净额                                 203,809.63
  收到其他与投资活动有关的现金                                       265,836,905.15           138,745,908.08
                   投资活动现金流入小计                              428,052,035.47         1,166,796,841.53
  购建固定资产、无形资产和其他长期资产支付的现金                     162,518,056.82            84,667,526.69
  投资支付的现金                                                     190,455,000.00         1,035,750,000.00
  取得子公司及其他营业单位支付的现金净额
  支付其他与投资活动有关的现金                                        76,208,027.27           151,819,749.40
                   投资活动现金流出小计                              429,181,084.09         1,272,237,276.09
               投资活动产生的现金流量净额                             -1,129,048.62          -105,440,434.56
三、筹资活动产生的现金流量:
  吸收投资收到的现金
  取得借款收到的现金                                                                           64,589,000.00
  收到其他与筹资活动有关的现金
                   筹资活动现金流入小计                                                        64,589,000.00
  偿还债务支付的现金                                                                           66,277,000.00
  分配股利、利润或偿付利息支付的现金                                  99,627,627.27            97,273,767.00
  支付其他与筹资活动有关的现金                                                                    262,125.00
                   筹资活动现金流出小计                               99,627,627.27           163,812,892.00
               筹资活动产生的现金流量净额                            -99,627,627.27           -99,223,892.00
四、汇率变动对现金及现金等价物的影响                                  -2,000,771.73             4,294,601.75
五、现金及现金等价物净增加额                                         -48,641,769.93           -66,588,683.45
加:期初现金及现金等价物余额                                         146,228,939.30           212,817,622.75
六、期末现金及现金等价物余额                                          97,587,169.37           146,228,939.30
法定代表人:                          主管会计工作负责人:                 会计机构负责人:



                                                        - 12 -
                                                                                      合并股东权益变动表
编制单位:蓝帆医疗股份有限公司                                                             2017 年度                                                                                                 单位:人民币元
                                                                                                                            本   期
                                                                                               归属于母公司股东权益

           项           目                            其他权益工具                                                     专                                                                                  股东
                                                      优   永                                                          项                                                             少数股东权益
                                         股本                   其     资本公积        减:库存股      其他综合收益                盈余公积       未分配利润            小计                             权益合计
                                                      先   续                                                          储
                                                                他                                                     备
                                                      股   债
一、上年期末余额                     494,355,000.00                  355,477,575.83   59,421,375.00     2,283,607.24             38,791,985.14   467,409,842.56    1,298,896,635.77   1,133,816.69    1,300,030,452.46
  加:会计政策变更
   前期差错更正
   同一控制下企业合并
   其他
二、本年期初余额                     494,355,000.00                  355,477,575.83   59,421,375.00     2,283,607.24             38,791,985.14   467,409,842.56    1,298,896,635.77   1,133,816.69    1,300,030,452.46
三、本期增减变动金额(减少以“-”
                                                                       5,527,247.14   -21,241,125.00   -1,501,922.50              5,368,599.20    96,624,742.70      127,259,791.54   1,018,329.10      128,278,120.64
号填列)
  (一)综合收益总额                                                                                   -1,501,922.50                             200,864,341.90      199,362,419.40   1,109,754.63      200,472,174.03
  (二)股东投入和减少资本                                             5,527,247.14   -21,241,125.00                                                                  26,768,372.14     -91,425.53       26,676,946.61
  1.股东投入的普通股
  2.其他权益工具持有者投入资本
  3.股份支付计入所有者权益的金额                                       4,344,112.50   -21,241,125.00                                                                  25,585,237.50                      25,585,237.50
  4.其他                                                               1,183,134.64                                                                                    1,183,134.64     -91,425.53        1,091,709.11
  (三)利润分配                                                                                                                  5,368,599.20   -104,239,599.20     -98,871,000.00                     -98,871,000.00
  1.提取盈余公积                                                                                                                  5,368,599.20    -5,368,599.20
  2.对股东的分配                                                                                                                                 -98,871,000.00      -98,871,000.00                     -98,871,000.00
  3.其他
  (四)股东权益内部结转
  1.资本公积转增资本(或股本)
  2.盈余公积转增资本(或股本)
  3.盈余公积弥补亏损
  4.其他
  (五)专项储备
  1.本期提取
  2.本期使用
  (六)其他
四、本期期末余额                     494,355,000.00                  361,004,822.97   38,180,250.00       781,684.74             44,160,584.34   564,034,585.26    1,426,156,427.31   2,152,145.79    1,428,308,573.10

 法定代表人:                                                                         主管会计工作负责人:                                                          会计机构负责人:

                                                                                                         - 13 -
                                                                                 合并股东权益变动表
编制单位:蓝帆医疗股份有限公司                                                   2017 年度                                                                                                          单位:人民币元
                                                                                                                     上    期
                                                                                          归属于母公司股东权益
                                                  其他权益工
       项              目                                                                                             专                                                                                   股东
                                                      具                                                                                                                             少数股东权益
                                                                                                                      项                                                                                 权益合计
                                    股本          优 永          资本公积          减:库存股        其他综合收益               盈余公积          未分配利润           小计
                                                          其                                                          储
                                                  先 续
                                                          他                                                          备
                                                  股 债
一、上年期末余额                 247,200,000.00                593,238,363.10       82,440,000.00       657,680.25              34,386,111.09   389,612,836.58    1,182,654,991.02    1,123,830.71    1,183,778,821.73
  加:会计政策变更
     前期差错更正
     同一控制下企业合并
     其他
二、本年期初余额                 247,200,000.00                593,238,363.10       82,440,000.00       657,680.25              34,386,111.09   389,612,836.58    1,182,654,991.02    1,123,830.71    1,183,778,821.73
三、本期增减变动金额(减少以
                                 247,155,000.00                -237,760,787.27     -23,018,625.00     1,625,926.99               4,405,874.05    77,797,005.98      116,241,644.75        9,985.98      116,251,630.73
“-”号填列)
  (一)综合收益总额                                                                                  1,625,926.99                              181,069,380.03      182,695,307.02     -748,682.49      181,946,624.53
  (二)股东投入和减少资本          -45,000.00                   9,439,212.73      -23,018,625.00                                                                    32,412,837.73      758,668.47       33,171,506.20
  1.股东投入的普通股                -45,000.00                    -217,125.00                                                                                          -262,125.00                         -262,125.00
  2.其他权益工具持有者投入资

  3.股份支付计入所有者权益的
                                                                 8,067,639.96      -23,018,625.00                                                                    31,086,264.96                       31,086,264.96
金额
  4.其他                                                         1,588,697.77                                                                                         1,588,697.77      758,668.47        2,347,366.24
  (三)利润分配                                                                                                                 4,405,874.05   -103,272,374.05     -98,866,500.00                      -98,866,500.00
  1.提取盈余公积                                                                                                                 4,405,874.05    -4,405,874.05
  2.对股东的分配                                                                                                                                -98,880,000.00      -98,880,000.00                      -98,880,000.00
  3.其他                                                                                                                                             13,500.00           13,500.00                           13,500.00
  (四)股东权益内部结转         247,200,000.00                -247,200,000.00
  1.资本公积转增资本(或股本)   247,200,000.00                -247,200,000.00
  2.盈余公积转增资本(或股本)
  3.盈余公积弥补亏损
  4.其他
  (五)专项储备
  1.本期提取
  2.本期使用
  (六)其他
四、本期期末余额                 494,355,000.00                355,477,575.83       59,421,375.00     2,283,607.24              38,791,985.14   467,409,842.56    1,298,896,635.77    1,133,816.69    1,300,030,452.46

 法定代表人:                                                                     主管会计工作负责人:                                                             会计机构负责人:

                                                                                                    - 14 -
                                                                    母公司股东权益变动表
编制单位:蓝帆医疗股份有限公司                                               2017 年度                                                                            单位:人民币元
                                                                                                               本 期
                                                              其他权益工具                                               专
             项            目                                 优 永                                             其他综   项
                                                  股本                  其      资本公积        减:库存股                      盈余公积        未分配利润         股东权益合计
                                                              先 续                                             合收益   储
                                                                        他
                                                              股 债                                                      备
一、上年期末余额                             494,355,000.00                  355,477,575.83    59,421,375.00                  38,791,985.14      124,821,366.15    954,024,552.12
  加:会计政策变更
    前期差错更正
    其他
二、本年期初余额                             494,355,000.00                  355,477,575.83    59,421,375.00                  38,791,985.14      124,821,366.15    954,024,552.12
三、本期增减变动金额(减少以“-”号填列)                                     5,515,821.61   -21,241,125.00                   5,368,599.20      -50,553,607.24    -18,428,061.43
  (一)综合收益总额                                                                                                                              53,685,991.96     53,685,991.96
  (二)股东投入和减少资本                                                     5,515,821.61   -21,241,125.00                                                        26,756,946.61
  1.股东投入的普通股
  2.其他权益工具持有者投入资本
  3.股份支付计入所有者权益的金额                                               4,344,112.50   -21,241,125.00                                                        25,585,237.50
  4.其他                                                                       1,171,709.11                                                                          1,171,709.11
  (三)利润分配                                                                                                               5,368,599.20     -104,239,599.20    -98,871,000.00
  1.提取盈余公积                                                                                                               5,368,599.20       -5,368,599.20
  2.对股东的分配                                                                                                                                 -98,871,000.00    -98,871,000.00
  3.其他
  (四)股东权益内部结转
  1.资本公积转增资本(或股本)
  2.盈余公积转增资本(或股本)
  3.盈余公积弥补亏损
  4.其他
  (五)专项储备
  1.本期提取
  2.本期使用
  (六)其他
四、本期期末余额                             494,355,000.00                  360,993,397.44    38,180,250.00                  44,160,584.34       74,267,758.91    935,596,490.69
 法定代表人:                                                                                  主管会计工作负责人:                            会计机构负责人:



                                                                                     - 15 -
                                                                  母公司股东权益变动表
编制单位:蓝帆医疗股份有限公司                                             2017 年度                                                                                 单位:人民币元
                                                                                                              上    期
                                                              其他权益工
                                                                                                                            专
                                                                  具
             项            目                                                                                      其他综   项
                                                 股本         优 永           资本公积         减:库存股                          盈余公积        未分配利润         股东权益合计
                                                                      其                                           合收益   储
                                                              先 续
                                                                      他                                                    备
                                                              股 债
一、上年期末余额                             247,200,000.00                 593,238,363.10    82,440,000.00                      34,386,111.09      184,034,999.71    976,419,473.90
  加:会计政策变更
    前期差错更正
    其他
二、本年期初余额                             247,200,000.00                 593,238,363.10    82,440,000.00                      34,386,111.09      184,034,999.71    976,419,473.90
三、本期增减变动金额(减少以“-”号填列)   247,155,000.00                -237,760,787.27   -23,018,625.00                       4,405,874.05      -59,213,633.56    -22,394,921.78
  (一)综合收益总额                                                                                                                                 44,058,740.49     44,058,740.49
  (二)股东投入和减少资本                       -45,000.00                   9,439,212.73   -23,018,625.00                                                            32,412,837.73
  1.股东投入的普通股                             -45,000.00                    -217,125.00                                                                               -262,125.00
  2.其他权益工具持有者投入资本
  3.股份支付计入所有者权益的金额                                              8,067,639.96   -23,018,625.00                                                            31,086,264.96
  4.其他                                                                      1,588,697.77                                                                              1,588,697.77
  (三)利润分配                                                                                                                  4,405,874.05     -103,272,374.05    -98,866,500.00
  1.提取盈余公积                                                                                                                  4,405,874.05       -4,405,874.05
  2.对股东的分配                                                                                                                                    -98,880,000.00    -98,880,000.00
  3.其他                                                                                                                                                 13,500.00         13,500.00
  (四)股东权益内部结转                     247,200,000.00                -247,200,000.00
  1.资本公积转增资本(或股本)               247,200,000.00                -247,200,000.00
  2.盈余公积转增资本(或股本)
  3.盈余公积弥补亏损
  4.其他
  (五)专项储备
  1.本期提取
  2.本期使用
  (六)其他
四、本期期末余额                             494,355,000.00                 355,477,575.83    59,421,375.00                      38,791,985.14      124,821,366.15    954,024,552.12
 法定代表人:                                                                                 主管会计工作负责人:                                会计机构负责人:



                                                                                   - 16 -
                                                                      蓝帆医疗股份有限公司
                                                                               财务报表附注
                                                       2017 年 1 月 1 日—2017 年 12 月 31 日




                        蓝帆医疗股份有限公司
                            财务报表附注
                   (除特别注明外,本附注金额单位均为人民币元)



    一、 企业的基本情况
    蓝帆医疗股份有限公司(以下简称“公司”或“本公司”)是由淄博蓝帆塑胶制品有限公

司于 2007 年 9 月 25 日整体变更设立的股份有限公司。公司注册地为山东省淄博市齐鲁化学

工业区清田路 21 号,总部地址为山东省淄博市临淄区稷下街道一诺路 48 号。

    本公司发行的人民币普通股股票在深圳证券交易所上市,股票简称“蓝帆医疗”,股票

代码“002382”,截止 2017 年 12 月 31 日,公司股本总额为 494,355,000.00 元。

    本公司属于健康防护手套制造行业。本公司主要从事健康防护手套的研发、生产和销售。

公司健康防护手套产品的销售分为国际、国内两个客户市场,在国际销售方面主要采用 ODM

模式,在国内销售方面,均采用蓝帆品牌进行生产,采取直接销售与委托代销的方式进行。

    本财务报表业经本公司董事会于 2018 年 2 月 13 日决议批准报出。

    本公司将山东蓝帆新材料有限公司等 8 家子公司纳入本年度合并财务报表范围,其中杭

州蓝帆健康科技有限公司为本期新设立的子公司,于设立日起纳入合并范围;本报告期,公

司注销了青岛朗晖进出口有限公司,期初至注销日利润表数据纳入合并范围。具体详见 “本

附注六、合并范围的变更”及“本附注七、在其他主体中的权益披露”。



    二、 财务报表的编制基础
    1、编制基础:本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照财

政部颁布的《企业会计准则-基本准则》和具体会计准则等规定(以下合称“企业会计准则”),

并基于以下所述重要会计政策、会计估计进行编制。

    2、持续经营:公司自本报告期末至少 12 个月内具备持续经营能力,无影响持续经营能

力的重大事项。



    三、 重要会计政策和会计估计
    本公司及子公司根据经营特点确定具体会计政策和会计估计,主要体现在应收款项坏账

                                        - 17 -
                                                                          蓝帆医疗股份有限公司
                                                                                   财务报表附注
                                                           2017 年 1 月 1 日—2017 年 12 月 31 日


准备的计提方法(附注三(十一))、存货的计价方法(附注三(十二))、固定资产折旧和无形资

产摊销(附注三(十四)(十七))、收入的确认时点(附注三(二十三))等。

       (一) 遵循企业会计准则的声明

       本公司编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了本公司 2017

年 12 月 31 日的财务状况、2017 年度的经营成果和现金流量等相关信息。

       (二) 会计期间

       本公司会计年度为公历年度,即每年 1 月 1 日起至 12 月 31 日止。

    (三) 营业周期

       本公司以一年 12 个月作为正常营业周期,并以营业周期作为资产和负债的流动性划分标

准。

       (四) 记账本位币

    本公司以人民币为记账本位币。

    (五) 企业合并

       1、同一控制下的企业合并

       同一控制下企业合并形成的长期股权投资合并方以支付现金、转让非现金资产或承担债

务方式作为合并对价的,本公司在合并日按照所取得的被合并方在最终控制方合并财务报表

中的净资产的账面价值的份额作为长期股权投资的初始投资成本。合并方以发行权益性工具

作为合并对价的,按发行股份的面值总额作为股本。长期股权投资的初始投资成本与合并对

价账面价值(或发行股份面值总额)的差额,应当调整资本公积;资本公积不足冲减的,调

整留存收益。

       2、非同一控制下的企业合并

       对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权

而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值之和。非同一控制下企

业合并中所取得的被购买方符合确认条件的可辨认资产、负债及或有负债,在购买日以公允

价值计量。购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,

体现为商誉价值。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额

的,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计

入当期营业外收入。

       (六) 合并财务报表的编制方法

                                            - 18 -
                                                                    蓝帆医疗股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


