凤凰网首页 手机凤凰网

凤凰卫视
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
免费注册
华兰生物(002007)公告正文

华兰生物:2013年半年度报告

公告日期 2013-08-15
股票简称:华兰生物 股票代码:002007
                      华兰生物工程股份有限公司 2013 半年度报告全文华兰生物工程股份有限公司
    2013 半年度报告
      2013 年 08 月
                                         华兰生物工程股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人安康、主管会计工作负责人谢军民及会计机构负责人(会计主管人员)桑莉声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                        华兰生物工程股份有限公司 2013 半年度报告全文
                                                                    目录2013 半年度报告 ................................................................................................................................. 2第一节 重要提示、目录和释义 ........................................................................................................ 2第二节 公司简介 ................................................................................................................................ 5第三节 会计数据和财务指标摘要 .................................................................................................... 7第四节 董事会报告 .......................................................................................................................... 14第五节 重要事项 .............................................................................................................................. 17第六节 股份变动及股东情况 .......................................................................................................... 17第七节 董事、监事、高级管理人员情况 ...................................................................................... 20第八节 财务报告 ............................................................................................................................ 100第九节 备查文件目录 .................................................................................................................... 100
                                                   华兰生物工程股份有限公司 2013 半年度报告全文
                                     释义
                   释义项    指                              释义内容
    公司、本公司、股份公司       指   华兰生物工程股份有限公司
    重庆公司                     指   华兰生物工程重庆有限公司,公司子公司
    疫苗公司                     指   华兰生物疫苗有限公司,公司子公司
    WHO                          指   世界卫生组织
    长垣单采血浆站               指   华兰生物(长垣)单采血浆有限公司,公司子公司
    国家药监局                   指   国家食品药品监督管理总局
    静注人免疫球蛋白、静注丙球   指   静脉注射用人免疫球蛋白(pH4)
                                  药品生产质量管理规范,由国家食品药品监督管理总局负责全国药品
    GMP 认证                     指
                                  GMP 认证工作
    会计师事务所                 指   大华会计师事务所(特殊普通合伙)
    中国证监会                   指   中国证券监督管理委员会
    交易所、深交所               指   深圳证券交易所
    《公司法》                   指   《中华人民共和国公司法》
    《证券法》                   指   《中华人民共和国证券法》
    《股票上市规则》             指   《深圳证券交易所股票上市规则》
    元、万元                     指   人民币元、人民币万元
                                                                      华兰生物工程股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 华兰生物                                股票代码               002007
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           华兰生物工程股份有限公司
    公司的中文简称(如有)   华兰生物
    公司的外文名称(如有)   HUALAN BIOLOGICAL ENGINEERING,INC.公司的外文名称缩写(如有)HUALANBIO
    公司的法定代表人         安康二、联系人和联系方式
                                                    董事会秘书                           证券事务代表
    姓名                                 谢军民                                  吕成玉
    联系地址                             河南省新乡市华兰大道甲 1 号             河南省新乡市华兰大道甲 1 号
    电话                                 0373-3559989                            0373-3559989
    传真                                 0373-3559991                            0373-3559991
    电子信箱                             hualan@hualanbio.com                    hualan@hualanbio.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                                华兰生物工程股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                  华兰生物工程股份有限公司 2013 半年度报告全文
                              第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                            本报告期比上年同期增减
                                            本报告期                 上年同期
                                                                                                    (%)
    营业收入(元)                                  505,481,372.45            438,101,638.01                    15.38%
    归属于上市公司股东的净利润(元)                230,996,173.25            174,623,803.40                    32.28%归属于上市公司股东的扣除非经常性损
                                                212,626,291.14            165,675,553.37                    28.34%益的净利润(元)
    经营活动产生的现金流量净额(元)                221,041,056.38            147,137,437.74                    50.23%
    基本每股收益(元/股)                                   0.4009                    0.3031                    32.27%
