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远大控股(000626)公告正文

远大控股:2019年半年度财务报告

公告日期 2019-08-30
股票简称:远大控股 股票代码:000626
                 远大产业控股股份有限公司 2019 年半年度财务报告




远大产业控股股份有限公司

  2019 年半年度财务报告




      2019 年 08 月




                                                             1
                                                             远大产业控股股份有限公司 2019 年半年度财务报告


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:人民币元
1、合并资产负债表
编制单位:远大产业控股股份有限公司
                                       2019 年 06 月 30 日
                                                                                                       单位:元
                  项目               2019 年 6 月 30 日                        2018 年 12 月 31 日
流动资产:
     货币资金                                     3,218,302,504.73                           2,778,773,810.03
     结算备付金
     拆出资金
     交易性金融资产                                           116.70
     以公允价值计量且其变动计入当
                                                                                                     178,194.45
期损益的金融资产
     衍生金融资产                                    68,043,327.31                             85,275,697.69
     应收票据                                        33,205,588.21                             64,687,688.29
     应收账款                                       729,069,180.31                            581,906,473.44
     应收款项融资
     预付款项                                       747,777,606.24                            485,630,767.88
     应收保费
     应收分保账款
     应收分保合同准备金
     其他应收款                                     103,944,145.58                            184,953,734.75
       其中:应收利息                                     895,829.70                                 521,059.71
              应收股利
     买入返售金融资产
     存货                                           873,631,663.82                           1,035,705,307.16
     合同资产
     持有待售资产
     一年内到期的非流动资产
     其他流动资产                                   840,625,487.99                           1,350,474,123.57
流动资产合计                                      6,614,599,620.89                           6,567,585,797.26
非流动资产:
     发放贷款和垫款                                   6,968,171.00                               3,404,726.47
     债权投资
     可供出售金融资产                                                                          99,597,084.37
     其他债权投资
     持有至到期投资
     长期应收款


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                                         远大产业控股股份有限公司 2019 年半年度财务报告


   长期股权投资                     10,123,500.76                         10,523,029.15
   其他权益工具投资                101,674,068.37
   其他非流动金融资产
   投资性房地产
   固定资产                         41,068,177.77                         44,311,882.11
   在建工程
   生产性生物资产
   油气资产
   使用权资产
   无形资产                         14,972,030.00                         15,990,642.42
   开发支出
   商誉
   长期待摊费用                     18,634,647.84                         18,914,788.90
   递延所得税资产                  187,217,113.26                        194,291,160.99
   其他非流动资产                    1,716,923.04                          1,772,307.66
非流动资产合计                     382,374,632.04                        388,805,622.07
资产总计                          6,996,974,252.93                     6,956,391,419.33
流动负债:
   短期借款                        705,428,105.98                        307,899,566.28
   向中央银行借款
   拆入资金
   交易性金融负债
   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                    105,941,787.70                         60,849,707.15
   应付票据                        461,612,500.00                        516,228,597.20
   应付账款                       1,394,843,676.43                     1,925,509,013.81
   预收款项                        767,305,510.60                        505,997,998.00
   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                    109,119,108.39                        145,089,371.29
   应交税费                         51,948,905.55                        102,145,491.27
   其他应付款                       44,310,553.05                         27,836,736.85
      其中:应付利息                 3,052,357.07                          3,572,660.17
             应付股利
   应付手续费及佣金
   应付分保账款
   合同负债
   持有待售负债
   一年内到期的非流动负债            1,462,000.00                          1,450,000.00
   其他流动负债


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                                                              远大产业控股股份有限公司 2019 年半年度财务报告


流动负债合计                                         3,641,972,147.70                         3,593,006,481.85
非流动负债:
    保险合同准备金
    长期借款
    应付债券
      其中:优先股
             永续债
    租赁负债
    长期应付款
    长期应付职工薪酬                                    31,046,014.98                           46,575,842.99
    预计负债                                           586,269,095.59                          616,319,244.12
    递延收益                                             4,639,060.80                             4,639,060.80
    递延所得税负债
    其他非流动负债
非流动负债合计                                         621,954,171.37                          667,534,147.91
负债合计                                             4,263,926,319.07                         4,260,540,629.76
所有者权益:
    股本                                               542,874,902.00                          550,065,495.00
    其他权益工具
      其中:优先股
             永续债
    资本公积                                         1,294,641,221.63                         1,287,457,412.34
    减:库存股
    其他综合收益                                       -47,268,890.06                           -45,567,584.34
    专项储备
    盈余公积                                            11,342,209.81                            11,342,209.81
    一般风险准备                                             760,500.00                               711,500.00
    未分配利润                                         827,767,221.66                          781,332,726.21
归属于母公司所有者权益合计                           2,630,117,165.04                         2,585,341,759.02
    少数股东权益                                       102,930,768.82                          110,509,030.55
所有者权益合计                                       2,733,047,933.86                         2,695,850,789.57
负债和所有者权益总计                                 6,996,974,252.93                         6,956,391,419.33
法定代表人:金波                   主管会计工作负责人:于滟                         会计机构负责人:赵朝君
2、母公司资产负债表
                                                                                                        单位:元
                 项目                   2019 年 6 月 30 日                      2018 年 12 月 31 日
流动资产:
    货币资金                                            90,209,660.65                           90,483,771.63
    交易性金融资产
    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


                                                                                                                   4
                                         远大产业控股股份有限公司 2019 年半年度财务报告


   应收账款                             27,994.60                             28,247.30
   应收款项融资
   预付款项
   其他应收款                       32,798,330.28                         32,706,027.39
      其中:应收利息
             应收股利
   存货
   合同资产
   持有待售资产
   一年内到期的非流动资产
   其他流动资产                      1,482,865.51                          1,601,693.54
流动资产合计                       124,518,851.04                        124,819,739.86
非流动资产:
   债权投资
   可供出售金融资产
   其他债权投资
   持有至到期投资
   长期应收款
   长期股权投资                   3,870,000,002.00                     3,870,000,000.00
   其他权益工具投资
   其他非流动金融资产
   投资性房地产
   固定资产                          5,568,281.97                          5,837,803.39
   在建工程
   生产性生物资产
   油气资产
   使用权资产
   无形资产                         12,953,830.84                         13,225,003.60
   开发支出
   商誉
   长期待摊费用                        118,560.68                           145,872.14
   递延所得税资产
   其他非流动资产
非流动资产合计                    3,888,640,675.49                     3,889,208,679.13
资产总计                          4,013,159,526.53                     4,014,028,418.99
流动负债:
   短期借款
   交易性金融负债
   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                             11,836.00                             11,836.00


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                                               远大产业控股股份有限公司 2019 年半年度财务报告


   预收款项
   合同负债
   应付职工薪酬                                                                      395,166.67
   应交税费                                  253,687.78                              251,446.25
   其他应付款                               3,176,367.74                            3,074,978.91
      其中:应付利息
           应付股利
   持有待售负债
   一年内到期的非流动负债                   1,462,000.00                            1,450,000.00
   其他流动负债
流动负债合计                                4,903,891.52                            5,183,427.83
非流动负债:
   长期借款
   应付债券
      其中:优先股
           永续债
   租赁负债
   长期应付款
   长期应付职工薪酬
   预计负债
   递延收益
   递延所得税负债
   其他非流动负债
非流动负债合计
负债合计                                    4,903,891.52                            5,183,427.83
所有者权益:
   股本                                542,874,902.00                          550,065,495.00
   其他权益工具
      其中:优先股
           永续债
   资本公积                          3,949,374,941.06                        3,942,191,131.77
   减:库存股
   其他综合收益
   专项储备
   盈余公积                             11,342,209.81                              11,342,209.81
   未分配利润                         -495,336,417.86                         -494,753,845.42
所有者权益合计                       4,008,255,635.01                        4,008,844,991.16
负债和所有者权益总计                 4,013,159,526.53                        4,014,028,418.99
3、合并利润表
                                                                                        单位:元
                 项目       2019 年半年度                          2018 年半年度
一、营业总收入                       32,718,020,949.13                      31,060,383,452.81
   其中:营业收入                    32,718,020,949.13                      31,060,383,452.81


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                                                 远大产业控股股份有限公司 2019 年半年度财务报告


             利息收入
             已赚保费
             手续费及佣金收入
二、营业总成本                           32,710,236,219.47                    31,165,866,578.11
    其中:营业成本                       32,377,049,342.67                    30,782,261,666.29
             利息支出
             手续费及佣金支出
             退保金
             赔付支出净额
             提取保险合同准备金净额
             保单红利支出
             分保费用
             税金及附加                       5,722,237.54                         9,797,553.96
             销售费用                      224,155,196.16                        212,035,750.14
             管理费用                       81,123,625.07                         89,253,239.55
             研发费用
             财务费用                       22,185,818.03                         72,518,368.17
                 其中:利息费用             20,346,523.25                         33,130,511.53
                       利息收入             20,358,903.67                         12,707,886.47
    加:其他收益                            43,140,813.40                         65,856,634.49
         投资收益(损失以“-”号填
                                            99,244,274.47                       -153,693,927.08
列)
         其中:对联营企业和合营企业
                                               -399,528.39
的投资收益
                 以摊余成本计量的金融
资产终止确认收益(损失以“-”号填列)
         汇兑收益(损失以“-”号填列)
         净敞口套期收益(损失以“-”
号填列)
         公允价值变动收益(损失以
                                            -61,856,918.13                       189,354,775.46
“-”号填列)
         信用减值损失(损失以“-”号填
                                             -7,180,009.83
列)
         资产减值损失(损失以“-”号填
                                            17,072,879.30                        -21,405,499.05
列)
         资产处置收益(损失以“-”号填
                                                -39,782.41                          -377,014.15
列)
三、营业利润(亏损以“-”号填列)          98,165,986.46                        -25,748,155.63
    加:营业外收入                          10,792,533.97                          7,214,727.18
    减:营业外支出                            3,286,039.01                         3,094,611.19
四、利润总额(亏损总额以“-”号填列)     105,672,481.42                        -21,628,039.64
    减:所得税费用                          31,097,434.37                          7,832,208.27
五、净利润(净亏损以“-”号填列)          74,575,047.05                        -29,460,247.91


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                                            远大产业控股股份有限公司 2019 年半年度财务报告


  (一)按经营持续性分类
     1.持续经营净利润(净亏损以“-”
                                        74,575,047.05                       -29,460,247.91
号填列)
     2.终止经营净利润(净亏损以“-”
号填列)
  (二)按所有权归属分类
     1.归属于母公司所有者的净利润       46,434,495.45                       -37,188,702.08
     2.少数股东损益                     28,140,551.60                         7,728,454.17
六、其他综合收益的税后净额                937,810.47                         -5,374,495.29
  归属母公司所有者的其他综合收益
                                        -1,701,305.72                        -3,935,343.19
的税后净额
     (一)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变
动额
             2.权益法下不能转损益的其
他综合收益
             3.其他权益工具投资公允价
值变动
             4.企业自身信用风险公允价
值变动
             5.其他
     (二)将重分类进损益的其他综合
                                        -1,701,305.72                        -3,935,343.19
收益
             1.权益法下可转损益的其他
综合收益
             2.其他债权投资公允价值变

             3.可供出售金融资产公允价
值变动损益
             4.金融资产重分类计入其他
综合收益的金额
             5.持有至到期投资重分类为
可供出售金融资产损益
             6.其他债权投资信用减值准

             7.现金流量套期储备
             8.外币财务报表折算差额     -1,701,305.72                        -3,935,343.19
             9.其他
  归属于少数股东的其他综合收益的
                                         2,639,116.19                        -1,439,152.10
税后净额
七、综合收益总额                        75,512,857.52                       -34,834,743.20
     归属于母公司所有者的综合收益       44,733,189.73                       -41,124,045.27



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                                                                   远大产业控股股份有限公司 2019 年半年度财务报告


总额
    归属于少数股东的综合收益总额                               30,779,667.79                           6,289,302.07
八、每股收益:
    (一)基本每股收益                                                  0.08                                   -0.06
    (二)稀释每股收益                                                  0.08                                   -0.06
法定代表人:金波                        主管会计工作负责人:于滟                         会计机构负责人:赵朝君
4、母公司利润表
                                                                                                           单位:元
                   项目                        2019 年半年度                           2018 年半年度
一、营业收入                                                   1,171,150.38                              963,732.37
    减:营业成本                                                 189,255.62                              170,844.48
         税金及附加                                              393,704.39                              388,427.72
         销售费用
         管理费用                                              3,043,428.58                            2,684,793.44
         研发费用
         财务费用                                              -1,953,533.25                            -791,230.60
           其中:利息费用                                         12,000.00                               12,000.00
                    利息收入                                   1,967,604.66                              804,170.06
    加:其他收益                                                     252.18
         投资收益(损失以“-”号填
                                                                                                          13,321.70
列)
         其中:对联营企业和合营企
业的投资收益
                 以摊余成本计量的金融
资产终止确认收益(损失以“-”号填
列)
         净敞口套期收益(损失以
“-”号填列)
         公允价值变动收益(损失以
“-”号填列)
         信用减值损失(损失以“-”号
                                                                   -4,844.75
填列)
         资产减值损失(损失以“-”号
                                                                                                       -1,622,042.59
填列)
         资产处置收益(损失以“-”号
填列)
二、营业利润(亏损以“-”号填列)                              -506,297.53                            -3,097,823.56
    加:营业外收入                                                   909.09                                7,207.21
    减:营业外支出                                                77,184.00                               94,898.27
三、利润总额(亏损总额以“-”号填
                                                                -582,572.44                            -3,185,514.62
列)
    减:所得税费用
四、净利润(净亏损以“-”号填列)                              -582,572.44                            -3,185,514.62


                                                                                                                       9
                                                        远大产业控股股份有限公司 2019 年半年度财务报告


    (一)持续经营净利润(净亏损
                                                      -582,572.44                           -3,185,514.62
以“-”号填列)
    (二)终止经营净利润(净亏损
以“-”号填列)
五、其他综合收益的税后净额
    (一)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
变动额
             2.权益法下不能转损益的
其他综合收益
             3.其他权益工具投资公允
价值变动
             4.企业自身信用风险公允
价值变动
             5.其他
    (二)将重分类进损益的其他综
合收益
             1.权益法下可转损益的其
他综合收益
             2.其他债权投资公允价值
变动
             3.可供出售金融资产公允
价值变动损益
             4.金融资产重分类计入其
他综合收益的金额
             5.持有至到期投资重分类
为可供出售金融资产损益
             6.其他债权投资信用减值
准备
             7.现金流量套期储备
             8.外币财务报表折算差额
             9.其他
六、综合收益总额                                      -582,572.44                           -3,185,514.62
七、每股收益:
    (一)基本每股收益                                    -0.0011                                -0.0053
    (二)稀释每股收益                                    -0.0011                                -0.0053
5、合并现金流量表
                                                                                                单位:元
                   项目               2019 年半年度                         2018 年半年度
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               36,633,346,151.00                     35,017,241,785.54
    客户存款和同业存放款项净增加



                                                                                                       10
                                            远大产业控股股份有限公司 2019 年半年度财务报告



     向中央银行借款净增加额
     向其他金融机构拆入资金净增加

     收到原保险合同保费取得的现金
     收到再保险业务现金净额
     保户储金及投资款净增加额
     收取利息、手续费及佣金的现金
     拆入资金净增加额
     回购业务资金净增加额
     代理买卖证券收到的现金净额
     收到的税费返还                   278,578,894.95                        267,011,984.55
     收到其他与经营活动有关的现金      74,391,065.09                         85,785,825.87
经营活动现金流入小计                36,986,316,111.04                    35,370,039,595.96
     购买商品、接受劳务支付的现金   37,105,129,949.66                    36,235,590,947.47
     客户贷款及垫款净增加额              5,000,000.00
     存放中央银行和同业款项净增加

     支付原保险合同赔付款项的现金
     为交易目的而持有的金融资产净
增加额
     拆出资金净增加额
     支付利息、手续费及佣金的现金
     支付保单红利的现金
     支付给职工以及为职工支付的现
                                      144,708,035.53                        208,914,826.91

     支付的各项税费                    96,390,621.46                        132,659,721.00
     支付其他与经营活动有关的现金     216,001,411.59                        235,520,371.54
经营活动现金流出小计                37,567,230,018.24                    36,812,685,866.92
经营活动产生的现金流量净额            -580,913,907.20                    -1,442,646,270.96
二、投资活动产生的现金流量:
     收回投资收到的现金              3,581,285,204.61                     3,548,324,226.70
     取得投资收益收到的现金           106,208,652.69                        108,901,475.46
     处置固定资产、无形资产和其他
                                          327,072.54                          1,926,535.00
长期资产收回的现金净额
     处置子公司及其他营业单位收到
的现金净额
     收到其他与投资活动有关的现金      24,395,190.69                         36,908,404.37
投资活动现金流入小计                 3,712,216,120.53                     3,696,060,641.53
     购建固定资产、无形资产和其他
                                          908,583.14                           418,365.72
长期资产支付的现金
     投资支付的现金                  3,295,197,488.39                     2,880,670,148.45
     质押贷款净增加额


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                                                        远大产业控股股份有限公司 2019 年半年度财务报告


     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               303,377,721.06                          522,482,600.54
投资活动现金流出小计                          3,599,483,792.59                        3,403,571,114.71
投资活动产生的现金流量净额                      112,732,327.94                          292,489,526.82
三、筹资活动产生的现金流量:
     吸收投资收到的现金                                                                     16,129,648.44
     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                       1,132,280,736.97                        2,388,145,006.77
     发行债券收到的现金
     收到其他与筹资活动有关的现金
筹资活动现金流入小计                          1,132,280,736.97                        2,404,274,655.21
     偿还债务支付的现金                         734,752,197.27                        1,969,581,483.28
     分配股利、利润或偿付利息支付
                                                    38,913,129.75                           26,154,239.64
的现金
     其中:子公司支付给少数股东的
                                                    22,395,271.28
股利、利润
     支付其他与筹资活动有关的现金               396,643,397.21                          799,734,113.81
筹资活动现金流出小计                          1,170,308,724.23                        2,795,469,836.73
筹资活动产生的现金流量净额                      -38,027,987.26                         -391,195,181.52
四、汇率变动对现金及现金等价物的
                                                     3,700,688.46                       -38,183,725.21
影响
五、现金及现金等价物净增加额                   -502,508,878.06                       -1,579,535,650.87
     加:期初现金及现金等价物余额             2,265,399,350.72                        3,294,328,290.67
六、期末现金及现金等价物余额                  1,762,890,472.66                        1,714,792,639.80
6、母公司现金流量表
                                                                                                 单位:元
               项目                 2019 年半年度                           2018 年半年度
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                    1,289,968.00                            1,053,448.50
     收到的税费返还
     收到其他与经营活动有关的现金                    2,113,173.35                             644,547.42
经营活动现金流入小计                                 3,403,141.35                            1,697,995.92
     购买商品、接受劳务支付的现金
     支付给职工以及为职工支付的现
                                                     2,038,539.57                            1,308,618.22

     支付的各项税费                                   376,409.84                              381,203.10
     支付其他与经营活动有关的现金                    1,248,314.96                            1,315,418.84
经营活动现金流出小计                                 3,663,264.37                            3,005,240.16
经营活动产生的现金流量净额                            -260,123.02                           -1,307,244.24
二、投资活动产生的现金流量:
     收回投资收到的现金


                                                                                                       12
                                                                        远大产业控股股份有限公司 2019 年半年度财务报告


     取得投资收益收到的现金                                                                                           254,178.00
     处置固定资产、无形资产和其他
                                                                                                                        -2,000.00
长期资产收回的现金净额
     处置子公司及其他营业单位收到
的现金净额
     收到其他与投资活动有关的现金                                                                                   32,400,000.00
投资活动现金流入小计                                                                                                32,652,178.00
     购建固定资产、无形资产和其他
                                                                        7,203.51
长期资产支付的现金
     投资支付的现金
     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                                   5,000,000.00                                    32,400,000.00
投资活动现金流出小计                                                5,007,203.51                                    32,400,000.00
投资活动产生的现金流量净额                                         -5,007,203.51                                      252,178.00
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
     发行债券收到的现金
     收到其他与筹资活动有关的现金
筹资活动现金流入小计
     偿还债务支付的现金
     分配股利、利润或偿付利息支付
的现金
     支付其他与筹资活动有关的现金                                       6,784.45
筹资活动现金流出小计                                                    6,784.45
筹资活动产生的现金流量净额                                              -6,784.45
四、汇率变动对现金及现金等价物的
影响
五、现金及现金等价物净增加额                                       -5,274,110.98                                    -1,055,066.24
     加:期初现金及现金等价物余额                                  90,483,771.63                                    76,026,474.04
六、期末现金及现金等价物余额                                       85,209,660.65                                    74,971,407.80
7、合并所有者权益变动表
本期金额
                                                                                                                           单位:元
                                                               2019 年半年度
                                                 归属于母公司所有者权益                                                     所有
                                                                                                                    少数
       项目              其他权益工具                   其他                     一般      未分                             者权
                                        资本 减:库              专项   盈余                                        股东
                 股本 优先 永续                         综合                     风险      配利     其他   小计             益合
                                   其他 公积     存股            储备   公积                                        权益
                         股   债                        收益                     准备       润                               计
                 550,0                  1,287,          -45,56          11,342             781,33          2,585, 110,50 2,695,
一、上年期末余                                                                   711,50
                 65,49                  457,41          7,584.          ,209.8             2,726.          341,75 9,030. 850,78
额                                                                                  0.00
                  5.00                    2.34             34                1                21             9.02      55     9.57