    1、合并财务报表范围

     本公司将全部子公司(包括本公司所控制的单独主体)纳入合并财务报表范围,包括被

本公司控制的企业、被投资单位中可分割的部分以及结构化主体。

    2、统一母子公司的会计政策、统一母子公司的资产负债表日及会计期间

    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本

公司的会计政策或会计期间对子公司财务报表进行必要的调整。

    3、合并财务报表抵销事项

    合并财务报表以母公司和子公司的资产负债表为基础,已抵销了母公司与子公司、子公

司相互之间发生的内部交易。子公司所有者权益中不属于母公司的份额,作为少数股东权益,

在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。子公司持有母公司的

长期股权投资,视为公司的库存股,作为所有者权益的减项,在合并资产负债表中所有者权

益项目下以“减:库存股”项目列示。

    4、合并取得子公司会计处理

    对于同一控制下企业合并取得的子公司,视同该企业合并于自最终控制方开始实时控制

时已经发生,从合并当期的期初起将其资产、负债、经营成果和现金流量纳入合并财务报表;

对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产

公允价值为基础对其个别财务报表进行调整。

    (七) 合营安排的分类及共同经营的会计处理方法

    1、合营安排的分类

    合营安排分为共同经营和合营企业。未通过单独主体达成的合营安排,划分为共同经营。

单独主体,是指具有单独可辨认的财务架构的主体,包括单独的法人主体和不具备法人主体

资格但法律认可的主体。通过单独主体达成的合营安排,通常划分为合营企业。相关事实和

情况变化导致合营方在合营安排中享有的权利和承担的义务发生变化的,合营方对合营安排

的分类进行重新评估。

    2、共同经营的会计处理

    共同经营参与方应当确认其与共同经营中利益份额相关的下列项目,并按照相关企业会

计准则的规定进行会计处理:确认单独所持有的资产或负债,以及按其份额确认共同持有的

资产或负债;确认出售其享有的共同经营产出份额所产生的收入;按其份额确认共同经营因

出售产出所产生的收入;确认单独所发生的费用,以及按其份额确认共同经营发生的费用。

                                       - 19 -
                                                                   蓝帆医疗股份有限公司
                                                                            财务报表附注
                                                    2017 年 1 月 1 日—2017 年 12 月 31 日


    对共同经营不享有共同控制的参与方,如果享有该共同经营相关资产且承担该共同经营

相关负债的,参照共同经营参与方的规定进行会计处理;否则,应当按照相关企业会计准则

的规定进行会计处理。

    3、合营企业的会计处理

    合营企业参与方应当按照《企业会计准则第 2 号—长期股权投资》的规定对合营企业的

投资进行会计处理,不享有共同控制的参与方应当根据其对该合营企业的影响程度进行会计

处理。

    (八) 现金及现金等价物的确定标准

    本公司在编制现金流量表时所确定的现金,是指本公司库存现金以及可以随时用于支付

的存款。在编制现金流量表时所确定的现金等价物,是指持有的期限短、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。

    (九) 外币业务及外币财务报表折算

    1、外币业务折算

    本公司对发生的外币交易,采用当月 1 日的中国人民银行公布的市场汇价(中间价)折

合本位币入账。资产负债表日外币货币性项目按资产负债表日即期汇率折算,因该日的即期

汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,除符合资本化条

件的外币专门借款的汇兑差额在资本化期间予以资本化计入相关资产的成本外,均计入当期

损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其

记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折

算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)

处理,计入当期损益或确认为其他综合收益。

    2、外币财务报表折算

    本公司的控股子公司、合营企业、联营企业等,若采用与本公司不同的记账本位币,需

对其外币财务报表折算后,再进行会计核算及合并财务报表的编报。资产负债表中的资产和

负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,

其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日即期汇

率的近似汇率折算。折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目其

他综合收益下列示。外币现金流量按照系统合理方法确定的,采用交易发生日即期汇率的近

似汇率折算。汇率变动对现金的影响额,在现金流量表中单独列示。处置境外经营时,与该

                                      - 20 -
                                                                    蓝帆医疗股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


境外经营有关的外币报表折算差额,全部或按处置该境外经营的比例转入处置当期损益。

    (十) 金融工具

    1、金融工具的分类及确认

    金融工具划分为金融资产或金融负债和权益工具。本公司成为金融工具合同的一方时,

确认为一项金融资产或金融负债,或权益工具。

    金融资产于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产、持

有至到期投资、应收款项、可供出售金融资产。除应收款项以外的金融资产的分类取决于本

公司及其子公司对金融资产的持有意图和持有能力等。金融负债于初始确认时分类为:以公

允价值计量且其变动计入当期损益的金融负债以及其他金融负债。

    以公允价值计量且其变动计入当期损益的金融资产包括持有目的为短期内出售的交易性

金融资产和初始确认时指定为以公允价值计量且其变动计入当期损益的金融资产;应收款项

是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产;可供出售金融资产

包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产;持

有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至

到期的非衍生金融资产。

    2、金融工具的计量

    本公司金融工具初始确认按公允价值计量。后续计量分类为:以公允价值计量且其变动

计入当期损益的金融资产、可供出售金融资产及以公允价值计量且其变动计入当期损益的金

融负债按公允价值计量;持有到期投资、贷款和应收款项以及其他金融负债按摊余成本计量;

在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩

并须通过交付该权益工具结算的衍生金融资产或者衍生金融负债,按照成本计量。本公司金

融资产或金融负债后续计量中公允价值变动形成的利得或损失,除与套期保值有关外,按照

如下方法处理:①以公允价值计量且其变动计入当期损益的金融资产或金融负债公允价值变

动形成的利得或损失,计入公允价值变动损益。②可供出售金融资产的公允价值变动计入其

他综合收益。

    3、本公司对金融工具的公允价值的确认方法

    如存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值;如不存在活跃市场

的金融工具,采用估值技术确定其公允价值。估值技术主要包括市场法、收益法和成本法。

    4、金融资产负债转移的确认依据和计量方法

                                       - 21 -
                                                                            蓝帆医疗股份有限公司
                                                                                     财务报表附注
                                                             2017 年 1 月 1 日—2017 年 12 月 31 日


    金融资产所有权上几乎所有的风险和报酬转移时,或既没有转移也没有保留金融资产所

有权上几乎所有的风险和报酬,但放弃了对该金融资产控制的,应当终止确认该项金融资产。

金融资产满足终止确认条件的,将所转移金融资产的账面价值与因转移而收到的对价和原直

接计入其他综合收益的公允价值变动累计额之和的差额部分,计入当期损益。部分转移满足

终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之

间,按照各自的相对公允价值进行分摊。

    金融负债的现时义务全部或部分已经解除的,则应终止确认该金融负债或其一部分。

    5、金融资产减值

    以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信

用损失)现值低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢

复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。

    以成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损

失)现值低于账面价值的差额,计提减值准备。发生的减值损失,一经确认,不再转回。

    当有客观证据表明可供出售金融资产发生减值时,原直接计入股东权益的因公允价值下

降形成的累计损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,

在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予

以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直

接计入股东权益。

    对于权益工具投资,本公司判断其公允价值发生“严重”或“非暂时性”下跌的具体量

化标准、成本的计算方法、期末公允价值的确定方法,以及持续下跌期间的确定依据为:

公允价值发生“严重”下跌的具体量化标准       期末公允价值相对于成本的下跌幅度已达到或超过 50%。
公允价值发生“非暂时性”下跌的具体量化标准   连续 12 个月出现下跌。
                                             取得时按支付对价(扣除已宣告但尚未发放的现金股利或
成本的计算方法                               已到付息期但尚未领取的债券利息)和相关交易费用之和
                                             作为投资成本。
                                             存在活跃市场的金融工具,以活跃市场中的报价确定其公
期末公允价值的确定方法                       允价值;如不存在活跃市场的金融工具,采用估值技术确
                                             定其公允价值。
                                             连续下跌或在下跌趋势持续期间反弹上扬幅度低于 20%,
持续下跌期间的确定依据
                                             反弹持续时间未超过 6 个月的均作为持续下跌期间。

    (十一) 应收款项

    本公司应收款项主要包括应收账款、长期应收款和其他应收款。在资产负债表日有客观
                                             - 22 -
                                                                               蓝帆医疗股份有限公司
                                                                                        财务报表附注
                                                                2017 年 1 月 1 日—2017 年 12 月 31 日


证据表明其发生了减值的,本公司根据其账面价值与预计未来现金流量现值之间差额确认减

值损失。

     1、单项金额重大并单项计提坏账准备的应收款项

                                                   应收账款账面余额 500 万元(含 500 万元)、其他应
单项金额重大的判断依据或金额标准
                                                   收款 100 万元(含 100 万元)以上的款项
                                                   本公司对单项金额重大的应收款项单独进行减值测
                                                   试,如有客观证据表明其已发生减值,确认减值损失,
单项金额重大并单项计提坏账准备的计提方法           计提坏账准备。
                                                   经单独测试未发生减值的,以账龄为信用风险组合根
                                                   据账龄分析法计提坏账准备。


     2、按组合计提坏账准备的应收款项

        确定组合的类别               确定组合的依据              按组合计提坏账准备的计提方法
组合 1:按账龄组合             按账龄状态                     采用账龄分析法
组合 2:按其他组合             同一母公司范围内的公司         经测试未发生减值,不需计提坏账准备


     组合中,采用账龄分析法计提坏账准备情况:

            账   龄                  应收账款计提比例(%)             其他应收款计提比例(%)
1 年以内(含 1 年)                            5                                    5
1至2年                                        10                                   10
2至3年                                        20                                   20
3至4年                                        30                                   30
4至5年                                        50                                   50
5 年以上                                      100                                  100

     3、单项金额虽不重大但单项计提坏账准备的应收款项

单项计提坏账     有客观证据表明可能发生了减值,如债务人出现撤销、破产或死亡,以其破产财产或遗产
准备的理由       清偿后,仍不能收回、现金流量严重不足等情况的。
坏账准备的计     对有客观证据表明可能发生了减值的应收款项,将其从相关组合中分离出来,单独进行减
提方法           值测试,确认减值损失。

     (十二) 存货

     1、存货的分类

     存货是指本公司在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、

在生产过程或提供劳务过程中耗用的材料和物料等。主要包括在途物资、原材料、包装物、

低值易耗品、在产品、库存商品、发出商品等。

     2、发出存货的计价方法

     存货发出时,采取加权平均法确定其发出的实际成本。

                                             - 23 -
                                                                     蓝帆医疗股份有限公司
                                                                              财务报表附注
                                                      2017 年 1 月 1 日—2017 年 12 月 31 日


    3、存货跌价准备的计提方法

    资产负债表日,存货按照成本与可变现净值孰低计量,并按单个存货项目计提存货跌价

准备,但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备。

    存货可变现净值的确定依据:①产成品可变现净值为估计售价减去估计的销售费用和相

关税费后金额;②为生产而持有的材料等,当用其生产的产成品的可变现净值高于成本时按

照成本计量;当材料价格下降表明产成品的可变现净值低于成本时,可变现净值为估计售价

减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额确定。③持有待

售的材料等,可变现净值为市场售价。

    4、存货的盘存制度

    本公司的存货盘存制度为永续盘存制。

    5、低值易耗品和包装物的摊销方法

    低值易耗品和包装物采用一次转销法摊销。

    (十三) 长期股权投资

    1、初始投资成本确定

    对于企业合并取得的长期股权投资,如为同一控制下的企业合并,应当按照取得被合并

方所有者权益账面价值的份额确认为初始成本;非同一控制下的企业合并,应当按购买日确

定的合并成本确认为初始成本;以支付现金取得的长期股权投资,初始投资成本为实际支付

的购买价款;以发行权益性证券取得的长期股权投资,初始投资成本为发行权益性证券的公

允价值;通过债务重组取得的长期股权投资,其初始投资成本应当按照《企业会计准则第 12

号—债务重组》的有关规定确定;非货币性资产交换取得的长期股权投资,初始投资成本根

据准则相关规定确定。

    2、后续计量及损益确认方法

    投资方能够对被投资单位实施控制的长期股权投资应当采用成本法核算,对联营企业和

合营企业的长期股权投资采用权益法核算。投资方对联营企业的权益性投资,其中一部分通

过风险投资机构、共同基金、信托公司或包括投连险基金在内的类似主体间接持有的,无论

以上主体是否对这部分投资具有重大影响,投资方都应当按照《企业会计准则第 22 号——金

融工具确认和计量》的有关规定,对间接持有的该部分投资选择以公允价值计量且其变动计

入损益,并对其余部分采用权益法核算。

    3、确定对被投资单位具有共同控制、重大影响的依据

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                                                                                       财务报表附注
                                                               2017 年 1 月 1 日—2017 年 12 月 31 日


       对被投资单位具有共同控制,是指对某项安排的回报产生重大影响的活动必须经过分享

 控制权的参与方一致同意后才能决策,包括商品或劳务的销售和购买、金融资产的管理、资

 产的购买和处置、研究与开发活动以及融资活动等;对被投资单位具有重大影响,是指当持

 有被投资单位 20%以上至 50%的表决权资本时,具有重大影响。或虽不足 20%,但符合下列条

 件之一时,具有重大影响:在被投资单位的董事会或类似的权力机构中派有代表;参与被投

 资单位的政策制定过程;向被投资单位派出管理人员;被投资单位依赖投资公司的技术或技

 术资料;与被投资单位之间发生重要交易。

       (十四) 固定资产

       1、固定资产确认条件

       固定资产指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计

 年度的有形资产。同时满足以下条件时予以确认:与该固定资产有关的经济利益很可能流入

 企业;该固定资产的成本能够可靠地计量。

       2、固定资产分类和折旧方法

       本公司固定资产主要分为:房屋建筑物、机器设备、运输工具、其他等;折旧方法采用

 年限平均法。根据各类固定资产的性质和使用情况,确定固定资产的使用寿命和预计净残值。

 并在年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核,如与原先估计数

 存在差异的,进行相应的调整。除已提足折旧仍继续使用的固定资产和单独计价入账的土地

 之外,本公司对所有固定资产计提折旧。

        资产类别             预计使用寿命(年)        预计净残值率(%)          年折旧率(%)
房屋建筑物                         20~40                      5                     4.75~2.37
机器设备                           10~15                      5                     9.50~6.33
运输工具                           5~10                       5                    19.00~9.50
其他                               5~10                       5                    19.00~9.50

       3、融资租入固定资产的认定依据、计价方法

       融资租入固定资产为实质上转移了与资产所有权有关的全部风险和报酬的租赁。融资租

 入固定资产初始计价为租赁期开始日租赁资产公允价值与最低租赁付款额现值较低者作为入

 账价值;融资租入固定资产后续计价采用与自有固定资产相一致的折旧政策计提折旧及减值

 准备。

       (十五) 在建工程

       本公司在建工程分为自营方式建造和出包方式建造两种。在建工程在工程完工达到预定
                                              - 25 -
                                                                    蓝帆医疗股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


可使用状态时,结转固定资产。预定可使用状态的判断标准,应符合下列情况之一:固定资

产的实体建造(包括安装)工作已经全部完成或实质上已经全部完成;已经试生产或试运行,

并且其结果表明资产能够正常运行或能够稳定地生产出合格产品,或者试运行结果表明其能

够正常运转或营业;该项建造的固定资产上的支出金额很少或者几乎不再发生;所购建的固

定资产已经达到设计或合同要求,或与设计或合同要求基本相符。

    (十六) 借款费用

    1、借款费用资本化的确认原则

    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以

资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期

损益。符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定

可使用或者可销售状态的固定资产、投资性房地产和存货等资产。

    2、资本化金额计算方法

    资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间。借款费用暂停

资本化的期间不包括在内。在购建或生产过程中发生非正常中断、且中断时间连续超过 3 个

月的,应当暂停借款费用的资本化。

    借入专门借款,按照专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存

入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定;占用一般借款按照

累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率计算

确定,资本化率为一般借款的加权平均利率;借款存在折价或溢价的,按照实际利率法确定

每一会计期间应摊销的折价或溢价金额,调整每期利息金额。

    实际利率法是根据借款实际利率计算其摊余折价或溢价或利息费用的方法。其中实际利

率是借款在预期存续期间的未来现金流量,折现为该借款当前账面价值所使用的利率。

    (十七) 无形资产

    1、无形资产的计价方法

    本公司无形资产按照成本进行初始计量。购入的无形资产,按实际支付的价款和相关支

出作为实际成本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但

合同或协议约定价值不公允的,按公允价值确定实际成本。自行开发的无形资产,其成本为

达到预定用途前所发生的支出总额。

    本公司无形资产后续计量方法分别为:使用寿命有限无形资产采用直线法摊销,并在年

                                       - 26 -
                                                                    蓝帆医疗股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


