海南高速公路股份有限公司监事会
关于会计差错更正及追溯调整事项的说明
海南高速公路股份有限公司（以下简称“公司”或“本公司”）于2018年4月23日召开第六届监事会第十三次会议，审议通过《关于联营企业前期差错更正追溯调整的议案》，现将前期会计差错更正及追溯调整情况的有关事项说明如下：
一、本次会计差错更正的原因及内容
公司联营企业海南海控小额贷款有限公司（以下简称“海控小贷公司”）2017年度年报审计机构发现其业经审计的前期财务报表存在会计差错，海控小贷公司已采用追溯重述法对前期差错进行了追溯调整（2013至2016年度）并向本公司提交了2017年度审计报告。
根据《企业会计准则第28号——会计政策、会计估计变更和差错更正》的规定，本公司2017年度采用追溯重述法调整了以前年度（2013至2016年度）确认的投资收益、长期股权账面价值、盈余公积、未分配利润，
二、海控小贷公司前期差错更正追溯调整对本公司财务状况和经营成果的影响。
1. 2017年年度财务报表影响如下
（1）母公司财务报表
||||||
|-|-|-|-|-|
|报表项目|期末/本期金额|期初/上年同期金额|||
|||调整前|调整金额|调整后|
|长期股权投资|801,773,186.35|853,863,081.53|-23,335,849.99|830,527,231.54|
|非流动资产合计|1,066,544,349.68|1,155,619,204.43|-23,335,849.99|1,132,283,354.44|
|资产总计|2,850,031,646.23|2,844,236,960.74|-23,335,849.99|2,820,901,110.75|
|盈余公积|356,048,689.17|352,359,382.78|-1,456,949.99|350,902,432.79|
|未分配利润|218,560,495.44|194,123,088.04|-21,878,900.00|172,244,188.04|

所有者权益合计 2,527,578,893.74 2,500,041,613.91 -23,335,849.99 2,476,705,763.92
||||||
|-|-|-|-|-|
|负债和所有者权益总计|2,850,031,646.23|2,844,236,960.74|-23,335,849.99|2,820,901,110.75|
|投资收益|35,220,503.41|15,212,496.56|-153,949.95|15,058,546.61|
|营业利润|73,328,966.42|54,128,793.94|-153,949.95|53,974,843.99|
|利润总额|72,994,687.64|54,458,402.49|-153,949.95|54,304,452.54|
|净利润|51,462,563.78|36,273,423.44|-153,949.95|36,119,473.49|
|持续经营净利润|51,462,563.78|36,273,423.44|-153,949.95|36,119,473.49|
|综合收益总额|51,462,563.78|48,949,176.86|-153,949.95|48,795,226.91|

（2）合并财务报表
||||||
|-|-|-|-|-|
|报表项目|期末/本期金额|期初/上年同期金额|||
|||调整前|调整金额|调整后|
|长期股权投资|639,195,737.14|655,793,843.82|-23,335,849.99|632,457,993.83|
|非流动资产合计|993,111,303.66|1,090,215,634.36|-23,335,849.99|1,066,879,784.37|
|资产总计|3,174,566,856.65|3,126,617,849.93|-23,335,849.99|3,103,281,999.94|
|盈余公积|356,048,689.17|352,359,382.78|-1,456,949.99|350,902,432.79|
|未分配利润|348,558,364.22|279,794,935.89|-21,878,900.00|257,916,035.89|
|归属于母公司所有者权益合计|2,658,526,599.52|2,586,663,298.76|-23,335,849.99|2,563,327,448.77|
|所有者权益合计|2,664,280,438.69|2,595,900,837.76|-23,335,849.99|2,572,564,987.77|
|负债和所有者权益总计|3,174,566,856.65|3,126,617,849.93|-23,335,849.99|3,103,281,999.94|
|投资收益|41,104,768.40|21,770,279.17|-153,949.95|21,616,329.22|
|营业利润|129,746,055.56|85,401,181.49|-153,949.95|85,247,231.54|
|利润总额|129,361,153.94|84,411,780.06|-153,949.95|84,257,830.11|
|净利润|94,306,799.98|61,792,942.74|-153,949.95|61,638,992.79|
|持续经营净利润|94,306,799.98|61,792,942.74|-153,949.95|61,638,992.79|
|归属于母公司股东的净|94,310,561.40|63,414,109.08|-153,949.95|63,260,159.13|