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                                             远大产业控股股份有限公司 2019 年半年度财务报告


     加:会计政
策变更
          前期
差错更正
          同一
控制下企业合

          其他
                  550,0   1,287,   -45,56    11,342            781,33   2,585, 110,50 2,695,
二、本年期初余                                        711,50
                  65,49   457,41   7,584.    ,209.8            2,726.   341,75 9,030. 850,78
额                                                      0.00
                   5.00     2.34       34        1                21      9.02        55      9.57
三、本期增减变 -7,19                                           46,434   44,775              37,197
                          7,183,   -1,701,            49,000                      -7,578,
动金额(减少以 0,593                                           ,495.4   ,406.0              ,144.2
                          809.29   305.72                .00                      261.73
“-”号填列)      .00                                            5         2                   9
                                                               46,434   44,733 30,779 75,512
(一)综合收益                     -1,701,
                                                               ,495.4   ,189.7 ,667.7 ,857.5
总额                               305.72
                                                                   5         3         9         2
                  -7,19                                                           -15,90 -15,90
(二)所有者投            7,183,                                        -6,783.
                  0,593                                                           0,000. 6,783.
入和减少资本              809.29                                            71
                    .00                                                               00        71
                  -7,19
1.所有者投入             7,183,                                        -6,783.             -6,783.
                  0,593
的普通股                  809.29                                            71                  71
                    .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
                                                                                  -15,90 -15,90
4.其他                                                                           0,000. 0,000.
                                                                                      00        00
                                                                                  -22,45 -22,45
(三)利润分配                                                                    7,929. 7,929.
                                                                                      52        52
1.提取盈余公

2.提取一般风
险准备
                                                                                  -22,45 -22,45
3.对所有者(或
                                                                                  7,929. 7,929.
股东)的分配
                                                                                      52        52
4.其他
(四)所有者权


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                                                                            远大产业控股股份有限公司 2019 年半年度财务报告


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.设定受益计
划变动额结转
留存收益
5.其他综合收
益结转留存收

6.其他
(五)专项储备
1.本期提取
2.本期使用
                                                                                       49,000                      49,000             49,000
(六)其他
                                                                                          .00                         .00                .00
                  542,8                   1,294,          -47,26            11,342              827,76              2,630, 102,93 2,733,
四、本期期末余                                                                         760,50
                  74,90                  641,22            8,890.           ,209.8               7,221.            117,16 0,768. 047,93
额                                                                                       0.00
                   2.00                    1.63               06                   1                  66             5.04       82      3.86
上期金额
                                                                                                                                     单位:元
                                                                   2018 年半年度
                                                   归属于母公司所有者权益
                                                                                                                                     所有者
       项目               其他权益工具                    其他                         一般     未分                       少数股
                                         资本 减:库                专项   盈余                                                      权益合
                  股本 优先 永续                          综合                         风险     配利       其他   小计 东权益
                                    其他 公积      存股             储备   公积                                                        计
                          股   债                         收益                         准备      润
                  598,6                  1,237,           -10,16           11,342              715,45             2,553,             2,660,9
一、上年期末                                                                        441,00                                 107,708
                  34,53                  493,94           7,530.           ,209.8               7,725.            201,88             10,713.
余额                                                                                    0.00                               ,830.16
                   8.00                    0.26              21                1                   20               3.06                    22
     加:会计
政策变更
           前期
差错更正
           同一
控制下企业合

           其他
二、本年期初 598,6                       1,237,           -10,16           11,342 441,00 715,45                   2,553, 107,708 2,660,9



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                                             远大产业控股股份有限公司 2019 年半年度财务报告


余额             34,53   493,94   7,530.    ,209.8     0.00 7,725.     201,88 ,830.16 10,713.
                  8.00     0.26       21        1                20      3.06               22
三、本期增减
                                                              -37,18   -38,47
变动金额(减             2,595,   -3,935,            49,000                     -28,486 -66,965
                                                              8,702.   9,264.
少以“-”号填           781.22   343.19                .00                     ,676.52 ,940.57
                                                                 08       05
列)
                                                              -37,18   -41,12
(一)综合收                      -3,935,                                       6,289,3 -34,834
                                                              8,702.   4,045.
益总额                            343.19                                         02.07 ,743.20
                                                                 08       27
(二)所有者
                                                                                -17,975 -17,975
投入和减少资
                                                                                ,978.59 ,978.59

1.所有者投入                                                                   -17,975 -17,975
的普通股                                                                        ,978.59 ,978.59
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.其他
(三)利润分                                                                    -16,800 -16,800
配                                                                              ,000.00 ,000.00
1.提取盈余公

2.提取一般风
险准备
3.对所有者
                                                                                -16,800 -16,800
(或股东)的
                                                                                ,000.00 ,000.00
分配
4.其他
(四)所有者
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.设定受益计
划变动额结转
留存收益


                                                                                             16
                                                                             远大产业控股股份有限公司 2019 年半年度财务报告


5.其他综合收
益结转留存收

6.其他
(五)专项储

1.本期提取
2.本期使用
                                            2,595,                                    49,000                   2,644,               2,644,7
(六)其他
                                           781.22                                        .00                   781.22                 81.22
                  598,6                     1,240,          -14,10         11,342              678,26          2,514,               2,593,9
四、本期期末                                                                          490,00                              79,222,
                  34,53                    089,72           2,873.          ,209.8             9,023.          722,61               44,772.
余额                                                                                    0.00                              153.64
                   8.00                      1.48               40                1               12               9.01                 65
8、母公司所有者权益变动表
本期金额
                                                                                                                                    单位:元
                                                                     2019 年半年度
       项目                       其他权益工具       资本公 减:库存 其他综           专项储 盈余公 未分配                     所有者权
                    股本                                                                                               其他
                               优先股 永续债 其他      积        股      合收益         备        积        利润                益合计
                   550,06                                                                                  -494,75
一、上年期末余                                       3,942,19                                   11,342,2                       4,008,844,
                   5,495.0                                                                                 3,845.4
额                                                   1,131.77                                     09.81                              991.16
                           0                                                                                       2
     加:会计政
策变更
           前期
差错更正
           其他
                   550,06                                                                                  -494,75
二、本年期初余                                       3,942,19                                   11,342,2                       4,008,844,
                   5,495.0                                                                                 3,845.4
额                                                   1,131.77                                     09.81                              991.16
                           0                                                                                       2
三、本期增减变
                   -7,190,                           7,183,80                                              -582,57             -589,356.1
动金额(减少以
                   593.00                               9.29                                                 2.44                        5
“-”号填列)
(一)综合收益                                                                                             -582,57             -582,572.4
总额                                                                                                         2.44                        4
(二)所有者投 -7,190,                               7,183,80
                                                                                                                                -6,783.71
入和减少资本       593.00                               9.29
1.所有者投入      -7,190,                           7,183,80
                                                                                                                                -6,783.71
的普通股           593.00                               9.29
2.其他权益工
具持有者投入
资本
3.股份支付计



                                                                                                                                          17
                                                                                远大产业控股股份有限公司 2019 年半年度财务报告


入所有者权益
的金额
4.其他
(三)利润分配
1.提取盈余公

2.对所有者(或
股东)的分配
3.其他
(四)所有者权
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.设定受益计
划变动额结转
留存收益
5.其他综合收
益结转留存收

6.其他
(五)专项储备
1.本期提取
2.本期使用
(六)其他
                   542,87                                                                                 -495,33
四、本期期末余                                        3,949,37                                11,342,2                      4,008,255,
                  4,902.0                                                                                 6,417.8
额                                                    4,941.06                                    09.81                        635.01
                           0                                                                                   6
上期金额
                                                                                                                             单位:元
                                                                      2018 年半年度
                                 其他权益工具
       项目                                         资本公 减:库存 其他综                 盈余公 未分配利                 所有者权
                  股本         优先   永续                                      专项储备                            其他
                                             其他     积         股    合收益                积       润                    益合计
                                股     债
                  598,63                            3,893,6
一、上年期末余                                                                             11,342, -508,552,               3,995,089,5
                  4,538.                            65,160.
额                                                                                         209.81     349.77                    58.34
                     00                                    30
     加:会计政



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                                     远大产业控股股份有限公司 2019 年半年度财务报告


策变更
          前期
差错更正
          其他
                  598,63   3,893,6
二、本年期初余                                 11,342, -508,552,        3,995,089,5
                  4,538.   65,160.
额                                             209.81     349.77             58.34
                     00        30
三、本期增减变
                                                        -3,185,51       -3,185,514.
动金额(减少以
                                                            4.62                62
“-”号填列)
(一)综合收益                                          -3,185,51       -3,185,514.
总额                                                        4.62                62
(二)所有者投
入和减少资本
1.所有者投入
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.其他
(三)利润分配
1.提取盈余公

2.对所有者(或
股东)的分配
3.其他
(四)所有者权
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.设定受益计
划变动额结转
留存收益
5.其他综合收
益结转留存收

                                                                                 19
                                                       远大产业控股股份有限公司 2019 年半年度财务报告



6.其他
(五)专项储备
1.本期提取
2.本期使用
(六)其他
                 598,63             3,893,6
四、本期期末余                                                   11,342, -511,737,        3,991,904,0
                 4,538.             65,160.
额                                                               209.81    864.39              43.72
                    00                  30
三、公司基本情况
    本公司系由原连云港如意集团股份有限公司于2016年10月更名而来。连云港如意集团股份有限公司是
1994年6月28日经江苏省经济体制改革委员会苏体改生(94)72号文批准,以定向募集方式设立的股份有
限公司。公司于1996年10月经中国证监会证监发(1996)282、283号文批准,向社会公众公开发行股票并
上市。
    本公司统一社会信用代码:9132000013898927XM;公司注册资本:人民币 54287.4902万元;注册住
所:连云港高新技术产业开发区高新八路4号;法定代表人:金波。
    本公司经营范围为:实业投资,自营和代理各类商品和技术的进出口业务,国内贸易,自营房屋及场
地租赁(依法须经批准的项目,经相关部门批准后方可开展经营活动)。本公司主要经营活动:大宗商品
交易、流通综合服务。本公司在报告期内主营业务未发生变更。
    本财务报表经本公司董事会于2019年8月28日决议批准报出。
    截止2019年6月30日,本公司纳入合并范围的子公司共35户,详见本节九“在其他主体中的权益”;本期
合并范围比上年度减少子公司3户;详见本节八“合并范围的变更”。


四、财务报表的编制基础
1、编制基础
     本公司以持续经营为基础,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》
及具体会计准则、应用指南、解释以及其他相关规定进行确认和计量,在此基础上编制财务报表。

2、持续经营
本公司董事会相信本公司拥有充足的营运资金,将能自本财务报表批准日后不短于12 个月的可预见未来
期间内持续经营。因此,董事会继续以持续经营为基础编制截至2019年6月30日止的财务报表。

五、重要会计政策及会计估计
具体会计政策和会计估计提示:
    本公司根据实际生产经营特点,依据相关企业会计准则的规定,对应收款项坏账准备、固定资产折旧、
收入确认等交易和事项制定了若干项具体会计政策和会计估计,详见下列相关各项的描述。

1、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的财务状况、经营成果
和现金流量等有关信息。

2、会计期间
     以公历1月1日起至12月31日止为一个会计年度。



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                                                      远大产业控股股份有限公司 2019 年半年度财务报告


3、营业周期
     本公司主要从事大宗商品交易、流通综合服务,正常营业周期短于1年,以12个月作为资产和负债的
流动性划分标准。

4、记账本位币
     以人民币为记账本位币。

5、同一控制下和非同一控制下企业合并的会计处理方法
     (1)同一控制下企业合并
     参与合并的各方在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的,为同一控制下
企业合并。合并方在企业合并中取得的资产和负债,以被合并方的资产、负债(包括最终控制方收购被合
并方而形成的商誉)在最终控制方合并财务报表中的账面价值为基础,进行相关会计处理。合并方取得的
净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积(股本溢价),
资本公积(股本溢价)不足以冲减的,调整留存收益。合并日为合并方实际取得对被合并方控制权的日期。
     通过多次交易分步实现的同一控制下企业合并,合并方在取得被合并方控制权之前持有的长期股权投
资,在取得原股权之日与合并方和被合并方同处于同一方最终控制之日孰晚日与合并日之间已确认有关损
益、其他综合收益和其他所有者权益变动,分别冲减比较报表期间的期初留存收益或当期损益。
     (2)非同一控制下企业合并
     参与合并的各方在合并前后不受同一方或相同的多方最终控制的,为非同一控制下企业合并。购买方
支付的合并成本是为取得被购买方控制权而支付的资产、发生或承担的负债以及发行的权益性证券在购买
日的公允价值之和。付出资产的公允价值与其账面价值的差额,计入当期损益。购买日是指购买方实际取
得对被购买方控制权的日期。
     购买方在购买日对合并成本进行分配,确认所取得的被购买方各项可辨认资产、负债及或有负债的公
允价值。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,确认为商誉;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差额,计入当期损益。
     通过多次交易分步实现的非同一控制下企业合并,对于购买日之前持有的被购买方的股权,按照该股
权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有
的被购买方的股权涉及其他综合收益以及其他所有者权益变动的,与其相关的其他综合收益、其他所有者
权益变动转为购买日所属当期投资收益,由于被投资方重新计量设定受益计划净负债或净资产变动而产生
的其他综合收益除外。

6、合并财务报表的编制方法
     合并财务报表的合并范围以控制为基础确定,包括本公司及本公司的子公司(指被本公司控制的主体,
包括企业、被投资单位中可分割部分、以及企业所控制的结构化主体等)。子公司的经营成果和财务状况
由控制开始日起至控制结束日止包含于合并财务报表中。
     本公司通过同一控制下企业合并取得的子公司,在编制合并当期财务报表时,视同被合并子公司在本
公司最终控制方对其实施控制时纳入合并范围,并对合并财务报表的期初数以及前期比较报表进行相应调
整。
     本公司通过非同一控制下企业合并取得的子公司,在编制合并当期财务报表时,以购买日确定的各项
可辨认资产、负债的公允价值为基础对子公司的财务报表进行调整,并自购买日起将被合并子公司纳入合
并范围。
     子公司所采用的会计期间或会计政策与本公司不一致时,在编制合并财务报表时按本公司的会计期间
或会计政策对子公司的财务报表进行必要的调整。合并范围内企业之间所有重大交易、余额以及未实现损
益在编制合并财务报表时予以抵消。内部交易发生的未实现损失,有证据表明该损失是相关资产减值损失


                                                                                                 21
                                                     远大产业控股股份有限公司 2019 年半年度财务报告


的,则不予抵消。
    子公司少数股东应占的权益和损益分别在合并资产负债表中股东权益项目下和合并利润表中净利润
项目下单独列示。
    子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的,其余
额应当冲减少数股东权益。
    因处置部分股权投资或其他原因丧失了对原有子公司控制权的,对于剩余股权,按照其在丧失控制权
日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享
有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益,同时
冲减商誉。与原有子公司股权投资相关的其他综合收益、其他所有者权益变动,在丧失控制权时转为当期
投资收益,由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他综合收益除外。
    通过多次交易分步处置对子公司股权投资直至丧失控制权的,需考虑各项交易是否构成一揽子交易,
处置对子公司股权投资的各项交易的条款、条件以及经济影响符合以下一种或多种情况,表明应将多次交
易事项作为一揽子交易进行会计处理:(1)这些交易是同时或者在考虑了彼此影响的情况下订立的;(2)
这些交易整体才能达成一项完整的商业结果;(3)一项交易的发生取决于其他至少一项交易的发生;(4)
一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。
    不属于一揽子交易的,对其中每一项交易分别按照前述进行会计处理;若各项交易属于一揽子交易的,
将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理;但是,在丧失控制权之前每一次处置
价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在丧失
控制权时一并转入丧失控制权当期的损益。

7、合营安排分类及共同经营会计处理方法
     合营安排分为共同经营和合营企业。共同经营,是指合营方享有该安排相关资产且承担该安排相关负
债的合营安排。合营企业,是指合营方仅对该安排的净资产享有权利的合营安排。
     共同经营的合营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:(一)确认单独所持有的资产,以及按其份额确认共同持有的资产;(二)确认单独所
承担的负债,以及按其份额确认共同承担的负债;(三)确认出售其享有的共同经营 产出份额所产生的
收入;(四)按其份额确认共同经营因出售产出所产生的收入;(五)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。
     合营方向共同经营投出或出售资产等(该资产构成业务的除外),在该资产等由共同经营出售给第三
方之前,应当仅确认因该交易产生的损益中 归属于共同经营其他参与方的部分。投出或出售的资产发生
符合《企业会计准则第 8 号——资产减值》等规定的资产减值损失的,合营方应当全额确认该损失。
     合营方自共同经营购买资产等(该资产构成业务的除外),在将该资产等出售给第三方之前, 应当
仅确认因该交易产生的损益中归属于共同经营其他参与方的部分。购入的资产发生符合《企业会计准则第
8 号——资产减值》等规定的资产减值损失的,合营方应当按其承担的份额确认该部分损失。
     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,
应当按照前述规定进行会计处理。

8、现金及现金等价物的确定标准
     现金是指库存现金及可以随时用于支付的存款。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。

9、外币业务和外币报表折算
     (1)外币交易的会计处理
     发生外币交易时,采用交易发生日的即期汇率将外币金额折算为人民币金额。


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    于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币,所产生的折算差额,
除根据借款费用核算方法应予资本化的,计入当期损益。以历史成本计量的外币非货币性项目,于资产负
债表日仍采用交易发生日的即期汇率折算。
    (2)外币财务报表的折算
    境外经营的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,股东权益项目除未
分配利润项目外,其他项目采用发生时的即期汇率折算。境外经营的利润表中的收入和费用项目,采用平
均汇率折算。

10、金融工具
    金融工具,是指形成一方的金融资产并形成其他方的金融负债或权益工具的合同。
    (1)金融工具的确认和终止确认
    当本公司成为金融工具合同的一方时,确认一项金融资产或金融负债。
    金融资产满足下列条件之一的,应当终止确认:(一)收取该金融资产现金流量的合同权利终止。(二)
转移了收取金融资产现金流量的权利,或在“过手协议”下承担了及时将收取的现金流量全额支付给第三方
的义务;并且实质上转让了金融资产所有权上几乎所有的风险和报酬,或虽然实质上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的控制。
    金融负债(或其一部分)的现时义务已经解除的,终止确认该金融负债(或该部分金融负债)。
    对于以常规方式购买或出售金融资产的,公司在交易日确认将收到的资产和为此将承担的负债,或者
在交易日终止确认已出售的资产。
    (2)金融资产的分类和计量
    在初始确认金融资产时本公司根据管理金融资产的业务模式和金融资产的合同现金流量特征,将金融
资产划分为:以摊余成本计量的金融资产;以公允价值计量且其变动计入其他综合收益的金融资产;以公
允价值计量且其变动计入当期损益的金融资产。
    1)金融资产的初始计量:
    金融资产在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相
关交易费用直接计入当期损益;对于其他类别的金融资产,相关交易费用计入初始确认金额。因销售产品
或提供劳务而产生的、未包含或不考虑重大融资成分的应收款,本公司按照预期有权收取的对价初始计量。
    2)金融资产的后续计量:
    ①以摊余成本计量的债务工具投资
    金融资产的合同现金流量特征与基本借贷安排相一致,即在特定日期产生的现金流量,仅为对本金和
以未偿付本金金额为基础的利息的支付,且公司管理此类金融资产的业务模式为以收取合同现金流量为目
标的,本公司将其分类为以摊余成本计量的金融资产。该金融资产采用实际利率法,按照摊余成本进行后
续计量,其摊销、减值及终止确认产生的利得或损失,计入当期损益。
    ②以公允价值计量且其变动计入其他综合收益的债务工具投资
    金融资产的合同现金流量特征与基本借贷安排相一致,即在特定日期产生的现金流量,仅为对本金和
以未偿付本金金额为基础的利息的支付,且公司管理此类金融资产的业务模式为既以收取合同现金流量为
目标又以出售为目标的,本公司将其分类为以公允价值计量且其变动计入其他综合收益的金融资产。该金
融资产采用实际利率法确认的利息收入、减值损失及汇兑差额确认为当期损益,其余公允价值变动计入其
他综合收益。终止确认时,之前计入其他综合收益的累计利得或损失从其他综合收益转出,计入当期损益。
    ③指定为以公允价值计量且其变动计入其他综合收益的权益工具投资
    初始确认时,本公司将部分非交易性权益工具投资指定为以公允价值计量且其变动计入其他综合收益
的金融资产。本公司将其相关股利收入计入当期损益,其公允价值变动计入其他综合收益。该金融资产终
止确认时,之前计入其他综合收益的累计利得或损失将从其他综合收益转入留存收益,不计入当期损益。
    ④以公允价值计量且其变动计入当期损益的金融资产