度终了,对无形资产的使用寿命和摊销方法进行复核,如与原先估计数存在差异的,进行相

应的调整;使用寿命不确定的无形资产不摊销,但在年度终了,对使用寿命进行复核,当有

确凿证据表明其使用寿命是有限的,则估计其使用寿命,按直线法进行摊销。

    2、使用寿命不确定的判断依据

    本公司将无法预见该资产为公司带来经济利益的期限,或使用期限不确定等无形资产确

定为使用寿命不确定的无形资产。使用寿命不确定的判断依据为:来源于合同性权利或其他

法定权利,但合同规定或法律规定无明确使用年限;综合同行业情况或相关专家论证等,仍

无法判断无形资产为公司带来经济利益的期限。

    每年年末,对使用寿命不确定无形资产使用寿命进行复核,主要采取自下而上的方式,

由无形资产使用相关部门进行基础复核,评价使用寿命不确定判断依据是否存在变化等。

    3、内部研究开发项目的研究阶段和开发阶段具体标准,以及开发阶段支出符合资本化条

件的具体标准

    内部研究开发项目研究阶段的支出,于发生时计入当期损益;开发阶段的支出,满足确

认为无形资产条件的转入无形资产核算。内部研究开发项目研究阶段的支出,于发生时计入

当期损益;开发阶段的支出,同时满足下列条件的,确认为无形资产:(1) 完成该无形资产

以使其能够使用或出售在技术上具有可行性;(2) 具有完成该无形资产并使用或出售的意图;

(3) 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无

形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;(4) 有足够的技术、财

务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5) 归

属于该无形资产开发阶段的支出能够可靠地计量。

    划分内部研究开发项目的研究阶段和开发阶段的具体标准:为获取新的技术和知识等进

行的有计划的调查阶段,应确定为研究阶段,该阶段具有计划性和探索性等特点;在进行商

业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实

质性改进的材料、装置、产品等阶段,应确定为开发阶段,该阶段具有针对性和形成成果的

可能性较大等特点。

    (十八) 长期资产减值

    长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、采用成本模

式计量的生产性生物资产、油气资产、无形资产、商誉等长期资产于资产负债表日存在减值

迹象的,进行减值测试。减值测试结果表明资产的可收回金额低于其账面价值的,按其差额

                                       - 27 -
                                                                   蓝帆医疗股份有限公司
                                                                            财务报表附注
                                                    2017 年 1 月 1 日—2017 年 12 月 31 日


计提减值准备并计入减值损失。

    可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两

者之间的较高者。资产减值准备按单项资产为基础计算并确认,如果难以对单项资产的可收

回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够独立产

生现金流入的最小资产组合。

    在财务报表中单独列示的商誉,无论是否存在减值迹象,至少每年进行减值测试。减值

测试时,商誉的账面价值分摊至预期从企业合并的协同效应中受益的资产组或资产组组合。

测试结果表明包含分摊的商誉的资产组或资产组组合的可收回金额低于其账面价值的,确认

相应的减值损失。减值损失金额先抵减分摊至该资产组或资产组组合的商誉的账面价值,再

根据资产组或资产组组合中除商誉以外的其他各项资产的账面价值所占比重,按比例抵减其

他各项资产的账面价值。

    上述资产减值损失一经确认,以后期间不予转回价值得以恢复的部分。

    (十九) 长期待摊费用

    本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用。

长期待摊费用按费用项目的受益期限分期摊销。若长期待摊的费用项目不能使以后会计期间

受益,则将尚未摊销的该项目的摊余价值全部转入当期损益。

    (二十) 职工薪酬

    职工薪酬,是指企业为获得职工提供的服务或解除劳动关系而给予的各种形式的报酬或

补偿。职工薪酬主要包括短期薪酬、离职后福利、辞退福利和其他长期职工福利。

    1、短期薪酬

    在职工为本公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期

损益,其他会计准则要求或允许计入资产成本的除外。本公司发生的职工福利费,在实际发

生时根据实际发生额计入当期损益或相关资产成本。职工福利费为非货币性福利的,按照公

允价值计量。企业为职工缴纳的医疗保险费、工伤保险费、生育保险费等社会保险费和住房

公积金,以及按规定提取的工会经费和职工教育经费,在职工提供服务的会计期间,根据规

定的计提基础和计提比例计算确定相应的职工薪酬金额,并确认相应负债,计入当期损益或

相关资产成本。

    2、离职后福利

    本公司在职工提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,

                                      - 28 -
                                                                    蓝帆医疗股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


并计入当期损益或相关资产成本。根据预期累计福利单位法确定的公式将设定受益计划产生

的福利义务归属于职工提供服务的期间,并计入当期损益或相关资产成本。

    3、辞退福利

    本公司向职工提供辞退福利时,在下列两者孰早日确认辞退福利产生的职工薪酬负债,

并计入当期损益:本公司不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利

时;本公司确认与涉及支付辞退福利的重组相关的成本或费用时。

    4、其他长期职工福利

    本公司向职工提供的其他长期职工福利,符合设定提存计划条件的,应当按照有关设定

提存计划的规定进行处理;除此外,根据设定受益计划的有关规定,确认和计量其他长期职

工福利净负债或净资产。

    (二十一) 预计负债

    当与或有事项相关的义务是公司承担的现时义务,且履行该义务很可能导致经济利益流

出,同时其金额能够可靠地计量时确认该义务为预计负债。本公司按照履行相关现时义务所

需支出的最佳估计数进行初始计量,如所需支出存在一个连续范围,且该范围内各种结果发

生的可能性相同,最佳估计数按照该范围内的中间值确定;如涉及多个项目,按照各种可能

结果及相关概率计算确定最佳估计数。

    资产负债表日应当对预计负债账面价值进行复核,有确凿证据表明该账面价值不能真实

反映当前最佳估计数,应当按照当前最佳估计数对该账面价值进行调整。

    (二十二) 股份支付

    本公司的股份支付是为了获取职工提供服务而授予权益工具或者承担以权益工具为基础

确定的负债的交易。本公司授予激励对象的权益工具为限制性股票,属于以权益结算的股份

支付,以授予职工权益工具的公允价值计量。

    1、权益工具公允价值的确定方法

    对于授予的存在活跃市场的期权等权益工具,按照活跃市场中的报价确定其公允价值。对

于授予的不存在活跃市场的期权等权益工具,采用期权定价模型等确定其公允价值,选用的

期权定价模型至少应当考虑以下因素:①期权的行权价格;②期权的有效期;③标的股份的

现行价格;④股价预计波动率;⑤股份的预计股利;⑥期权有效期内的无风险利率。

    本公司授予激励对象的限制性股票属于没有活跃市场的权益工具,因此借助布莱克-斯科

尔斯期权定价模型(B-S 模型)计算确定授予日限制性股票的公允价值。

                                       - 29 -
                                                                   蓝帆医疗股份有限公司
                                                                            财务报表附注
                                                    2017 年 1 月 1 日—2017 年 12 月 31 日


    2、确认可行权权益工具最佳估计的依据

    在等待期内每个资产负债表日,公司根据最新取得的可行权职工人数变动等后续信息作

出最佳估计,修正预计可行权的权益工具数量,以作出可行权权益工具的最佳估计。

    3、实施股份支付计划的会计处理

    ①授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日以权益工具的

公允价值计入相关成本或费用,相应增加资本公积。

    ②完成等待期内的服务或达到规定业绩条件以后才可行权换取职工服务的以权益结算的

股份支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,

按权益工具授予日的公允价值,将当期取得的服务计入成本或费用和资本公积。

    4、修改、终止股份支付计划的会计处理

    如果修改增加了所授予的权益工具的公允价值,公司按照权益工具公允价值的增加相应

地确认取得服务的增加;如果修改增加了所授予的权益工具的数量,公司将增加的权益工具

的公允价值相应地确认为取得服务的增加;如果公司按照有利于职工的方式修改可行权条件,

公司在处理可行权条件时,考虑修改后的可行权条件。如果修改减少了授予的权益工具的公

允价值,公司继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,而不考虑

权益工具公允价值的减少;如果修改减少了授予的权益工具的数量,公司将减少部分作为已

授予的权益工具的取消来进行处理;如果以不利于职工的方式修改了可行权条件,在处理可

行权条件时,不考虑修改后的可行权条件。

    如果公司在等待期内取消了所授予的权益工具或结算了所授予的权益工具(因未满足可

行权条件而被取消的除外),则将取消或结算作为加速可行权处理,立即确认原本在剩余等

待期内确认的金额。

    5、回购本公司股份

    本公司回购股份是按照股权激励方案的规定,将未达到解锁条件的限制性股票回购并注

销。按照应支付的金额,借记“其他应付款—限制性股票回购义务”等科目,贷记“银行存

款”等科目;同时,按照注销的限制性股票数量相对应的股本金额,借记“股本”科目,按

照注销的限制性股票数量相对应的库存股的账面价值,贷记“库存股”科目,按其差额,借

记“资本公积—股本溢价”科目。

    (二十三) 收入

    1、销售商品

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                                                                   蓝帆医疗股份有限公司
                                                                            财务报表附注
                                                    2017 年 1 月 1 日—2017 年 12 月 31 日


    本公司销售的商品在同时满足下列条件时,按从购货方已收或应收的合同或协议价款的

金额确认销售商品收入:①已将商品所有权上的主要风险和报酬转移给购货方;②既没有保

留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;③收入的金额

能够可靠地计量;④相关的经济利益很可能流入企业;⑤相关的已发生或将发生的成本能够

可靠地计量。

    合同或协议价款的收取采用递延方式,实质上具有融资性质的,按照应收的合同或协议

价款的公允价值确定销售商品收入金额。

    报告期内,公司收入主要是销售商品,根据销售地域不同分为对国内销售和出口销售。

收入确认的原则分别如下:

    A.出口销售收入确认原则及时点

    同时满足下列条件的情况下确认销售商品收入:根据与购货方的销售合同或订单要求组

织生产,经检验合格后安排货物发运,通过海关报关出口,取得出口报关单;销售收入金额

已经确定,并已收讫货款或预计可以收回货款;销售商品的成本能够可靠地计量。

    B.国内销售收入确认原则及时点

    同时满足下列条件的情况下确认销售商品收入:根据销售订单由仓库配货后,运输部门

将货物发运,同时购货方对货物的数量和质量无异议进行确认;销售金额已经确定,并已收

讫货款或预计可以收回货款;销售商品的成本能够可靠地计量。

    其中对于委托代销部分,于受托方与公司结算时确认收入的实现。

    2、提供劳务

    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务

收入。本公司根据已完工作的测量确定提供劳务交易的完工进度(完工百分比),在资产负

债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:①已经发生的劳务成本预

计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳

务成本;②已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损

益,不确认提供劳务收入。

    3、让渡资产使用权

    本公司在让渡资产使用权相关的经济利益很可能流入并且收入的金额能够可靠地计量时

确认让渡资产使用权收入。

    (二十四) 政府补助

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                                                                    蓝帆医疗股份有限公司
                                                                             财务报表附注
                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


    1、政府补助类型

    政府补助是指本公司从政府无偿取得的货币性资产或非货币性资产(但不包括政府作为

所有者投入的资本),主要划分为与资产相关的政府补助和与收益相关的政府补助两类型。

    2、政府补助会计处理

    与资产相关的政府补助,确认为递延收益,根据公司相关资产折旧政策在使用期限内采

用直线法摊销分期计入损益。其中与本公司日常活动相关的,计入其他收益,与本公司日常

活动无关的,计入营业外收入。

    按照名义金额计量的政府补助,直接计入当期损益。

    与收益相关的政府补助,分别下列情况处理:用于补偿企业以后期间的相关费用或损失

的,确认为递延收益,并在确认相关费用的期间,计入当期损益。用于补偿企业已发生的相

关费用或损失的,直接计入当期损益。计入当期损益时,与本公司日常活动相关的政府补助,

计入其他收益;与本公司日常活动无关的政府补助,计入营业外收入

    3、区分与资产相关政府补助和与收益相关政府补助的具体标准

    本公司取得的、用于购建或以其他方式形成长期资产的政府补助,确认为与资产相关的

政府补助,除与资产相关的政府补助之外的政府补助,确认为与收益相关的政府补助。

    若政府文件未明确规定补助对象,将该政府补助划分为与资产相关或与收益相关的处理

方法:

    (1)政府文件明确了补助所针对的特定项目的,根据该特定项目的预算中将形成资产的

支出金额和计入费用的支出金额的相对比例进行划分,对该划分比例需在每个资产负债表日

进行复核,必要时进行变更;

    (2)政府文件中对用途仅作一般性表述,没有指明特定项目的,作为与收益相关的政府

补助。

    4、政府补助的确认时点

    按照应收金额计量的政府补助,在期末有确凿证据表明能够符合财政扶持政策规定的相

关条件且预计能够收到财政扶持资金时予以确认。除按照应收金额计量的政府补助外的其他

政府补助,在实际收到补助款项时予以确认。

    5、政策性优惠贷款贴息的会计处理

    (1)财政将贴息资金拨付给贷款银行,由贷款银行以政策性优惠利率向本公司提供贷款

的,本公司以实际收到的借款金额作为借款的入账价值,按照借款本金和该政策性优惠利率

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                                                                   蓝帆医疗股份有限公司
                                                                            财务报表附注
                                                    2017 年 1 月 1 日—2017 年 12 月 31 日


计算相关借款费用。

    (2)财政将贴息资金直接拨付给本公司的,本公司将对应的贴息冲减相关借款费用。

   (二十五) 递延所得税资产和递延所得税负债

    1、根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目

按照税法规定可以确定其计税基础的,确定该计税基础为其差额),按照预期收回该资产或

清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。

   2、递延所得税资产的确认以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。

资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂

时性差异的,确认以前会计期间未确认的递延所得税资产。如未来期间很可能无法获得足够

的应纳税所得额用以抵扣递延所得税资产的,则减记递延所得税资产的账面价值。

   3、对与子公司及联营企业投资相关的应纳税暂时性差异,确认递延所得税负债,除非本

公司能够控制暂时性差异转回的时间且该暂时性差异在可预见的未来很可能不会转回。对与

子公司及联营企业投资相关的可抵扣暂时性差异,当该暂时性差异在可预见的未来很可能转

回且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额时,确认递延所得税资产。

   (二十六) 租赁

    1、经营租赁的会计处理方法:经营租赁的租金支出在租赁期内按照直线法计入相关资产

成本或当期损益。

    2、融资租赁的会计处理方法:以租赁资产的公允价值与最低租赁付款额的现值两者中较

低者作为租入资产的入账价值,租入资产的入账价值与最低租赁付款额之间的差额作为未确

认融资费用,在租赁期内按实际利率法摊销。最低租赁付款额扣除未确认融资费用后的余额

作为长期应付款列示。

    (二十七) 持有待售和终止经营

    本公司将同时满足下列条件的非流动资产或处置组划分为持有待售类别:一是根据类似

交易中出售此类资产或处置组的惯例,在当前状况下即可立即出售;二是出售极可能发生,

即企业已经就一项出售计划作出决议且获得确定的购买承诺,预计出售将在一年内完成。有

关规定要求企业相关权力机构或者监管部门批准后方可出售的,应当已经获得批准。

    初始计量或在资产负债表日重新计量持有待售的非流动资产或处置组时,其账面价值高

于公允价值减去出售费用后的净额的,应当将账面价值减记至公允价值减去出售费用后的净

额,减记的金额确认为资产减值损失计入当期损益,同时计提持有待售资产减值准备。

                                      - 33 -
                                                                               蓝帆医疗股份有限公司
                                                                                        财务报表附注
                                                                2017 年 1 月 1 日—2017 年 12 月 31 日


    资产负债表中持有待售的非流动资产或持有待售的处置组中的资产列示为持有待售资产,

持有待售的处置组中的负债列示为持有待售负债。

    终止经营是满足下列条件之一的、能够单独区分的组成部分,且该组成部分已被本公司

处置或被本公司划归为持有待售类别:

    1、该组成部分代表一项独立的主要业务或一个单独的主要经营地区;

    2、该组成部分是拟对一项独立的主要业务或一个单独的主要经营地区进行处置的一项相

    关联计划的一部分;

    3、该组成部分是专为转售而取得的子公司。

    (二十八) 主要会计政策变更、会计估计变更的说明

    财政部于 2017 年度发布了《企业会计准则第 42 号——持有待售的非流动资产、处置组

和终止经营》,自 2017 年 5 月 28 日起施行,对于施行日存在的持有待售的非流动资产、处

置组和终止经营,要求采用未来适用法处理。

    财政部于 2017 年度修订了《企业会计准则第 16 号——政府补助》,修订后的准则自 2017

年 6 月 12 日起施行,对于 2017 年 1 月 1 日存在的政府补助,要求采用未来适用法处理;对

于 2017 年 1 月 1 日至施行日新增的政府补助,也要求按照修订后的准则进行调整。

    财政部于 2017 年度发布了《财政部关于修订印发一般企业财务报表格式的通知》(财会

〔2017〕30 号),执行企业会计准则的企业应按照企业会计准则和该通知要求编制 2017 年度

及以后期间的财务报表。

    本公司执行上述准则和财会〔2017〕30 号的主要影响如下:

