监管法规、公司管理等方面的要求，将以四大板块作为确定经营分部，但由于大医疗板块目前业务规模未达到 10%，暂列其他，具体分部情况如下：

•大南药分部：中西成药、化学原料药、天然药物、生物医药、化学原料药中间体的研究开发、制造与销售；

•大健康分部：大健康产品的研究开发、生产与销售；

•大商业分部：西药、中药和医疗器械的批发、零售和进出口业务。

分部间转移价格参照向第三方销售所采用的价格确定。

资产和负债根据分部的经营进行分配，间接归属于各分部的费用按照收入比例在分部之间进行分配。

# (1) 2016 年度及于 2016 年 12 月 31 日分部信息列示如下：

<table><tr><td></td><td>大南药</td><td>大健康</td><td>大商业</td><td>其他</td><td>分部间抵销</td><td>合计</td></tr><tr><td>对外交易收入</td><td>7,019,333,990.54</td><td>7,769,472,680.57</td><td>5,170,595,594.73</td><td>76,279,233.53</td><td>-</td><td>20,035,681,499.37</td></tr><tr><td>分部间交易收入</td><td>362,058,069.77</td><td>14,409,500.90</td><td>6,211,880,839.11</td><td>132,586,479.33</td><td>(6,720,934,889.11)</td><td>-</td></tr><tr><td>利息收入</td><td>(24,537,249.28)</td><td>(56,898,929.13)</td><td>(4,346,084.48)</td><td>(38,254,530.89)</td><td>1,850,210.41</td><td>(122,186,583.37)</td></tr><tr><td>利息费用</td><td>21,801,112.56</td><td>-</td><td>48,349,681.46</td><td>18,730,302.15</td><td>(68,197,035.17)</td><td>20,684,061.00</td></tr><tr><td>对 联 营 和 合 营
企业的投资收益</td><td>6,877,946.28</td><td>-</td><td>801,062.50</td><td>184,378,081.23</td><td>2,402,821.22</td><td>194,459,911.23</td></tr><tr><td>资产减值损失</td><td>(1,271,157.67)</td><td>263,769.80</td><td>971,484.77</td><td>934,282.20</td><td>5,830,514.74</td><td>6,728,893.84</td></tr><tr><td>折旧费和摊销费</td><td>200,324,561.75</td><td>17,074,294.30</td><td>7,383,704.06</td><td>18,306,310.05</td><td>(144,105.00)</td><td>242,944,765.16</td></tr><tr><td>利润总额</td><td>936,405,138.93</td><td>621,205,532.83</td><td>73,083,539.18</td><td>785,504,217.43</td><td>(471,145,030.03)</td><td>1,945,053,398.34</td></tr><tr><td>所得税费用</td><td>53,410,776.16</td><td>188,857,254.61</td><td>17,424,259.48</td><td>113,599,134.78</td><td>13,087,978.14</td><td>386,379,403.17</td></tr><tr><td>净利润(含少数
股东损益)</td><td>882,994,362.77</td><td>432,348,278.22</td><td>55,659,279.70</td><td>671,905,082.65</td><td>(484,233,008.17)</td><td>1,558,673,995.17</td></tr><tr><td>资产总额</td><td>8,215,356,021.51</td><td>4,536,823,808.46</td><td>4,006,996,218.57</td><td>16,144,661,530.04</td><td>(7,006,667,358.04)</td><td>25,897,170,220.54</td></tr><tr><td>负债总额</td><td>4,671,712,476.03</td><td>3,777,036,736.50</td><td>3,737,139,513.69</td><td>609,593,407.39</td><td>(4,552,102,361.34)</td><td>8,243,379,772.27</td></tr><tr><td>对联营企业和合
营企业的长期股
权投资</td><td>81,955,813.17</td><td>-</td><td>61,624,075.01</td><td>2,146,863,574.52</td><td>-</td><td>2,290,443,462.70</td></tr><tr><td>长期股权投资以
外的其他非流动
资产增加额</td><td>463,602,322.19</td><td>105,722,329.63</td><td>8,500,773.52</td><td>50,728,219.02</td><td>-</td><td>628,553,644.36</td></tr></table>

# (2) 2015 年度及于 2015 年 12 月 31 日分部信息列示如下：

<table><tr><td></td><td>大南药</td><td>大健康</td><td>大商业</td><td>其他</td><td>分部间抵销</td><td>合计</td></tr><tr><td>对外交易收入</td><td>6,865,581,579.02</td><td>7,768,545,826.20</td><td>4,460,171,397.89</td><td>30,359,495.79</td><td>-</td><td>19,124,658,298.90</td></tr><tr><td>分部间交易收入</td><td>2,528,796,429.66</td><td>14,324,671.82</td><td>6,338,750,490.42</td><td>119,023,463.64</td><td>(9,000,895,055.54)</td><td>-</td></tr><tr><td>利息收入</td><td>(14,494,877.34)</td><td>(38,840,735.75)</td><td>(13,647,554.93)</td><td>(6,411,454.41)</td><td>8,348,716.50</td><td>(65,045,905.93)</td></tr><tr><td>利息费用</td><td>28,286,228.36</td><td>371,888.38</td><td>69,126,445.92</td><td>27,809,036.77</td><td>(84,878,879.26)</td><td>40,714,720.17</td></tr><tr><td>对 联 营 和 合 营
企业的投资收益</td><td>11,196,316.81</td><td>-</td><td>-</td><td>198,837,752.58</td><td>(3,188,929.81)</td><td>206,845,139.58</td></tr></table>