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    包括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和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。
    本公司将持有的未划分为以摊余成本计量和以公允价值计量且其变动计入其他综合收益的金融资产,
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。
    在初始确认时,为消除或显著减少会计错配,本公司可将金融资产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。
    (3)金融资产转移的确认依据和计量方法
    本公司已将金融资产所有权上几乎所有的风险和报酬转移给转入方的,终止确认该金融资产;保留了
金融资产所有权上几乎所有的风险和报酬的,不终止确认该金融资产。
    本公司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,未保留对该金融资产控制的,
终止确认该金融资产并将转移中产生或保留的权利和义务单独确认为资产或负债;保留了对该金融资产控
制的,按照继续涉入被转移金融资产的程度继续确认有关金融资产,并相应确认相关负债。
    (4)金融负债的分类和计量
    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和其他金融负债。
    1)金融负债的初始计量
    金融负债在初始确认时以公允价值计量。对于以公允价值计量且其变动计入当期损益的金融负债,相
关交易费用直接计入当期损益;对于以摊余成本计量的金融负债,相关交易费用计入初始确认金额。
    2)金融负债的后续计量
    ①以公允价值计量且其变动计入当期损益的金融负债
    包括交易性金融负债(含属于金融负债的衍生工具)和初始确认时指定为以公允价值计量且其变动计
入当期损益的金融负债。
    交易性金融负债(含属于金融负债的衍生工具),按照公允价值进行后续计量,除与套期会计有关外,
公允价值变动计入当期损益。
    指定为以公允价值计量且其变动计入当期损益的金融负债,由本公司自身信用风险变动引起的公允价
值变动计入其他综合收益;终止确认时,之前计入其他综合收益的累计利得或损失从其他综合收益中转出,
计入留存收益。其余公允价值变动计入当期损益。如果前述会计处理会造成或扩大损益中的会计错配,将
该金融负债的全部利得或损失(包括企业自身信用风险变动的影响金额)计入当期损益。
    ②其他金融负债
    除金融资产转移不符合终止确认条件或继续涉入被转移金融资产所形成的金融负债、财务担保合同外
的其他金融负债分类为以摊余成本计量的金融负债,按摊余成本进行后续计量,终止确认或摊销产生的利
得或损失计入当期损益。
    (5)金融资产和金融负债的抵销
    同时满足下列条件的,金融资产和金融负债以相互抵销后的净额在资产负债表内列示:具有抵销已确
认金额的法定权利,且该种法定权利是当前可执行的;计划以净额结算,或同时变现该金融资产和清偿该
金融负债。

11、 金融工具减值
    (1)减值准备的确认方法
    本公司以预期信用损失为基础,对以摊余成本计量的金融资产、以公允价值计量且其变动计入其他综
合收益的债务工具投资、财务担保合同等计提减值准备并确认信用减值损失。
    本公司在评估预期信用损失时,考虑所有合理且有依据的信息,包括前瞻性信息。
    本公司在每个资产负债表日评估金融工具的信用风险自初始确认后是否已经显著增加,如果某项金融
工具在资产负债表日确定的预计存续期内的违约概率显著高于在初始确认时确定的预计存续期内的违约
概率,则表明该项金融工具的信用风险显著增加。


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    如果信用风险自初始确认后未显著增加,处于第一阶段,本公司按照未来12个月内预期信用损失的金
额计量损失准备;如果信用风险自初始确认后已显著增加但尚未发生信用减值,处于第二阶段,本公司按
照相当于整个存续期内预期信用损失的金额计量损失准备;金融工具自初始确认后已发生信用减值的,处
于第三阶段,本公司按照整个存续期的预期信用损失计量损失准备。
    对于在资产负债表日具有较低信用风险的金融工具,本公司假设其信用风险自初始确认后并未显著增
加,按照未来 12 个月内的预期信用损失计量损失准备。
    对于因销售产品或提供劳务而产生的应收款项及租赁应收款,本公司按照相当于整个存续期内的预期
信用损失金额计量损失准备。
    (2)除单独评估信用风险的金融工具外,本公司根据信用风险特征将其他金融工具划分为若干组合 ,
在组合基础上计算预期信用损失:
    单独评估信用风险的金融工具,如:应收关联方款项;与对方存在争议或涉及诉讼、仲裁的应收款项;
已有明显迹象表明债务人很可能无法履行还款义务的应收款项;财务担保合同等。
    除了单独评估信用风险的金融工具外,本公司基于共同风险特征将金融资产划分为不同的组别,在组
合的基础上评估信用风险。不同组合的确定依据:
                        项目                                    确定组合的依据
账龄分析法组合                                相同账龄的应收款项具有类似信用风险特征
    对于划分为组合的应收款项,本公司参考历史信用损失经验,结合当前状况以及对未来经济状况的预
测,编制应收款项账龄与整个存续期预期信用损失率对照表,计算预期信用损失。
    A、应收国内款项:
                         账龄                                应收款项计提比例(%)
                       1年以内                                          5
                        1至2年                                          5
                        2至3年                                         10

                        3至4年                                         30
                        4至5年                                         50
                       5年以上                                         100
     B、应收国外款项:
                        账龄                                 应收款项计提比例(%)

                      3个月以内                                         1
                       3-6个月                                         10
                      7-12个月                                         50

                     12个月以上                                        100


12、存货
公司是否需要遵守特殊行业的披露要求

    (1)本公司存货主要包括库存商品。
    (2)存货的计价方法:
    库存商品发出按个别认定法核算。
    (3)存货可变现净值的确定依据及存货跌价准备的计提方法
    存货可变现净值按存货的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。

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    期末,按照单个存货成本高于可变现净值的差额计提存货跌价准备,计入当期损益;以前减记存货价
值的影响因素已经消失的,减记的金额应当予以恢复,并在原已计提的存货跌价准备金额内转回,转回的
金额计入当期损益。对于数量繁多、单价较低的存货,按存货类别计提存货跌价准备。
    (4)本公司存货盘存采用永续盘存制。

13、持有待售资产
    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)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)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,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。

14、长期股权投资
    (1)重大影响、共同控制的判断标准
    ①本公司结合以下情形综合考虑是否对被投资单位具有重大影响:是否在被投资单位董事会或类似权
利机构中派有代表;是否参与被投资单位财务和经营政策制定过程;是否与被投资单位之间发生重要交易;
是否向被投资单位派出管理人员;是否向被投资单位提供关键技术资料。
    ②若本公司与其他参与方均受某合营安排的约束,任何一个参与方不能单独控制该安排,任何一个参
与方均能够阻止其他参与方或参与方组合单独控制该安排,本公司判断对该项合营安排具有共同控制。
    (2)投资成本确定
    ①企业合并形成的长期股权投资,按以下方法确定投资成本:
    A、对于同一控制下企业合并形成的对子公司投资,以在合并日取得被合并方所有者权益在最终控制
方合并财务报表中账面价值的份额作为长期股权投资的投资成本。
    分步实现的同一控制下企业合并,在合并日根据合并后应享有被合并方净资产在最终控制方合并财务
报表中的账面价值的份额,确定长期股权投资的初始投资成本;初始投资成本与达到合并前长期股权投资
账面价值加上合并日进一步取得股份新支付对价的账面价值之和的差额,调整资本公积(资/股本溢价),
资本公积不足冲减的,冲减留存收益。合并日之前持有的股权投资,因采用权益法核算或金融工具确认和
计量准则核算而确认的其他综合收益暂不进行会计处理,直至处置该项投资时采用与投资单位直接处置相
关资产或负债相同的基础进行会计处理;因采用权益法核算而确认的被投资单位净资产中除净损益、其他
综合收益和利润分配以外的所有者权益其他变动,暂不进行会计处理,直至处置该项投资时转入当期损益。
其中,处置后的剩余股权根据本准则采用成本法或权益法核算的,其他综合收益和其他所有者权益应按比
例结转,处置后的剩余股权改按金融工具确认和计量准则进行会计处理的,其他综合收益和其他所有者权
益应全部结转。
    B、对于非同一控制下企业合并形成的对子公司投资,以企业合并成本作为投资成本。
    追加投资能够对非同一控制下的被投资单位实施控制的,以购买日之前所持被购买方的股权投资的账
面价值与购买日新增投资成本之和,作为改按成本法核算的初始投资成本;购买日之前持有的被购买方的
股权投资因采用权益法核算而确认的其他综合收益,在处置该项投资时采用与被投资单位直接处置相关资
产或负债相同的基础进行会计处理。购买日之前持有的股权投资按照《企业会计准则第22号——金融工具
确认和计量》有关规定进行会计处理的,原计入其他综合收益的累计公允价值变动应当在改按成本法核算
时转入当期损益。
    ②除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按以下方法确定投资成本:
    A、以支付现金取得的长期股权投资,按实际支付的购买价款作为投资成本。


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      B、以发行权益性证券取得的长期股权投资,按发行权益性证券的公允价值作为投资成本。
      ③因追加投资等原因,能够对被投资单位单位施加重大影响或实施共同控制但不构成控制的,应当按
照《企业会计准则第22号——金融工具确认和计量》确定的原持有股权的公允价值加上新增投资成本之和,
作为改按权益法核算的初始投资成本。原持有的股权投资分类为可供出售金融资产的,其公允价值与账面
价值之间的差额,以及原计入其他综合收益的累计公允价值变动应当转入改按权益法核算的当期损益。
      (3)后续计量及损益确认方法
      ①对子公司投资
      在合并财务报表中,对子公司投资按本节五、6进行处理。
      在母公司财务报表中,对子公司投资采用成本法核算,在被投资单位宣告分派的现金股利或利润时,
确认投资收益。
      ②对合营企业投资和对联营企业投资
      对合营企业投资和对联营企业投资采用权益法核算,具体会计处理包括:
      对于初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额包含在长期股
权投资成本中;对于初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计
入当期损益,同时调整长期股权投资成本。
      取得对合营企业投资和对联营企业投资后,按照应享有或应分担的被投资单位实现的净损益和其他综
合收益的份额,分别确认投资损益和其他综合收益并调整长期股权投资的账面价值;按照被投资单位宣告
分派的现金股利或利润应分得的部分,相应减少长期股权投资的账面价值。
      在计算应享有或应分担的被投资单位实现的净损益的份额时,以取得投资时被投资单位可辨认净资产
的公允价值为基础确定,对于被投资单位的会计政策或会计期间与本公司不同的,权益法核算时按照本公
司的会计政策或会计期间对被投资单位的财务报表进行必要调整。与合营企业和联营企业之间内部交易产
生的未实现损益按照持股比例计算归属于本公司的部分,在权益法核算时予以抵消。内部交易产生的未实
现损失,有证据表明该损失是相关资产减值损失的,则全额确认该损失。
      对合营企业或联营企业发生的净亏损,除本公司负有承担额外损失义务外,以长期股权投资的账面价
值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限。被投资企业以后实现净利润的,在
收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
      对于被投资单位除净损益、其他综合收益和利润分配以外所有者权益的其他变动,调整长期股权投资
的账面价值并计入资本公积。处置该项投资时,将原计入资本公积的部分按相应比例转入当期损益。
      (4)处置长期股权投资,其账面价值与实际取得价款的差额计入当期损益,采用权益法核算的长期
股权投资,处置时,采用与被投资单位直接处置相关资产或负债相同的基础,按相应比例对原计入其他综
合收益的部分进行会计处理。
      因处置部分权益性投资等原因丧失了对被投资单位共同控制或重大影响的,处置后的剩余股权按《企
业会计准则第22号——金融工具确认和计量》核算,其在丧失共同控制或重大影响之日的公允价值与账面
价值间的差额计入当期损益。原股权投资因采用权益法核算而确认的其他综合收益,应当在终止采用权益
法核算时采用与被投资单位直接处置相关资产或负债相同的基础进行会计处理。
      因处置部分权益性投资等原因丧失了对被投资单位控制的,在编制个别财务报表时,处置后的剩余股
权能够对被投资单位实施共同控制或重大影响的,改按权益法核算,并对剩余股权视同自取得时即采用权
益法核算进行调整。处置后剩余股权不能对被投资单位实施共同控制或重大影响的,按《企业会计准则第
22号——金融工具确认和计量》的有关规定进行会计处理,其在丧失控制权之日的公允价值与账面价值间
的差额计入当期损益。

15、投资性房地产
投资性房地产计量模式
成本法计量


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折旧或摊销方法
    本公司采用成本模式对投资性房地产进行后续计量,在使用寿命内扣除预计净残值后按年限平均法计
提折旧或进行摊销。
             类   别                     使用寿命                  预计净残值率            年折旧(摊销)率
           房屋建筑物                    30-35年                       5%                      2.71-3.17%
           土地使用权                    43.17年                                                 2.32%


16、固定资产
(1)确认条件
固定资产是指为生产商品、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。
(2)折旧方法
           类别               折旧方法                  折旧年限              残值率               年折旧率
房屋、建筑物            年限平均法            30-40 年                 5%                   3.17-2.38%
机器设备                年限平均法            10-15 年                 5%                   9.50-6.33%
运输设备                年限平均法            8-10 年                  5%                   11.88-9.50%
办公设备及其他          年限平均法            5-8 年                   5%                   19.00-11.88%
17、在建工程
    在建工程在达到预定可使用状态时,按实际发生的全部支出转入固定资产核算。

18、借款费用
    (1)借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。
可直接归属于符合资本化条件的资产的购建或者生产的借款费用,予以资本化,计入相关资产成本;其他
借款费用计入当期损益。
    (2)当资产支出已经发生、借款费用已经发生且为使资产达到预定可使用或者可销售状态所必要的
购建或者生产活动已经开始时,开始借款费用的资本化。符合资本化条件的资产在购建或者生产过程中发
生非正常中断、且中断时间连续超过 3个月的,暂停借款费用的资本化。当所购建或者生产的资产达到预
定可使用或者可销售状态时,停止借款费用的资本化,以后发生的借款费用计入当期损益。
    (3)借款费用资本化金额的计算方法
    ①为购建或者生产符合资本化条件的资产而借入的专门借款所发生的借款费用(包括借款利息、折价
或溢价的摊销、辅助费用、外币专门借款本金和利息的汇兑差额),其资本化金额为在资本化期间内专门
借款实际发生的借款费用减去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。
    ②为购建或者生产符合资本化条件的资产而占用的一般借款所发生的借款费用(包括借款利息、折价
或溢价的摊销),其资本化金额根据在资本化期间内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。

19、无形资产
(1)计价方法、使用寿命、减值测试
     ①无形资产按照取得时的成本进行初始计量。
     ②无形资产的摊销方法
     A、对于使用寿命有限的无形资产,在使用寿命期限内,采用直线法摊销。
     本公司至少于每年年度终了对无形资产的使用寿命及摊销方法进行复核。
     B、对于使用寿命不确定的无形资产,不摊销。于每年年度终了,对使用寿命不确定的无形资产的使
用寿命进行复核,如果有证据表明其使用寿命是有限的,则估计其使用寿命,并按其使用寿命进行摊销。

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(2)内部研究开发支出会计政策
     ①划分内部研究开发项目研究阶段和开发阶段的具体标准
     研究是指为获取并理解新的科学或技术知识而进行的独创性的有计划调查。开发是指在进行商业性生
产或使用前,将研究成果或其他知识应用于一项或若干项计划或设计,以生产出新的或具有实质性改进的
材料、装置、产品或获得新工序等。
     ②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,予以资本化:
     A、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;
     B、具有完成该无形资产并使用或出售的意图;
     C、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,应当证明其有用性;
     D、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;
     E、归属于该无形资产开发阶段的支出能够可靠地计量。

20、长期资产减值
    本公司在资产负债表日根据内部及外部信息以确定长期股权投资、 采用成本模式计量的投资性房地
产、固定资产、在建工程、无形资产等长期资产是否存在减值的迹象,对存在减值迹象的长期资产进行减
值测试,估计其可收回金额。此外,无论是否存在减值迹象,本公司至少于每年年度终了对商誉、使用寿
命不确定的无形资产以及尚未达到可使用状态的无形资产进行减值测试,估计其可收回金额。
    可收回金额的估计结果表明上述长期资产可收回金额低于其账面价值的,其账面价值会减记至可收回
金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的减值准备。
    可收回金额是指资产(或资产组、资产组组合,下同)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较高者。
    资产组是可以认定的最小资产组合,其产生的现金流入基本上独立于其他资产或者资产组。资产组由
创造现金流入相关的资产组成。在认定资产组时,主要考虑该资产组能否独立产生现金流入,同时考虑管
理层对生产经营活动的管理方式、以及对资产使用或者处置的决策方式等。
    资产的公允价值减去处置费用后的净额,是根据市场参与者在计量日发生的有序交易中,出售一项资
产所能收到或者转移一项负债所需支付的价格减去可直接归属于该资产处置费用的金额确定。资产预计未
来现金流量的现值,按照资产在持续使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的税
前折现率对其进行折现后的金额加以确定。
    与资产组或者资产组组合相关的减值损失,先抵减分摊至该资产组或者资产组组合中商誉的账面价值,
再根据资产组或者资产组组合中除商誉之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,但抵减后的各资产的账面价值不得低于该资产的公允价值减去处置费用后的净额(如可确
定的)、该资产预计未来现金流量的现值(如可确定的)和零三者之中最高者。
    前述长期资产减值损失一经确认,在以后会计期间不得转回。

21、长期待摊费用
    长期待摊费用按其受益期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益的,将尚未摊
销的该项目的摊余价值全部转入当期损益。

22、职工薪酬
(1)短期薪酬的会计处理方法
     本公司在职工提供服务的会计期间,将应付的职工短期薪酬确认为负债。


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(2)离职后福利的会计处理方法
     本公司按规定参加由政府机构设立的职工社会保障体系,包括基本养老保险、医疗保险、住房公积金
及其他社会保障制度,相应的支出于发生时计入相关资产成本或当期损益。
(3)辞退福利的会计处理方法
     在职工劳动合同到期之前解除与职工的劳动关系,或为鼓励职工自愿接受裁减而提出给予补偿的建议,
本公司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)其他长期职工福利的会计处理方法
     本公司在职工提供服务的会计期间,将应付的其他长期职工薪酬确认为负债。

23、预计负债
    (1)与或有事项相关的义务同时满足下列条件的,应当确认为预计负债:
    ①该义务是企业承担的现时义务;
    ②履行该义务很可能导致经济利益流出企业;
    ③该义务的金额能够可靠地计量。
    (2)预计负债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的,最佳估计数按照该范围内
的中间值确定。
    在其他情况下,最佳估计数分别下列情况处理:
    ①或有事项涉及单个项目的,按照最可能发生金额确定。
    ②或有事项涉及多个项目的,按照各种可能结果及相关概率计算确定。

24、收入
公司是否需要遵守特殊行业的披露要求

是否已执行新收入准则
□ 是 √ 否
    (1)销售商品收入
    在已将商品所有权上的主要风险和报酬转移给购货方,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,收入的金额、相关的已发生或将发生的成本能够可靠地计量,相关
的经济利益很可能流入时,确认销售商品收入。
    国内销售收入的具体确认时点为商品已经发出并按约定方式交付给客户或商品保管方确认货权已经
转移给买方并且符合其他收入确认条件的时候确认销售收入的实现。
    国外销售收入的具体确认时点为货物已经出运或将提单交付买方,并且符合其他收入确认条件的时候
确认销售收入的实现。
    (2)提供劳务收入
    ①在交易的完工进度能够可靠地确定,收入的金额、相关的已发生或将发生的成本能够可靠地计量,
相关的经济利益很可能流入时,采用完工百分比法确认提供劳务收入。
    确定完工进度可以选用下列方法:已完工作的测量,已经提供的劳务占应提供劳务总量的比例,已经
发生的成本占估计总成本的比例。
    ②在提供劳务交易结果不能够可靠估计时,分别下列情况处理:
    A、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。


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    B、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)让渡资产使用权收入
    在收入的金额能够可靠地计量,相关的经济利益很可能流入时,确认让渡资产使用权收入。

25、政府补助
     政府补助是指本公司从政府无偿取得货币性资产和非货币性资产,不包括政府作为所有者投入的资本。
政府补助分为与资产相关的政府补助和与收益相关的政府补助。本公司将所取得的用于购建或以其他方式
形成长期资产的政府补助界定为与资产相关的政府补助;其余政府补助界定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,则采用以下方式将补助款划分为与收益相关的政府补助和与资产相关的政
府补助:
     (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。
     政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值
计量;公允价值不能够可靠取得的,按照名义金额计量。
     政府补助同时满足下列条件的,予以确认:
     (1)企业能够满足政府补助所附条件;
     (2)企业能够收到政府补助。与企业日常活动相关的政府补助,按照经济业务实质,计入其他收益
或冲减相关成本费用。与企业日常活动无关的政府补助,计入营业外收入。
     与收益相关的政府补助,用于补偿企业以后期间的相关成本费用或损失的,确认为递延收益,并在确
认相关成本费用或损失的期间,计入当期损益或冲减相关成本费用;用于补偿企业已发生的相关成本费用
或损失的,直接计入当期损益或冲减相关成本费用。
     与资产相关的政府补助,确认为递延收益或冲减相关资产的账面价值。并在相关资产使用寿命内按照
平均分配方法分期计入损益。按照名义金额计量的政府补助,直接计入当期损益。相关资产在使用寿命结
束前被出售、转让、报废或发生毁损的,应当将尚未分配的相关递延收益余额转入资产处置当期的损益。