                                                                                       单位:元

                                        本期受影响
                           受影响的报                                 上期列报在营业   上期列报在营业
会计政策变更内容和原因                  的报表项目     上期重述金额
                           表项目名称                                  外收入的金额     外支出的金额
                                           金额

1.在利润表中分别列示持续   终止经营净
                                         -3,910.75
经营损益和终止经营损益        利润

2.与本公司日常活动相关
                            其他收益    4,427,302.60       —          1,947,545.65          —
的政府补助计入其他收益




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                                                                                     蓝帆医疗股份有限公司
                                                                                              财务报表附注
                                                                      2017 年 1 月 1 日—2017 年 12 月 31 日


      四、 税项
     (一)主要税种及税率

         税    种                                     计税依据                                税率(%)
                              应纳税增值额(应纳税额按应纳税销售额乘以适用税率扣除
增值税                                                                                             17
                              当期允许抵扣的进项税后的余额计算)
城市维护建设税                缴纳的流转税税额                                                  7、5、1
教育费附加                    缴纳的流转税税额                                                     3
地方教育附加                  缴纳的流转税税额                                                     2
企业所得税                    应纳税所得额                                                  0、8.5、15、25



                    纳税主体名称                                      所得税税率(%)
蓝帆医疗股份有限公司                                                          15
山东蓝帆新材料有限公司                                                        25
蓝帆(上海)贸易有限公司                                                      25
蓝帆(上海)资产管理有限公司                                                  25
淄博诚迅自动化设备有限公司                                                    15
杭州蓝帆健康科技有限公司                                                      25
蓝帆(香港)贸易有限公司                                                       0
BLUE SAIL (USA) CORPORATION                                                   8.5
Omni International Corp                                                       8.5


    注:1、本公司子公司蓝帆(香港)贸易有限公司适用香港特别行政区离岸免税规定;本公司子公司 BLUE SAIL (USA)

CORPORATION 及孙公司 Omni International Corp.适用美国新罕布什尔州 8.5%的州所得税及美国联邦政府的累进所得税。

    2、子公司山东蓝帆新材料有限公司于 2017 年度申请高新技术资格认证, 2018 年 1 月 11 日已过公示期,截至 2018

年 2 月 13 日仍未取得高新技术企业证书,经分析能否取得资格认证并按 15%税率汇算清缴企业所得税存在不确定性,因此

2017 年度公司暂按 25%计提预缴企业所得税。



     (二)重要税收优惠及批文

     1、根据财政部、国家税务总局《关于进一步提高部分商品出口退税率的通知》财税[2009]

第 88 号文规定,本公司适用增值税出口退税率为 13%。

     2、根据国科火字〔2016〕187 号《关于山东省 2016 年第一批高新技术企业备案的复函》,

公司及其子公司淄博诚迅自动化设备有限公司已通过高新技术企业复审 (证书编号分别为

GR201637000512 及 GR201637001060),公司及其子公司淄博诚迅自动化设备有限公司 2016 年

至 2018 年享受 15%的企业所得税优惠税率。



                                                    - 35 -
                                                                                             蓝帆医疗股份有限公司
                                                                                                      财务报表附注
                                                                              2017 年 1 月 1 日—2017 年 12 月 31 日


       五、 合并财务报表重要项目注释
       (一)货币资金

                类    别                                期末余额                                 期初余额
现金                                                                      3,055.63                            15,288.62
银行存款                                                           215,056,035.07                        269,954,031.40
其他货币资金                                                        21,333,771.91                         16,552,617.66
                合    计                                           236,392,862.61                        286,521,937.68
   其中:存放在境外的款项总额                                           672,955.82                          2,650,106.18


       期末其他货币资金明细如下表:

                           类    别                                                   期末余额
信用证保证金                                                                                              16,533,771.91
保函保证金                                                                                                  2,220,000.00
远期结售汇保证金                                                                                            2,580,000.00
                           合   计                                                                        21,333,771.91



       (二)以公允价值计量且其变动计入当期损益的金融资产

           类        别                             期末余额                                   期初余额
债务工具投资                                                      2,206,927.94                              2,316,523.12

    注:截止 2017 年 12 月 31 日,公司持有 Bank of America Citibank 债券面值为 335,000.00 美元,公允价值为 337,750.29

美元,折合人民币 2,206,927.94 元。




       (三)应收票据

             类      别                             期末余额                                   期初余额
银行承兑汇票                                                      3,864,379.54                              3,292,371.00
             合      计                                           3,864,379.54                              3,292,371.00


    注:截至 2017 年 12 月 31 日,已背书转让尚未到期终止确认的票据金额合计为 4,076,391.10 元。




       (四) 应收账款

       1、应收账款分类
                                                                                      期末数
                                                                        账面余额                    坏账准备
                          类    别
                                                                                                                 比例
                                                                 金额            比例(%)          金额
                                                                                                                 (%)
单项金额重大并单项计提坏账准备的应收账款

                                                        - 36 -
                                                                                               蓝帆医疗股份有限公司
                                                                                                        财务报表附注
                                                                                2017 年 1 月 1 日—2017 年 12 月 31 日

                                                                                          期末数
                                                                         账面余额                           坏账准备
                      类     别
                                                                                                                         比例
                                                                  金额            比例(%)                金额
                                                                                                                         (%)
按组合计提坏账准备的应收账款                                207,299,542.72          99.72           10,514,370.68        5.07
单项金额虽不重大但单项计提坏账准备的应收账款                     575,826.45          0.28                575,826.45     100.00
                      合    计                              207,875,369.17          100.00          11,090,197.13         5.34



                                                                                          期初数

                      类     别                                          账面余额                           坏账准备
                                                                                                                         比例
                                                                  金额            比例(%)                金额
                                                                                                                         (%)
单项金额重大并单项计提坏账准备的应收账款
按组合计提坏账准备的应收账款                                198,545,584.97          97.26           10,012,183.33         5.04
单项金额虽不重大但单项计提坏账准备的应收账款                  5,586,434.74           2.74               5,586,434.74    100.00
                      合    计                              204,132,019.71          100.00          15,598,618.07         7.64



       (1)按组合计提坏账准备的应收账款
       采用账龄分析法计提坏账准备的应收账款

                                    期末数                                                     期初数
  账    龄
                账面余额          计提比例(%)       坏账准备              账面余额           计提比例(%)          坏账准备
1 年以内       206,883,372.89        5.00          10,345,143.68         198,205,884.97         5.00              9,913,123.33
1至2年               92,269.83       10.00                 7,277.00           14,250.00         10.00                   1,425.00
2至3年
3至4年                                                                      325,450.00          30.00                  97,635.00
4至5年              323,900.00       50.00              161,950.00
  合    计     207,299,542.72         —           10,514,370.68         198,545,584.97            —            10,012,183.33

       (2)单项金额虽不重大但单项计提坏账准备的应收账款

                                                                                              计提比例
             债务人名称                      账面余额            坏账准备         账龄                            计提理由
                                                                                                 (%)
HONGXIN PLASTIC PRODUCTS CO.LTD               575,826.45         575,826.45     1至3年         100.00           预计不能收回
               合   计                        575,826.45         575,826.45


       2、本期计提或核销坏账准备情况

       本期计提坏账准备金额为 982,258.05 元;本期核销的坏账准备金额为 5,490,678.99 元。




                                                        - 37 -
                                                                                              蓝帆医疗股份有限公司
                                                                                                       财务报表附注
                                                                               2017 年 1 月 1 日—2017 年 12 月 31 日


    3、按欠款方归集的期末余额前五名的应收账款情况

                                                                                 占应收账款总
                 单位名称                              期末余额                                            坏账准备余额
                                                                                 额的比例(%)
按欠款方归集的期末余额前五名合计                               68,657,194.54         33.03                     3,432,859.73




    (五)预付款项

    1、预付款项按账龄列示

                                           期末余额                                            期初余额
       账龄
                                 金额                 比例(%)                       金额                      比例(%)
 1 年以内                        50,909,974.82         99.81                        70,444,175.68              99.81
 1至2年                               36,766.63         0.07                          132,815.06                0.19
 2至3年                               61,435.80         0.12
      合    计                   51,008,177.25        100.00                        70,576,990.74              100.00


    2、预付款项金额前五名单位情况

                 单位名称                                 期末余额                      占预付款项总额的比例(%)
  按欠款方归集的期末余额前五名合计                                  39,063,202.16                     76.58




    (六)其他应收款

    1、其他应收款

                                                                                             期末数

                            类   别                                      账面余额                      坏账准备
                                                                                     比例                       计提比例
                                                                       金额                         金额
                                                                                     (%)                          (%)
单项金额重大并单项计提坏账准备的其他应收款                          3,797,268.18     46.53     3,797,268.18       100.00
按组合计提坏账准备的其他应收款                                      4,362,768.97     53.47      242,382.07         5.56
单项金额虽不重大但单项计提坏账准备的其他应收款
                        合       计                                 8,160,037.15    100.00     4,039,650.25        49.51



                                                                                             期初数

                            类   别                                      账面余额                      坏账准备
                                                                                     比例                       计提比例
                                                                       金额                         金额
                                                                                     (%)                          (%)
单项金额重大并单项计提坏账准备的其他应收款                          3,797,268.18     81.53     3,797,268.18       100.00
按组合计提坏账准备的其他应收款                                        859,961.56     18.47       56,187.78         6.53


                                                      - 38 -
                                                                                                           蓝帆医疗股份有限公司
                                                                                                                    财务报表附注
                                                                                            2017 年 1 月 1 日—2017 年 12 月 31 日

                                                                                                            期初数

                                  类   别                                              账面余额                         坏账准备
                                                                                                    比例                       计提比例
                                                                                     金额                        金额
                                                                                                    (%)                          (%)
单项金额虽不重大但单项计提坏账准备的其他应收款
                                  合     计                                       4,657,229.74     100.00     3,853,455.96       82.74

       (1)期末单项金额重大并单独计提坏账准备的其他应收款

  债务人名称                  账面余额             坏账金额                   账龄                 计提比例(%)               计提理由

上海海耐化工                                                                                                             公司预计不能
                               1,797,268.18            1,797,268.18         3至4年                     100.00
有限公司                                                                                                                       收回
北京仲松建筑                                                                                                             公司预计不能
景观设计顾问                   2,000,000.00            2,000,000.00         2至3年                     100.00
有限公司                                                                                                                       收回

   合         计               3,797,268.18            3,797,268.18

       (2)按组合计提坏账准备的其他应收款

       采用账龄分析法计提坏账准备的其他应收款

                                              期末数                                                         期初数
  账     龄                                    计提比                                                         计提比
                         账面余额                              坏账准备                  账面余额                            坏账准备
                                               例(%)                                                          例(%)
1 年以内                      4,298,949.90      5.00              214,472.53                   793,142.49       5.00            39,742.06
1至2年                          10,000.00       10.00                  1,000.00                   3,000.00      10.00              300.00
3至4年                                                                                           63,819.07      30.00           16,145.72
4至5年                          53,819.07       50.00                 26,909.54
  合     计                   4,362,768.97       —               242,382.07                   859,961.56        —             56,187.78

       2、本期计提坏账准备情况

       本期计提坏账准备金额为 186,194.29 元。

       3、其他应收款按款项性质分类情况

                   款项性质                                    期末余额                                         期初余额

员工备用金借款                                                                    213,063.06                                   231,658.59
投资款                                                                       2,000,000.00                                     2,000,000.00
预付货款                                                                     1,797,268.18                                     1,797,268.18
押金                                                                         2,290,729.77                                       71,919.07
其他                                                                         1,858,976.14                                      556,383.90
                    合   计                                                  8,160,037.15                                     4,657,229.74




                                                                 - 39 -
                                                                                                    蓝帆医疗股份有限公司
                                                                                                             财务报表附注
                                                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


       (七)存货

       1、 存货的分类

                                            期末数                                                     期初数
  存货类别
                       账面余额           跌价准备            账面价值           账面余额           跌价准备          账面价值
在途物资              10,445,131.58                           10,445,131.58     15,024,223.97                        15,024,223.97
原材料                76,157,695.64       1,367,147.34        74,790,548.30     79,948,392.52       2,360,015.24     77,588,377.28
包装物                 6,951,521.99       1,306,064.43         5,645,457.56      4,701,236.13          680,802.68     4,020,433.45
低值易耗品             6,907,275.38                            6,907,275.38      2,874,336.99                         2,874,336.99
在产品                13,950,129.22                           13,950,129.22     12,899,057.36                        12,899,057.36
库存商品             131,299,667.04       8,911,278.09       122,388,388.95     68,059,645.97       8,072,562.28     59,987,083.69
发出商品              13,210,703.42                           13,210,703.42     11,121,181.74                        11,121,181.74
  合       计        258,922,124.27      11,584,489.86       247,337,634.41    194,628,074.68     11,113,380.20     183,514,694.48

       2、存货跌价准备的增减变动情况

                                                                            本期减少额
存货类别                 期初余额           本期计提额                                                          期末余额
                                                                     转回                 转销
原材料                   2,360,015.24            74,422.87                           1,067,290.77                     1,367,147.34
包装物                      680,802.68          761,429.71                                136,167.96                  1,306,064.43
库存商品                 8,072,562.28         6,212,990.46                           5,374,274.65                     8,911,278.09
   合      计            11,113,380.20        7,048,843.04                           6,577,733.38                    11,584,489.86

    注:存货可变现净值的确定依据详见“本附注三、(十二)、3”;跌价准备转销系公司部分存货本期领用或出售,对应

上期计提的跌价准备予以转销。




       (八)其他流动资产

                  项目                                       期末余额                                     期初余额
银行理财产品                                                                                                         86,000,000.00
留抵及待抵扣进项税                                                       20,529,737.94                               11,071,294.25
预交所得税                                                                2,988,162.95                                7,362,722.40
                合     计                                                23,517,900.89                              104,434,016.65




       (九)可供出售金融资产

       1、 可供出售金融资产情况

                                                  期末余额                                              期初余额
         项目
                                账面余额          减值准备           账面价值            账面余额       减值准备       账面价值
按成本计量的可供出
                               83,125,000.00                        83,125,000.00    8,750,000.00                     8,750,000.00
售权益工具

                                                                - 40 -
                                                                                                          蓝帆医疗股份有限公司
                                                                                                                   财务报表附注
                                                                                           2017 年 1 月 1 日—2017 年 12 月 31 日


      2、 期末以成本计量的重要权益工具投资明细

                                          账面余额                                             跌价准备                    在被        本
                                                                                                                           投资        期
                                                                                                                           单位        现
被投资单位                                           本期                                    本期     本期
                     期初           本期增加                        期末           期初                           期末     持股        金
                                                     减少                                    增加     减少
                                                                                                                           比例        红
                                                                                                                           (%)         利
珠海蓝帆巨
擎股权投资
                8,750,000.00        74,375,000.00               83,125,000.00                                               35.00
中心(有限
合伙)


    注:截止 2017 年 12 月 31 日,公司持有珠海蓝帆巨擎股权投资中心(有限合伙)劣后级基金份额为 83,125,000.00 元,

为非执行事务合伙人




      (十)长期股权投资

                                                               本期增减变动
                               追                                          其他            宣告发                                   减值准
 被投资单位     期初余额                                                          其他              计提             期末余额       备期末
                               加                      权益法下确认        综合            放现金            其
                                          减少投资                                权益              减值                              余额
                               投                        的投资损益        收益            股利或            他
                                                                                  变动              准备
                               资                                          调整              利润
深圳市阳
和生物医
药产业投      33,153,932.37                             -232,867.79                                               32,921,064.58
资有限公





      (十一) 固定资产

      1、固定资产情况

              项目                     房屋建筑物            机器设备             运输工具                 其他                 合计
一、账面原值
     1.期初余额                       317,778,981.47        420,455,119.82        12,423,979.02      15,346,598.86       766,004,679.17
     2.本期增加金额                    44,113,827.05        178,677,547.39          414,483.77        3,184,479.41       226,390,337.62
     (1)购置                            165,315.32         12,677,334.88          411,928.21        1,328,000.78        14,582,579.19
     (2)在建工程转入                 43,948,511.73        166,000,212.51               2,555.56     1,856,478.63       211,807,758.43
     3.本期减少金额                       486,829.53         33,554,002.78                                 544,961.47     34,585,793.78
     (1)处置或报废                      486,829.53         33,554,002.78                                 544,961.47     34,585,793.78
     4.期末余额                       361,405,978.99        565,578,664.43        12,838,462.79      17,986,116.80       957,809,223.01
二、累计折旧
     1.期初余额                        56,649,397.57        169,438,748.53         8,215,893.67       8,675,569.61       242,979,609.38
     2.本期增加金额                    10,519,344.65         36,840,019.74         1,132,328.43       1,495,780.70        49,987,473.52


