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中审会计师事务所有限公司ChinaAuditCertifiedPublicAccountantsltd审计报告AuditReport安信证券股份有限公司2007年度财务报表审计中国·北京CHINA.BEIJING目录1.审计报告···························································································12.资产负债表······················································································33.利润表·······························································································44．现金流量表······················································································55.合并股东权益变动表·······································································66.母公司股东权益变动表···································································77.会计报表附注···················································································8中审会计师事务所有限公司ChinaAuditCertifiedPublicAccountantsLtd审计报告中审审字[2008]第8129号安信证券股份有限公司全体股东：我们审计了后附的安信证券股份有限公司（以下简称“安信证券”）财务报表，包括2007年12月31日的资产负债表和合并资产负债表，2007年度的利润表和合并利润表、股东权益变动表和合并股东权益变动表、现金流量表和合并现金流量表以及财务报表附注。一、管理层对财务报表的责任按照企业会计准则的规定编制财务报表是安信证券管理层的责任。这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报；（2）选择和运用恰当的会计政策；（3）作出合理的会计估计。二、注册会计师的责任我们的责任是在实施审计工作的基础上对财务报表发表审计意见。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。中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。审计工作涉及实施审计程序，以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断，包括对由于舞弊1中审会计师事务所有限公司ChinaAuditCertifiedPublicAccountantsLtd或错误导致的财务报表重大错报风险的评估。在进行风险评估时，我们考虑与财务报表编制相关的内部控制，以设计恰当的审计程序。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性，以及评价财务报表的总体列报。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、审计意见我们认为，安信证券财务报表已经按照企业会计准则的规定编制，在所有重大方面公允反映了安信证券2007年12月31日的财务状况以及2007年度的经营成果和现金流量。中审会计师事务所有限公司中国注册会计师：崔江涛中国·北京中国注册会计师：曹立星2008年3月10日2资产负债表编制单位：安信证券股份有限公司2007-12-31单位:人民币元项目行次年末数年初数项目行次年末数年初数合并母公司合并母公司合并母公司合并母公司资产：负债：货币资金127,135,925,999.4827,044,199,466.606,978,928,088.406,978,928,088.40短期借款21----其中：客户资金存款224,373,791,730.7524,372,088,295.855,440,399,201.165,440,399,201.16其中：质押借款22----结算备付金31,744,793,179.091,738,770,465.374,797,342,294.384,797,342,294.38拆入资金23----其中：客户备付金41,481,654,983.921,481,654,983.924,683,845,544.104,683,845,544.10交易性金融负债24----拆出资金5----衍生金融负债25----交易性金融资产6643,618,597.71642,193,297.71113,588,565.10113,588,565.10卖出回购金融资产款26----衍生金融资产7----代理买卖证券款2726,177,283,132.6126,175,582,505.8212,520,884,242.4812,520,884,242.48买入返售金融资产8----代理承销证券款28----应收利息915,522,228.9215,522,228.923,606,007.333,606,007.33应付职工薪酬29437,560,053.89437,560,053.8928,121,486.1828,121,486.18存出保证金10491,983,053.76491,983,053.76150,431,216.03150,431,216.03应交税费301,004,409,718.421,004,264,258.3077,906,213.1477,906,213.14可供出售金融资产11384,952,726.16384,952,726.16--应付利息317,994,699.267,994,699.263,621,908.103,621,908.10持有至到期投资12----预计负债32----长期股权投资131,400,000.00109,000,000.00--长期借款33----投资性房地产14----应付债券34----固定资产15293,499,707.69280,875,163.01313,083,007.99313,083,007.99递延所得税负债3544,418,536.0344,277,306.036,780,866.886,780,866.88无形资产1647,243,234.2145,761,080.2141,492,440.1641,492,440.16其他负债36541,324,120.16531,842,307.81460,346,527.03460,346,527.03其中：交易席位费1726,532,002.1626,532,002.1629,614,563.6029,614,563.60负债合计3728,212,990,260.3728,201,521,131.1113,097,661,243.8113,097,661,243.81递延所得税资产1856,463,153.5356,463,153.534,641,222.534,641,222.53股东权益：其他资产19514,251,320.61503,804,508.102,328,083,947.192,328,083,947.19股本381,510,000,000.001,510,000,000.001,510,000,000.001,510,000,000.00资本公积39172,703,808.69172,703,808.69--减：库存股40----盈余公积41238,623,156.88238,623,156.888,046,941.058,046,941.05一般风险准备42469,199,372.71469,199,372.718,046,941.058,046,941.05未分配利润43719,673,403.24721,477,673.98107,441,663.20107,441,663.20外币报表折算差额44归属于母公司股东权益合计453,110,199,741.523,112,004,012.261,633,535,545.301,633,535,545.30少数股东权益466,463,199.27股东权益合计473,116,662,940.793,112,004,012.261,633,535,545.301,633,535,545.30资产总计2031,329,653,201.1631,313,525,143.3714,731,196,789.1114,731,196,789.11负债和股东权益总计4831,329,653,201.1631,313,525,143.3714,731,196,789.1114,731,196,789.11补充资料：代保管证券（面值）0.00元；受托投资管理业务收到的存入银行的客户资金存款0.00元；受托投资0.00元；受托投资管理业务转到结算备付金的客户备付金0.00元。受托资金0.00元；公司法定代表人：牛冠兴主管会计工作负责人：阴秀生会计机构负责人：余斌3利润表编制单位：安信证券股份有限公司2007年度单位:人民币元项目行次本年实际数上年实际数合并母公司合并母公司一、营业收入15,165,153,294.185,163,733,211.54368,374,957.11368,374,957.11手续费及佣金净收入24,334,569,903.774,334,569,903.77292,593,483.68292,593,483.68其中：代理买卖证券业务净收入34,274,165,469.694,274,165,469.69285,090,124.28285,090,124.28证券承销业务净收入460,300,006.0060,300,006.007,503,359.407,503,359.40受托客户资产管理业务净收入5----利息净收入6207,920,764.08207,816,073.7419,449,820.7619,449,820.76投资收益（损失以“-”号填列）7579,397,095.51578,646,623.2110,576,660.3710,576,660.37其中：对联营企业和合营企业的投资收益8----公允价值变动收益（损失以“-”号填列）9-9,270,226.50-9,835,146.5045,205,779.1745,205,779.17汇兑收益（损失以“-”号填列）10-2,563,522.85-2,563,522.85-52,376.24-52,376.24其他业务收入1155,099,280.1755,099,280.17601,589.37601,589.37二、营业支出121,752,414,359.361,749,310,791.54177,831,094.75177,831,094.75营业税金及附加13273,575,505.07273,575,505.0717,687,968.3817,687,968.38业务及管理费141,477,364,307.081,474,215,880.64150,306,203.75150,306,203.75资产减值损失151,474,547.211,519,405.839,835,171.299,835,171.29其他业务成本16--1,751.331,751.33三、营业利润（亏损以“-”号填列）173,412,738,934.823,414,422,420.00190,543,862.36190,543,862.36加：营业外收入1823,750,802.4623,746,11