    稀释每股收益(元/股)                                   0.4009                    0.3031                    32.27%
    加权平均净资产收益率(%)                                8.51%                     7.11%                      1.4%
                                           本报告期末                上年度末               本年末比上年末增减(%)
    总资产(元)                                  3,307,515,502.84           2,962,677,475.26                   11.64%
    归属于上市公司股东的净资产(元)              2,771,085,416.95           2,597,709,723.70                    6.67%二、非经常性损益项目及金额
                                                                                                            单位:元
                           项目                                   金额                            说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                    87,062.00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
                                                                      4,231,386.81一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                     -247,227.89
    其他符合非经常性损益定义的损益项目                                   18,795,658.01
    减:所得税影响额                                                      3,461,359.55
       少数股东权益影响额(税后)                                     1,035,637.27
    合计                                                                 18,369,882.11                  --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
                                                                         华兰生物工程股份有限公司 2013 半年度报告全文
                                           第四节 董事会报告一、概述
       报告期内,公司董事会和管理层紧紧围绕公司发展战略和2013年度经营计划,加强内部管理,深挖潜能,各项工作稳步推进,公司经营业绩保持了稳步的增长。报告期内公司实现营业收入50,548.14万元、较上年同期增长15.38%,归属于上市公司股东的净利润23,099.62万元、较上年同期增长32.28%。
       报告期内,面对原料血浆的紧缺局面,公司继续深化对单采血浆站的管理,加强献浆的宣传发动,现有单采血浆站的采浆量稳步提升。同时,公司积极开拓浆源,做好新设单采血浆站的筹建工作。重庆石柱单采血浆站2月份开始正式采浆,河南长垣单采血浆站报告期内完成了基建和设备的安装调试,并接受了河南省卫生厅的现场检查,7月份取得单采血浆许可证,开始正式采浆。另外都安、陆川、彭水、巫溪四个单采血浆站顺利换发了新的单采血浆许可证。
       为培育公司新的利润增长源,同时降低投资风险,报告期内,公司与股东新乡市华兰生物技术有限公司共同投资1亿元成立华兰基因工程有限公司(原暂定名为华兰神州生物有限公司,其中公司投资4,000万元,占注册资本40%),致力于基因工程重组及单克隆抗体药物的研发和生产。华兰基因工程有限公司目前已开展修美乐、赫赛汀、美罗华、阿瓦斯汀四个单抗品种的研发。二、主营业务分析概述
    报告期内,公司实现营业收入5.05亿元,较上年同期增长15.38%,其中血液制品营业收入4.76亿元,较上年同期增长44.22%,主要原因为本公司之子公司华兰生物工程重庆有限公司2012年9月份开始销售,2013年上半年血液制品实现营业收入1.23亿元;疫苗产品营业收入2,751.69万元,较上年同期下降74.37%,主要原因为2012年上半年公司控股子公司华兰生物疫苗有限公司甲型H1N1流感病毒裂解疫苗收到政府收储资金,确认营业收入1.06亿元,本报告期无此项收入。主要财务数据同比变动情况
                                                                                                               单位:元
                           本报告期         上年同期        同比增减(%)                   变动原因
    营业收入                  505,481,372.45 438,101,638.01            15.38%
                                                                            主要系一是本公司之子公司华兰生物工程重庆
                                                                            有限公司 2013 年上半年血液制品实现营业收入
    营业成本                  180,696,093.75 133,228,643.75            35.63% 1.23 亿元,成本相应增加;二是本公司之子公司
                                                                            华兰生物疫苗有限公司报告期除甲流外其它疫
                                                                            苗产品销售增加,成本相应增加。
    销售费用                    6,782,009.22   14,140,635.30          -52.04% 主要系公司广告宣传费及会务费等减少所致。
    管理费用                   73,789,054.77   59,886,186.14           23.22%
    财务费用                  -20,263,713.94   -11,111,931.07         -82.36% 主要系本期利息收入增加所致。
    所得税费用                 47,065,253.94   54,372,378.73          -13.44%
    研发投入                   25,774,208.57   19,224,608.56           34.07% 主要系本期研发项目增加所致。
    经营活动产生的现金流                                                        主要系本期支付的各项税费及支付其他与经营
                          221,041,056.38 147,137,437.74            50.23%
    量净额                                                                      活动有关的现金减少所致。
                                                                      华兰生物工程股份有限公司 2013 半年度报告全文投资活动产生的现金流
                         -180,603,576.81 -561,232,799.45      -67.82% 主要系本期用于投资支付的现金减少所致。量净额
    筹资活动产生的现金流                                                    主要系本期分配股利、利润或偿付利息支付的现
                           78,997,853.35   98,943,111.11      -20.16%
    量净额                                                                  金增加所致。
    现金及现金等价物净增                                                    主要系本期投资活动产生的现金流量净额减少
                          119,389,286.03 -315,196,649.39      137.88%
    加额                                                                    所致。公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    1、单采血浆站血浆采集量稳步提升
    报告期内,公司继续加强宣传发动,采取多种措施努力提升血浆采集量。采取对献浆员子女考上大学的提供奖学金;开展“一人献浆,全家受益”活动,即达到一定献浆次数的献浆员在其需要用血液制品时可享受公司免费供应一定数量的血液制品的优惠政策,其直系亲属可享受优惠价格供应等方式,努力营造献浆也是奉献爱心的氛围,取得了一定成效,上半年公司下属单采血浆站的采浆量较上年同期增长近20%。
    2、世界卫生组织预认证稳步推进
    按照世界卫生组织预认证的流程,公司于2012年11月份向世界卫生组织认可的两个实验室报送了流感病毒裂解疫苗的样品,在报告期内已经全部检测合格,目前仍然进行资料的补充反馈阶段;