                                                                 - 41 -
                                                                                             蓝帆医疗股份有限公司
                                                                                                      财务报表附注
                                                                              2017 年 1 月 1 日—2017 年 12 月 31 日

                 项目           房屋建筑物        机器设备              运输工具             其他                合计
     (1)计提                  10,519,344.65     36,840,019.74         1,132,328.43       1,495,780.70       49,987,473.52
     3.本期减少金额                160,647.94     22,477,195.01                             443,864.80        23,081,707.75
     (1)处置或报废               160,647.94     22,477,195.01                             443,864.80        23,081,707.75
     4.期末余额                 67,008,094.28    183,801,573.26         9,348,222.10       9,727,485.51      269,885,375.15
三、减值准备
     1.期初余额                                    1,868,101.47                                                1,868,101.47
     2.本期增加金额
     3.本期减少金额                                 722,690.19                                                  722,690.19
     4.期末余额                                    1,145,411.28                                                1,145,411.28
四、账面价值
     1.期末账面价值            294,397,884.71    380,631,679.89         3,490,240.69       8,258,631.29      686,778,436.58
     2.期初账面价值            261,129,583.90    249,148,269.82         4,208,085.35       6,671,029.25      521,156,968.32


   2、截止 2017 年 12 月 31 日,已经提足折旧仍继续使用的固定资产原值为 32,285,873.12

元。

   3、截止 2017 年 12 月 31 日,暂时闲置的固定资产情况

       类        别          账面原值               累计折旧                       减值准备                  账面价值
机器设备                       15,532,938.69           11,468,215.35                     1,145,411.28          2,919,312.06
其他                             471,632.37                442,652.15                                            28,980.22
       合        计            16,004,571.06           11,910,867.50                     1,145,411.28          2,948,292.28




       (十二) 在建工程

       1、 在建工程基本情况

                                                期末余额                                          期初余额
            项        目
                                账面余额        减值准备       账面价值            账面余额       减值准备      账面价值
60 亿支/年健康防护(新型手
                               59,832,397.04                      59,832,397.04
套)项目(二期 40 亿支/年)
消防系统提升工程               14,433,462.19                      14,433,462.19
烟气无组织处理项目               8,488,701.66                      8,488,701.66
锅炉烟气超低排放治理项目         3,892,024.97                      3,892,024.97 3,882,559.66                    3,882,559.66
生产线升级改造项目               3,059,074.89                      3,059,074.89
60 亿支/年健康防护(新型手
                                                                                  23,633,296.41                23,633,296.41
套)项目(一期 20 亿支/年)
零星项目                         1,542,137.36                      1,542,137.36     958,167.32                    958,167.32
            合        计        91,247,798.11                     91,247,798.11 28,474,023.39                  28,474,023.39

                                                      - 42 -
                                                                                                        蓝帆医疗股份有限公司
                                                                                                                 财务报表附注
                                                                                         2017 年 1 月 1 日—2017 年 12 月 31 日


      2、重大在建工程项目变动情况
                                                                                                                          本
                                                                                                                          期
                                                                                           工程
                                                                                                                          利
                                                                                           投入                  其中:本       资
                                                                                                        利息资本          息
   项目       预算数                                   转入固定资     其他                 占预 工程进           期利息         金
                          期初数       本期增加                                期末数                   化累计金          资
   名称       (万元)                                     产         减少                 算比 度(%)          资本化         来
                                                                                                            额            本
                                                                                             例                    金额         源
                                                                                                                          化
                                                                                           (%)
                                                                                                                          率
                                                                                                                          (%)
60 亿支/年
健康防护
(新型手                                                                                                                        自
              15,925.20 23,633,296.41 123,246,445.71 146,879,742.12                        92.23   100.00
套)项目                                                                                                                        筹
( 一 期 20
亿支/年)
60 亿支/年
健康防护
(新型手                                                                                                                        自
              54,914.92                59,832,397.04                         59,832,397.04 10.90    10.90
套)项目                                                                                                                        筹
( 二 期 40
亿支/年)
烟气无组
                                                                                                                                自
织处理项       2,616.30                 8,488,701.66                          8,488,701.66 32.45    32.45
                                                                                                                                筹

锅炉烟气
                                                                                                                                自
及超低排       3,690.60 3,882,559.66    22,374,178.0 22,364,712.69            3,892,024.97 71.14    71.14
                                                                                                                                筹
放改造
消防系统                                                                                                                        自
               1686.40                 14,433,462.19                         14,433,462.19 85.59    85.59
提升工程                                                                                                                        筹




      (十三)         无形资产

                 项目                        土地使用权                  专利权                    软件             合计
一、账面原值
      1.期初余额                               86,806,104.45                 60,000.00             2,883,927.01   89,750,031.46
      2.本期增加金额                               480,665.30                                       374,358.97       855,024.27
      (1)购置                                    480,665.30                                       374,358.97       855,024.27
      3.本期减少金额
      4.期末余额                               87,286,769.75                 60,000.00             3,258,285.98   90,605,055.73
二、累计摊销
      1.期初余额                               10,680,749.67                 60,000.00             1,037,354.85    11,778,104.52
      2.本期增加金额                             1,692,048.53                                       288,236.78      1,980,285.31
      (1)计提                                  1,692,048.53                                       288,236.78      1,980,285.31
      3.本期减少金额
      4.期末余额                               12,372,798.20                 60,000.00             1,325,591.63   13,758,389.83
三、减值准备
      1.期初余额
      2.本期增加金额

                                                                - 43 -
                                                                                                   蓝帆医疗股份有限公司
                                                                                                            财务报表附注
                                                                                    2017 年 1 月 1 日—2017 年 12 月 31 日

                 项目                      土地使用权                  专利权                  软件                  合计
      3.本期减少金额
      4.期末余额
四、账面价值
      1.期末账面价值                         74,913,971.55                                    1,932,694.35          76,846,665.90
      2.期初账面价值                         76,125,354.78                                    1,846,572.16          77,971,926.94




       (十四) 商誉

       商誉账面原值

                                                                本期增加额                    本期减少额
               项          目              期初余额         企业合并                                                  期末余额
                                                                           其他       处置            其他
                                                            形成的
Omni International Corp.                  15,294,243.64                                                888,067.08    14,406,176.56

淄博诚迅自动化设备有限公司                 3,205,646.83                                                               3,205,646.83

                    合    计              18,499,890.47                                                888,067.08    17,611,823.39

     注 1:公司已对非同一控制下企业合并 Omni International Corp.及淄博诚迅自动化设备有限公司两家公司形成的商

誉的账面价值,自购买日起按照合理的方法分摊至相关的资产组,并对包含商誉的相关资产组进行减值测试,未发现 Omni

International Corp.及淄博诚迅自动化设备有限公司与商誉相关的资产组存在明显减值迹象。

     注 2:商誉本期减少为外币报表折算差额导致。




       (十五)            长期待摊费用

          类        别               期初余额                本期增加额               本期摊销额                 期末余额
手模座                                   1,936,532.03              9,462,509.93               1,520,208.25           9,878,833.71
总部装修款                              10,142,887.50                                         1,308,759.72           8,834,127.78
导热油                                                             3,087,692.29                322,222.14            2,765,470.15
其他                                       74,280.00                   390,000.00              464,280.00
          合        计                  12,153,699.53             12,940,202.22               3,615,470.11          21,478,431.64




       (十六)            递延所得税资产、递延所得税负债

       1、 递延所得税资产和递延所得税负债不以抵销后的净额列示

                                                                 期末余额                                    期初余额
                    项          目               递延所得税资产           可抵扣/应纳税         递延所得税          可抵扣/应纳
                                                     /负债                  暂时性差异          资产/负债           税暂时性差异
递延所得税资产:
   资产减值准备                                           3,432,229.18        20,380,752.11       3,590,001.43       19,231,450.30

                                                              - 44 -
                                                                                         蓝帆医疗股份有限公司
                                                                                                  财务报表附注
                                                                          2017 年 1 月 1 日—2017 年 12 月 31 日

                                                       期末余额                                   期初余额
               项       目              递延所得税资产         可抵扣/应纳税            递延所得税      可抵扣/应纳
                                            /负债                暂时性差异             资产/负债       税暂时性差异
  递延收益                                    4,445,637.99        20,627,751.95          3,551,838.55      15,263,354.21
  可抵扣亏损                                    18,562.78            123,751.88           809,883.03        4,033,077.33
  未实现内部销售利润                          2,695,475.47        16,019,887.94          2,200,002.16       8,800,008.65
  可扣除股份支付成本                          3,412,023.75        22,746,825.00          3,127,016.25      20,846,775.00
               小       计                   14,003,929.17        79,898,968.88         13,278,741.42      68,174,665.49
递延所得税负债:
  折旧计提差异                                  51,123.58            179,775.44            66,803.31          212,343.64
               小       计                      51,123.58            179,775.44            66,803.31          212,343.64


     2、未确认递延所得税资产明细

                       项        目                            期末余额                            期初余额
可抵扣亏损                                                               8,342,709.53                      3,100,129.71


     3、未确认递延所得税资产的可抵扣亏损将于以下年度到期情况

                  年        度                         期末余额                                 期初余额
2020 年                                                            690,134.61                                834,075.79
2021 年                                                          2,885,153.53                              2,266,053.92
2022 年                                                          4,767,421.39
                  合        计                                   8,342,709.53                              3,100,129.71


    注:公司子公司蓝帆(上海)资产管理有限公司、杭州蓝帆健康科技有限公司未来能否获得足够的应纳税所得额具有

不确定性,因此未确认可抵扣亏损产生的递延所得税资产。




     (十七) 其他非流动资产

               项目                           期末余额                                      期初余额
预付土地款                                              6,457,343.00                                     6,371,343.00
预付工程款                                                   52,785.43                                      107,500.00
预付设备款                                             10,271,190.23                                    26,300,764.63
预付购房款                                             25,869,048.00
             合        计                              42,650,366.66                                    32,779,607.63




                                                   - 45 -
                                                                               蓝帆医疗股份有限公司
                                                                                        财务报表附注
                                                                2017 年 1 月 1 日—2017 年 12 月 31 日


     (十八) 短期借款

            借款条件                期末余额                                  期初余额
保证借款                                     61,257,166.54
            合        计                     61,257,166.54



     (十九) 应付账款

            项        目              期末余额                                  期初余额
1 年以内(含 1 年)                               212,847,158.83                         150,803,624.25
1 年以上                                           16,469,578.22                           14,020,228.06
            合        计                          229,316,737.05                         164,823,852.31




     (二十) 预收款项

            项        目              期末余额                                  期初余额
1 年以内(含 1 年)                                 2,322,438.97                            5,691,507.03
1 年以上                                               57,226.80                              72,229.00
            合        计                            2,379,665.77                            5,763,736.03



     (二十一) 应付职工薪酬

     1、 应付职工薪酬分类列示

               项          目    期初余额            本期增加额        本期减少额           期末余额
一、短期薪酬                     22,865,307.82       154,797,820.74    144,228,050.84       33,435,077.72
二、离职后福利-设定提存计划                           10,341,292.62     10,315,301.57           25,991.05
                 合    计        22,865,307.82       165,139,113.36    154,543,352.41       33,461,068.77

     2、 短期职工薪酬情况

            项         目       期初余额             本期增加          本期减少            期末余额
1.工资、奖金、津贴和补贴        12,350,028.90      139,737,397.35     132,313,526.90        19,773,899.35
2.职工福利费                                         3,893,791.81       3,893,791.81
3.社会保险费                                         4,927,897.91       4,904,954.11            22,943.80
   其中: 医疗保险费                                 3,950,668.96       3,930,055.37            20,613.59
           工伤保险费                                 441,488.71         440,950.96                537.75
           生育保险费                                 535,740.24         533,947.78              1,792.46
4.住房公积金                                         1,853,754.64       1,853,754.64
5.工会经费和职工教育经费        10,515,278.92        4,384,979.03       1,262,023.38        13,638,234.57
               合     计        22,865,307.82      154,797,820.74     144,228,050.84        33,435,077.72

                                         - 46 -
                                                                                           蓝帆医疗股份有限公司
                                                                                                    财务报表附注
                                                                            2017 年 1 月 1 日—2017 年 12 月 31 日


       3、 设定提存计划情况

              项      目                     期初余额           本期增加           本期减少            期末余额
1、基本养老保险                                                  9,956,211.11       9,931,116.30            25,094.81
2、失业保险费                                                       385,081.51       384,185.27                896.24
                合   计                                         10,341,292.62      10,315,301.57            25,991.05




       (二十二) 应交税费

               税    种                             期末余额                                期初余额
增值税                                                             388,358.69
企业所得税                                                     10,433,317.47                             5,205,242.89
城市维护建设税                                                     268,953.50                             395,228.37
房产税                                                             770,993.04                             696,163.14
土地使用税                                                      1,380,333.86                             1,392,708.86
个人所得税                                                         256,171.88                             397,900.78
教育费附加                                                         158,872.17                             206,307.57
地方教育附加                                                       105,914.77                             137,538.38
印花税                                                              56,982.61                              54,281.00
关税                                                                30,194.93                              42,963.61
地方水利建设基金                                                    27,920.32                              68,769.20
               合    计                                        13,878,013.24                             8,597,103.80




       (二十三) 应付股利

    单位名称                                            期末余额                              期初余额
限制性股票股利                                                     3,585,000.00                          3,226,500.00
                合     计                                          3,585,000.00                          3,226,500.00

       注:根据公司 2014 年限制性股票激励计划规定,激励对象就其获授的限制性股票应取得的现金分红由公司代为收取,

待该部分限制性股票解锁时返还激励对象。




       (二十四) 其他应付款

                款项性质                                期末余额                              期初余额
往来单位款                                                         2,811,196.08                          3,326,710.00
应付个人款                                                           443,837.79                          2,599,349.86
限制性股票回购义务                                               38,180,250.00                         59,421,375.00
其他                                                               2,736,740.79                          1,030,341.50
                合        计                                     44,172,024.66                         66,377,776.36
                                                      - 47 -
                                                                                                  蓝帆医疗股份有限公司
                                                                                                           财务报表附注
                                                                                   2017 年 1 月 1 日—2017 年 12 月 31 日


       (二十五) 其他流动负债

                      项目                                     期末余额                                 期初余额
 研发中心建设扶持政府补助                                                 495,000.00                                495,000.00
 临朐县项目建设政府补助(一)                                             517,196.20                                517,196.20
 临朐县项目建设政府补助(二)                                             742,946.10                                742,946.12
 临朐县项目建设政府补助(三)                                             577,210.00                                577,210.00
 污染治理工程政府补助                                                     552,000.00
 大气污染防治专项资金                                                     295,000.00
                     合   计                                             3,179,352.30                              2,332,352.32


       注:其他流动负债系将于 1 年内到期的递延收益,详见五、(二十六)。




       (二十六) 递延收益

       1、 递延收益按类别列示

     项      目           期初余额            本期增加额              本期减少额         期末余额              形成原因
 政府补助                 12,931,001.89         8,470,000.00            3,952,602.28    17,448,399.61           见注释
     合      计           12,931,001.89         8,470,000.00            3,952,602.28    17,448,399.61

       2、政府补助项目情况

                                            本期新增补      本期计入其他 本期计入其               期末         与资产相关/与
      项     目           期初余额
                                              助金额        流动负债金额 他收益金额               余额           收益相关
1. 研 发 中 心 建 设 扶
                             2,145,000.00                        495,000.00                     1,650,000.00    与资产相关
持政府补助
2. 临 朐 县 项 目 建 设
                             2,068,784.80                        517,196.20                     1,551,588.60    与资产相关
政府补助 (一)
3. 临 朐 县 项 目 建 设
                             3,714,730.42                        742,946.08                     2,971,784.34    与资产相关
政府补助 (二)
4. 临 朐 县 项 目 建 设
                             5,002,486.67                        577,210.00                     4,425,276.67    与资产相关
政府补助 (三)
5. 污 染 治 理 工 程 政
                                             5,520,000.00        552,000.00      552,000.00     4,416,000.00    与资产相关
府补助
6. 大 气 污 染 防 治 专
                                             2,950,000.00        295,000.00      221,250.00     2,433,750.00    与资产相关
项资金
      合     计           12,931,001.89      8,470,000.00       3,179,352.28     773,250.00    17,448,399.61

     注 1:根据临淄区人民政府《关于拨付山东蓝帆塑胶股份有限公司扶持资金的批复》(临政字[2008]44 号)文,公司

 2008 年收到临淄区财政局拨付的研发中心建设及产品研发扶持资金 495 万元,研发中心三条试验线于 2012 年 4 月建成,

 该款项自 2012 年 5 月起分 10 年摊销,每年摊销 49.5 万元;

     注 2:根据临朐县人民政府对《关于山东蓝帆新材料有限公司拨付项目建设奖励资金请示的建议》(临财转办[2012]