26、递延所得税资产/递延所得税负债
     本公司采用资产负债表债务法进行所得税会计处理。
     除与直接计入股东权益的交易或事项有关的所得税影响计入股东权益外,当期所得税费用和递延所得
税费用(或收益)计入当期损益。
     当期所得税费用是按本年度应纳税所得额和税法规定的税率计算的预期应交所得税,加上对以前年度
应交所得税的调整。
     资产负债表日,如果纳税主体拥有以净额结算的法定权利并且意图以净额结算或取得资产、清偿负债
同时进行时,那么当期所得税资产及当期所得税负债以抵销后的净额列示。
     递延所得税资产和递延所得税负债分别根据可抵扣暂时性差异和应纳税暂时性差异确定,按照预期收
回资产或清偿债务期间的适用税率计量。暂时性差异是指资产或负债的账面价值与其计税基础之间的差额,
包括能够结转以后年度抵扣的亏损和税款递减。递延所得税资产的确认以很可能取得用来抵扣暂时性差异
的应纳税所得额为限。
     对于既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的非企业合并交易中产生的资产或负
债初始确认形成的暂时性差异,不确认递延所得税。商誉的初始确认导致的暂时性差异也不产生递延所得
税。
     资产负债表日,根据递延所得税资产和负债的预期收回或结算方式,依据已颁布的税法规定,按照预


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期收回该资产或清偿该负债期间的适用税率计量该递延所得税资产和负债的账面金额。
    资产负债表日,递延所得税资产及递延所得税负债在同时满足以下条件时以抵销后的净额列示:
    (1)纳税主体拥有以净额结算当期所得税资产及当期所得税负债的法定权利;
    (2)递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或
者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳
税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债。

27、租赁
(1)经营租赁的会计处理方法
     ① 租入资产
     经营租赁租入资产的租金费用在租赁期内按直线法确认为相关资产成本或费用。或有租金在实际发生
时计入当期损益。
     ② 租出资产
     经营租赁租出资产所产生的租金收入在租赁期内按直线法确认为收入。经营租赁租出资产发生的初始
直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。

28、 套期会计
      根据《企业会计准则第22号-金融工具确认和计量》、《企业会计准则第23号-金融资产转移》、
《企业会计准则第24号-套期会计》和《企业会计准则第37号-金融工具列报》确认和计量衍生品投资产
生的各项损益和公允价值,并予以列示和披露。具体核算原则如下:
    本公司当交易策略有明确的套期关系时,以书面形式对套期关系进行指定,载明下列事项:套期工具、
被套期项目、被套期风险的性质以及套期有效性评估方法(包括套期无效部分产生的原因分析以及套期比
率确定方法)等。符合前述要求的,按照《企业会计准则第24号-套期会计》的套期会计方法进行处理。
本公司在资产负债表日或相关情况发生重大变化将影响套期有效性要求时,对现有的套期关系进行评估,
并以书面形式记录评估情况。
    公允价值套期的会计处理方法为:
    套期工具产生的利得或损失计入当期损益。如果套期工具是对选择以公允价值计量且其变动计入其他
综合收益的非交易性权益工具投资(或其组成部分)进行套期的,套期工具产生的利得或损失应当计入其
他综合收益。
    被套期项目因被套期风险敞口形成的利得或损失计入当期损益,同时调整未以公允价值计量的已确认
被套期项目的账面价值。被套期项目为按照《企业会计准则第22号——金融工具确认和计量》第十八条分
类为以公允价值计量且其变动计入其他综合收益的金融资产(或其组成部分)的,其因被套期风险敞口形
成的利得或损失应当计入当期损益,其账面价值已经按公允价值计量,不需要调整;被套期项目为选择以
公允价值计量且其变动计入其他综合收益的权益工具投资(或其组成部分)的,其因被套期风险敞口形成
的利得或损失应当计入其他综合收益,其账面价值已经按公允价值计量,不需要调整。
    被套期项目为尚未确认的确定承诺(或其组成部分)的,其在套期关系指定后因被套期风险引起的公
允价值累计变动额确认为一项资产或负债,相关的利得或损失应当计入各相关期间损益。当履行确定承诺
而取得资产或承担负债时,应当调整该资产或负债的初始确认金额,以包括已确认的被套期项目的公允价
值累计变动额。
    对于不满足《企业会计准则第24号-套期会计》规定的套期保值会计应用条件的套期工具利得或损失
仍直接计入当期损益。

29、其他重要的会计政策和会计估计
    (1)终止经营


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    终止经营,是指满足下列条件之一的已被本公司处置或划归为持有待售的、在经营和编制财务报表时
能够单独区分的组成部分:A、该组成部分代表一项独立的主要业务或一个主要经营地区;B、该组成部分
是拟对一项独立的主要业务或一个主要经营地区进行处置计划的一部分;C、该组成部分是仅仅为了再出
售而取得的子公司。
    终止经营的会计处理方法参见本节五、13“持有待售资产”相关描述。
    (2)发放贷款及垫款
    ① 贷款的种类
    贷款按有无担保划分,分为信用贷款和担保贷款。信用贷款,是依据借款人的信用状况向借款人发放
的贷款。担保贷款,是指由借款人或第三方依法提供担保而发放的贷款。担保贷款包括保证贷款、抵押贷
款、质押贷款。
    ② 贷款五级分类情况
    依据借款人的实际还款能力进行贷款质量的五级分类,即按风险程度将贷款划分为五类:正常、关注、
次级、可疑、损失,后三种为不良贷款。
    A、正常类贷款
    借款人能够履行合同,一直能正常还本付息,不存在任何影响贷款本息及时全额偿还的消极因素,银
行对借款人按时足额偿还贷款本息有充分把握。
    B、关注类贷款
    尽管借款人目前有能力偿还贷款本息,但存在一些可能对偿还产生不利影响的因素,如这些因素继续
下去,借款人的偿还能力受到影响。
    C、次级类贷款
    借款人的还款能力出现明显问题,完全依靠其正常营业收入无法足额偿还贷款本息,需要通过处分资
产或对外融资乃至执行抵押担保来还款付息。
    D、可疑类贷款
    借款人无法足额偿还贷款本息,即使执行抵押或担保,也肯定要造成一部分损失,只是因为存在借款
人重组、兼并、合并、抵押物处理和未决诉讼等待定因素,损失金额的多少还不能确定。
    E、损失类贷款
    指借款人已无偿还本息的可能,无论采取什么措施和履行什么程序,贷款都注定要损失,或者虽然能
收回极少部分,但其价值也是微乎其微。从公司的角度看,也没有意义和必要再将其作为资产在账目上保
留下来,对于这类贷款在履行了必要的法律程序之后应立即予以注销。
    ③ 贷款损失准备的计提范围
    贷款损失准备的计提范围为承担风险和损失的资产,具体包括:贷款(含抵押、质押、保证等贷款)、
银行承兑汇票垫款、信用证垫款、担保垫款、进出口押汇、拆出资金等。
    ④ 贷款损失准备的计提方法
    本公司对贷款按照五级分类结果划分为正常、关注、次级、可疑和损失五组,并参照以下比例计提贷
款损失准备:
                   分 类                                 贷款损失准备计提比例(%)
                    正常                                              0
                    关注                                              5
                    次级                                             50
                    可疑                                             75
                    损失                                            100




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30、重要会计政策和会计估计变更
(1)重要会计政策变更
√ 适用 □ 不适用
     ①财务报表列报
     2019年4月财政部发布财会〔2019〕6号《关于修订印发2019年度一般企业财务报表格式的通知》,针
对企业会计准则实施中的有关情况,对一般企业财务报表格式进行了修订,本公司根据通知要求进行了调
整。
     ②执行新金融工具准则导致的会计政策变更
     财政部于2017年3月31日分别发布了《企业会计准则第22号——金融工具确认和计量(2017年修订)》
(财会〔2017〕7号)、《企业会计准则第23号——金融资产转移(2017年修订)》(财会〔2017〕8号)、
《企业会计准则第24号——套期会计(2017年修订)》(财会〔2017〕9号),于2017年5月2日发布了《企
业会计准则第37号——金融工具列报(2017年修订)》(财会〔2017〕14号)(上述准则以下统称“新金
融工具准则”),要求在境内外同时上市的企业以及在境外上市并采用国际财务报告准则或企业会计准则
编制财务报告的企业,自2018年1月1日起施行;其他境内上市企业自2019年1月1日起施行。
     经本公司第九届董事会第四次会议于2019年5月23日决议通过,本公司按照财政部的要求时间开始执
行前述新金融工具准则。
     根据新金融工具准则的相关规定,本公司对于首次执行该准则的累积影响数调整2019年年初留存收益
以及财务报表其他相关项目金额,未对2018年度的比较财务报表进行调整,仅对首次执行当年年初财务报
表相关项目进行调整。
     期初财务报表项目列报调整如下:
                       调整前                                                    调整后
     2018年12月31日                   金额                  2019年1月1日                     金额
以公允价值计量且其变动计
                                             178,194.45     交易性金融资产                            178,194.45
  入当期损益的金融资产
    可供出售金融资产                     99,597,084.37     其他权益工具投资                         99,597,084.37


    ③2017年3月31日,财政部发布了《关于印发修订<企业会计准则第24号——套期会计>的通知》(财会
〔2017〕9 号)。按文件规定,在境内外同时上市的企业以及在境外上市并采用国际财务报告准则或企业
会计准则编制财务报告的企业,自2018年1月1日起施行;其他境内上市企业自2019年1月1日起施行;执行
企业会计准则的非上市企业自2021年1月1日起施行。同时,鼓励企业提前执行。执行本准则的企业,不再
执行2015年11月26日印发的《商品期货套期业务会计处理暂行规定》(财会〔2015〕18号)。为了更加合
理的体现公司的期货业务及风险管理,本公司自 2019 年1月1日起执行《企业会计准则第24号——套期会
计》。

(2)重要会计估计变更
□ 适用 √ 不适用
(3)首次执行新金融工具准则、新收入准则、新租赁准则调整首次执行当年年初财务报表相关项目情况
√ 适用 □ 不适用
合并资产负债表
                                                                                                       单位:元
           项目                 2018 年 12 月 31 日        2019 年 01 月 01 日              调整数
流动资产:
    货币资金                            2,778,773,810.03           2,778,773,810.03



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                                            远大产业控股股份有限公司 2019 年半年度财务报告


   结算备付金
   拆出资金
   交易性金融资产                                  178,194.45                  178,194.45
   以公允价值计量且其
变动计入当期损益的金融        178,194.45                                       -178,194.45
资产
   衍生金融资产            85,275,697.69         85,275,697.69
   应收票据                64,687,688.29         64,687,688.29
   应收账款               581,906,473.44        581,906,473.44
   应收款项融资
   预付款项               485,630,767.88        485,630,767.88
   应收保费
   应收分保账款
   应收分保合同准备金
   其他应收款             184,953,734.75        184,953,734.75
       其中:应收利息         521,059.71           521,059.71
            应收股利
   买入返售金融资产
   存货                  1,035,705,307.16     1,035,705,307.16
   合同资产
   持有待售资产
   一年内到期的非流动
资产
   其他流动资产          1,350,474,123.57     1,350,474,123.57
流动资产合计             6,567,585,797.26     6,567,585,797.26
非流动资产:
   发放贷款和垫款           3,404,726.47          3,404,726.47
   债权投资
   可供出售金融资产        99,597,084.37                                    -99,597,084.37
   其他债权投资
   持有至到期投资
   长期应收款
   长期股权投资            10,523,029.15         10,523,029.15
   其他权益工具投资                              99,597,084.37               99,597,084.37
   其他非流动金融资产
   投资性房地产
   固定资产                44,311,882.11         44,311,882.11
   在建工程
   生产性生物资产
   油气资产
   使用权资产
   无形资产                15,990,642.42         15,990,642.42
   开发支出


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                                            远大产业控股股份有限公司 2019 年半年度财务报告


   商誉
   长期待摊费用            18,914,788.90         18,914,788.90
   递延所得税资产         194,291,160.99        194,291,160.99
   其他非流动资产           1,772,307.66          1,772,307.66
非流动资产合计            388,805,622.07        388,805,622.07
资产总计                 6,956,391,419.33     6,956,391,419.33
流动负债:
   短期借款               307,899,566.28        307,899,566.28
   向中央银行借款
   拆入资金
   交易性金融负债
   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            60,849,707.15         60,849,707.15
   应付票据               516,228,597.20        516,228,597.20
   应付账款              1,925,509,013.81     1,925,509,013.81
   预收款项               505,997,998.00        505,997,998.00
   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           145,089,371.29        145,089,371.29
   应交税费               102,145,491.27        102,145,491.27
   其他应付款              27,836,736.85         27,836,736.85
       其中:应付利息       3,572,660.17          3,572,660.17
             应付股利
   应付手续费及佣金
   应付分保账款
   合同负债
   持有待售负债
   一年内到期的非流动
                            1,450,000.00          1,450,000.00
负债
   其他流动负债
流动负债合计             3,593,006,481.85     3,593,006,481.85
非流动负债:
   保险合同准备金
   长期借款
   应付债券
       其中:优先股
             永续债
   租赁负债
   长期应付款


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                                                                  远大产业控股股份有限公司 2019 年半年度财务报告


    长期应付职工薪酬                       46,575,842.99                46,575,842.99
    预计负债                              616,319,244.12               616,319,244.12
    递延收益                                4,639,060.80                 4,639,060.80
    递延所得税负债
    其他非流动负债
非流动负债合计                            667,534,147.91               667,534,147.91
负债合计                                4,260,540,629.76             4,260,540,629.76
所有者权益:
    股本                                  550,065,495.00               550,065,495.00
    其他权益工具
        其中:优先股
               永续债
    资本公积                            1,287,457,412.34             1,287,457,412.34
    减:库存股
    其他综合收益                          -45,567,584.34               -45,567,584.34
    专项储备
    盈余公积                               11,342,209.81                11,342,209.81
    一般风险准备                              711,500.00                   711,500.00
    未分配利润                            781,332,726.21               781,332,726.21
归属于母公司所有者权益
                                        2,585,341,759.02             2,585,341,759.02
合计
    少数股东权益                          110,509,030.55               110,509,030.55
所有者权益合计                          2,695,850,789.57             2,695,850,789.57
负债和所有者权益总计                    6,956,391,419.33             6,956,391,419.33
调整情况说明
       根据财政部于2017年3月31日颁布的《企业会计准则第22号-金融工具确认和计量》、《企业会计准则第23号-金融资产
转移》、《企业会计准则第24号-套期会计》,2017年5月2日财政部修订发布的《企业会计准则第37号-金融工具列报》(以
上四项准则统称“新金融工具准则”), 要求在境内外同时上市的企业以及在境外上市并采用国际财务报告准则或企业会计
准则编制财务报告的企业,自2018年1月1日起施行;其他境内上市企业自2019年1月1日起施行。根据上述会计准则的修订要
求,公司自2019年1月1日起执行新金融工具准则。按照新金融工具准则规定,公司将原分类为“以公允价值计量且其变动计
入当期损益的金融资产”调整为“交易性金融资产”列报;将原分类为“可供出售金融资产”调整为“其他权益工具投资”列报。


母公司资产负债表
                                                                                                          单位:元
            项目                2018 年 12 月 31 日          2019 年 01 月 01 日                调整数
流动资产:
    货币资金                               90,483,771.63                90,483,771.63
    交易性金融资产
    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


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                                            远大产业控股股份有限公司 2019 年半年度财务报告


   应收账款                    28,247.30             28,247.30
   应收款项融资
   预付款项
   其他应收款              32,706,027.39         32,706,027.39
       其中:应收利息
             应收股利
   存货
   合同资产
   持有待售资产
   一年内到期的非流动
资产
   其他流动资产             1,601,693.54          1,601,693.54
流动资产合计              124,819,739.86        124,819,739.86
非流动资产:
   债权投资
   可供出售金融资产
   其他债权投资
   持有至到期投资
   长期应收款
   长期股权投资          3,870,000,000.00     3,870,000,000.00
   其他权益工具投资
   其他非流动金融资产
   投资性房地产
   固定资产                 5,837,803.39          5,837,803.39
   在建工程
   生产性生物资产
   油气资产
   使用权资产
   无形资产                13,225,003.60         13,225,003.60
   开发支出
   商誉
   长期待摊费用               145,872.14           145,872.14
   递延所得税资产
   其他非流动资产
非流动资产合计           3,889,208,679.13     3,889,208,679.13
资产总计                 4,014,028,418.99     4,014,028,418.99
流动负债:
   短期借款
   交易性金融负债
   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


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                                                        远大产业控股股份有限公司 2019 年半年度财务报告


    应付票据
    应付账款                               11,836.00             11,836.00
    预收款项
    合同负债
    应付职工薪酬                          395,166.67           395,166.67
    应交税费                              251,446.25           251,446.25
    其他应付款                           3,074,978.91         3,074,978.91
       其中:应付利息
               应付股利
    持有待售负债
    一年内到期的非流动
                                         1,450,000.00         1,450,000.00
负债
    其他流动负债
流动负债合计                             5,183,427.83         5,183,427.83
非流动负债:
    长期借款
    应付债券
       其中:优先股
               永续债
    租赁负债
    长期应付款
    长期应付职工薪酬
    预计负债
    递延收益
    递延所得税负债
    其他非流动负债
非流动负债合计
负债合计                                 5,183,427.83         5,183,427.83
所有者权益:
    股本                              550,065,495.00        550,065,495.00
    其他权益工具
       其中:优先股
               永续债
    资本公积                         3,942,191,131.77     3,942,191,131.77
    减:库存股
    其他综合收益
    专项储备
    盈余公积                            11,342,209.81        11,342,209.81
    未分配利润                        -494,753,845.42      -494,753,845.42
所有者权益合计                       4,008,844,991.16     4,008,844,991.16
负债和所有者权益总计                 4,014,028,418.99     4,014,028,418.99
调整情况说明
按照新金融工具准则规定,母公司没有调整项目。


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                                                        远大产业控股股份有限公司 2019 年半年度财务报告


(4)首次执行新金融工具准则、新租赁准则追溯调整前期比较数据说明
□ 适用 √ 不适用
六、税项
1、主要税种及税率
                    税种                     计税依据                              税率
                                                                 主要商品销售适用税率 16%(2019 年 4
                                                                 月 1 日起 13%)或 10%(2019 年 4 月 1
                                                                 日起 9%),出口商品按国家有关规定执
                                                                 行出口退税政策;提供服务适用税率
增值税                        销售货物、提供应税劳务和租赁收入   6%;本公司不动产租赁适用税率 10%
                                                                 (2019 年 4 月 1 日起 9%),子公司远大
                                                                 物产出租 2016 年 4 月 30 日前取得的不
                                                                 动产选择适用简易计税方法适用征收率
                                                                 5%。
                                                                 子公司远大国际(香港)有限公司、佰
                                                                 利资源有限公司、香港生水资源有限公
                                                                 司、香港道融资源有限公司、TOPSENSE
                                                                 RESOURCES PTE.LTD.、GRAND
城市维护建设税                应缴流转税
                                                                 RESOURCES GROUP (SINGAPORE)
                                                                 PTE.LTD.、BRILLIANCE RESOURCES
                                                                 (USA) Inc.不征税,本公司及其他子公司
                                                                 执行 7%的税率。
                                                                 (1)子公司佰利资源有限公司、远大国
                                                                 际(香港)有限公司、香港生水资源有
                                                                 限公司、香港道融资源有限公司为注册
                                                                 在香港的公司,所得税缴纳遵循香港当
                                                                 地税收法律。(2)子公司 TOPSENSE
                                                                 RESOURCES PTE.LTD.、GRAND
                                                                 RESOURCES GROUP (SINGAPORE)
企业所得税                    应纳税所得额
                                                                 PTE.LTD.、为注册在新加坡的公司,遵
                                                                 循新加坡当地税收法律,所得税率为
                                                                 17%。(3)子公司 BRILLIANCE
                                                                 RESOURCES (USA) Inc.为注册在美国
                                                                 的公司,适用注册地税收法律,所得税
                                                                 率为 21%。(4)本公司及其他子公司本
                                                                 报告期均适用 25%的税率。
                                                                 子公司远大国际(香港)有限公司、佰
                                                                 利资源有限公司、香港生水资源有限公
                                                                 司、香港道融资源有限公司、TOPSENSE
                                                                 RESOURCES PTE.LTD.、GRAND
教育费附加                    应缴流转税
                                                                 RESOURCES GROUP (SINGAPORE)
                                                                 PTE.LTD.、BRILLIANCE RESOURCES
                                                                 (USA) INC.不缴纳,本公司及其他子公司
                                                                 费率 5%。


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                                                                远大产业控股股份有限公司 2019 年半年度财务报告