    3、浆站建设验收顺利
    2013年2月,重庆公司下属石柱单采血浆站取得单采血浆许可证,开始正式采浆;河南长垣单采血浆站基建及安装完成,接受了河南省卫生厅组织的检查,并于7月18日取得单采血浆许可证,开始正式采浆。三、主营业务构成情况
                                                                                                          单位:元
                                                                    营业收入比上年 营业成本比上年 毛利率比上年同
                     营业收入         营业成本        毛利率(%)
                                                                    同期增减(%) 同期增减(%)      期增减(%)分行业
    血液制品            475,836,126.39   173,829,084.59        63.47%           44.22%          32.78%          3.15%
    疫苗产品             27,516,924.61     6,840,189.18        75.14%          -74.37%         571.01%         -23.91%分产品
    人血白蛋白          178,727,358.21    70,045,144.29        60.81%            30.3%          39.69%          -2.63%
    静注丙球            222,182,170.67    76,597,745.16        65.52%          102.96%          106.5%           -0.6%
    甲流疫苗                                                                     -100%                          -100%
    其他疫苗             27,516,924.61     6,840,189.18        75.14%         1,736.87%        571.01%         43.19%
    其他                 74,926,597.51    27,186,195.14        63.72%          -10.05%         -37.76%         16.15%
                                                                             华兰生物工程股份有限公司 2013 半年度报告全文分地区
    国内                  503,353,051.00   180,669,273.77              64.11%            15.11%            36.94%              -5.72%四、核心竞争力分析报告期内,公司核心竞争力未发生重大变化。详见2012年年度报告。五、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                            对外投资情况
           报告期投资额(元)                        上年同期投资额(元)                            变动幅度(%)
                            40,000,000.00                                                                                   100%
                                                        被投资公司情况
               公司名称                                      主要业务                  上市公司占被投资公司权益比例(%)
                                            生物医药技术咨询(凡涉及许可凭证经
    华兰基因工程有限公司                                                                                                         40%
                                            营)2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况
                                                                                                                        单位:万元
                                                                                                       计提
                                                                                                       减值
                                                                                          本期实际                       报告期实
    受托人名              是否关联              委托理财                        报酬确定方                 准备    预计收
           关联关系              产品类型              起始日期 终止日期                  收回本金                       际损益金
    称                    交易                 金额                              式                     金额      益
                                                                                              金额                         额
                                                                                                       (如
                                                                                                       有)
                                                       2012 年    2013 年浦发银行
           非关联方 否           银行理财      5,000 09 月 21 01 月 21 浮动利率                5,000       0      86.9       86.9新乡支行
                                                       日         日
                                                       2012 年    2014 年
    长安信托 非关联方 否             信托产品      9,000 11 月 29 05 月 29 固定利率                                  1,000     386.75
                                                       日         日
                                                       2013 年    2014 年
    华澳信托 非关联方 否             信托产品     10,000 02 月 26 02 月 25 固定利率                            0     1,000
                                                       日         日
                                                                华兰生物工程股份有限公司 2013 半年度报告全文
                                          2012 年    2014 年浦发银行
           非关联方 否   信托产品   12,000 12 月 19 06 月 19 浮动利率                   0    1,368   466.13新乡支行
                                          日         日
                                          2013 年    2013 年
    招商银行 非关联方 否     银行理财    1,700 02 月 22 03 月 01 固定利率         1,700     0     1.24     1.24
                                          日         日
                                          2013 年    2014 年
    招商银行 非关联方 否     银行理财   10,000 02 月 27 02 月 07 固定利率                   0     900     332.5