 12 号)的批复,2012 年本公司子公司蓝帆新材料收到临朐县拨付的项目建设奖励资金 517.1962 万元,自 2012 年分 10 年

 摊销,每年摊销 51.71962 万元;

     注 3:根据《关于拨付山东蓝帆新材料有限公司项目建设扶持资金的批复》,2013 年本公司子公司蓝帆新材料从临朐县

                                                             - 48 -
                                                                                         蓝帆医疗股份有限公司
                                                                                                  财务报表附注
                                                                          2017 年 1 月 1 日—2017 年 12 月 31 日

财政局收到项目建设扶持资金 742.9461 万元,自 2013 年起分 10 年摊销,每年摊销 74.29461 万元;

    注 4:根据《关于拨付山东蓝帆新材料有限公司财政等额补助资金的批复》(临财预指[2016]262 号),2016 年本公

司子公司蓝帆新材料从临朐县财政局收到土地开发资金 577.21 万元,自 2016 年起分 10 年摊销,每年摊销 57.721 万元,

本期摊销 192,403.33 元。

    注 5:根据《关于下达国家补助 2016 年京津冀及重点地区污染治理工程中央基建投资预算指标的通知》淄财企指[2016]

148 号),公司 2017 年收到污染防治支出 552 万元,自 2017 年 1 月起分摊,每年摊销 55.20 万元。

    注 6:根据《关于 2017 年中央大气污染防治理专项资金预算指标的通知》(临财指[2017]16 号),本公司子公司山东

蓝帆新材料有限公司于 2017 年 4 月收到专项资金 295 万元,自 2017 年 4 月起分 10 年摊销,每年摊销 29.5 万元。




       (二十七) 股本

                                                          本次变动增减(+、-)
       项    目             期初余额      发行    送                                                   期末余额
                                                         公积金转股      其他            小计
                                          新股    股
       股份总数         494,355,000.00                                                               494,355,000.00




       (二十八) 资本公积

                  类   别                        期初余额         本期增加额       本期减少额         期末余额
一、资本溢价                                     317,686,347.08       11,425.53                      317,697,772.61
二、其他资本公积                                  37,791,228.75    7,351,884.38      1,836,062.77     43,307,050.36
    1.股权转让价款超过股权公允价值
                                                  11,512,899.59                                       11,512,899.59
差额
    2.股权激励成本                                23,582,329.92    4,344,112.50                       27,926,442.42
    3.联营企业其他所有者权益变动                   1,107,301.47                                        1,107,301.47
    4.其他交易或事项引起的资本公积
                                                   1,588,697.77    3,007,771.88      1,836,062.77      2,760,406.88
变化
                  合   计                        355,477,575.83    7,363,309.91      1,836,062.77    361,004,822.97


    注:资本溢价增加为公司本期收购甘明华持有淄博诚迅自动化设备有限公司 4 万元股权产生;其他交易或事项引起资

本公积的增加为第三批限制性股票解禁本年留抵以后税前扣除部分,减少为第二批限制性股票解禁后确认的资本公积转回。




       (二十九) 库存股

            项    目          期初余额              本期增加额            本期减少额                期末余额
股权激励回购义务                59,421,375.00                                  21,241,125.00          38,180,250.00
       合    计                 59,421,375.00                                  21,241,125.00          38,180,250.00


    注:本期减少是为本期限制性股票因满足解禁条件解禁。




                                                        - 49 -
                                                                                                    蓝帆医疗股份有限公司
                                                                                                             财务报表附注
                                                                                     2017 年 1 月 1 日—2017 年 12 月 31 日


       (三十) 其他综合收益

                                                                    本期发生额
                        期初                      减:前期计入其      减:所                                            期末
  项        目                    本期所得税                                     税后归属于母        税后归属于
                        余额                      他综合收益当        得税                                              余额
                                    前发生额                                         公司              少数股东
                                                    期转入损益        费用
以后将重分类
进损益的其他       2,283,607.24   -1,501,922.50                                     -1,501,922.50                      781,684.74
综合收益
其中:外币财
    务报表折       2,283,607.24   -1,501,922.50                                     -1,501,922.50                      781,684.74
    算差额
其他综合收益
                   2,283,607.24   -1,501,922.50                                     -1,501,922.50                      781,684.74
    合计




       (三十一) 盈余公积

        类        别               期初余额                 本期增加额                本期减少额                  期末余额
法定盈余公积                           38,791,985.14            5,368,599.20                                        44,160,584.34
       合          计                  38,791,985.14            5,368,599.20                                        44,160,584.34




       (三十二) 未分配利润

                                                                                             期末余额
                            项    目
                                                                               金     额                    提取或分配比例
调整前上期末未分配利润                                                               467,409,842.56
调整期初未分配利润合计数(调增+,调减-)
调整后期初未分配利润                                                                 467,409,842.56
加:本期归属于母公司所有者的净利润                                                   200,864,341.90
                                                                                                          按母公司净利润的
减:提取法定盈余公积                                                                    5,368,599.20
                                                                                                              10%提取
       应付普通股股利                                                                 98,871,000.00
期末未分配利润                                                                       564,034,585.26


    注:2017 年 3 月份,公司 2016 年年度股东大会审议通过了公司 2016 年利润分配方案,以 2016 年 12 月 31 日的总股
本 494,355,000 股为基数,每 10 股派发现金股利人民币 2.00 元(含税),共计 98,871,000.00 元。




       (三十三) 营业收入和营业成本

                                                       本期发生额                                      上期发生额
             项        目
                                             收入                     成本                    收入                   成本
一、主营业务小计                         1,530,401,887.77       1,043,266,667.69         1,283,216,599.58         934,625,100.20
健康防护手套                             1,520,594,486.12       1,034,823,849.28         1,277,958,747.03         929,253,828.69

                                                             - 50 -
                                                                                          蓝帆医疗股份有限公司
                                                                                                   财务报表附注
                                                                           2017 年 1 月 1 日—2017 年 12 月 31 日

                                          本期发生额                                      上期发生额
           项        目
                                   收入                     成本                   收入                 成本
其他                               9,807,401.65             8,442,818.41           5,257,852.55         5,371,271.51
二、其他业务小计                 45,543,421.66             37,866,709.93           5,554,120.22        4,145,627.99
材料销售                           2,723,498.26             1,559,545.13           1,628,525.04        1,245,748.10
其他                             42,819,923.40             36,307,164.80           3,925,595.18        2,899,879.89
           合        计        1,575,945,309.43      1,081,133,377.62          1,288,770,719.80   938,770,728.19




       (三十四) 税金及附加

                项        目                  本期发生额                                   上期发生额
营业税                                                                                                    20,895.90
城市维护建设税                                                4,993,131.98                              5,287,865.89
教育费附加                                                    2,919,979.54                              2,758,950.17
地方教育附加                                                  1,946,653.05                              1,839,300.14
水利建设基金                                                   716,355.27                                919,650.09
土地使用税                                                    5,520,570.66                              3,652,921.69
房产税                                                        3,002,141.00                              1,864,964.56
印花税                                                         678,561.38                                376,359.30
车船使用税                                                         26,506.08                              85,546.84
                合        计                                 19,803,898.96                             16,806,454.58




       (三十五) 销售费用

                项        目                  本期发生额                                   上期发生额
运输费                                                       27,050,521.51                             26,688,798.65
业务宣传费                                                    8,557,308.50                               792,206.67
职工薪酬                                                     12,309,661.17                             10,467,165.90
仓储费                                                        2,007,264.09                              1,625,987.72
销售代理费                                                    1,692,823.45                              1,686,089.13
营销咨询费                                                    1,486,397.09                              1,010,955.32
检测检验费                                                    1,044,948.59                              1,438,948.01
差旅费                                                         992,296.12                               1,416,215.19
招待费                                                         898,484.33                                464,306.49
财产保险费                                                     747,308.85                               1,689,109.95
办公费                                                         369,735.81                                619,718.36
其他                                                          3,990,955.05                              2,578,124.86
                合        计                                 61,147,704.56                             50,477,626.25

                                                  - 51 -
                                                                        蓝帆医疗股份有限公司
                                                                                 财务报表附注
                                                         2017 年 1 月 1 日—2017 年 12 月 31 日


    (三十六) 管理费用

             项        目        本期发生额                             上期发生额
技术开发费                                   49,724,366.03                        39,593,396.67
职工薪酬                                     35,941,792.32                        23,810,634.96
中介机构费用                                 16,995,237.55                           4,842,158.37
折旧费                                        6,835,113.41                           5,314,554.35
租赁费                                        6,334,918.79                           6,574,871.85
股权激励费用                                  4,344,112.50                           8,067,639.96
无形资产摊销                                  1,980,285.31                           1,971,694.00
保险费                                        1,034,999.92                             887,538.87
装修费                                        1,308,759.72                           1,333,760.81
办公费                                         810,565.04                            1,366,662.58
交通费                                         841,421.33                              765,570.55
修理费                                         392,003.53                              229,339.51
相关税金                                                                             3,391,290.13
其他费用                                      4,476,243.75                           3,287,797.59
             合        计                   131,019,819.20                       101,436,910.20




    (三十七) 财务费用

           项      目            本期发生额                              上期发生额
利息支出                                         1,978,769.94                         453,725.90
减:利息收入                                     1,353,716.35                        1,969,511.36
减:汇兑收益                                   -20,859,758.44                     21,124,720.42
手续费支出                                       1,690,385.90                        1,176,484.63
其他支出                                               380.79                         324,710.97
             合   计                            23,175,578.72                     -21,139,310.28




    (三十八) 资产减值损失

                  项        目        本期发生额                          上期发生额
坏账损失                                          1,262,607.91                       1,441,156.75
存货跌价损失                                      7,048,843.04                       2,922,115.83
                  合        计                    8,311,450.95                       4,363,272.58




                                   - 52 -
                                                                                        蓝帆医疗股份有限公司
                                                                                                 财务报表附注
                                                                         2017 年 1 月 1 日—2017 年 12 月 31 日


       (三十九) 投资收益

                             类   别                            本期发生额                    上期发生额
权益法核算的长期股权投资收益                                            -232,867.79                   685,022.04
购买银行理财产品投资收益                                               1,278,435.62                  6,044,070.85
购买金融衍生品取得的投资收益                                             838,226.50
处置长期股权投资产生的投资收益                                                                       7,975,741.17
处置子公司产生的投资收益                                                                             4,223,401.88
                         合       计                                   1,883,794.33                 18,928,235.94




       (四十) 其他收益

              项    目                     本期发生额              上期发生额             与资产相关/与收益相关
污染治理工程政府补助                               552,000.00                                  与资产相关
研发中心建设扶持政府补助                           495,000.00                                  与资产相关
临朐县项目建设政府补助(一)                       517,196.20                                  与资产相关
临朐县项目建设政府补助(二)                       742,946.10                                  与资产相关
临朐县项目建设政府补助(三)                       577,210.00                                  与资产相关
大气污染防治专项资金                               221,250.00                                  与资产相关
劳动就业、社保及稳岗补贴                         1,221,700.30                                  与收益相关
高新技术企业补助资金                               100,000.00                                  与收益相关
             合         计                       4,427,302.60


       注:详见五、(二十六)递延收益及五、(二十五)其他流动负债。




       (四十一) 营业外收入

       1、 营业外收入分项列示

                                                                                           计入当期非经常性损益
              项        目                 本期发生额                 上期发生额
                                                                                                   的金额
非流动资产报废利得合计                             121,647.24                 28,331.93                 121,647.24
    其中:固定资产报废利得                         121,647.24                 28,331.93                 121,647.24
与日常活动无关的政府补助                           264,300.00            3,174,676.85                   264,300.00
其他                                             3,346,244.27                252,749.49               3,346,244.27
              合        计                       3,732,191.51            3,455,758.27                 3,732,191.51

       2、计入营业外收入的政府补助

                   项        目               本期发生额           上期发生额             与资产相关/与收益相关
出口信用保险保费补助                                                     649,400.00            与收益相关

                                                    - 53 -
                                                                                      蓝帆医疗股份有限公司
                                                                                               财务报表附注
                                                                       2017 年 1 月 1 日—2017 年 12 月 31 日

               项        目              本期发生额            上期发生额               与资产相关/与收益相关
研发中心建设扶持政府补助                                               495,000.00                与资产相关
临朐县项目建设政府补助(一)摊销                                       517,196.16                与资产相关
临朐县项目建设政府补助(二)摊销                                       742,946.16                与资产相关
临朐县项目建设政府补助(三)摊销                                       192,403.33                与资产相关
淄博市企业技术中心奖励                       100,000.00                                          与收益相关
深化体制改革奖金                             100,000.00                                          与收益相关
其他                                          64,300.00                577,731.20                与收益相关
               合        计                  264,300.00               3,174,676.85




       (四十二) 营业外支出

                                                                                              计入当期非经常性
               项        目                 本期发生额                  上期发生额
                                                                                                  损益的金额
非流动资产报废损失合计                           6,942,161.29                  83,626.88               6,942,161.29
    其中:固定资产报废损失                       6,942,161.29                  83,626.88               6,942,161.29
税收滞纳金                                             17,891.05                     190.72              612,419.01
对外捐赠                                               81,194.40              130,000.00                 116,059.25
其他                                               738,893.24                 119,336.22                 109,500.43
               合        计                      7,780,139.98                 333,153.82               7,780,139.98




       (四十三) 所得税费用

        1、所得税费用明细

                    项        目                       本期发生额                             上期发生额
按税法及相关规定计算的当期所得税费用                               51,228,122.19                     39,879,105.57
递延所得税费用                                                       421,574.13                        -128,461.91
                    合        计                                   51,649,696.32                     39,750,643.66

       2、会计利润与所得税费用调整过程

                               项   目                                                    金额
利润总额                                                                                             253,623,792.85
按适用税率计算的所得税费用                                                                            38,043,568.93
适用不同税率的影响                                                                                    17,866,047.00
不可抵扣的成本、费用和损失的影响                                                                       1,163,325.86
注销子公司的影响                                                                                         -44,428.56
权益法核算投资收益的影响                                                                                   34,930.17
本期未确认递延所得税资产的可抵扣暂时性差异的影响                                                       1,191,855.35
加计扣除影响                                                                                           -5,223,685.02

                                              - 54 -
                                                                              蓝帆医疗股份有限公司
                                                                                       财务报表附注
                                                               2017 年 1 月 1 日—2017 年 12 月 31 日

                          项    目                                            金额
弥补前期未确认递延所得税资产的可抵扣亏损                                                    -33,160.12
专用设备投资抵免所得税税额                                                                -1,762,694.53
子公司蓝帆(香港)贸易有限公司分红                                                        2,250,000.00
股权激励影响                                                                              -1,836,062.76
所得税费用                                                                               51,649,696.32




    (四十四) 现金流量表

    1、 收到或支付的其他与经营活动有关的现金

                     项    目                           本期发生额                   上期发生额
收到其他与经营活动有关的现金                                   3,704,613.33               7,446,295.31
    其中:利息收入                                             1,353,716.35               1,969,511.36
          与收益相关的政府补助                                 1,586,000.30               1,227,131.20
          收到的其他往来款等                                     764,896.68               4,249,652.75
支付其他与经营活动有关的现金                                 100,261,445.80              52,706,914.26
    其中:与管理费用有关的付现                                31,708,426.61              11,053,083.22
          与销售费用有关的付现                                61,556,839.70              39,903,108.50
          与财务费用有关的付现                                 1,690,766.69               1,501,195.60
          往来款                                               4,467,434.11
          其他                                                   837,978.69                 249,526.94

    2、 收到或支付的其他与投资活动有关的现金

                     项    目                           本期发生额                   上期发生额
收到其他与投资活动有关的现金                                  10,070,000.00              14,532,491.59
其中:与资产相关的政府补助                                     8,470,000.00               5,772,100.00
      与固定资产有关的保函保证金收回                           1,600,000.00
      珠海保税区大生生物科技有限公司借款收回                                              8,760,391.59
支付其他与投资活动有关的现金                                   2,500,000.00               3,900,000.00
其中:与固定资产相关的保函保证金                                                          3,900,000.00
      远期结售汇保证金                                         2,500,000.00

    3、 收到或支付的其他与筹资活动有关的现金

                     项    目                           本期发生额                   上期发生额
支付其他与筹资活动有关的现金                                      80,000.00               2,529,083.90
    其中:购买少数股权                                            80,000.00
          外部借款及利息                                                                  2,266,958.90
          限售股回购                                                                        262,125.00


                                               - 55 -
                                                                         蓝帆医疗股份有限公司
                                                                                  财务报表附注
                                                          2017 年 1 月 1 日—2017 年 12 月 31 日