七、合并财务报表项目注释
1、货币资金
                                                                                                        单位: 元
                    项目                         期末余额                               期初余额
库存现金                                                         56,473.26                            184,096.81
银行存款                                                2,402,227,775.16                       1,852,788,172.93
其他货币资金                                                816,018,256.31                         925,801,540.29
合计                                                    3,218,302,504.73                       2,778,773,810.03
  其中:存放在境外的款项总额                                141,425,886.27                         239,352,393.65
其他说明
    期末本账户余额中除银行承兑汇票保证金67,084,000.00元、保函保证金14,155,329.00元、信用证保
证金325,761,815.55元、期货保证金564,226,202.36元、用于融资质押的存款471,674,685.15元、外汇远
期等衍生工具保证金460,000.00元、理财项目资金12,050,000.00元外,无抵押、冻结等对变现有限制或
存放在境外、或有潜在收回风险的款项。
2、交易性金融资产
                                                                                                        单位: 元
                    项目                         期末余额                               期初余额
以公允价值计量且其变动计入当期损益
                                                                   116.70                             178,194.45
的金融资产
其中:基金                                                         116.70                             178,194.45
合计                                                               116.70                             178,194.45
3、衍生金融资产
                                                                                                        单位: 元
                    项目                         期末余额                               期初余额
商品期货等衍生工具公允价值                                   64,070,698.52                          68,650,304.68
远期外汇等衍生工具公允价值                                    3,972,628.79                          16,625,393.01
合计                                                         68,043,327.31                          85,275,697.69
其他说明:
形成原因及会计处理方法详见本节十五、2之(2)。
4、应收票据
(1)应收票据分类列示
                                                                                                        单位: 元
                    项目                         期末余额                               期初余额
银行承兑票据                                                 33,205,588.21                          64,687,688.29
合计                                                         33,205,588.21                          64,687,688.29
如是按照预期信用损失一般模型计提应收票据坏账准备,请参照其他应收款的披露方式披露坏账准备的相关信息:
□ 适用 √ 不适用
(2)期末公司已质押的应收票据
                                                                                                        单位: 元
                           项目                                              期末已质押金额
银行承兑票据                                                                                         1,250,000.00
合计                                                                                                 1,250,000.00
(3)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据
                                                                                                        单位: 元

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                                                                             远大产业控股股份有限公司 2019 年半年度财务报告


                 项目                                   期末终止确认金额                            期末未终止确认金额
银行承兑票据                                                           475,871,283.33
合计                                                                   475,871,283.33
5、应收账款
(1)应收账款分类披露
                                                                                                                           单位: 元
                                            期末余额                                               期初余额
                          账面余额              坏账准备                         账面余额              坏账准备
         类别
                                                       计提比 账面价值                                                    账面价值
                        金额      比例       金额                             金额      比例         金额      计提比例
                                                         例
按单项计提坏账准    10,691,6                8,657,58             2,034,034 8,409,059               8,409,059
                                    1.40%               80.98%                             1.38%               100.00%          0.00
备的应收账款             19.50                  5.50                   .00        .50                    .50
其中:
单项金额不重大但    10,691,6                8,657,58             2,034,034 8,409,059               8,409,059
                                    1.40%               80.98%                             1.38%               100.00%          0.00
单项计提坏账准备         19.50                  5.50                   .00        .50                    .50
按组合计提坏账准    751,876,                24,841,1             727,035,1 599,258,2               17,351,77              581,906,47
                                 98.60%                  3.30%                          98.62%                   2.90%
备的应收账款            306.55                 60.24                 46.31      43.47                   0.03                    3.44
其中:
                    751,876,                24,841,1             727,035,1 599,258,2               17,351,77              581,906,47
账龄分析法组合                   98.60%                  3.30%                          98.62%                   2.90%
                        306.55                 60.24                 46.31      43.47                   0.03                    3.44
                    762,567,                33,498,7             729,069,1 607,667,3               25,760,82              581,906,47
合计                             100.00%                 4.39%                          100.00%                  4.24%
                        926.05                 45.74                 80.31      02.97                   9.53                    3.44
按单项计提坏账准备:单项金额不重大但单项计提坏账准备
                                                                                                                           单位: 元
                         期末余额
名称
                         账面余额                     坏账准备                  计提比例                    计提理由
江苏亚慧特包装材料科
                                         200,000.00                200,000.00                  100.00% 已诉讼,在处理中
技有限公司
刘江山                                    24,112.99                 24,112.99                  100.00% 已诉讼,在处理中
                                                                                                            已诉讼,在处理中,90%
宁波东科塑胶有限公司                 1,482,260.00                  148,226.00                      10.00%
                                                                                                            金额已投保
宁波三汇家居工贸有限                                                                                        已诉讼,在处理中,70%
                                     1,000,000.00                  300,000.00                      30.00%
公司                                                                                                        金额投保
瑞教集团有限公司                         328,500.00                328,500.00                  100.00% 已诉讼,在处理中
上海特立龙塑料制品有
                                             300.00                    300.00                  100.00% 已诉讼,在处理中
限公司
重庆华美塑业有限公司                     239,200.00                239,200.00                  100.00% 已诉讼,在破产清算中
江苏百得包装制品有限
                                         380,922.91                380,922.91                  100.00% 已诉讼,在处理中
公司
宁海县日意塑胶有限公
                                         136,000.00                136,000.00                  100.00% 已诉讼,在处理中

平罗县平安镍合金有限
                                     6,900,323.60                6,900,323.60                  100.00% 已诉讼,在处理中
公司



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 合计                                10,691,619.50                  8,657,585.50 --                             --
 按组合计提坏账准备:账龄分析法组合
                                                                                                                                单位: 元
                                                                                      期末余额
                   名称
                                              账面余额                            坏账准备                           计提比例
 1 年以内(含 1 年)                                 746,814,308.92                      19,779,162.61                             2.65%
   3 个月以内(应收国外款项)                        467,298,804.39                       4,672,988.04                             1.00%
   4-6 个月以内(应收国外款项)                       14,254,956.79                       1,425,495.68                            10.00%
   7-12 个月以内(应收国外款项)                       2,418,651.52                       1,209,325.76                            50.00%
   1 年以内(应收国内款项)                          262,841,896.22                      12,471,353.13                             4.74%
 12 个月以上(应收国外款项)                           1,474,620.26                       1,474,620.26                           100.00%
 5 年以上                                              3,587,377.37                       3,587,377.37                           100.00%
 合计                                                751,876,306.55                      24,841,160.24 --
 确定该组合依据的说明:
 相同账龄的应收款项具有类似信用风险特征。
 按账龄披露
                                                                                                                                单位: 元
                             账龄                                                                   期末余额
 1 年以内(含 1 年)                                                                                                    729,069,180.31
   1 年以内                                                                                                             729,069,180.31
 合计                                                                                                                   729,069,180.31
 (2)本期计提、收回或转回的坏账准备情况
 本期计提坏账准备情况:
                                                                                                                                单位: 元
                                                                       本期变动金额
        类别              期初余额                                                                                      期末余额
                                                     计提               收回或转回                  核销
按单项计提坏账准备          8,409,059.50              248,526.00                                                          8,657,585.50
按组合计提坏账准备         17,351,770.03             7,498,930.41                 1,486.70               8,053.50        24,841,160.24
合计                       25,760,829.53             7,747,456.41                 1,486.70               8,053.50        33,498,745.74
 (3)本期实际核销的应收账款情况
                                                                                                                                单位: 元
                            项目                                                                  核销金额
 实际核销的应收账款                                                                                                             8,053.50
 (4)按欠款方归集的期末余额前五名的应收账款情况
 本报告期按欠款方归集的期末余额前五名应收账款汇总金额189,285,020.27元,占应收账款余额合计数的比例24.82%,相应
 计提的坏账准备期末余额汇总金额1,892,850.20元。
 6、预付款项
 (1)预付款项按账龄列示
                                                                                                                                单位: 元
                                             期末余额                                                    期初余额
            账龄
                                    金额                       比例                          金额                       比例
 1 年以内                           745,008,987.51                       99.63%              483,945,968.56                      99.65%
 1至2年                               1,992,303.08                        0.27%                  1,045,215.36                     0.22%


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                                                                           远大产业控股股份有限公司 2019 年半年度财务报告


2至3年                                  367,706.61                   0.05%                   606,268.74                       0.12%
3 年以上                                408,609.04                   0.05%                      33,315.22                     0.01%
合计                               747,777,606.24             --                         485,630,767.88              --
账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:
本报告期没有账龄超过1年且金额重要的预付款项。
(2)按预付对象归集的期末余额前五名的预付款情况
                  往来单位名称                                       金额                              占预付账款总额比例
中粮四海丰(张家港)贸易有限公司                                                47,829,094.76                                  6.40%
SOUTH32 MARKETING PTE. LTD.                                                     24,898,545.85                                  3.33%
AMANAB 56 INVESTMENTS PTE.LTD.                                                  16,355,535.98                                  2.19%
海峡石化产品交易中心有限公司                                                    15,292,108.37                                  2.05%
宁波艾弗森电子有限公司                                                          13,978,991.82                                  1.87%
       合         计                                                           118,354,276.78                                 15.83%
7、其他应收款
                                                                                                                           单位: 元
                  项目                                    期末余额                                      期初余额
应收利息                                                                  895,829.70                                      521,059.71
其他应收款                                                           103,048,315.88                                184,432,675.04
合计                                                                 103,944,145.58                                184,953,734.75
(1)应收利息
1)应收利息分类
                                                                                                                           单位: 元
                  项目                                    期末余额                                      期初余额
应计保本固定收益型理财产品利息                                            895,829.70                                      521,059.71
合计                                                                      895,829.70                                      521,059.71
(2)其他应收款
1)其他应收款按款项性质分类情况
                                                                                                                           单位: 元
               款项性质                                 期末账面余额                                  期初账面余额
应收出口退税                                                            70,751,365.16                              146,686,033.53
保证金及押金                                                            32,722,963.24                               36,894,452.42
员工借款及备用金                                                         2,417,644.42                                2,936,714.32
往来款项                                                                63,065,361.49                               63,371,043.77
其他                                                                     2,000,000.00                                2,552,753.28
合计                                                                 170,957,334.31                                252,440,997.32
2)坏账准备计提情况
                                                                                                                           单位: 元
                              第一阶段                  第二阶段                        第三阶段
       坏账准备           未来 12 个月预期信 整个存续期预期信用损失 整个存续期预期信用损失                         合计
                                 用损失              (未发生信用减值)           (已发生信用减值)
2019 年 1 月 1 日余额                                       18,541,039.05                  49,467,283.23            68,008,322.28
2019 年 1 月 1 日余额在          ——                     ——                           ——                      ——



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                                                                          远大产业控股股份有限公司 2019 年半年度财务报告


本期
本期计提                                                           4,858.05                                       4,858.05
本期转回                                                      103,303.40                                       103,303.40
本期核销                                                            858.50                                           858.50
2019 年 6 月 30 日余额                                      18,441,735.20             49,467,283.23          67,909,018.43
损失准备本期变动金额重大的账面余额变动情况
□ 适用 √ 不适用
按账龄披露
                                                                                                                 单位: 元
                               账龄                                                     期末余额
1 年以内(含 1 年)                                                                                            847,874.30
  1 年以内                                                                                                     847,874.30
1至2年                                                                                                         207,089.02
2至3年                                                                                                         146,058.85
3 年以上                                                                                                     66,707,996.26
  3至4年                                                                                                       773,780.54
  4至5年                                                                                                      2,152,892.43
  5 年以上                                                                                                   63,781,323.29
合计                                                                                                         67,909,018.43
3)本期计提、收回或转回的坏账准备情况
本期计提坏账准备情况:
                                                                                                                 单位: 元
                                                                     本期变动金额
           类别                   期初余额                                                                期末余额
                                                            计提                 收回或转回
按单项计提坏账准备                    49,467,283.23                                                          49,467,283.23
按组合计提坏账准备                    18,541,039.05                4,858.05             104,161.90           18,441,735.20
合计                                  68,008,322.28                4,858.05             104,161.90           67,909,018.43
4)本期实际核销的其他应收款情况
                                                                                                                 单位: 元
                               项目                                                     核销金额
实际核销的其他应收款                                                                                                 858.50
5)按欠款方归集的期末余额前五名的其他应收款情况
                                                                                                                 单位: 元
                                                                                    占其他应收款期末
       单位名称          款项的性质             期末余额               账龄                             坏账准备期末余额
                                                                                    余额合计数的比例
应收出口退税          出口退税                   70,751,365.16 1 年以内                        41.39%
江阴华西村商品合
约交易中心有限公 电子交易保证金                  15,428,088.29 1 年以内                         9.02%          771,404.41

长江农业开发有限
                      往来款                     15,041,171.45 5 年以上                         8.80%        15,041,171.45
公司
广东省鱼珠林产集
                      往来款                     13,830,285.41 5 年以上                         8.09%        13,830,285.41
团有限公司


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                                                                             远大产业控股股份有限公司 2019 年半年度财务报告


连云港大江种植有
                         往来款                     6,868,330.06 5 年以上                              4.02%          6,868,330.06
限公司
合计                              --              121,919,240.37            --                         71.32%        36,511,191.33
8、存货
是否已执行新收入准则
□ 是 √ 否
(1)存货分类
                                                                                                                         单位: 元
                                         期末余额                                                 期初余额
          项目
                         账面余额        跌价准备          账面价值              账面余额         跌价准备            账面价值
库存商品                886,367,688.68   12,736,024.86    873,631,663.82 1,089,753,038.35         54,047,731.19 1,035,705,307.16
合计                    886,367,688.68   12,736,024.86    873,631,663.82 1,089,753,038.35         54,047,731.19 1,035,705,307.16
公司是否需遵守《深圳证券交易所行业信息披露指引第 4 号—上市公司从事种业、种植业务》的披露要求

(2)存货跌价准备
                                                                                                                         单位: 元
                                               本期增加金额                             本期减少金额
          项目           期初余额                                                                                     期末余额
                                           计提               其他               转回或转销         其他
库存商品                 54,047,731.19   12,736,024.86                           54,047,731.19                       12,736,024.86
合计                     54,047,731.19   12,736,024.86                           54,047,731.19                       12,736,024.86
9、其他流动资产
是否已执行新收入准则
□ 是 √ 否
                                                                                                                         单位: 元
                      项目                                 期末余额                                      期初余额
预交所得税                                                             19,730,198.08                                 21,764,550.47
待抵扣进项税                                                          109,656,761.63                                128,324,095.22
待摊费用                                                                     16,590.92                                1,368,414.46
银行短期理财[注 1]                                                    151,220,000.00                                423,880,000.00
抵押款                                                                560,000,000.00                                560,000,000.00
国债逆回购                                                                                                          215,137,063.42
其他                                                                             1,937.36
合计                                                                  840,625,487.99                               1,350,474,123.57
其他说明:
[注1]:期末,各类银行理财产品余额如下:
                                  类别                                                           期末余额
保本浮动收益型                                                                                                         38,000,000.00
非保本浮动收益型                                                                                                     113,220,000.00
                                  合计                                                                               151,220,000.00
10、长期股权投资
                                                                                                                         单位: 元
被投资单 期初余额                                        本期增减变动                                           期末余额 减值准备
     位          (账面价 追加投资 减少投资 权益法下 其他综合 其他权益 宣告发放 计提减值                其他     (账面价 期末余额


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                                                                               远大产业控股股份有限公司 2019 年半年度财务报告


                值)                             确认的投 收益调整       变动    现金股利      准备                  值)
                                                 资损益                          或利润
一、合营企业
二、联营企业
上海天远
           10,523,02                            -399,528.                                                         10,123,50
实业有限
                  9.15                                 39                                                              0.76
公司
           10,523,02                            -399,528.                                                         10,123,50
小计
                  9.15                                 39                                                              0.76
           10,523,02                            -399,528.                                                         10,123,50
合计
                  9.15                                 39                                                              0.76
11、其他权益工具投资
                                                                                                                              单位: 元
                      项目                                     期末余额                                   期初余额
按成本计量的可供出售权益工具                                              101,674,068.37                                  99,597,084.37
合计                                                                      101,674,068.37                                  99,597,084.37
分项披露本期非交易性权益工具投资
                                                                                                                              单位: 元
                                                                           其他综合收益转 指定为以公允价值计 其他综合收益转
   项目名称           确认的股利收入        累计利得         累计损失      入留存收益的金 量且其变动计入其他 入留存收益的原
                                                                                  额            综合收益的原因                   因
宁波嘉悦沥青有                                                                                                        外币折算差额不
                                                                                  54,480.00
限公司                                                                                                                计入当期利润
上海中泰宏祥仓
                             207,484.13      446,986.64
储服务有限公司
12、固定资产
                                                                                                                              单位: 元
                      项目                                     期末余额                                   期初余额
固定资产                                                                   41,068,177.77                                  44,311,882.11
合计                                                                       41,068,177.77                                  44,311,882.11
(1)固定资产情况
                                                                                                                              单位: 元
         项目                房屋及建筑物           机器设备              运输设备          办公及其他设备                合计
一、账面原值:
  1.期初余额                    57,390,215.35          1,426,536.89        48,871,907.02         17,486,133.81        125,174,793.07
  2.本期增加金额                                            6,003.51           255,982.76            687,334.89             949,321.16
    (1)购置                                               6,003.51           255,982.76            687,334.89             949,321.16
    (2)在建工程
转入
    (3)企业合并
增加


  3.本期减少金额                                                               447,213.00            723,018.67            1,170,231.67



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                                                            远大产业控股股份有限公司 2019 年半年度财务报告


     (1)处置或报
                                                           447,213.00         723,018.67      1,170,231.67



  4.期末余额           57,390,215.35    1,432,540.40     48,680,676.78     17,450,450.03    124,953,882.56
二、累计折旧
  1.期初余额           30,264,197.59    1,169,976.79     38,058,888.11      11,320,226.85    80,813,289.34
  2.本期增加金额         870,786.19       23,154.38       1,933,465.60       1,029,658.29     3,857,064.46
     (1)计提           870,786.19       23,154.38       1,933,465.60       1,029,658.29     3,857,064.46


  3.本期减少金额                                           424,852.35         409,418.28       834,270.63
     (1)处置或报
                                                           424,852.35         409,418.28       834,270.63



  4.期末余额           31,134,983.78    1,193,131.17     39,567,501.36      11,940,466.86    83,836,083.17
三、减值准备
  1.期初余额              49,621.62                                                              49,621.62
  2.本期增加金额
     (1)计提


  3.本期减少金额
     (1)处置或报



  4.期末余额              49,621.62                                                              49,621.62
四、账面价值
  1.期末账面价值       26,205,609.95     239,409.23       9,113,175.42       5,509,983.17    41,068,177.77
  2.期初账面价值       27,076,396.14     256,560.10      10,813,018.91       6,165,906.96    44,311,882.11
(2)通过经营租赁租出的固定资产
                                                                                                 单位: 元
                        项目                                             期末账面价值
房屋及建筑物                                                                                  5,961,019.19
13、无形资产
(1)无形资产情况
                                                                                                 单位: 元
       项目          土地使用权        专利权          非专利技术        软件使用权           合计
一、账面原值
     1.期初余额        26,496,876.75                                       16,978,437.85     43,475,314.60
     2.本期增加金

       (1)购置
       (2)内部研

       (3)企业合


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并增加


  3.本期减少金额
       (1)处置


     4.期末余额      26,496,876.75                                           16,978,437.85    43,475,314.60
二、累计摊销
     1.期初余额      13,271,873.15                                           14,212,799.03    27,484,672.18
     2.本期增加金
                       271,172.76                                               747,439.66      1,018,612.42

       (1)计提       271,172.76                                               747,439.66      1,018,612.42


     3.本期减少金

       (1)处置


     4.期末余额      13,543,045.91                                           14,960,238.69    28,503,284.60
三、减值准备
     1.期初余额
     2.本期增加金

       (1)计提


     3.本期减少金

     (1)处置


     4.期末余额
四、账面价值
     1.期末账面价
                     12,953,830.84                                            2,018,199.16    14,972,030.00

     2.期初账面价
                     13,225,003.60                                            2,765,638.82    15,990,642.42

14、长期待摊费用
                                                                                                   单位: 元
         项目       期初余额         本期增加金额       本期摊销金额       其他减少金额       期末余额
维修费及其他         15,868,735.75        960,323.32        2,991,413.87                       13,837,645.20
网络维护              3,046,053.15       2,348,326.74        597,377.25                         4,797,002.64
合计                 18,914,788.90       3,308,650.06       3,588,791.12                       18,634,647.84
15、递延所得税资产/递延所得税负债
(1)未经抵销的递延所得税资产
                                                                                                   单位: 元
           项目                      期末余额                                     期初余额


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                              可抵扣暂时性差异          递延所得税资产            可抵扣暂时性差异        递延所得税资产
资产减值准备                        97,067,866.69             24,041,699.92               98,343,128.24             24,244,449.01
可抵扣亏损                         310,952,467.30             88,344,555.26              405,799,953.66             94,786,217.88
公允价值计量的金融负
                                    22,040,263.22                  5,510,065.82           22,482,948.22              5,620,737.07

应付职工薪酬                       146,957,778.64             43,462,557.32              180,125,611.56             43,882,024.56
预提费用                           104,547,025.33             26,136,756.33              104,513,192.00             26,128,298.00
预计负债                            50,099,936.70             12,523,959.45               52,135,039.75             12,869,927.09
合计                               731,665,337.88            200,019,594.10              863,399,873.43          207,531,653.61
(2)未经抵销的递延所得税负债
                                                                                                                        单位: 元
                                              期末余额                                             期初余额
           项目
                              应纳税暂时性差异          递延所得税负债            应纳税暂时性差异        递延所得税负债
公允价值计量的金融资
                                    70,957,779.14             12,802,480.84               48,930,931.50             13,240,492.62