利润
||||||
|-|-|-|-|-|
|综合收益总额|94,306,799.98|74,468,696.16|-153,949.95|74,314,746.21|
|归属于母公司所有者的综合收益总额|94,310,561.40|76,089,862.50|-153,949.95|75,935,912.55|

2. 2016年年度财务报表影响如下
（1）母公司财务报表
|||||
|-|-|-|-|
|报表项目（期末余额）|调整前金额|调整金额|调整后金额|
|长期股权投资|853,863,081.53|-23,335,849.99|830,527,231.54|
|非流动资产合计|1,155,619,204.43|-23,335,849.99|1,132,283,354.44|
|资产总计|2,844,236,960.74|-23,335,849.99|2,820,901,110.75|
|盈余公积|352,359,382.78|-1,456,949.99|350,902,432.79|
|未分配利润|194,123,088.04|-21,878,900.00|172,244,188.04|
|所有者权益合计|2,500,041,613.91|-23,335,849.99|2,476,705,763.92|
|负债和所有者权益总计|2,844,236,960.74|-23,335,849.99|2,820,901,110.75|
|投资收益|15,212,496.56|-153,949.95|15,058,546.61|
|营业利润|54,128,793.94|-153,949.95|53,974,843.99|
|利润总额|54,458,402.49|-153,949.95|54,304,452.54|
|净利润|36,273,423.44|-153,949.95|36,119,473.49|
|综合收益总额|48,949,176.86|-153,949.95|48,795,226.91|

（2）合并财务报表
|||||
|-|-|-|-|
|报表项目（期末余额）|调整前金额|调整金额|调整后金额|
|长期股权投资|655,793,843.82|-23,335,849.99|632,457,993.83|
|非流动资产合计|1,090,215,634.36|-23,335,849.99|1,066,879,784.37|
|资产总计|3,126,617,849.93|-23,335,849.99|3,103,281,999.94|
|盈余公积|352,359,382.78|-1,456,949.99|350,902,432.79|

未分配利润 279,794,935.89 -21,878,900.00 257,916,035.89
|||||
|-|-|-|-|
|归属于母公司所有者权益合计|2,586,663,298.76|-23,335,849.99|2,563,327,448.77|
|所有者权益合计|2,595,900,837.76|-23,335,849.99|2,572,564,987.77|
|负债和所有者权益总计|3,126,617,849.93|-23,335,849.99|3,103,281,999.94|
|投资收益|21,770,279.17|-153,949.95|21,616,329.22|
|营业利润|85,401,181.49|-153,949.95|85,247,231.54|
|利润总额|84,411,780.06|-153,949.95|84,257,830.11|
|净利润|61,792,942.74|-153,949.95|61,638,992.79|
|归属于母公司所有者的净利润|63,414,109.08|-153,949.95|63,260,159.13|
|综合收益总额|74,468,696.16|-153,949.95|74,314,746.21|
|归属于母公司所有者的综合收益总额|76,089,862.50|-153,949.95|75,935,912.55|

3. 2015年年度财务报表影响如下
（1）母公司财务报表
|||||
|-|-|-|-|
|报表项目（期末余额）|调整前金额|调整金额|调整后金额|
|长期股权投资|847,637,888.66|-23,181,900.04|824,455,988.62|
|非流动资产合计|1,198,318,917.07|-23,181,900.04|1,175,137,017.03|
|资产总计|2,791,710,229.54|-23,181,900.04|2,768,528,329.50|
|盈余公积|348,732,040.44|-1,441,555.00|347,290,485.44|
|未分配利润|161,477,006.94|-21,740,345.04|139,736,661.90|
|所有者权益合计|2,454,803,435.35|-23,181,900.04|2,431,621,535.31|
|负债和所有者权益总计|2,791,710,229.54|-23,181,900.04|2,768,528,329.50|
|投资收益|42,430,858.94|-8,766,349.99|33,664,508.95|
|营业利润|-149,932,148.97|-8,766,349.99|-158,698,498.96|
|利润总额|-150,569,280.59|-8,766,349.99|-159,335,630.58|
|净利润|-163,996,365.16|-8,766,349.99|-172,762,715.15|