    (四十五) 现金流量表补充资料

     1、 现金流量表补充资料

                       项      目                       本期发生额             上期发生额
1.将净利润调节为经营活动现金流量
净利润                                                     201,974,096.53         180,320,697.54
加:资产减值准备                                             8,311,450.95           4,363,272.58
    固定资产折旧、油气资产折耗、生产性生物资产折旧          49,987,473.52          43,276,695.29
    无形资产摊销                                             1,980,285.31           1,971,694.00
    长期待摊费用摊销                                         3,615,470.11           4,095,261.35
    处置固定资产、无形资产和其他长期资产的损失(收益
    以“-”号填列)
    固定资产报废损失(收益以“-”号填列)                   6,820,514.05              55,294.95
    公允价值变动损失(收益以“-”号填列)                      -7,164.97              34,537.47
    财务费用(收益以“-”号填列)                          10,229,193.82           -7,444,011.39
    投资损失(收益以“-”号填列)                          -1,883,794.33          -18,928,235.94
    递延所得税资产减少(增加以“-”号填列)                  -421,574.13           -1,710,221.67
    递延所得税负债增加(减少以“-”号填列)                   -15,679.73               -6,938.01
    存货的减少(增加以“-”号填列)                       -70,871,782.97          -28,258,366.12
    经营性应收项目的减少(增加以“-”号填列)             -25,497,096.88          35,007,938.58
    经营性应付项目的增加(减少以“-”号填列)              41,248,524.17          -56,559,816.87
    其他                                                     2,097,338.19           7,708,792.08
经营活动产生的现金流量净额                                 227,567,253.64         163,926,593.84
2.不涉及现金收支的重大投资和筹资活动
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
3.现金及现金等价物净变动情况
现金的期末余额                                             231,592,862.61         282,621,937.68
减:现金的期初余额                                         282,621,937.68         268,848,375.96
加:现金等价物的期末余额
减:现金等价物的期初余额
现金及现金等价物净增加额                                   -51,029,075.07          13,773,561.72

     2、 现金及现金等价物

                       项      目                        期末余额                期初余额
一、现金                                                   231,592,862.61         282,621,937.68
其中:库存现金                                                    3,055.63             15,288.62
可随时用于支付的银行存款                                   215,056,035.07         269,954,031.40

                                               - 56 -
                                                                                  蓝帆医疗股份有限公司
                                                                                           财务报表附注
                                                                   2017 年 1 月 1 日—2017 年 12 月 31 日

                           项   目                                期末余额                  期初余额
可随时用于支付的其他货币资金                                          16,533,771.91              12,652,617.66
二、期末现金及现金等价物余额                                         231,592,862.61             282,621,937.68




      (四十六) 所有权或使用权受到限制的资产

             项目                       期末账面价值                                  受限原因

          货币资金                                        21,333,771.91                保证金




      (四十七) 外币货币性项目

      1、 外币货币性项目

                项目                 期末外币余额               折算汇率              期末折算人民币余额
货币资金                                  13,926,622.85                                          90,999,648.98
其中:美元                                13,926,378.42                    6.5342                90,997,741.86
        欧元                                    244.43                     7.8023                     1,907.12
应收账款                                  28,225,535.95                                         184,431,297.22
其中:美元                                28,225,535.95                    6.5342               184,431,297.22
其他应收款                                  144,047.41                                              941,234.59
其中:美元                                  144,047.41                     6.5342                   941,234.59
应付账款                                   4,676,157.24                                          30,555,067.78
其中:美元                                 4,676,061.57                    6.5342                30,554,321.33
        欧元                                      95.67                    7.8023                       746.45

      2、重要境外经营实体的记账本位币

          重要境外经营实体            境外主要经营地          记账本位币                 选择依据
BLUE SAIL (USA) CORPORATION                美国                   美元         主要经营业务以美元结算
Omni International Corp.                   美国                   美元         主要经营业务以美元结算




      (四十八) 政府补助

      本公司本年确认的可收到政府补助金额合计 10,056,000.30 元,其中与资产相关的政府

补助金额为 8,470,000.00 元,本期收到为 8,470,000.00 元;与收益相关的政府补助金额为

1,586,000.30 元。

      1、与资产相关的政府补助

    与资产相关的政府补助确认为递延收益的情况详见附注五、(二十六)递延收益。

                                               - 57 -
                                                                                      蓝帆医疗股份有限公司
                                                                                               财务报表附注
                                                                       2017 年 1 月 1 日—2017 年 12 月 31 日


      2、与收益相关的政府补助

      与收益相关的政府补助详见附注五、(四十一)营业外收入。



       六、 合并范围的变更
      为整合资源、降低管理成本、提高运营效率,公司本期注销了青岛朗晖进出口有限公司,

公司将期初至注销日的利润表纳入合并范围;为扩大销售网络,本期公司新设立了杭州蓝帆

健康科技有限公司,自设立起公司将其纳入合并范围。



       七、 在其他主体中的权益
      (一)在子公司中的权益

      1、 企业集团的构成

                                                                           持股比例(%)
      子公司名称            注册地   主要经营地            业务性质                               取得方式
                                                                          直接         间接
山东蓝帆新材料有限           山东       山东         PVC 手套等生
                                                                          100.00                    设立
公司                         临朐       临朐               产
蓝帆(上海)贸易有限
                             上海       上海         塑胶制品销售         100.00                    设立
公司
蓝帆(香港)贸易有限                                 医疗防护用品
                             香港       香港                              100.00                    设立
公司                                                     贸易
蓝帆(上海)资产管理
                             上海       上海               资产管理       100.00                    设立
有限公司
BLUE SAIL (USA)
                             美国       美国               投资管理       100.00                    设立
CORPORATION
                                                                                                 非同一控制
Omni International Corp.     美国       美国                 贸易                     100.00
                                                                                                 下企业合并
淄博诚迅自动化设备                                                                               非同一控制
                             淄博       淄博          自动化设备          61.63
有限公司                                                                                         下企业合并
杭州蓝帆健康科技有
                             杭州       杭州                 贸易         100.00                    设立
限公司

      (二)在子公司的所有者权益份额发生变化且仍控制子公司的交易

      1、本期公司购买甘明华持有淄博诚迅自动化设备有限公司的 4 万元股权,占注册资本的

比例为 1.63%,支付购买价款 8 万元。

      2、交易对于少数股东权益及归属于母公司所有者权益的影响

                           项目                                       淄博诚迅自动化设备有限公司

购买对价                                                                                            80,000.00

其中:现金                                                                                          80,000.00

减:按取得的股权比例计算的子公司净资产份额                                                          91,425.53


                                                  - 58 -
                                                                                      蓝帆医疗股份有限公司
                                                                                               财务报表附注
                                                                       2017 年 1 月 1 日—2017 年 12 月 31 日

                            项目                                      淄博诚迅自动化设备有限公司

差额                                                                                               - 11,425.53

其中:调整资本公积                                                                                 - 11,425.53




       (三) 在联营企业中的权益

       1、 联营企业基本情况

                            主要经营                                   持股比例(%)        投资的会计处理
       公司名称                        注册地       业务性质
                                地                                    直接        间接            方法

深圳市阳和生物医药                                 投资兴办生
                              深圳      深圳                         18.0451                  权益法核算
产业投资有限公司                                   物制药产业

   注:公司持有深圳市阳和生物医药产业投资有限公司的股权比例为 18.0451%,并委派 1 名董事。


       2、 不重要联营企业的财务信息

                  项   目                   期末余额 / 本期发生额              期初余额 / 上期发生额
联营企业
投资账面价值合计                                           32,921,064.58                        33,153,932.37
下列各项按持股比例计算的合计数:
净利润                                                     -1,290,476.61                          952,905.04
综合收益总额                                               -1,290,476.61                          952,905.04

       不重要的联营企业认定的标准为:来自于联营企业的投资收益(或亏损额绝对值)占投

资方合并财务报表归属于母公司净利润的 10%以下或者对联营企业的长期股权投资账面价值

占投资方合并财务报表资产总额的 5%以下。



       八、 与金融工具相关的风险
       本公司的金融工具主要包括货币资金、应收账款、应付账款、短期借款等,各项金融工

具的详细情况说明见本附注五相关项目。本公司在日常活动中面临各种金融工具的风险,主

要包括信用风险、流动性风险、市场风险,董事会全权负责建立并监督本公司的风险管理架

构,以及制定和监察本公司的风险管理政策。

       风险管理目标和政策:本公司从事风险管理的目标是在风险和收益之间取得适当的平衡,

将风险对本公司经营业绩的负面影响降低到最低水平,使股东及其其他权益投资者的利益最

大化。



                                                  - 59 -
                                                                     蓝帆医疗股份有限公司
                                                                              财务报表附注
                                                      2017 年 1 月 1 日—2017 年 12 月 31 日


    1、信用风险

    本公司的信用风险主要来自货币资金、应收票据、应收账款等。

    本公司持有的货币资金,主要存放于商业银行等金融机构,管理层认为这些商业银行具

备较高信誉和资产状况,存在较低的信用风险。本公司采取限额政策以规避对任何金融机构

的信贷风险。

    对于应收账款、其他应收款,本公司设定相关政策以控制信用风险敞口。本公司基于对

客户的财务状况、从第三方获取担保的可能性、信用记录及其它因素诸如目前市场状况等评

估客户的信用资质并设置相应信用期。本公司会定期对客户信用记录进行监控,对于信用记

录不良的客户,本公司会采用书面催款、缩短信用期或取消信用期等方式,以确保本公司的

整体信用风险在可控的范围内。

    截止 2017 年 12 月 31 日,本公司的前五大客户的应收款占本公司应收款项总额

33.03%。本公司所承受的最大信用风险敞口为资产负债表中每项金融工具的账面金额。本公

司没有提供可能令本公司承受信用风险的担保。

    2、流动性风险

    流动性风险为本公司在履行与金融负债有关的义务时遇到资金短缺的风险。本公司在资

金正常和紧张的情况下,确保有足够的流动性来履行到期债务,且与金融机构进行融资磋商,

保持一定水平的备用授信额度以降低流动性风险。

    3、市场风险

    (1)汇率风险

    汇率风险是指金融工具的公允价值或未来现金流量因外汇汇率变动而发生波动的风险。

汇率风险可源于以记账本位币之外的外币进行计价的金融工具。 本公司产品主要销往海外,

销售业务以外币结算,本公司已确认的外币资产和负债及未来的外币交易(外币资产和负债

及外币交易的计价货币主要为美元)存在外汇风险。 相关金融工具主要包括:以外币计价的

货币资金、应收账款、及短期借款中的贸易融资等。

    截止 2017 年 12 月 31 日,外币金融工具折算成人民币的金额列示如五、(四十七)外币

货币性项目所述,对于本公司各类美元金融资产及金融负债,如果人民币对美元升值或贬值

10%,其他因素保持不变,则本公司将减少或增加利润总额约 2450 万元。

    (2)利率风险

    利率风险是指金融工具的公允价值或未来现金流量因市场利率变动而发生波动的风险。

                                        - 60 -
                                                                                     蓝帆医疗股份有限公司
                                                                                              财务报表附注
                                                                      2017 年 1 月 1 日—2017 年 12 月 31 日


利率风险可源于已确认的计息金融工具和未确认的金融工具(如某些贷款承诺)。 本公司的

利率风险主要产生于银行借款及应付债券等带息债务。浮动利率的金融负债使本公司面临现

金流量利率风险,固定利率的金融负债使本公司面临公允价值利率风险。本公司密切关注利

率变动对本公司利率风险的影响。本公司目前并未采取利率对冲政策。但管理层负责监控利

率风险,并将于需要时考虑对冲重大利率风险。由于定期存款为短期存款,故银行存款的公

允价值利率风险并不重大。



      九、 关联方关系及其交易
     (一) 本公司的母公司

                                                                      母公司对本公司
                                                                                          母公司对本公司的
 母公司名称        注册地        业务性质           注册资本          的直接和间接持
                                                                                            表决权比例(%)
                                                                      股比例合计(%)
蓝帆集团股份                    企业自有资
                    淄博                         4785 万人民币             43.90                43.90
有限公司                        金对外投资


    注:蓝帆集团股份有限公司直接持有公司 14.18%的股份,通过一致行动人淄博蓝帆投资有限公司间接持有公司 29.72%

的股份,合计持有公司 43.90%的股份。公司的实际控制人为李振平先生,持有蓝帆集团股份有限公司 53.57%的股份。




     (二) 本公司子公司的情况

       详见附注“七、在其他主体中的权益”。



     (三) 本公司的联营企业情况

       本公司联营企业详见附注“七、在其他主体中的权益”。



     (四)本企业的其他关联方情况

               其他关联方名称                                     其他关联方与本公司关系
山东蓝帆化工有限公司                                               受同一母公司间接控制
山东齐鲁增塑剂股份有限公司                                         受同一母公司间接控制
上海蓝帆化工有限公司                                               受同一母公司间接控制
山东朗晖石油化学股份有限公司                                     受同一实际控制人间接控制
淄博宏达热电有限公司                                             受同一实际控制人间接控制
上海纽赛国际贸易有限公司                                         受同一实际控制人间接控制
香港蓝帆化工有限公司                                             受同一实际控制人间接控制
武汉必凯尔救助用品有限公司                                             存在共同董事
湖北高德急救防护用品有限公司                   为公司董事担任董事的武汉必凯尔救助用品有限公司子公司

                                                   - 61 -
                                                                                         蓝帆医疗股份有限公司
                                                                                                  财务报表附注
                                                                          2017 年 1 月 1 日—2017 年 12 月 31 日


      (五)关联交易情况

      1、 购销商品、提供和接受劳务的关联交易

                                        关联交易定               本期发生额                  上期发生额
                   关联交    关联交     价方式及决                       占同类交易                    占同类交易
  关联方名称
                   易类型    易内容                            金额      金额的比例       金额         金额的比例
                                           策程序
                                                                           (%)                         (%)
 采购商品、接
   受劳务:
 山东蓝帆化工      采购商      增塑
                                           市场价        47,666,469.07        6.44    100,130,211.73     16.10
 有限公司            品          剂
 山东朗晖石油
                   采购商
 化学股份有限                  PVC         市场价       101,364,786.32        13.70    83,777,794.75      13.47
                     品
 公司
 山东朗晖石油
                   采购商      增塑
 化学股份有限                              市场价       100,471,826.62        13.58    24,504,975.10       3.94
                     品          剂
 公司
 上海蓝帆化        采购商
                               TIXB        市场价          742,846.16         0.10       584,410.26        0.09
 工有限公司          品
 香港蓝帆化        采购商      增塑
                                           市场价         4,110,688.75        0.56
 工有限公司          品          剂
 上海纽赛国
                   采购商      增塑
 际贸易有限                                市场价         2,378,589.75        0.32
                     品          剂
 公司
 湖北高德急
                   采购商      急救
 救防护用品                                市场价          284,421.61         73.00
                     品        包等
 有限公司
 武汉必凯尔
                   采购商      急救
 救助用品有                                市场价          103,428.52         26.55
                     品        包等
 限公司
 淄博宏达热        采购商
                                电         市场价         1,890,899.13        5.00
 电有限公司          品
 销售商品、提
 供劳务:
 湖北高德急
                   销售商     PVC 手
 救防护用品                                市场价         2,652,235.11        0.17       672,598.31        0.05
                     品         套
 有限公司




      2、 关联租赁情况

    出租方名称          承租方名称          租赁资产情况          本期确认的租赁费用     上期期确认的租赁费用
山东齐鲁增塑剂股份 蓝帆医疗股份有 房屋一处及附属的停
                                                                         60 万元                 60 万元
有限公司           限公司         车位 20 个

     注:公司租赁山东齐鲁增塑剂股份有限公司拥有的房屋一处及附属的停车位 20 个作为办公场所,租赁期限为 2013 年

 11 月 1 日至 2033 年 10 月 31 日,前五年租赁费用为 60 万元/年,第 6 年后双方以市场价为依据协商调整。上述关联租赁

 事项经公司第二届董事会第三十五次会议和第三届董事会第二十六次会议审议通过。



                                                      - 62 -
                                                                                         蓝帆医疗股份有限公司
                                                                                                  财务报表附注
                                                                          2017 年 1 月 1 日—2017 年 12 月 31 日