                                          日         日
                                          2013 年    2014 年
    招商银行 非关联方 否     银行理财   10,000 03 月 18 03 月 18 固定利率                   0     900      235
                                          日         日
                                          2013 年    2013 年
    招商银行 非关联方 否     银行理财    1,700 04 月 02 04 月 09 固定利率         1,700     0     1.04     1.04
                                          日         日
                                          2013 年    2013 年
    招商银行 非关联方 否     银行理财     500 01 月 07 01 月 14 浮动利率            500     0     0.43     0.43
                                          日         日
                                          2013 年    2013 年
    招商银行 非关联方 否     银行理财    1,000 01 月 07 01 月 21 浮动利率         1,000     0     1.53     1.53
                                          日         日
                                          2013 年    2013 年
    招商银行 非关联方 否     银行理财    1,000 01 月 29 02 月 05 固定利率         1,000     0     0.73     0.73
                                          日         日
                                          2013 年    2013 年
    招商银行 非关联方 否     银行理财     900 02 月 18 02 月 25 浮动利率            900     0     0.66     0.66
                                          日         日
                                          2013 年    2013 年
    招商银行 非关联方 否     银行理财     700 01 月 24 01 月 31 固定利率            700     0     0.51     0.51
                                          日         日
                                          2013 年    2013 年
    招商银行 非关联方 否     银行理财     300 05 月 23 05 月 30 固定利率            300     0     0.14     0.14
                                          日         日
                                          2013 年    2013 年
    招商银行 非关联方 否     银行理财     400 06 月 18 06 月 25 固定利率            400     0     0.19     0.19
                                          日         日
                                          2012 年    2013 年
    建设银行 非关联方 否     银行理财     470 02 月 21 12 月 31 浮动利率
                                          日         日
    浦发银行 非关联方 否     银行理财    8,000 2013 年   2013 年   浮动利率
                                                                                       华兰生物工程股份有限公司 2013 半年度报告全文
                                                         04 月 11 07 月 10
                                                         日         日
                                                         2013 年    2013 年
    建设银行 非关联方 否            银行理财          5,000 06 月 20 07 月 23 浮动利率
                                                         日         日
    合计                                            77,670        --          --              --                13,200         5,261.37 1,513.75
    委托理财资金来源                           自有资金
    逾期未收回的本金和收益累计金额                                                                                                               0
    涉诉情况(如适用)                         无委托理财审批董事会公告披露日期(如
                                           2013 年 03 月 26 日有)委托理财审批股东会公告披露日期(如
                                           2013 年 04 月 25 日有)(2)委托贷款情况
                                                                                                                                   单位:万元
                                                           是否关联                                                         贷款对象资金用
                     贷款对象                                            贷款金额 贷款利率 担保人或抵押物
                                                               方                                                                  途
                                                                                                          新乡平原新区凤
    新乡平原新区土地储备中心                                 否                    10,000          7.92%                       资金周转
                                                                                                          湖投资有限公司
    合计                                                           --              10,000          --               --                 --
    展期、逾期或诉讼事项(如有)                             无
                                                         为规避风险,本次委托贷款由新乡平原新区凤湖投资有限公司提供连展期、逾期或诉讼事项等风险的应对措施(如有)
                                                         带责任担保。
    委托贷款审批董事会公告披露日期(如有)                    2013 年 04 月 02 日3、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                                        单位:元
                                     主要产品或
    公司名称    公司类型    所处行业                     注册资本        总资产             净资产            营业收入    营业利润    净利润
                                           服务华兰生物工
                                     血液制品生 200,000,000 566,601,890 236,887,410 123,040,865 58,484,913. 55,448,705.