合计                                70,957,779.14             12,802,480.84               48,930,931.50             13,240,492.62
(3)以抵销后净额列示的递延所得税资产或负债
                                                                                                                        单位: 元
                            递延所得税资产和负债 抵销后递延所得税资产 递延所得税资产和负债 抵销后递延所得税资产
           项目
                               期末互抵金额             或负债期末余额              期初互抵金额          或负债期初余额
递延所得税资产                      12,802,480.84            187,217,113.26               13,240,492.62          194,291,160.99
递延所得税负债                      12,802,480.84                                         13,240,492.62


(4)未确认递延所得税资产明细
                                                                                                                        单位: 元
                     项目                                  期末余额                                   期初余额
可抵扣亏损                                                              284,426,196.62                           280,656,655.60
资产减值准备                                                             83,469,981.87                              84,077,535.20
合计                                                                    367,896,178.49                           364,734,190.80


(5)未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                                        单位: 元
              年份                       期末金额                            期初金额                         备注
2019 年度                                         38,436,671.87                    38,436,671.87
2020 年度                                         52,323,178.91                    52,466,477.31
2021 年度                                        109,285,502.48                   109,439,325.14
2022 年度                                         13,987,448.02                    13,987,448.02
2023 年度                                         65,359,465.84                    66,326,733.26
2024 年度                                           5,033,929.50
合计                                             284,426,196.62                   280,656,655.60               --
16、其他非流动资产
是否已执行新收入准则
□ 是 √ 否


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                                                                                                         单位: 元
                  项目                          期末余额                                 期初余额
摊余高尔夫会员费                                             1,716,923.04                             1,772,307.66
合计                                                         1,716,923.04                             1,772,307.66
17、短期借款
(1)短期借款分类
                                                                                                         单位: 元
                  项目                          期末余额                                 期初余额
质押借款                                                   504,262,626.96                           103,045,179.94
保证借款                                                   201,165,479.02                           204,854,386.34
合计                                                       705,428,105.98                           307,899,566.28
18、衍生金融负债
                                                                                                         单位: 元
                  项目                          期末余额                                 期初余额
商品期货等衍生工具公允价值                                  95,816,572.38                            53,303,142.01
远期外汇等衍生工具公允价值                                  10,125,215.32                             7,546,565.14
合计                                                       105,941,787.70                            60,849,707.15
19、应付票据
                                                                                                         单位: 元
                  种类                          期末余额                                 期初余额
银行承兑汇票                                               461,612,500.00                           516,228,597.20
合计                                                       461,612,500.00                           516,228,597.20
20、应付账款
(1)应付账款列示
                                                                                                         单位: 元
                  项目                          期末余额                                 期初余额
购买商品、接受劳务形成的应付账款                       1,394,843,676.43                         1,925,509,013.81
合计                                                   1,394,843,676.43                         1,925,509,013.81
21、预收款项
是否已执行新收入准则
□ 是 √ 否
(1)预收款项列示
                                                                                                         单位: 元
                  项目                          期末余额                                 期初余额
销售商品、提供劳务形成的预收款项                           767,305,510.60                           505,997,998.00
合计                                                       767,305,510.60                           505,997,998.00
22、应付职工薪酬
(1)应付职工薪酬列示
                                                                                                         单位: 元
           项目              期初余额           本期增加                本期减少                期末余额
一、短期薪酬                  144,843,464.03      90,199,929.72             126,172,397.22          108,870,996.53
二、离职后福利-设定提
                                   245,907.26      5,182,586.05               5,180,381.45              248,111.86
存计划



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三、辞退福利                                     418,123.00                 418,123.00
合计                       145,089,371.29     95,800,638.77              131,770,901.67          109,119,108.39
(2)短期薪酬列示
                                                                                                      单位: 元
           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
                           144,688,127.31     79,020,262.99              115,993,663.12          107,714,727.18
补贴
2、职工福利费                    6,786.40      4,488,308.50                3,567,112.94             927,981.96
3、社会保险费                  122,277.89      3,082,095.76                3,053,619.38             150,754.27
    其中:医疗保险费           108,872.17      2,748,777.19                2,724,132.28             133,517.08
             工伤保险费          2,365.18        139,842.35                 137,851.26                 4,356.27
             生育保险费         11,040.54        193,476.22                 191,635.84                12,880.92
4、住房公积金                   17,556.00      3,102,251.26                3,042,994.06               76,813.20
5、工会经费和职工教育
                                 8,716.43        157,289.46                 165,285.97                  719.92
经费
6、其他                                          349,721.75                 349,721.75
合计                       144,843,464.03     90,199,929.72              126,172,397.22          108,870,996.53
(3)设定提存计划列示
                                                                                                      单位: 元
           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                239,471.51      5,024,669.63                5,022,214.66             241,926.48
2、失业保险费                    6,435.75        157,916.42                 158,166.79                 6,185.38
合计                           245,907.26      5,182,586.05                5,180,381.45              248,111.86
23、应交税费
                                                                                                      单位: 元
                  项目                      期末余额                                  期初余额
增值税                                                   155,231.65                               24,883,544.90
企业所得税                                             49,515,736.59                              71,471,192.12
个人所得税                                              1,317,972.49                               1,753,212.51
城市维护建设税                                                6,049.33                             1,316,613.43
教育费附加                                                    4,269.28                              910,371.50
印花税                                                   720,216.96                                1,615,760.94
其他                                                     229,429.25                                 194,795.87
合计                                                   51,948,905.55                             102,145,491.27
24、其他应付款
                                                                                                      单位: 元
                  项目                      期末余额                                  期初余额
应付利息                                                3,052,357.07                               3,572,660.17
其他应付款                                             41,258,195.98                              24,264,076.68
合计                                                   44,310,553.05                              27,836,736.85
(1)应付利息
                                                                                                      单位: 元
                  项目                      期末余额                                  期初余额


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短期借款应付利息                                                          3,052,357.07                                  3,572,660.17
合计                                                                      3,052,357.07                                  3,572,660.17
(2)其他应付款
1)按款项性质列示其他应付款
                                                                                                                           单位: 元
                      项目                                   期末余额                                   期初余额
保证金及押金                                                              1,049,686.00                                 15,412,192.25
代收代付款项                                                              5,110,256.10                                  2,696,525.63
其他暂收应付款项                                                         35,098,253.88                                  6,155,358.80
合计                                                                     41,258,195.98                                 24,264,076.68
2)账龄超过 1 年的重要其他应付款
                                                                                                                           单位: 元
                      项目                                   期末余额                               未偿还或结转的原因
连云港市财政局                                                            2,508,480.00 计提的罚息尚未支付
黑龙江远大房地产开发有限公司                                              2,265,144.89 关联资金往来
合计                                                                      4,773,624.89                      --
25、一年内到期的非流动负债
                                                                                                                           单位: 元
                      项目                                   期末余额                                   期初余额
一年内到期的长期借款                                                      1,462,000.00                                  1,450,000.00
合计                                                                      1,462,000.00                                  1,450,000.00
26、长期应付职工薪酬
(1)长期应付职工薪酬表
                                                                                                                           单位: 元
                      项目                                   期末余额                                   期初余额
员工奖金计划                                                             31,046,014.98                                 46,575,842.99
合计                                                                     31,046,014.98                                 46,575,842.99
27、预计负债
是否已执行新收入准则
□ 是 √ 否
                                                                                                                           单位: 元
               项目                           期末余额                      期初余额                           形成原因
                                                                                                    预计亏损合同标的资产计提
待执行的亏损合同                                   26,269,095.59                    56,319,244.12
                                                                                                    减值损失
                                                                                                    形成原因详见本节十五、2 之
预计损失                                          560,000,000.00                   560,000,000.00
                                                                                                    (1)
合计                                              586,269,095.59                   616,319,244.12                 --
28、递延收益
                                                                                                                           单位: 元
        项目                 期初余额             本期增加              本期减少            期末余额               形成原因
                                                                                                               系子公司哈尔滨绿
长期租赁款                     4,639,060.80                                                    4,639,060.80 洲健身俱乐部出租
                                                                                                               车位使用权之递延



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                                                                                                                         收益
合计                           4,639,060.80                                                            4,639,060.80                --
29、股本
                                                                                                                                         单位:元
                                                               本次变动增减(+、-)
                    期初余额                                                                                                      期末余额
                                    发行新股           送股          公积金转股              其他                小计
                                                                                         -7,190,593.00[1
股份总数          550,065,495.00                                                                        ]
                                                                                                              -7,190,593.00 542,874,902.00

注:[1] 根据《盈利补偿协议》及其补充协议的约定,并经公司 2018 年度第一次临时股东大会审议通过,公司以总价款 1
元的价格对交易对方合计应补偿股份 55,759,636 股予以回购并注销。2018 年度对扣除宁波至正因质押暂时无法回购注销的
7,190,593 股外的其他交易对方合计 48,569,043 股予以回购并注销,本期以 0.13 元价格对宁波至正持有的 7,190,593 股予以回
购并注销。
30、资本公积
                                                                                                                                        单位: 元
           项目                    期初余额                    本期增加                     本期减少                       期末余额
                                                                                [1]
资本溢价(股本溢价)               1,255,782,465.04              7,183,809.29                                               1,262,966,274.33
其他资本公积                         31,674,947.30                                                                               31,674,947.30
合计                               1,287,457,412.34                7,183,809.29                                             1,294,641,221.63
注:[1] 资本公积本期增加为公司以 0.13 元的价格对宁波至正 7,190,593 股予以回购并注销,扣除注销过户手续费后增加资
本溢价 7,183,809.29 元。
31、其他综合收益
                                                                                                                                        单位: 元
                                                                                      本期发生额
                                                                              减:前期
                                                               减:前期计入
                                                   本期所得                   计入其他                                   税后归属 期末余
              项目                  期初余额                   其他综合收                    减:所得 税后归属
                                                   税前发生                   综合收益                                   于少数股          额
                                                               益当期转入                     税费用        于母公司
                                                      额                      当期转入                                      东
                                                                  损益
                                                                              留存收益
将重分类进损益的其他综合收         -45,567,584. 937,810.4                                                   -1,701,305 2,639,116. -47,268,
益                                            34           7                                                       .72            19      890.06
                                   -45,567,584. 937,810.4                                                   -1,701,305 2,639,116. -47,268,
其中:外币财务报表折算差额
                                              34           7                                                       .72            19      890.06
                                   -45,567,584. 937,810.4                                                   -1,701,305 2,639,116. -47,268,
其他综合收益合计
                                              34           7                                                       .72            19      890.06
32、盈余公积
                                                                                                                                        单位: 元
           项目                    期初余额                    本期增加                     本期减少                       期末余额
法定盈余公积                          11,342,209.81                                                                              11,342,209.81
合计                                  11,342,209.81                                                                              11,342,209.81
33、未分配利润
                                                                                                                                        单位: 元
                       项目                                           本期                                           上期
调整前上期末未分配利润                                                        781,332,726.21                                    715,457,725.20



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调整后期初未分配利润                                             781,332,726.21                        715,457,725.20
加:本期归属于母公司所有者的净利润                                46,434,495.45                          -37,188,702.08
期末未分配利润                                                   827,767,221.66                        678,269,023.12
34、营业收入和营业成本
                                                                                                                单位: 元
                                     本期发生额                                         上期发生额
           项目
                             收入                    成本                      收入                      成本
主营业务                  32,716,261,517.42       32,376,860,087.05        31,057,340,427.52         30,782,090,821.81
其他业务                       1,759,431.71             189,255.62                3,043,025.29              170,844.48
合计                      32,718,020,949.13       32,377,049,342.67        31,060,383,452.81         30,782,261,666.29
是否已执行新收入准则
□ 是 √ 否
35、税金及附加
                                                                                                                单位: 元
                  项目                            本期发生额                                上期发生额
城市维护建设税                                                   222,975.44                               1,851,297.23
教育费附加                                                       160,398.42                               1,339,871.47
房产税                                                           283,395.15                                 296,543.15
土地使用税                                                       249,614.90                                 246,979.15
车船使用税                                                                                                       1,020.00
印花税                                                          4,805,853.63                              6,061,842.96
合计                                                            5,722,237.54                              9,797,553.96
36、销售费用
                                                                                                                单位: 元
                  项目                            本期发生额                                上期发生额
职工薪酬                                                       50,760,707.64                             43,355,971.20
交通费                                                          2,323,248.09                              2,822,624.98
业务招待费                                                      5,829,659.64                              7,660,095.02
运输装卸费                                                     95,726,392.34                           102,301,167.78
办公费                                                          3,450,538.05                              4,333,077.10
保险费                                                          3,821,742.73                              3,949,561.65
进出口费用                                                     27,041,966.64                             17,783,525.81
仓储及检验费                                                   27,720,309.47                             23,351,078.87
商品损耗                                                        4,981,511.05                              4,729,728.97
其他费用                                                        2,499,120.51                              1,748,918.76
合计                                                        224,155,196.16                             212,035,750.14
37、管理费用
                                                                                                                单位: 元
                  项目                            本期发生额                                上期发生额
职工薪酬                                                       45,039,931.13                             40,682,487.74
各项税费                                                          47,728.99                                     80,175.07
折旧费                                                          3,223,812.38                              4,885,583.47
租赁物管费                                                     16,178,368.38                             24,344,342.65


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中介服务费                                           1,561,452.74                           4,741,630.17
交通差旅费                                           1,347,964.72                           1,450,042.70
业务招待费                                           2,550,305.87                           2,763,029.62
长期资产摊销                                         4,546,898.61                           4,839,153.20
办公费                                               5,820,233.92                           4,654,336.42
其他                                                   806,928.33                            812,458.51
合计                                                81,123,625.07                         89,253,239.55
38、财务费用
                                                                                              单位: 元
                  项目                 本期发生额                            上期发生额
利息支出                                            20,346,523.25                         33,130,511.53
减:利息收入                                        20,358,903.67                         12,707,886.47
手续费                                              14,219,730.02                         28,104,718.45
汇兑损失                                             7,978,468.43                         23,991,024.66
合计                                                22,185,818.03                         72,518,368.17
39、其他收益
                                                                                              单位: 元
           产生其他收益的来源          本期发生额                            上期发生额
政府补助                                            43,140,813.40                         65,856,634.49
40、投资收益
                                                                                              单位: 元
                   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                              -399,528.39
处置交易性金融资产取得的投资收益                        95,572,680.28                  -164,256,422.57
其他权益工具投资在持有期间取得的股利
                                                           207,484.13                        239,502.51
收入
理财产品交易和持有收益                                   3,863,638.45                     10,322,992.98
合计                                                    99,244,274.47                  -153,693,927.08
41、公允价值变动收益
                                                                                              单位: 元
       产生公允价值变动收益的来源      本期发生额                            上期发生额
交易性金融资产                                      -61,856,918.13                      167,925,327.29
   其中:衍生金融工具产生的公允价
                                                    -61,856,918.13                      167,925,327.29
值变动收益
公允价值套期损益的无效部分                                                                21,429,448.17
合计                                                -61,856,918.13                      189,354,775.46
42、信用减值损失
                                                                                              单位: 元

                  项目                 本期发生额                            上期发生额

其他应收款坏账损失                                      98,445.35

应收账款坏账准备                                     -7,745,969.71

贷款呆账损失准备                                       467,514.53


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合计                                                          -7,180,009.83

43、资产减值损失
是否已执行新收入准则
□ 是 √ 否
                                                                                                            单位: 元
                     项目                       本期发生额                                上期发生额
坏账损失                                                                                                14,882,366.76
存货跌价损失                                                 -12,736,024.86                            -23,695,833.90
其他                                                         29,808,904.16                             -12,592,031.91
合计                                                         17,072,879.30                             -21,405,499.05
44、资产处置收益
                                                                                                            单位: 元
           资产处置收益的来源                   本期发生额                                上期发生额
固定资产处置收益                                                -39,782.41                                -377,014.15
45、营业外收入
                                                                                                            单位: 元
                                                                                        计入当期非经常性损益的金
              项目                 本期发生额                   上期发生额
                                                                                                   额
赔款收入及违约金                          9,212,550.05                   4,637,352.64                    9,212,550.05
无需支付的款项                            1,378,932.79                    238,009.97                     1,378,932.79
其他                                       201,051.13                    2,339,364.57                     201,051.13
合计                                     10,792,533.97                   7,214,727.18                   10,792,533.97
46、营业外支出
                                                                                                            单位: 元
                                                                                        计入当期非经常性损益的金
              项目                 本期发生额                   上期发生额
                                                                                                   额
违约金及赔款支出                          1,498,954.55                   2,705,793.21                    1,498,954.55
其他                                      1,787,084.46                    388,817.98                     1,787,084.46
合计                                      3,286,039.01                   3,094,611.19                    3,286,039.01
47、所得税费用
(1)所得税费用表
                                                                                                            单位: 元
                     项目                       本期发生额                                上期发生额
当期所得税费用                                               24,253,635.50                               6,665,884.36
递延所得税费用                                                6,843,798.87                               1,166,323.91
合计                                                         31,097,434.37                               7,832,208.27
(2)会计利润与所得税费用调整过程
                                                                                                            单位: 元
                            项目                                               本期发生额
利润总额                                                                                            105,672,481.42
按法定/适用税率计算的所得税费用                                                                         26,418,120.36
子公司适用不同税率的影响                                                                                 4,165,323.40
调整以前期间所得税的影响                                                                                  383,147.69


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非应税收入的影响                                                                                    -2,852,156.15
不可抵扣的成本、费用和损失的影响                                                                          603.51
使用前期未确认递延所得税资产的可抵扣亏损的影响                                                        -297,121.07
本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏
                                                                                                     3,279,516.63
损的影响
所得税费用                                                                                          31,097,434.37
48、其他综合收益
详见附注 31。
49、现金流量表项目
(1)收到的其他与经营活动有关的现金
                                                                                                        单位: 元
                 项目                            本期发生额                            上期发生额
保证金及押金                                                      21,200.00                            10,000.00
收到的政府补助                                                 43,140,828.53                        65,856,634.49
赔款收入及违约金                                               10,797,669.98                         7,196,054.92
收到的银行存款利息                                             20,431,366.58                        12,705,765.12
收其他                                                                                                 17,371.34
合计                                                           74,391,065.09                        85,785,825.87
(2)支付的其他与经营活动有关的现金
                                                                                                        单位: 元
                 项目                            本期发生额                            上期发生额
支付的保证金及押金                                                  7,000.00                           13,500.00
支付的装卸运输费                                          100,707,903.39                          102,301,167.78
支付的进出口费用                                               27,041,966.64                        17,783,525.81
支付的银行手续费                                               14,218,225.26                        28,104,553.45
支付的仓储费                                                   27,720,309.47                        23,351,078.87
支付的业务招待费                                                8,379,965.51                        10,466,339.40
其他                                                           37,926,041.32                        53,500,206.23
合计                                                          216,001,411.59                      235,520,371.54
(3)收到的其他与投资活动有关的现金
                                                                                                        单位: 元
                 项目                            本期发生额                            上期发生额
收回期货保证金                                                 24,395,190.69                        36,908,404.37
合计                                                           24,395,190.69                        36,908,404.37
(4)支付的其他与投资活动有关的现金
                                                                                                        单位: 元
                 项目                            本期发生额                            上期发生额
支付的期货保证金                                          298,377,721.06                          292,870,065.55
期货及电子交易投资损失                                                                            229,031,234.99
支付衍生金融工具保证金                                                                                581,300.00
支付保证金                                                      5,000,000.00
合计                                                      303,377,721.06                          522,482,600.54




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(5)支付的其他与筹资活动有关的现金
                                                                                                 单位: 元
                  项目                   本期发生额                            上期发生额
支付的借款质押保证金                                 380,673,954.52                         799,734,113.81
清算子公司退回少数股东投资款                          15,962,658.24
支付的股份回购过户费                                       6,784.45
合计                                                 396,643,397.21                         799,734,113.81
50、现金流量表补充资料
(1)现金流量表补充资料
                                                                                                 单位: 元
                 补充资料                 本期金额                               上期金额
1.将净利润调节为经营活动现金流量:           --                                    --
净利润                                                74,575,047.05                          -29,460,247.91
加:资产减值准备                                       -9,892,869.47                         21,405,499.05
固定资产折旧、油气资产折耗、生产性生
                                                       3,853,979.58                            6,183,577.22
物资产折旧
无形资产摊销                                           1,018,612.42                            1,080,990.95
长期待摊费用摊销                                       3,588,791.12                            3,868,434.55
处置固定资产、无形资产和其他长期资产
                                                          39,782.41                             377,014.15
的损失(收益以“-”号填列)
固定资产报废损失(收益以“-”号填列)                                                           17,714.27
公允价值变动损失(收益以“-”号填列)                61,856,918.13                         -189,354,775.46
财务费用(收益以“-”号填列)                        22,693,729.49                          33,503,291.41
投资损失(收益以“-”号填列)                        -99,244,274.47                        153,693,927.08
递延所得税资产减少(增加以“-”号填
                                                       7,074,047.73                           -3,532,490.05
列)
存货的减少(增加以“-”号填列)                     203,385,349.67                          -85,756,858.79
经营性应收项目的减少(增加以“-”号
                                                   -231,014,015.96                          -248,814,939.39
填列)
经营性应付项目的增加(减少以“-”号
                                                   -409,485,173.21                       -1,218,167,280.75
填列)
其他                                               -209,363,831.69                          112,309,872.71
经营活动产生的现金流量净额                         -580,913,907.20                       -1,442,646,270.96
2.不涉及现金收支的重大投资和筹资活
                                              --                                    --
动:
3.现金及现金等价物净变动情况:               --                                    --
现金的期末余额                                     1,762,890,472.66                      1,714,792,639.80
减:现金的期初余额                                 2,050,262,287.30                      2,544,328,290.67
减:现金等价物的期初余额                             215,137,063.42                         750,000,000.00
现金及现金等价物净增加额                           -502,508,878.06                       -1,579,535,650.87
(2)现金和现金等价物的构成
                                                                                                 单位: 元
                   项目                   期末余额                               期初余额