     3、 关联担保情况

                                                         担保对应借款         担保对应借款         担保是否已经
     担保方             被担保方       担保金额
                                                             起始日               到期日             履行完毕
蓝帆医疗股份有限    山东朗晖石油化
                                         8,619,662.00 2013 年 1 月 10 日     2018 年 9 月 9 日           否
公司                学股份有限公司
蓝帆医疗股份有限    山东朗晖石油化
                                           500,000.00 2013 年 6 月 6 日      2018 年 10 月 9 日          否
公司                学股份有限公司
蓝帆医疗股份有限    山东朗晖石油化
                                           221,251.70 2013 年 9 月 17 日     2018 年 10 月 9 日          否
公司                学股份有限公司
蓝帆医疗股份有限    山东朗晖石油化
                                         2,000,000.00 2013 年 2 月 1 日      2018 年 10 月 9 日          否
公司                学股份有限公司
蓝帆医疗股份有限    山东朗晖石油化
                                         2,000,000.00 2013 年 3 月 19 日     2018 年 10 月 9 日          否
公司                学股份有限公司
蓝帆医疗股份有限    山东蓝帆新材料
                                        20,000,000.00 2017 年 6 月 1 日      2018 年 5 月 21 日          否
公司                有限公司
蓝帆医疗股份有限    山东蓝帆新材料
                                        30,000,000.00 2017 年 3 月 1 日      2018 年 2 月 23 日          否
公司                有限公司


     4、关键管理人员报酬

        关键管理人员薪酬                          本期发生额                              上期发生额
               合计                                          1,195.92 万元                             814.13 万元




    (六)关联方应收应付款项

     1、 应收项目

                                                               期末余额                          期初余额
   项目名称                   关联方
                                                      账面余额         坏账准备         账面余额       坏账准备
 预付款项          山东朗晖石油化学股份有限公司      20,681,759.05

     2、应付项目

       项目名称                           关联方                              期末余额              期初余额
 应付账款                   山东蓝帆化工有限公司                                16,939,882.71          7,686,692.09
 应付账款                   山东齐鲁增塑剂股份有限公司                                                 1,517,300.60
 应付账款                   山东朗晖石油化学股份有限公司                          1,325,600.00       18,728,316.48
 应付账款                   上海蓝帆化工有限公司                                   224,362.39
 应付账款                   湖北高德急救防护用品有限公司                           175,073.92
 应付账款                   武汉必凯尔救助用品有限公司                              40,346.46
 应付账款                   上海纽赛国际贸易有限公司                               391,983.33
 应付账款                   淄博宏达热电有限公司                                  1,890,899.13
        合    计                                                                20,988,147.94        27,932,309.17




                                                    - 63 -
                                                                                  蓝帆医疗股份有限公司
                                                                                           财务报表附注
                                                                   2017 年 1 月 1 日—2017 年 12 月 31 日


     十、 股份支付
    (一)股份支付总体情况

公司本期授予的各项权益工具总额
公司本期行权的各项权益工具总额
公司本期失效的各项权益工具总额
公司期末发行在外的股份期权行权价格的范围和合同剩余期限                             不适用
公司期末其他权益工具行权价格的范围和合同剩余期限                                   不适用




    (二)以权益结算的股份支付情况

                                                      按照布莱克-斯科尔斯期权定价模型(B-S 模型)计算
授予日权益工具公允价值的确定方法
                                                      确定
                                                      在每个资产负债表日根据最新取得可行权激励对象人
                                                      数变动等后续信息做出最佳估计,修正预计可解锁的
对可行权权益工具数量的最佳估计的确定方法              权益工具数量,在股权激励计划实施完毕后,最终预
                                                      计可解锁权益工具的数量应当与实际可解锁工具的数
                                                      量一致
本期估计与上期估计有重大差异的原因                                            不适用
资本公积中以权益结算的股份支付的累计金额                                                       27,926,442.42
本期以权益结算的股份支付确认的费用总额                                                          4,344,112.50




    (三)以股份支付服务情况

以股份支付换取的职工服务总额                                                                   27,926,442.42




     十一、 承诺及或有事项
    (一)承诺事项

    本公司无需披露的重大承诺事项。

    (二)或有事项

    截止 2017 年 12 月 31 日,公司未结清的信用证余额如下:

              申请人名称                              美元 USD                         折合人民币
蓝帆医疗股份有限公司                                             730,760.00                     4,774,931.99
山东蓝帆新材料有限公司                                         2,671,792.00                    17,458,023.29
               合      计                                     3,402,552.00                    22,232,955.28




                                             - 64 -
                                                                                蓝帆医疗股份有限公司
                                                                                         财务报表附注
                                                                 2017 年 1 月 1 日—2017 年 12 月 31 日


     十二、 资产负债表日后事项
    (一)利润分配情况

               2018 年 2 月 13 日,公司董事会通过了公司 2017 年度利润分配预案,拟以 2017 年 12 月 31
拟分配的利润
               日的总股本 494,355,000.00 股为基数,每 10 股派发现金股利人民 2.00 元(含税)。上述方案
   或股利
               须提交股东大会审议通过方可实施。

    (二)限制性股票解禁

    公司限制性股票自授予日起满 12 个月后的首个交易日起至首次授予日起 48 个月的最后

一个交易日止可解禁的股份数为 3,585,000.00 股。



     十三、 其他重要事项
    (一)分部报告

    本报告期,公司主要经营成果来源于一次性 PVC 手套的生产和销售,公司从内部组织结

构、管理要求、内部报告制度等方面无需设置经营分部,无需披露分部报告。

    (二)其他对投资者决策有影响的重要交易和事项

    2018 年 1 月 9 日,公司 2018 年第一次临时股东大会审议并通过了《关于本次发行股份及

支付现金购买资产并募集配套资金暨关联交易方案的议案》,公司拟通过发行股份及支付现金

的方式向淄博蓝帆投资有限公司等 17 名交易对方购买其合计持有的 CB Cardio Holdings II

Limited(以下简称 “CBCH II”)的 62.61%股份,并拟通过发行股份的方式向北京中信投资中

心(有限合伙)购买其所持有的 CB Cardio Holdings V Limited(以下简称 “CBCH V”)的

100%股份。本次交易完成后,上市公司将直接持有 CBCH II 62.61%股份,并将通过 CBCH V 间

接持有 CBCH II 30.76%股份,直接和间接合计持有 CBCH II 93.37%股份,交易对价总额为

589,527.34 万元,交易方案最终需经证监会审核批准。



     十四、 母公司财务报表主要项目注释
    (一)应收账款

    1、 应收账款分类披露

                                                                          期末数

                   类    别                                 账面余额                   坏账准备
                                                                                                  比例
                                                        金额           比例(%)      金额
                                                                                                  (%)
单项金额重大并单项计提坏账准备的应收账款

                                               - 65 -
                                                                                                 蓝帆医疗股份有限公司
                                                                                                          财务报表附注
                                                                                  2017 年 1 月 1 日—2017 年 12 月 31 日

                                                                                            期末数

                       类         别                                      账面余额                           坏账准备
                                                                                                                         比例
                                                                       金额            比例(%)            金额
                                                                                                                         (%)
按组合计提坏账准备的应收账款                                        64,645,951.93       100.00           270,355.04       0.42
单项金额虽不重大但单项计提坏账准备的应收账款
                        合    计                                    64,645,951.93       100.00           270,355.04       0.42



                                                                                            期初数

                       类         别                                      账面余额                           坏账准备
                                                                                                                         比例
                                                                       金额            比例(%)            金额
                                                                                                                         (%)
单项金额重大并单项计提坏账准备的应收账款
按组合计提坏账准备的应收账款                                        74,006,069.67       100.00           204,704.04       0.28
单项金额虽不重大但单项计提坏账准备的应收账款
                        合    计                                    74,006,069.67       100.00           204,704.04       0.28

       按组合计提坏账准备的应收账款

       ①采用账龄分析法计提坏账准备的应收账款

                                        期末数                                                   期初数
  账    龄
                   账面余额            计提比例%        坏账准备          账面余额            计提比例%          坏账准备
1 年以内           5,407,100.84           5.00            270,355.04         4,094,080.91         5.00                204,704.04
  合    计         5,407,100.84           —              270,355.04         4,094,080.91          —                 204,704.04

       ②采用其他组合方法计提坏账准备的应收账款情况

                                                 期末数                                            期初数
       组合名称                    账面            计提比例         坏账准           账面            计提比例           坏账
                                   余额                %              备             余额                %              准备
        其他组合              59,238,851.09                                       69,911,988.76

       2、 本期计提的坏账准备情况

       本期计提坏账准备金额为 65,651.00 元。


       3、按欠款方归集的期末余额前五名的应收账款情况

              单位名称                               期末余额            占应收账款总额的比例(%)              坏账准备余额
按欠款方归集的期末余额前五名合计                       64,273,829.24                  99.42                           251,748.90




                                                           - 66 -
                                                                                                 蓝帆医疗股份有限公司
                                                                                                          财务报表附注
                                                                                  2017 年 1 月 1 日—2017 年 12 月 31 日


       (二)其他应收款

        1、其他应收款

                                                                                                   期末数
                                                                                  账面余额                       坏账准备
                           类      别
                                                                                                                              计提
                                                                                            比例
                                                                                金额                           金额           比例
                                                                                            (%)
                                                                                                                              (%)
单项金额重大并单项计提坏账准备的其他应收款                                   3,797,268.18   57.23        3,797,268.18        100.00
按组合计提坏账准备的其他应收款                                               2,838,010.97   42.77            141,900.55       5.00
单项金额虽不重大但单项计提坏账准备的其他应收款
                          合       计                                        6,635,279.15   100.00       3,939,168.73        59.37



                                                                                                  期初数
                                                                                  账面余额                       坏账准备
                           类      别
                                                                                                                              计提
                                                                                                比例
                                                                                金额                           金额           比例
                                                                                                (%)
                                                                                                                              (%)
单项金额重大并单项计提坏账准备的其他应收款                                   3,797,268.18       6.57      3,797,268.18       100.00
按组合计提坏账准备的其他应收款                                              54,013,748.61       93.43          19,278.38      0.04
单项金额虽不重大但单项计提坏账准备的其他应收款
                          合       计                                       57,811,016.79    100.00       3,816,546.56        6.60

       (1)期末单项金额重大并单独计提坏账准备的其他应收款

  债务人名称        账面余额                坏账金额                 账龄          计提比例(%)                   计提理由
上海海耐化工                                                                                              公司预计不能收回
                     1,797,268.18                1,797,268.18       3至4年             100.00
有限公司
北京仲松建筑
景观设计顾问         2,000,000.00                2,000,000.00       2至3年             100.00             公司预计不能收回
有限公司
   合        计      3,797,268.18                3,797,268.18

       (2)按组合计提坏账准备的其他应收款

       ①采用账龄分析法计提坏账准备的其他应收款

                                        期末数                                                    期初数
  账    龄                               计提比                                                     计提比
                  账面余额                               坏账准备              账面余额                               坏账准备
                                         例(%)                                                      例(%)%
1 年以内            2,838,010.97          5.00              141,900.55              385,567.52          5.00               19,278.38
  合    计          2,838,010.97           —               141,900.55              385,567.52          —                 19,278.38




                                                           - 67 -
                                                                                                 蓝帆医疗股份有限公司
                                                                                                          财务报表附注
                                                                                  2017 年 1 月 1 日—2017 年 12 月 31 日


    ②采用其他组合方法计提坏账准备的其他应收款

                                                   期末数                                          期初数
         组合名称                                   计提比例                                       计提比例
                                  账面余额                           坏账准备       账面余额                     坏账准备
                                                      (%)                                            (%)
其他组合                                                                           53,628,181.09


    2、本期计提的坏账准备情况
    本期计提坏账准备金额为 122,622.17 元。



    3、其他应收款按款项性质分类情况

                款项性质                                    期末余额                                期初余额
合并范围内应收款项                                                                                            53,628,181.09
投资款                                                                   2,000,000.00                          2,000,000.00
预付货款                                                                 1,797,268.18                          1,797,268.18
员工备用金借款                                                             170,776.00                             64,576.60
其他款项                                                                 2,667,234.97                            320,990.92
                  合计                                                   6,635,279.15                         57,811,016.79




    (三)长期股权投资

                                            期末余额                                          期初余额
     项目
                         账面余额           减值准备       账面价值           账面余额        减值准备        账面价值
对子公司投资         405,699,940.00                     405,699,940.00     355,119,940.00                   355,119,940.00
对联营企业投资           32,921,064.58                   32,921,064.58        33,153,932.37                  33,153,932.37
    合     计        438,621,004.58                     438,621,004.58     388,273,872.37                   388,273,872.37

    1、对子公司投资

                                                                                                   本期计
                                                                                                               减值准备期
  被投资单位                期初余额            本期增加         本期减少          期末余额        提减值
                                                                                                                 末余额
                                                                                                     准备
山东蓝帆新材料
                           318,881,100.00                                        318,881,100.00
有限公司
青岛朗晖进出口
                               500,000.00                        500,000.00
有限公司                                                                                       -
蓝帆(上海)贸易
                             3,000,000.00       50,000,000.00                      53,000,000.00
有限公司
蓝帆(香港)贸易
有限公司                                                                                       -
蓝帆(上海)资产
                            10,000,000.00                                          10,000,000.00
管理有限公司
BLUE SAIL (USA)
                            17,738,840.00                                          17,738,840.00
CORPORATION
淄博诚迅自动化设
                             5,000,000.00          80,000.00                        5,080,000.00
备有限公司

                                                            - 68 -
                                                                                                        蓝帆医疗股份有限公司
                                                                                                                 财务报表附注
                                                                                         2017 年 1 月 1 日—2017 年 12 月 31 日

                                                                                                           本期计
                                                                                                                         减值准备期
  被投资单位                 期初余额             本期增加           本期减少             期末余额         提减值
                                                                                                                           末余额
                                                                                                             准备
杭州蓝帆健康科技
                                                   1,000,000.00                            1,000,000.00
有限公司
      合计                  355,119,940.00        51,080,000.00      500,000.00          405,699,940.00




       2、对联营企业投资

                                                              本期增减变动
                                                                                                                                 减值
  投资                        追        减                 其他                      宣告发                                      准备
                期初余额                      权益法下                                                           期末余额
  单位                        加        少                 综合          其他权益    放现金     计提减    其                     期末
                                              确认的投                                                                           余额
                              投        投                 收益            变动      股利或     值准备    他
                                              资损益
                              资        资                 调整                        利润
 深圳市
 阳和生
 物医药
            33,153,932.37                    -232,867.79                                                        32,921,064.58
 产业投
 资有限
 公司




       (四)营业收入和营业成本

                                                      本期发生额                                          上期发生额
           项      目
                                               收入                       成本                    收入                    成本
一、主营业务小计                             528,206,657.30          374,401,708.00            439,864,216.51          327,796,147.60
健康防护手套                                 528,206,657.30          374,401,708.00            439,864,216.51          327,796,147.60
二、其他业务小计                               3,167,821.27               2,430,246.84           6,014,200.91           4,468,513.06
材料销售                                       3,167,821.27               2,430,246.84             541,439.01             453,038.67
其他                                                                                             5,472,761.90           4,015,474.39
           合      计                        531,374,478.57          376,831,954.84            445,878,417.42         332,264,660.66




       (五)投资收益

                        项         目                                        本期发生额                         上期发生额
权益法核算的长期股权投资收益                                                             -232,867.79                      952,905.04
购买银行理财产品取得的投资收益                                                           924,164.39                     5,968,043.45
购买金融衍生品取得的投资收益                                                             622,383.50
处置长期股权投资产生的投资收益                                                           -296,190.37
成本法核算的长期股权投资收益                                                        15,000,000.00
                        合         计                                               16,017,489.73                       6,920,948.49


                                                                - 69 -
                                                                              蓝帆医疗股份有限公司
                                                                                       财务报表附注
                                                               2017 年 1 月 1 日—2017 年 12 月 31 日


     十五、 补充资料
     (一) 当期非经常性损益明细表

                               项   目                                            金      额

1.非流动资产处置损益,包括已计提资产减值准备的冲销部分                                    -6,820,514.05
2.计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定
                                                                                               4,691,602.60
额或定量享受的政府补助除外)
3.除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资
产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、                             1,278,435.62
交易性金融负债和可供出售金融资产取得的投资收益
4.除上述各项之外的其他营业外收入和支出                                                        2,508,265.58

5.所得税影响额                                                                                 -699,310.62

6.少数股东影响额                                                                                18,151.52

                               合   计                                                          976,630.65




     (二) 净资产收益率和每股收益

                                             加权平均净资产                  每股收益
                                                  收益率
                  报告期利润                                     基本每股收益           稀释每股收益
                                                  (%)
                                             本年度   上年度   本年度    上年度        本年度      上年度
归属于公司普通股股东的净利润                 14.87     14.66     0.41      0.37         0.41       0.37
扣除非经常性损益后归属于公司普通股股东的
                                             14.87     13.02     0.41      0.33         0.41       0.33
净利润




                                                                          蓝帆医疗股份有限公司

                                                                          二○一八年二月十三日




第 17 页至第 70 页的财务报表附注由下列负责人签署

法定代表人                          主管会计工作负责人                  会计机构负责人


签名:                              签名:                              签名:


日期:                              日期:                              日期:


                                             - 70 -

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