综合收益总额 -163,996,365.16 -8,766,349.99 -172,762,715.15
（2）合并财务报表
|||||
|-|-|-|-|
|报表项目（期末余额）|调整前金额|调整金额|调整后金额|
|长期股权投资|649,456,721.38|-23,181,900.04|626,274,821.34|
|非流动资产合计|1,092,404,353.00|-23,181,900.04|1,069,222,452.96|
|资产总计|3,124,645,739.01|-23,181,900.04|3,101,463,838.97|
|盈余公积|348,732,040.44|-1,441,555.00|347,290,485.44|
|未分配利润|220,008,169.15|-21,740,345.04|198,267,824.11|
|归属于母公司所有者权益合计|2,514,284,434.56|-23,181,900.04|2,491,102,534.52|
|所有者权益合计|2,525,143,139.90|-23,181,900.04|2,501,961,239.86|
|负债和所有者权益总计|3,124,645,739.01|-23,181,900.04|3,101,463,838.97|
|投资收益|50,955,655.27|-8,766,349.99|42,189,305.28|
|营业利润|-134,359,834.56|-8,766,349.99|-143,126,184.55|
|利润总额|-199,920,974.48|-8,766,349.99|-208,687,324.47|
|净利润|-226,816,171.15|-8,766,349.99|-235,582,521.14|
|归属于母公司所有者的净利润|-226,783,503.91|-8,766,349.99|-235,549,853.90|
|综合收益总额|-226,816,171.15|-8,766,349.99|-235,582,521.14|
|归属于母公司所有者的综合收益总额|-226,783,503.91|-8,766,349.99|-235,549,853.90|

4. 2014年年度财务报表影响如下
（1）母公司财务报表
|||||
|-|-|-|-|
|报表项目（期末余额）|调整前金额|调整金额|调整后金额|
|长期股权投资|1,022,450,555.71|-14,415,550.05|1,008,035,005.66|
|非流动资产合计|1,361,612,131.51|-14,415,550.05|1,347,196,581.46|
|资产总计|3,016,696,339.47|-14,415,550.05|3,002,280,789.42|

盈余公积 348,732,040.44 -1,441,555.00 347,290,485.44
|||||
|-|-|-|-|
|未分配利润|325,473,372.10|-12,973,995.05|312,499,377.05|
|所有者权益合计|2,617,558,711.83|-14,415,550.05|2,603,143,161.78|
|负债和所有者权益总计|3,016,696,339.47|-14,415,550.05|3,002,280,789.42|
|投资收益|67,219,511.65|-10,702,008.42|56,517,503.23|
|营业利润|87,775,029.58|-10,702,008.42|77,073,021.16|
|利润总额|83,505,388.78|-10,702,008.42|72,803,380.36|
|净利润|75,238,771.22|-10,702,008.42|64,536,762.80|
|综合收益总额|75,273,601.45|-10,702,008.42|64,571,593.03|

（2）合并财务报表
|||||
|-|-|-|-|
|报表项目（期末余额）|调整前金额|调整金额|调整后金额|
|长期股权投资|637,704,505.71|-14,415,550.05|623,288,955.66|
|非流动资产合计|1,076,585,865.33|-14,415,550.05|1,062,170,315.28|
|资产总计|3,265,783,729.88|-14,415,550.05|3,251,368,179.83|
|盈余公积|348,732,040.44|-1,441,555.00|347,290,485.44|
|未分配利润|446,791,673.06|-12,973,995.05|433,817,678.01|
|归属于母公司所有者权益合计|2,739,826,849.79|-14,415,550.05|2,725,411,299.74|
|所有者权益合计|2,750,718,222.37|-14,415,550.05|2,736,302,672.32|
|负债和所有者权益总计|3,265,783,729.88|-14,415,550.05|3,251,368,179.83|
|投资收益|55,265,933.65|-10,702,008.42|44,563,925.23|
|营业利润|55,204,765.68|-10,702,008.42|44,502,757.26|
|利润总额|62,536,551.79|-10,702,008.42|51,834,543.37|
|净利润|50,449,711.78|-10,702,008.42|39,747,703.36|
|归属于母公司所有者的净利润|50,441,030.63|-10,702,008.42|39,739,022.21|
|综合收益总额|50,484,542.01|-10,702,008.42|39,782,533.59|
|归属于母公司所有者的综合收|50,475,860.86|-10,702,008.42|39,773,852.44|