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一、现金                                                          1,762,890,472.66                          2,050,262,287.30
其中:库存现金                                                            56,473.26                               184,096.81
       可随时用于支付的银行存款                                   1,516,041,945.46                          1,852,788,172.93
       可随时用于支付的其他货币资金                                246,792,053.94                              197,290,017.56
二、现金等价物                                                                                                 215,137,063.42
三、期末现金及现金等价物余额                                      1,762,890,472.66                          2,265,399,350.72
51、所有权或使用权受到限制的资产
                                                                                                                    单位: 元
                     项目                              期末账面价值                                 受限原因
                                                                                       期货保证金、外汇远期等衍生工具保证
货币资金                                                          1,455,412,032.06 金;开具信用证、保函、银行承兑汇票
                                                                                       保证金
                                                                                       为开具银行承兑汇票、电子交易保证金
应收票据                                                                1,250,000.00
                                                                                       设定质押
存货                                                                   47,020,510.00 作为期货交易保证金而设定质押
其他流动资产(扣押款)                                             560,000,000.00 参见本节十五、2 之(1)
合计                                                              2,063,682,542.06                     --
52、外币货币性项目
(1)外币货币性项目
                                                                                                                    单位: 元
              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                                   --                                 --                            1,066,745,712.65
其中:美元                                 148,556,058.44 6.8747                                            1,021,278,334.93
       欧元                                      4,493,950.36 7.8170                                            35,129,209.95
       港币                                       722,247.90 0.8797                                               635,361.48
       日元                                 111,976,088.71 0.0638                                                7,144,074.46
       英镑                                        76,184.48 8.7113                                               663,665.86
       新加坡元                                   373,015.11 5.0804                                              1,895,065.97
应收账款                                   --                                 --                               795,547,787.89
其中:美元                                  113,803,029.48 6.8747                                              782,361,686.75
       欧元                                      1,686,849.32 7.8170                                            13,186,101.14
短期借款                                                     --                                                602,928,105.99
其中:美元                                      83,349,944.28 6.8747                                           573,005,861.95
       欧元                                      3,827,842.40 7.8170                                            29,922,244.04
       港币
应付账款                                   --                                 --                            1,027,079,977.76
其中:美元                                 149,345,232.34 6.8747                                            1,026,703,668.79
       欧元                                        48,139.82 7.8170                                               376,308.97


(2)境外经营实体说明,包括对于重要的境外经营实体,应披露其境外主要经营地、记账本位币及选择
依据,记账本位币发生变化的还应披露原因。
√ 适用 □ 不适用
    合并财务报表中包含的境外经营实体是指远大物产在香港注册设立的子公司——远大国际(香港)有


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限公司、佰利资源有限公司、香港生水资源有限公司、香港道融资源有限公司和在新加坡注册设立的子公
司——TOPSENSE RESOURCES PTE.LTD.、GRAND RESOURCES GROUP (SINGAPORE) PTE.LTD.以及
在美国注册设立的子公司——BRILLIANCE RESOURCES (USA) Inc.,其业务收支以美元为主,因此选定
的记账本位币为美元。
53、政府补助
(1)政府补助基本情况
                                                                                                                 单位: 元
             种类                        金额                           列报项目                 计入当期损益的金额
企业升级发展补贴                               26,020,000.00 其他收益                                      26,020,000.00
企业扶持资金                                   15,350,473.85 其他收益                                      15,350,473.85
外经贸发展专项资金                              1,728,000.00 其他收益                                          1,728,000.00
其他                                              42,339.55 其他收益                                             42,339.55
合计                                           43,140,813.40                                               43,140,813.40
八、合并范围的变更
1、其他原因的合并范围变动
说明其他原因导致的合并范围变动(如,新设子公司、清算子公司等)及其相关情况:
报告期,清算的子公司如下:
                 公司名称                       清算结束时间            清算损益        期初至清算结束日 期初至清算结束
                                                                                           营业收入         日净利润
珠海横琴丙申资本管理有限公司                     2019-5-16                 -22,695.43                             -22,695.43
宁波远信物流有限公司                              2019-5-6                120,324.34                              395,161.37
成都湘源高分子材料有限公司                       2019-5-22                                                     -1,879,458.54


九、在其他主体中的权益
1、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          主要经营地      注册地           业务性质                                            取得方式
                                                                            直接              间接
远大物产集团有
                    中国宁波       中国宁波         贸易                      100.00%                   同一控制下合并
限公司
哈尔滨绿洲健身
                    中国哈尔滨     中国哈尔滨       服务业                    100.00%                   同一控制下合并
俱乐部有限公司
宁波远大国际贸
                    中国宁波       中国宁波         贸易                                        100.00% 设立
易有限公司
余姚市远大塑料
                    中国余姚       中国余姚         贸易                                        100.00% 设立
有限公司
宁波远大国际物
                    中国宁波       中国宁波         物流                                         98.00% 设立
流有限公司
海南中源石化工
                    中国海口       中国海口         贸易                                        100.00% 设立
贸有限公司
浙江新景进出口
                    中国宁波       中国宁波         贸易                                        100.00% 设立
有限公司
远大国际(香港)中国宁波           中国香港         贸易                                        100.00% 设立


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有限公司
新疆天一化轻有
                 中国乌鲁木齐   中国乌鲁木齐   贸易                              65.00% 设立
限责任公司
宁波申源高分子
                 中国宁波       中国宁波       贸易                             100.00% 设立
材料有限公司
天津远大天一化
                 中国天津       中国天津       贸易                             100.00% 设立
工有限公司
宁波远大产业投
                 中国宁波       中国宁波       投资              51.00%          49.00% 设立
资有限公司
远大石化有限公
                 中国宁波       中国宁波       贸易                              70.00% 设立

广东佰利源化工
                 中国珠海       中国珠海       贸易                             100.00% 设立
有限公司
佰利资源有限公
                 中国香港       中国香港       贸易                             100.00% 设立

远大生水资源有
                 中国上海       中国宁波       贸易                              70.00% 设立
限公司
远大金属贸易有
                 中国上海       中国上海       贸易                             100.00% 设立
限公司
上海加泉国际贸                                                                            非同一控制下合
                 中国上海       中国上海       贸易                             100.00%
易有限公司                                                                                并
上海生水国际贸                                                                            非同一控制下合
                 中国上海       中国上海       贸易                             100.00%
易有限公司                                                                                并
香港生水资源有                                                                            非同一控制下合
                 中国上海       中国香港       贸易                             100.00%
限公司                                                                                    并
上海远盛仓储有
                 中国上海       中国上海       仓储服务                         100.00% 设立
限公司
青岛远大天一国
                 中国青岛       中国青岛       贸易                             100.00% 设立
际贸易有限公司
TOPSENSE
RESOURCES        新加坡         新加坡         贸易                             100.00% 设立
PTE.LTD.
浙江朗闰资产管
                 中国.杭州      中国.杭州      贸易                              51.00% 设立
理有限公司
远大能源化工有
                 中国.宁波      中国.宁波      贸易                              70.00% 设立
限公司
宁波若朴企业管
                 中国宁波       中国宁波       投资                             100.00% 设立
理咨询有限公司
宁波荣观企业管
                 中国宁波       中国宁波       投资                             100.00% 设立
理咨询有限公司
GRAND
RESOURCES
                 新加坡         新加坡         投资                             100.00% 设立
GROUP
(SINGAPORE)

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PTE.LTD.
远大橡胶有限公
                      中国宁波             中国宁波          投资                                              70.00% 设立

上海小远科技有
                      中国上海             中国上海          IT 服务                        90.00%                         设立
限公司
BRILLIANCE
RESOURCES             美国                 美国              贸易                                             100.00% 设立
(USA) Inc.
宁波市外贸小额                                                                                                             非同一控制下合
                      中国宁波             中国宁波          贷款                                             100.00%
贷款有限公司                                                                                                               并
宁波市鄞州知常
投资管理有限公 中国宁波                    中国宁波          投资                                             100.00% 设立

重庆若朴贸易有
                      中国重庆             中国重庆          贸易                          100.00%                         设立
限公司
香港道融资源有
                      中国香港             中国香港          贸易                                             100.00% 设立
限公司
(2)重要的非全资子公司
                                                                                                                                     单位: 元

                                                           本期归属于少数股东的 本期向少数股东宣告分
       子公司名称                少数股东持股比例                                                                  期末少数股东权益余额
                                                                     损益                   派的股利

远大石化有限公司(合
                                                  30.00%               5,997,883.18                                         -108,194,760.80
并)
远大生水资源有限公司
                                                  30.00%               2,564,499.01                                             51,649,911.64
(合并)
远大橡胶有限公司                                  30.00%             10,807,272.57                                              42,250,470.70
远大能源化工有限公司                              30.00%               9,283,162.27                21,600,000.00                54,979,760.35
(3)重要非全资子公司的主要财务信息
                                                                                                                                     单位: 元
                                        期末余额                                                        期初余额
子公司
             流动资    非流动        资产合    流动负     非流动    负债合     流动资    非流动     资产合    流动负       非流动     负债合
 名称
              产        资产          计          债       负债       计         产       资产        计       债          负债         计
远大石
化有限     1,362,42 48,705,1 1,411,12 1,209,55 562,219, 1,771,77 1,214,63 49,945,0 1,264,58 1,084,54 560,620, 1,645,16
公司(合 3,623.18            27.09 8,750.27 8,362.59       590.34 7,952.93 5,001.56        27.04 0,028.60 2,794.63          392.65 3,187.28
并)
远大生
水资源
           1,345,58 26,300,8 1,371,88 1,176,77 21,851,4 1,198,62 910,052, 33,547,9 943,599, 737,702, 43,021,1 780,723,
有限公
           3,133.47          63.95 3,997.42 3,753.31        33.93 5,187.24      073.01     01.91     974.92    628.32        14.51     742.83
司(合
并)
远大橡     213,575, 10,888,6 224,464, 83,272,5 356,814. 83,629,3 173,373, 11,059,7 184,433, 58,329,1 21,293,9 79,623,0
胶有限        622.61         26.13    248.74      32.25       16       46.41    922.84     65.29     688.13        07.58     20.13      27.71


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公司
远大能
源化工     1,025,66 20,232,4 1,045,89 862,631,               862,631, 906,598, 20,363,1 926,961, 679,806, 22,833,8 702,639,
有限公     4,769.13    69.30 7,238.43      370.58               370.58       767.72     98.13      965.85     120.33     51.91     972.24

                                                                                                                                 单位: 元
                                     本期发生额                                                      上期发生额
子公司名称                                    综合收益总 经营活动现                                           综合收益总 经营活动现
                 营业收入        净利润                                       营业收入           净利润
                                                  额           金流量                                              额          金流量
远大石化有
                4,319,592,79 19,992,943.9 19,933,956.0 46,503,031.5 2,859,750,93                                             147,902,285.
限公司(合                                                                                    -3,530,869.08 -4,554,958.92
                       1.25               4             2                8             2.63                                             49
并)
远大生水资
                11,376,154,8                  10,914,693.1 -60,275,108.6 9,104,757,72 -17,154,505.9 -21,744,738.2 238,214,809.
源有限公司                     8,881,556.72
                      97.10                             6                5             2.68               0              0              35
(合并)
远大橡胶有      1,047,557,11 36,024,241.9 36,024,241.9 -61,400,017.0 487,249,168. 37,015,001.9 37,015,001.9 -92,714,513.7
限公司                 4.76               1             1                2              54                3              3              4
远大能源化      12,142,809,2 30,943,874.2 30,943,874.2 -91,777,471.5 12,144,966,4 28,137,178.7 28,137,178.7 171,253,723.
工有限公司            70.80               4             4                3            96.89               7              7              31
2、在合营安排或联营企业中的权益
(1)重要的合营企业或联营企业
                                                                                              持股比例                  对合营企业或联
合营企业或联营
                      主要经营地          注册地            业务性质                                                    营企业投资的会
     企业名称                                                                         直接                  间接
                                                                                                                          计处理方法
上海天远实业有
                   中国上海          中国上海           贸易                                                   35.00% 权益法核算
限公司
(2)重要联营企业的主要财务信息
                                                                                                                                 单位: 元
                                                                                              期末余额/本期发生额
                                                                                          上海天远实业有限公司
流动资产                                                                                                                     28,826,059.73
非流动资产                                                                                                                        76,755.95
资产合计                                                                                                                     28,902,815.68
流动负债                                                                                                                         -21,472.21
负债合计                                                                                                                         -21,472.21
归属于母公司股东权益                                                                                                         28,924,287.89
按持股比例计算的净资产份额                                                                                                   10,123,500.76
对联营企业权益投资的账面价值                                                                                                 10,123,500.76
净利润                                                                                                                       -1,154,669.18
综合收益总额                                                                                                                 -1,154,669.18
十、与金融工具相关的风险
    本公司的主要金融工具包括银行存款、交易性金融资产、衍生品投资、权益投资、贷款及应收款项、
借款、应付款项等。相关金融工具详情于各附注披露。与这些金融工具有关的风险,以及本公司为降低这


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些风险所采取的风险管理政策如下所述。本公司管理层对这些风险敞口进行管理和监控以确保将上述风险
控制在限定的范围之内。
1. 市场风险
    (1)外汇风险,外汇风险是指影响本公司财务成果和现金流的外汇汇率的变动中的风险。本公司承
受外汇风险主要与所持有美元或欧元的银行存款、应收款项、短期借款以及应付款项有关,由于美元或欧
元与本公司的功能货币之间的汇率变动使本公司面临外汇风险。本公司管理汇率风险时由指定成员密切关
注汇率的变动,并在可能范围内调节持有外币资产与负债余额,于资产负债表日,本公司美元和欧元资产
及负债的余额如下:
                                                                           金额单位:人民币元
                                 资产                                           负债
    项目
                   期末余额             期初余额                  期末余额                期初余额
    美元            1,803,640,021.68     1,176,482,793.37          1,599,709,530.74        1,873,025,753.92
    欧元              48,315,311.09        25,819,101.51              30,298,553.01            7,594,638.60
    本公司在管理外汇风险时还运用外汇远期等衍生品对冲、缓解上述外币资产与负债之汇率变动风险。
    (2)利率风险-公允价值变动风险,本公司的因利率变动引起金融工具公允价值变动的风险主要来
自固定利率的短期借款(详见本节七、17)。由于固定利率借款主要为短期借款,因此本公司管理层认为利
率的公允价值风险并不重大。本公司目前并无利率对冲的政策。
    (3)其他价格风险。本公司主要从事大宗商品交易,持有的商品期货及外汇远期等衍生工具合约作
为重要交易方式和管理商品价格及外汇风险的重要工具,该等衍生工具的投资在资产负债表日以其公允价
值列示;在资产负债表日以其公允价值列示还包括交易性金融资产和套期以外的衍生金融资产。因此,本
公司面临价格风险。本公司为了控制风险,制定了相应的管理规则,对衍生业务的管理流程、风险控制等
作出了明确规定。
2. 信用风险
    2019年6月30日,可能引起本公司财务损失的最大信用风险敞口主要来自于合同另一方未能履行义务
而导致本公司金融资产产生的损失,具体包括:
    合并资产负债表中已确认的金融资产的账面金额;对于以公允价值计量的金融工具而言,账面价值反
映了其风险敞口,但并非最大风险敞口,其最大风险敞口将随着未来公允价值的变化而改变。
    为降低信用风险,本公司控制信用额度、进行信用审批,并执行其他监控程序以确保采取必要的措施
回收过期债权。此外,本公司于每个资产负债表日根据应收款项的回收情况,计提充分的坏账准备。本公
司不存在已逾期但未减值的金融资产;如本节七、5和本节七、7所述,于资产负债表日,单项确定已发生
减值的应收款项合计6,015.89万元,由于债务单位财务状况恶化,本公司已计提特别坏账准备合计5,812.49
万元。
    此外,本公司的流动资金存放在信用评级较高的银行,预期银行存款不存在重大信用风险;本公司衍
生金融工具选择声誉良好并拥有较高信用评级的交易对手,预期衍生金融工具不存在重大的信用风险。
    因此,本公司管理层认为所承担的信用风险已经大为降低。
3. 流动风险
    管理流动风险时,本公司保持管理层认为充分的现金及现金等价物并对其进行监控,同时定期监控短
期和长期的流动资金需求,确保维持充裕的现金和现金等价物储备以满足本公司经营需要、并降低现金流
量波动的影响。本公司管理层对银行借款的使用情况进行监控并确保遵守借款协议,同时从主要金融机构
获得了提供足够备用资金的承诺。本公司将银行借款作为重要的资金来源,管理层有信心如期偿还到期借
款,并取得新的循环借款。
    本公司管理层认为本公司所承担的流动风险对本公司的经营和财务报表不构成重大影响,本财务报表
系在持续经营假设的基础上编制。
    本公司持有的金融资产和金融负债按未折现剩余合同义务的到期期限分析如下:

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           项目                 无期限                      1年以内                  1-5年              5年以上
      金融资产:
货币资金                         1,762,890,472.67               1,455,412,032.06
其他流动资产(银行理财                                           151,220,000.00
产品及国债逆回购投资)

交易性金融资产及衍生工                 68,043,444.01

应收票据                                                          33,205,588.21

应收账款                              729,069,180.31
应收利息                                                             895,829.70
其他应收款                            103,048,315.88
发放贷款及垫款                          6,968,171.00
其他权益工具投资                      101,674,068.37

金融资产合计                     2,771,693,652.24               1,640,733,449.97
      金融负债:

短期借款                                                         705,428,105.98
衍生金融负债                          105,941,787.70
应付票据                                                         461,612,500.00

应付账款                         1,394,843,676.43
应付职工薪酬                                                     109,119,108.39

其他应付款                             41,258,195.98
应付利息                                                           3,052,357.07

应付股利
一年内到期的非流动负债                  1,462,000.00
预计负债                                                          26,269,095.59

长期应付职工薪酬                                                                    31,046,014.98
     金融负债合计                1,543,505,660.11               1,305,481,167.03    31,046,014.98

           净额                  1,228,187,992.13                335,252,282.94    -31,046,014.98


十一、公允价值的披露
1、以公允价值计量的资产和负债的期末公允价值
                                                                                                                单位: 元
                                                                    期末公允价值
           项目          第一层次公允价值计
                                                  第二层次公允价值计量 第三层次公允价值计量              合计
                                量
持续的公允价值计量               --                        --                       --                    --
(一)交易性金融资产                     116.70                                                                   116.70
其中:权益工具投资                       116.70                                                                   116.70
(二)衍生金融资产              64,070,698.52              3,972,628.79                                   68,043,327.31
持续以公允价值计量的            64,070,815.22              3,972,628.79                                   68,043,444.01


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资产总额
(三)衍生金融负债                 95,816,572.38        10,125,215.32                              105,941,787.70
持续以公允价值计量的
                                   95,816,572.38        10,125,215.32                              105,941,787.70
负债总额
2、持续和非持续第一层次公允价值计量项目市价的确定依据
     本公司采用第一层次公允价值计量的衍生金融资产和衍生金融负债根据相同资产或负债在活跃市场
中的报价(未经调整的)。

3、持续和非持续第二层次公允价值计量项目,采用的估值技术和重要参数的定性及定量信息
     对于不在活跃市场上交易的金融工具,采用第二层次公允价值计量,即直接(即价格)或间接(即从
价格推导出)地使用除第一层次中的资产或负债的市场报价之外的可观察输入值。当需要采用估值技术确
定其公允价值时,本公司所使用的估值模型主要为现金流量折现模型和市场可比公司模型等;估值技术的
输入值主要包括无风险利率、基准利率、汇率、信用点差、流动性溢价、缺乏流动性折价等。

4、持续的公允价值计量项目,本期内发生各层级之间转换的,转换的原因及确定转换时点的政策
     本公司以导致各层次之间转换的事项发生日为确认各层次之间转换的时点。本报告期,本公司的金融
资产及金融负债的公允价值计量未发生第一层次和第二层次之间的转换,亦无转入或转出第三层次的情况。

5、不以公允价值计量的金融资产和金融负债的公允价值情况
     除上述金融资产和金融负债以外,其他不以公允价值计量的金融资产和金融负债的账面价值与公允价
值相差很小。


十二、关联方及关联交易
1、本企业的母公司情况
                                                                              母公司对本企业的 母公司对本企业的
    母公司名称            注册地             业务性质         注册资本
                                                                                 持股比例         表决权比例
中国远大集团有限
                   北京                 投资管理         583,800 万元                   38.59%            38.59%
责任公司
本企业的母公司情况的说明
   中国远大成立于1993年10月27日,法定代表人胡凯军,注册资本:583,800万元。该公司主要经营范围:承办中外合资经
营、合作生产和“三来一补”业务;实业投资及投资管理与咨询等。其控股股东为北京远大华创投资有限公司,持股比例93%,
法定代表人胡凯军,注册资本:36,000万元。