    程重庆有限 子公司       医药制造
                                     产销售          .00                         .76                .83          .54          61            55公司4、非募集资金投资的重大项目情况
                                                                                                                                   单位:万元
                                                                         华兰生物工程股份有限公司 2013 半年度报告全文
                                                               截至报告期末累计
       项目名称       计划投资总额         本报告期投入金额                            项目进度           项目收益情况
                                                                 实际投入金额
    平原新区启动项目                  20,000               4,187               7,764                   60% 暂无收益
         合计                     20,000               4,187               7,764              --                   --六、对 2013 年 1-9 月经营业绩的预计2013 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2013 年 1-9 月归属于上市公司股东的净利润变
                                                                           35%        至                                50%动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                       31,684.03      至                            35,204.48动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                    23,469.65元)
                                                 公司全资子公司华兰生物工程重庆有限公司自 2012 年 9 月开始实现销售,业绩变动的原因说明
                                                 2013 年 1-9 月营业收入较上年同期大幅增长。七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    2013年4月24日召开的2012年度股东大会审议通过的2012年年度权益分派方案为:以公司现有总股本576,204,800股为基数,向全体股东每10股派1.00元人民币现金(含税),该权益分派方案已于2013年6月24日实施完毕。八、报告期内接待调研、沟通、采访等活动登记表
                                                                                                   谈论的主要内容及提供的
    接待时间           接待地点             接待方式       接待对象类型            接待对象
                                                                                                            资料
                                                                           国金证券、长江证
                                                                           券、国信证券、中 公司的发展战略、行业动
    2013 年 06 月 19 日 公司会议室        实地调研           机构
                                                                           信证券、江海证券、态及发展趋势等。
                                                                           人保资产等
                                                                     华兰生物工程股份有限公司 2013 半年度报告全文
                                            第五节 重要事项一、公司治理情况
    公司严格按照《公司法》、《证券法》及《深圳证券交易所股票上市规则》等法律法规的要求,规范运作,建立了相互制衡、科学决策、协调运作的的法人治理结构,并积极结合公司实际情况及监管部门的最新要求,及时对规章制度进行修订和完善,以不断提高公司治理水平。公司严格按照法律、法规及制度的要求召集、召开股东大会,确保所有股东的平等地位。
    公司全体董事诚实守信、勤勉尽责,能够按照相关法律、法规及规章制度的要求开展工作,认真出席董事会会议和股东大会,切实维护投资者的利益;公司监事能够认真履行职责,能够本着对股东负责的精神,对公司财务及董事、高级管理人员履行职责的合法合规性进行监督;公司能够严格按照法律、法规、公司章程及公司信息披露制度的规定,真实、准确、完整、及时地披露有关信息,增强公司运作的公开性和透明度。截至报告期末,公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、公司股权激励的实施情况及其影响
    2013年5月27日,公司召开了第五届董事会第二次会议,审议通过了《华兰生物工程股份有限公司限制性股票激励计划(草案)》及其摘要、《关于将实际控制人安康先生作为限制性股票激励计划激励对象的议案》等议案,请参见5月29日的《证券时报》和巨潮资讯网。三、重大关联交易1、共同对外投资的重大关联交易
                                                                              被投资企业 被投资企业 被投资企业
                         共同投资定 被投资企业 被投资企业 被投资企业
    共同投资方    关联关系                                                        的总资产(万 的净资产(万 的净利润(万
                             价原则       的名称     的主营业务 的注册资本
                                                                                 元)         元)         元)
                                                     生物医药技
    新乡市华兰 其他持股在 按其持股比                     术咨询(凡涉
                                        华兰基因工
    生物技术有 10%以上的     例,以货币方                及许可经营 10,000 万元         10,000       10,000
                                        程有限公司