益总额
5. 2013年年度财务报表影响如下
（1）母公司财务报表
|||||
|-|-|-|-|
|报表项目 （期末余额）|调整前金额|调整金额|调整后金额|
|长期股权投资|1,000,016,879.42|-3,713,541.63|996,303,337.79|
|非流动资产合计|1,399,559,809.14|-3,713,541.63|1,395,846,267.51|
|资产总计|3,090,119,833.61|-3,713,541.63|3,086,406,291.98|
|盈余公积|341,208,163.32|-371,354.16|340,836,809.16|
|未分配利润|307,199,893.00|-3,342,187.47|303,857,705.53|
|所有者权益合计|2,590,982,747.12|-3,713,541.63|2,587,269,205.49|
|负债和所有者权益总计|3,090,119,833.61|-3,713,541.63|3,086,406,291.98|
|投资收益|134,061,070.42|-3,713,541.63|130,347,528.79|
|营业利润|115,303,010.49|-3,713,541.63|111,589,468.86|
|利润总额|110,523,589.05|-3,713,541.63|106,810,047.42|
|净利润|81,397,225.93|-3,713,541.63|77,683,684.30|
|综合收益总额|83,276,410.25|-3,713,541.63|79,562,868.62|

（2）合并财务报表
|||||
|-|-|-|-|
|报表项目 （期末余额）|调整前金额|调整金额|调整后金额|
|长期股权投资|614,441,840.11|-3,713,541.63|610,728,298.48|
|非流动资产合计|1,102,092,520.60|-3,713,541.63|1,098,378,978.97|
|资产总计|3,215,392,009.86|-3,713,541.63|3,211,678,468.23|
|盈余公积|341,208,163.32|-371,354.16|340,836,809.16|
|未分配利润|453,315,934.55|-3,342,187.47|449,973,747.08|
|归属于母公司所有者权益合计|2,738,048,625.67|-3,713,541.63|2,734,335,084.04|
|所有者权益合计|2,748,931,317.10|-3,713,541.63|2,745,217,775.47|
|负债和所有者权益总计|3,215,392,009.86|-3,713,541.63|3,211,678,468.23|

投资收益 48,742,700.44 -3,713,541.63 45,029,158.81
|||||
|-|-|-|-|
|营业利润|171,196,433.77|-3,713,541.63|167,482,892.14|
|利润总额|170,133,599.17|-3,713,541.63|166,420,057.54|
|净利润|135,230,694.48|-3,713,541.63|131,517,152.85|
|归属于母公司所有者的净利润|135,754,144.88|-3,713,541.63|132,040,603.25|
|综合收益总额|137,109,878.80|-3,713,541.63|133,396,337.17|
|归属于母公司所有者的综合收益总额|137,633,329.20|-3,713,541.63|133,919,787.57|

三、本次更正对公司当期利润的影响
本次会计差错更正事项对公司2017年度报告的净利润无影响。
四、公司监事会说明
公司监事会认为：本次会计差错更正符合《企业会计准则》及《公开发行证券的公司信息披露编报规则第 19号—财务信息的更正及相关披露》的有关规定，董事会关于本次差错更正事项的审议和表决程序符合法律、法规以及《公司章程》等有关规定，不存在损害公司及股东利益的情形。监事会同意本次会计差错更正事项。
五、备查文件
第六届董事会第十五次会议决议。
特此说明。
海南高速公路股份有限公司
监事会