本企业最终控制方是胡凯军。
2、本企业的子公司情况
本企业子公司的情况详见本节九、1。
3、本企业合营和联营企业情况
本企业重要的合营或联营企业详见本节九、2。
4、其他关联方情况
                     其他关联方名称                                      其他关联方与本企业关系
宁波东海银行股份有限公司                                 中国远大间接控制的企业,远大物产持有其 9.6575%股权
黑龙江远大房地产开发有限公司                             中国远大控制的企业
金波                                                     本公司董事长、总裁,直接持有本公司 2.18%股份
上海生水投资管理有限公司                                 持有本公司之子公司远大生水资源有限公司 30%股权的企业


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                                                       持有本公司之子公司远大能源化工有限公司 30%股权的自然
许朝阳等自然人
                                                       人股东
                                                       持有本公司之子公司远大橡胶有限公司 30%股权的自然人股
辛显坤
                                                       东
宁波经略投资股份有限公司                               持有本公司之子公司远大石化有限公司 30%股权的企业
5、关联交易情况
(1)关联担保情况
本公司作为被担保方
                                                                                                     单位: 元
         担保方            担保金额              担保起始日              担保到期日      担保是否已经履行完毕
上海生水投资管理有限
                            110,860,037.26 2018 年 11 月 23 日     2019 年 11 月 22 日   否
公司[注 1]
上海生水投资管理有限
                            150,500,000.00 2018 年 11 月 23 日     2019 年 11 月 22 日   否
公司[注 1]
上海生水投资管理有限
                             13,299,107.15 2018 年 11 月 23 日     2019 年 11 月 22 日   否
公司[注 1]
上海生水投资管理有限
                             90,662,200.01 2017 年 07 月 31 日     2020 年 07 月 30 日   否
公司[注 1]
许朝阳等自然人[注 2]        270,558,630.79 2018 年 11 月 23 日     2019 年 11 月 22 日   否
许朝阳等自然人[注 2]         10,532,040.40 2018 年 11 月 23 日     2019 年 11 月 22 日   否
许朝阳等自然人[注 2]            171,867.50 2018 年 11 月 23 日     2019 年 11 月 22 日   否
许朝阳等自然人[注 2]         50,000,000.00 2019 年 01 月 11 日     2020 年 01 月 10 日   否
许朝阳等自然人[注 2]        171,932,699.59 2019 年 01 月 11 日     2020 年 01 月 10 日   否
许朝阳等自然人[注 2]         13,209,736.05 2019 年 01 月 11 日     2020 年 01 月 10 日   否
许朝阳等自然人[注 2]         12,920,000.00 2019 年 01 月 11 日     2020 年 01 月 10 日   否
许朝阳等自然人[注 2]            219,903.57 2019 年 01 月 11 日     2020 年 01 月 10 日   否
许朝阳等自然人[注 2]         50,000,000.00 2018 年 09 月 22 日     2020 年 09 月 21 日   否
许朝阳等自然人[注 2]         13,500,000.00 2018 年 09 月 22 日     2020 年 09 月 21 日   否
许朝阳等自然人[注 2]        134,535,399.98 2018 年 09 月 22 日     2020 年 09 月 21 日   否
许朝阳等自然人[注 2]          3,580,000.00 2018 年 09 月 22 日     2020 年 09 月 21 日   否
宁波经略投资有限公司
                            115,234,408.87 2018 年 11 月 23 日     2019 年 11 月 22 日   否
[注 3]
宁波经略投资有限公司
                              4,000,000.00 2018 年 11 月 23 日     2019 年 11 月 22 日   否
[注 3]
宁波经略投资有限公司
                              1,643,053.30 2018 年 11 月 23 日     2019 年 11 月 22 日   否
[注 3]
宁波经略投资有限公司
                            110,842,999.97 2017 年 07 月 31 日     2020 年 07 月 30 日   否
[注 3]
宁波经略投资有限公司
                             18,000,000.00 2017 年 07 月 31 日     2020 年 07 月 30 日   否
[注 3]
宁波经略投资有限公司
                                610,000.00 2017 年 07 月 31 日     2020 年 07 月 30 日   否
[注 3]
辛显坤[注 4]                 24,506,930.56 2018 年 11 月 23 日     2019 年 11 月 22 日   否



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合计                          1,371,319,015.00
关联担保情况说明
    [注1]:本公司为子公司远大生水资源有限公司在中国工商银行宁波市分行、中国银行宁波市鄞州支
行等金融机构的授信业务提供连带责任保证,上海生水投资管理有限公司以其持有的远大生水资源有限公
司30%股权向本公司提供股权质押反担保。
    [注2]:本公司为子公司远大能源化工有限公司在中国工商银行宁波市分行、中国银行宁波市鄞州支
行、农业银行海曙支行等金融机构的授信业务提供连带责任保证,许朝阳等自然人以其合计持有的远大能
源化工有限公司30%股权向本公司提供股权质押反担保。
    [注3]:本公司为子公司远大石化有限公司在中国工商银行宁波市分行、中国银行宁波市鄞州支行等
金融机构的授信业务提供连带责任保证,宁波经略投资股份有限公司以其持有的远大石化有限公司30%股
权向本公司提供股权质押反担保。
    [注4]:本公司为子公司远大橡胶有限公司在中国工商银行宁波市分行等金融机构的授信业务提供连
带责任保证,自然人股东辛显坤以其持有的远大橡胶有限公司30%股权向本公司提供股权质押反担保。

(2)关键管理人员报酬
                                                                                                            单位: 元
                 项目                                本期发生额                              上期发生额
关键管理人员报酬                                                  2,042,860.00                            1,368,118.00
6、关联方应收应付款项
(1)应付项目
                                                                                                            单位: 元
           项目名称                    关联方                     期末账面余额                  期初账面余额
                             黑龙江远大房地产开发有限
其他应付款                                                                  2,265,144.89                  2,265,144.89
                             公司
7、关联方账户余额
                                                                                                            单位: 元


           关联账户                     关联方名称                      期末余额                    期初余额
银行存款                     宁波东海银行股份有限公司                        22,147,962.47                 2,264,431.51

十三、承诺及或有事项
1、重要承诺事项
资产负债表日存在的重要承诺
截止2019年6月30日,本公司无需要披露的重要承诺。
2、或有事项
(1)资产负债表日存在的重要或有事项
截止2019年6月30日,除财务报告十五、2之(1)所述事项外,本公司无需披露的重大未决诉讼或仲裁事
项。
十四、资产负债表日后事项
1、利润分配情况
     公司本期计划不派发现金股利,不送红股,也不以公积金转增股本。
十五、其他重要事项
1、分部信息
(1)报告分部的确定依据与会计政策
   根据本公司的内部组织结构、管理要求及内部报告制度,本公司的经营业务划分为7个经营分部,本公

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司管理层定期评价这些分部的经营成果,以决定向其分配资源及评价其业绩。报告期本公司确定了7个报
告分部,分别为远大物产业务总部、远大石化业务分部、远大生水业务分部、新景出口业务分部、远大橡
胶业务分部、远大能源化工业务分部及其他业务分部。这些报告分部是以管理层据以决定资源分配及业绩
评价的标准为基础确定的。
    分部报告信息根据各分部向管理层报告时采用的会计政策及计量标准披露,这些计量基础与编制财务
报表时的会计与计量基础保持一致。

(2)报告分部的财务信息
                                                                                                                    单位: 元
             远大物产业 远大石化业 远大生水业 远大能源化 新景出口业 远大橡胶业 其他业务分
   项目                                                                                               分部间抵销     合计
               务总部     务分部      务分部        工业务分部   务分部       务分部       部
             4,098,299,2 4,820,908,4 11,376,154, 12,142,809, 1,540,562,8 1,047,557,1 33,920,869. -2,342,191, 32,718,020,
营业收入
                  40.74       21.61      897.10         270.80      22.47        14.76          45        687.80       949.13
             4,023,091,6 4,756,282,7 11,335,023, 12,036,695, 1,492,024,2 1,043,393,0 31,679,086. -2,341,140, 32,377,049,
营业成本
                  14.45       12.92      830.93         050.73      52.34        72.71          44        277.85       342.67
衍生工具投
资收益及公 -45,081,259 -2,913,303. -14,391,555 11,015,654. -4,683,747. 22,846,443. 66,923,528.                     33,715,762.
允价值变动          .36          14         .05             68        47            83          66                          15
损益
             28,465,158. 19,025,940. 17,094,145. 41,258,498. 10,411,450. 48,032,322. -10,025,787 -48,589,248 105,672,481
利润总额
                     88          91            43           97        59            56          .37          .55            .42
             4,305,756,2 2,243,776,3 1,371,883,9 1,053,581,3 870,649,181 224,464,248 4,591,031,3 -7,664,168, 6,996,974,2
资产总额
                  12.25       40.68       97.42          26.25        .95          .74      29.93         384.29        52.93
             1,693,437,7 2,198,226,2 1,198,625,1 870,315,458 742,017,884 83,629,346. 154,557,011 -2,676,882, 4,263,926,3
负债总额
                  51.62       29.09       87.24            .40        .58           41          .09       549.36        19.07
2、其他对投资者决策有影响的重要交易和事项
    (1)子公司涉嫌操纵期货市场案
    因涉嫌操纵期货市场案,公司之全资子公司远大物产控股70%的子公司远大石化有限公司于2017年度
将5.60亿元扣押款划至有关部门指定账户。当时,因案件尚在调查中,无法判断可能产生的影响,远大石
化有限公司于2017年度暂按扣押款金额计提预计损失。2018年,远大石化有限公司涉嫌操纵期货市场案被
移送到抚顺市中级人民法院提起公诉。目前,案件尚未审理完毕,截止本财务报告批准报出日仍无法判断
上述案件可能产生的影响。
    (2)公司之子公司开展衍生工具投资业务情况
     本公司主要从事大宗商品交易,较广泛运用了商品期货与外汇远期等衍生工具作为重要交易方式和管
理价格及汇率风险的重要工具,于2019年1-6月产生投资收益和公允价值变动损益合计金额为3,357.75万元
(上年同期金额为4,112.97万元)。本公司将衍生工具利得或损失直接计入当期损益,具体会计核算方法
为:于交易发生时,通过经纪商或交易对手支付交易保证金取得衍生工具合约,交易保证金作为存出投资
款计入“其他货币资金”或“其他应收款”科目;期末,以活跃市场中的报价作为确定在手合约公允价值的计
量基础,据此调整衍生金融资产/负债的账面价值并确认当期的公允价值变动损益;合约平仓时,将交易收
益(包括已确认的公允价值变动损益)确认为当期投资收益。
      (3)公司股份质押情况
     本公司之控股股东中国远大于2016年5月、2017年5月将其持有的本公司部分无限售条件股份共计
76,900,000股质押给相关金融机构以获取融资。截至报告日,上述股权尚未解押。



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十六、母公司财务报表主要项目注释
1、应收账款
(1)应收账款分类披露
                                                                                                                                      单位: 元
                                                    期末余额                                                   期初余额
                                账面余额                坏账准备                          账面余额                坏账准备
         类别
                                                               计提比 账面价值                                                       账面价值
                              金额          比例     金额                              金额        比例         金额     计提比例
                                                                   例
按组合计提坏账准          2,274,54                  2,246,55                         2,274,813               2,246,566
                                        100.00%                98.77% 27,994.60                    100.00%                98.76%     28,247.30
备的应收账款                    7.90                    3.30                               .90                     .60
其中:
                          2,274,54                  2,246,55                         2,274,813               2,246,566
账龄分析法组合                          100.00%                98.77% 27,994.60                    100.00%                98.76%     28,247.30
                                7.90                    3.30                               .90                     .60
                          2,274,54                  2,246,55                         2,274,813               2,246,566
合计                                    100.00%                98.77% 27,994.60                    100.00%                98.76%     28,247.30
                                7.90                    3.30                               .90                     .60
按组合计提坏账准备:账龄分析法组合
                                                                                                                                      单位: 元
                                                                                      期末余额
                名称
                                                    账面余额                          坏账准备                            计提比例
1 年以内(含 1 年)                                            29,468.00                            1,473.40                             5.00%
5 年以上                                                    2,245,079.90                      2,245,079.90                            100.00%
合计                                                        2,274,547.90                      2,246,553.30                   --
确定该组合依据的说明:
相同账齡的应收款项具有类似信用风险特征。
按账龄披露
                                                                                                                                      单位: 元
                                     账龄                                                              期末余额
1 年以内(含 1 年)                                                                                                                  27,994.60
  1 年以内                                                                                                                           27,994.60
合计                                                                                                                                 27,994.60
(2)本期计提、收回或转回的坏账准备情况
本期计提坏账准备情况:
                                                                                                                                      单位: 元
                                                                              本期变动金额
         类别                   期初余额                                                                                       期末余额
                                                            计提               收回或转回                 核销
按组合计提坏账准
                                     2,246,566.60               1,473.40                1,486.70                                   2,246,553.30

合计                                 2,246,566.60               1,473.40                1,486.70                                   2,246,553.30
2、其他应收款
                                                                                                                                      单位: 元
                       项目                                             期末余额                                    期初余额
其他应收款                                                                         32,798,330.28                                  32,706,027.39
合计                                                                               32,798,330.28                                  32,706,027.39



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 (1)其他应收款
 1)其他应收款按款项性质分类情况
                                                                                                                             单位: 元
                   款项性质                                  期末账面余额                                  期初账面余额
 往来款项                                                                    66,063,679.96                               65,651,384.93
 备用金                                                                            7,000.00                                322,134.09
 合计                                                                        66,070,679.96                               65,973,519.02
 2)坏账准备计提情况
                                                                                                                             单位: 元
                                  第一阶段                   第二阶段                         第三阶段
          坏账准备            未来 12 个月预期信 整个存续期预期信用损失 整个存续期预期信用损失                          合计
                                    用损失             (未发生信用减值)                 (已发生信用减值)
 2019 年 1 月 1 日余额                                          10,547,408.20                    22,720,083.43           33,267,491.63
 2019 年 1 月 1 日余额在
                                    ——                       ——                            ——                     ——
 本期
 本期计提                                                               4,858.05                                               4,858.05
 2019 年 6 月 30 日余额                                         10,552,266.25                    22,720,083.43           33,272,349.68
 损失准备本期变动金额重大的账面余额变动情况
 □ 适用 √ 不适用
 按账龄披露
                                                                                                                             单位: 元
                                账龄                                                               期末余额
 1 年以内(含 1 年)                                                                                                        20,964.75
   1 年以内                                                                                                                 20,964.75
 3 年以上                                                                                                                33,251,384.93
   5 年以上                                                                                                              33,251,384.93
 合计                                                                                                                    33,272,349.68
 3)本期计提、收回或转回的坏账准备情况
 本期计提坏账准备情况:
                                                                                                                             单位: 元
                                                                             本期变动金额
             类别                      期初余额                                                                       期末余额
                                                                      计提                    收回或转回
按单项计提坏账准备                           22,720,083.43                                                               22,720,083.43
按组合计提坏账准备                           10,547,408.20                   4,858.05                                    10,552,266.25
合计                                         33,267,491.63                   4,858.05                                    33,272,349.68
 4)按欠款方归集的期末余额前五名的其他应收款情况
                                                                                                                             单位: 元
                                                                                              占其他应收款期末
        单位名称              款项的性质            期末余额                  账龄                                  坏账准备期末余额
                                                                                              余额合计数的比例
 远大物产集团有限公
                         内部借款                    32,400,000.00 1-2 年                                  49.04%
 司
 长江农业开发有限公
                         资金往来                    15,041,171.45 5 年以上                                22.77%        15,041,171.45
 司



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连云港大江种植有限
                       资金往来                        6,868,330.06 5 年以上                               10.40%             6,868,330.06
公司
连云港土地管理局       资金往来                        4,737,493.58 5 年以上                                7.17%             4,737,493.58
连云港绿穗食品有限
                       资金往来                        2,075,278.60 5 年以上                                3.14%             2,075,278.60
公司
合计                            --                 61,122,273.69               --                          92.51%            28,722,273.69
3、长期股权投资
                                                                                                                                   单位: 元
                                          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        4,400,669,637.57     530,669,635.57 3,870,000,002.00 4,400,669,635.57             530,669,635.57 3,870,000,000.00
合计                4,400,669,637.57     530,669,635.57 3,870,000,002.00 4,400,669,635.57             530,669,635.57 3,870,000,000.00
(1)对子公司投资
                                                                                                                                   单位: 元
                  期初余额(账                               本期增减变动                                 期末余额(账面 减值准备期末
  被投资单位
                     面价值)         追加投资          减少投资     计提减值准备          其他               价值)              余额
远大物产集团      3,755,500,000.                                                                          3,755,500,000.
                                                                                                                            530,669,635.57
有限公司                       00                                                                                     00
哈尔滨绿洲健
身俱乐部有限      30,200,000.00                                                                           30,200,000.00
公司
宁波远大产业
                  66,300,000.00                                                                           66,300,000.00
投资有限公司
上海小远科技
                  18,000,000.00                                                                           18,000,000.00
有限公司
重庆若朴贸易
                                                                                                  2.00               2.00
有限公司
                  3,870,000,000.                                                                          3,870,000,002.
合计                                                                                              2.00                      530,669,635.57
                               00                                                                                     00
4、营业收入和营业成本
                                                                                                                                   单位: 元
                                                本期发生额                                               上期发生额
           项目
                                       收入                       成本                         收入                         成本
其他业务                                1,171,150.38                 189,255.62                   963,732.37                   170,844.48
合计                                    1,171,150.38                 189,255.62                   963,732.37                   170,844.48
是否已执行新收入准则
□ 是 √ 否
十七、补充资料
1、当期非经常性损益明细表
√ 适用 □ 不适用
                                                                                                                                   单位: 元
                    项目                                          金额                                           说明
非流动资产处置损益                                                              -39,782.41



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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额或定量享                           43,140,813.40 详见十节、七、53
受的政府补助除外)
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、衍生金
融资产、交易性金融负债、衍生金融负债
产生的公允价值变动损益,以及处置交易                           37,579,400.60 详见十节、七、40 和 41
性金融资产、衍生金融资产、交易性金融
负债、衍生金融负债和其他债权投资取得
的投资收益
除上述各项之外的其他营业外收入和支出                            7,506,494.96
减:所得税影响额                                               23,428,704.96
       少数股东权益影响额                                       7,660,874.29
合计                                                           57,097,347.30                    --
对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应
说明原因。
□ 适用 √ 不适用
2、净资产收益率及每股收益
                                                                                        每股收益
            报告期利润                 加权平均净资产收益率
                                                                       基本每股收益(元/股) 稀释每股收益(元/股)
归属于公司普通股股东的净利润                                  1.78%                     0.08                        0.08
扣除非经常性损益后归属于公司
                                                              -0.41%                   -0.02                       -0.02
普通股股东的净利润


加权平均净资产收益率计算明细:
                               项目                                         单位                     金额/数量
归属于公司普通股股东的净利润                       P01                         元                        46,434,495.45
扣除非经常性损益后归属于公司普通股
                                                   P02                         元                       -10,662,851.85
股东的净利润

归属于公司普通股股东的期初净资产                   E0                          元                     2,585,341,759.02

报告期发行新股或债转股等新增的、归属
                                                   Ei                          元
于公司普通股股东的净资产
报告期回购或现金分红等减少的、归属于
                                                   Ej                          元                                6,783.71
公司普通股股东的净资产
报告期月份数                                       M0                       个月                                           6
新增净资产次月起至报告期期末的累计
                                                   Mi                       个月
月数
减少净资产次月起至报告期期末的累计
                                                   Mj                       个月                                           2
月数
因其他交易或事项引起的、归属于公司普
                                                   Ek                          元                        -1,652,305.72
通股股东的净资产增减变动



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发生其他净资产增减变动次月起至报告
                                                     Mk                       个月                                   3
期期末的累计月数

                                         P01/(E0+P01/2+Ei*Mi/M0
加权平均净资产收益率                                                           元                                1.78%
                                             -Ej*Mj/M0+Ek*Mk/M0)



扣除非经常性损益后加权平均净资产收       P02/(E0+P01/2+Ei*Mi/M0
                                                                               元                               -0.41%
益率                                     -Ej*Mj/M0 +Ek*Mk/M0)



每股收益计算明细:
                               项目                                          单位                 金额/数量
归属于公司普通股股东的净利润                               P01                元                      46,434,495.45

扣除非经常性损益后归属于普通股股东的净利润                 P02                元                       -10,662,851.85

期初股份总数                                                S0                股                         550,065,495
报告期因公积金转增股本或股票股利分配等增加股
                                                            S1                股
份数

报告期因发行新股或债转股等增加股份数                        Si                股

报告期因回购等减少股份数                                    Sj                股                              7,190,593
报告期缩股数                                                Sk                股
报告期月份数                                                M0               个月                                    6

增加股份次月起至报告期期末的累计月数                        Mi               个月

减少股份次月起至报告期期末的累计月数                        Mj               个月                                    2

                                                    S=S0+S1+Si×Mi
发行在外的普通股加权平均数                           ÷M0 -Sj×Mj÷           股                        547,668,631
                                                          M0-Sk
基本每股收益                                              P01÷S              元                                  0.08
扣除非经常性损益后每股收益                                P02÷S              元                                 -0.02




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