<table><tr><td></td><td>大南药</td><td>大健康</td><td>大商业</td><td>其他</td><td>分部间抵销</td><td>合计</td></tr><tr><td>资产减值损失</td><td>6,247,251.92</td><td>6,505.17</td><td>40,378,282.05</td><td>-</td><td>(10,319,168.52)</td><td>36,312,870.62</td></tr><tr><td>折旧费和摊销费</td><td>191,320,358.76</td><td>8,825,361.94</td><td>7,392,484.35</td><td>16,475,299.77</td><td>(144,105.00)</td><td>223,869,399.82</td></tr><tr><td>利润总额</td><td>719,144,624.97</td><td>522,681,959.48</td><td>45,363,190.73</td><td>762,791,912.55</td><td>(421,859,614.13)</td><td>1,628,122,073.60</td></tr><tr><td>所得税费用</td><td>50,699,668.72</td><td>132,138,504.96</td><td>10,444,321.98</td><td>77,704,798.00</td><td>11,847,807.75</td><td>282,835,101.41</td></tr><tr><td>净利润(含少数
股东损益)</td><td>668,444,956.24</td><td>390,543,454.52</td><td>34,918,868.75</td><td>685,087,114.55</td><td>(433,707,421.87)</td><td>1,345,286,972.19</td></tr><tr><td>资产总额</td><td>7,704,680,636.46</td><td>3,883,794,696.88</td><td>4,374,126,249.76</td><td>8,017,210,356.26</td><td>(8,109,234,672.16)</td><td>15,870,577,267.20</td></tr><tr><td>负债总额</td><td>4,442,907,371.01</td><td>3,275,323,820.46</td><td>4,142,247,157.89</td><td>1,067,328,341.52</td><td>(5,741,162,572.59)</td><td>7,186,644,118.29</td></tr><tr><td>对联营企业和合
营企业的长期股
权投资</td><td>128,016,390.34</td><td>-</td><td>-</td><td>1,983,196,586.10</td><td>-</td><td>2,111,212,976.44</td></tr><tr><td>长期股权投资以
外的其他非流动
资产增加额</td><td>309,237,055.63</td><td>146,876,826.70</td><td>19,207,211.50</td><td>129,766,380.84</td><td>-</td><td>605,087,474.67</td></tr></table>

本集团在国内及其他国家和地区的对外交易收入总额，以及本集团位于国内及其他国家和地区的除金融资产及递延所得税资产之外的非流动资产总额列示如下：

<table><tr><td>对外交易收入</td><td>2016 年度</td><td>2015 年度</td></tr><tr><td>中国</td><td>19,966,567,906.17</td><td>18,925,851,715.62</td></tr><tr><td>其他国家/地区</td><td>69,113,593.20</td><td>198,806,583.28</td></tr><tr><td></td><td>20,035,681,499.37</td><td>19,124,658,298.90</td></tr></table>

<table><tr><td>非流动资产总额</td><td>2016 年 12 月 31 日</td><td>2015 年 12 月 31 日</td></tr><tr><td>中国</td><td>5,920,389,492.25</td><td>5,639,816,203.36</td></tr><tr><td>其他国家/地区</td><td>19,704,081.33</td><td>19,855,998.99</td></tr><tr><td></td><td>5,940,093,573.58</td><td>5,659,672,202.35</td></tr></table>

# 十八 公司财务报表主要项目注释

# (1) 应收账款

# (a) 应收账款按其入账日期的账龄分析如下：

<table><tr><td></td><td>2016 年 12 月 31 日</td><td>2015 年 12 月 31 日</td></tr><tr><td>1 年以内</td><td>326,272,130.74</td><td>335,235,055.50</td></tr><tr><td>1 至 2 年</td><td>12,745,909.87</td><td>39,709,959.86</td></tr><tr><td>2 至 3 年</td><td>16,149.24</td><td>223.20</td></tr><tr><td>3 至 4 年</td><td>-</td><td>20,502.80</td></tr><tr><td>4 至 5 年</td><td>15,834.58</td><td>1,552,184.23</td></tr><tr><td>5 年以上</td><td>3,257,329.52</td><td>2,921,502.04</td></tr><tr><td></td><td>342,307,353.95</td><td>379,439,427.63</td></tr><tr><td>减：坏账准备</td><td>7,812,154.25</td><td>11,796,914.32</td></tr><tr><td></td><td>334,495,199.70</td><td>367,642,513.31</td></tr></table>