002950 深市 奥美医疗

奥美医疗用品股份有限公司

  2022 年半年度财务报告

    2022 年 8 月 30 日


                目录


一、审计报告 ......3
二、财务报表 ......3
三、公司基本情况...... 28
四、财务报表的编制基础 ...... 28
五、重要会计政策及会计估计...... 28
六、税项 ......51
七、合并财务报表项目注释...... 52
八、合并范围的变更 ......104
九、在其他主体中的权益 ......107
十、与金融工具相关的风险......113
十一、公允价值的披露......115
十二、关联方及关联交易 ......116
十三、股份支付......120
十四、承诺及或有事项......121
十五、资产负债表日后事项......121
十六、其他重要事项 ......122
十七、母公司财务报表主要项目注释......123
十八、补充资料......132

                        财务报告

一、审计报告
半年度报告是否经过审计
□是 否
公司半年度财务报告未经审计。
二、财务报表
财务附注中报表的单位为：元
1、合并资产负债表
编制单位：奥美医疗用品股份有限公司

                                                                                                单位：元

              项目                        2022 年 6 月 30 日                    2022 年 1 月 1 日

 流动资产：

  货币资金                                            401,532,105.88                    678,462,944.11

  结算备付金

  拆出资金

  交易性金融资产                                              210.46                      8,137,221.68

  衍生金融资产

  应收票据                                            42,277,000.00                      84,089,500.00

  应收账款                                            502,029,260.61                    425,145,128.23

  应收款项融资                                        28,877,878.86                      17,991,665.94

  预付款项                                            66,751,377.13                      37,555,079.04

  应收保费

  应收分保账款

  应收分保合同准备金

  其他应收款                                          56,916,259.20                      56,581,542.20

    其中：应收利息                                    11,952,602.72

          应收股利

  买入返售金融资产

  存货                                                853,700,859.44                    846,628,943.74

  合同资产

  持有待售资产

  一年内到期的非流动资产                              16,179,843.12                      5,236,229.80

  其他流动资产                                        713,224,312.81                      83,272,128.46

 流动资产合计                                        2,681,489,107.51                  2,243,100,383.20

 非流动资产：


  发放贷款和垫款

  债权投资

  其他债权投资

  长期应收款                                                                              17,053,140.19

  长期股权投资                                        757,095,137.75                    748,690,952.55

  其他权益工具投资                                      9,600,000.00                      9,600,000.00

  其他非流动金融资产                                      379,892.28                        391,345.86

  投资性房地产                                        14,373,290.14                      15,218,074.75

  固定资产                                          1,552,570,596.16                  1,562,915,405.07

  在建工程                                            182,458,662.69                      38,244,330.68

  生产性生物资产

  油气资产

  使用权资产                                          64,292,920.04                      2,793,928.61

  无形资产                                            230,073,263.68                    234,746,052.04

  开发支出

  商誉                                                25,993,670.24                      25,993,670.24

  长期待摊费用                                          3,504,923.14                      1,135,455.10

  递延所得税资产                                      71,548,782.64                      64,000,332.29

  其他非流动资产                                      65,805,004.00                      40,945,940.52

非流动资产合计                                      2,977,696,142.76                  2,761,728,627.90

资产总计                                            5,659,185,250.27                  5,004,829,011.10

流动负债：

  短期借款                                          1,412,395,128.72                  1,059,561,385.36

  向中央银行借款

  拆入资金

  交易性金融负债                                      34,937,636.39

  衍生金融负债

  应付票据                                              5,000,000.00

  应付账款                                            291,638,400.24                    253,855,699.35

  预收款项                                                                                    400,000.00

  合同负债                                              6,482,000.47                      7,799,367.02

  卖出回购金融资产款

  吸收存款及同业存放

  代理买卖证券款

  代理承销证券款

  应付职工薪酬                                        74,481,172.54                      72,470,229.88

  应交税费                                            77,239,177.78                      48,865,911.15

  其他应付款                                          35,312,256.65                      29,300,779.25

    其中：应付利息

          应付股利

  应付手续费及佣金

  应付分保账款


  持有待售负债

  一年内到期的非流动负债                              112,013,165.59                    101,362,096.94

  其他流动负债                                        20,380,871.08                      64,975,611.17

 流动负债合计                                        2,069,879,809.46                  1,638,591,080.12

 非流动