    限公司       法人股东    式出资                      项目,凭许可
                                                     证经营)。
                         报告期内,公司与股东新乡市华兰生物技术有限公司共同投资 1 亿元成立华兰基因工程有限公被投资企业的重大在建项 司(原暂定名为华兰神州生物有限公司,其中公司投资 4,000 万元,占注册资本 40%),致力于
    目的进展情况(如有)     基因工程重组及单克隆抗体药物的研发和生产。华兰基因工程有限公司目前已开展修美乐、赫
                         赛汀、美罗华、阿瓦斯汀四个单抗品种的研发。
                                                                   华兰生物工程股份有限公司 2013 半年度报告全文四、重大合同及其履行情况1、托管、承包、租赁事项情况(1)租赁情况租赁情况说明无为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用五、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
                                                                                      承诺时
      承诺事项        承诺方                         承诺内容                                  承诺期限 履行情况
                                                                                        间
    股改承诺             不适用     不适用                                                         不适用      不适用收购报告书或权益变
                     不适用     不适用                                                         不适用      不适用动报告书中所作承诺
    资产重组时所作承诺   不适用     不适用                                                         不适用      不适用
                                为避免同业竞争引起的损害本公司及其他股东利益,本
                                公司实际控制人安康先生承诺:“作为本公司实际控制人 2004 年
    首次公开发行或再融   实际控制
                                期间,不在与本公司构成同业竞争的其他公司任职,在 06 月 25 长期有效 严格履行
    资时所作承诺         人
                                其经营业务中将不会利用其在本公司及本公司股东中的 日
                                地位从事任何有损本公司及其他股东利益的行为。”
                                公司未来三年(2012-2014 年)的具体股东回报规划:1、
                                公司可以采取现金、股票、现金与股票相结合或者法律、
                                法规允许的其他方式分配利润。2、根据《公司法》等有
                                关法律法规及《公司章程》的规定,在公司盈利且现金
                                能够满足公司持续经营和长期发展、符合现金分红条件
                                的前提下,2012-2014 年每年以现金方式分配的利润应不
                                低于当年实现的可分配利润的 10%,且连续三年内以现
                                金方式累计分配的利润不少于该三年实现的年均可分配 2012 年
    其他对公司中小股东                                                                             2012-2014
                     董事会     利润的 30%。 3、未来三年(2012-2014 年)公司原则 08 月 29                  严格履行
    所作承诺                                                                                       年度
                                上每年度进行一次现金分红,公司董事会可以根据公司 日
                                盈利情况及资金需求状况提议公司进行中期现金分红。
                                4、未来三年(2012-2014)公司可以根据累计可供分配
                                利润、公积金及现金流状况,在保证最低现金分红比例
                                和公司股本规模合理的前提下,为保持股本扩张与业绩
                                增长相适应,公司可以采取股票股利方式进行利润分配,
                                具体分红比例由公司董事会审议通过后,并提交股东大
                                会审议决定。
    承诺是否及时履行     是
                                 华兰生物工程股份有限公司 2013 半年度报告全文未完成履行的具体原
    因及下一步计划(如   不适用有)六、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否
                                                                     华兰生物工程股份有限公司 2013 半年度报告全文
                                    第六节 股份变动及股东情况一、股份变动情况
                                本次变动前                 本次变动增减(+,-)                       本次变动后
                                                                  公积金转
                           数量        比例(%) 发行新股    送股              其他         小计         数量        比例(%)
                                                                     股
    一、有限售条件股份          84,683       0.01%                                 1,875       1,875       86,558         0.02%
    5、高管股份                 84,683       0.01%                                 1,875       1,875       86,558         0.02%
                         576,120,1                                                                   576,118,2
    二、无限售条件股份                      99.99%                                -1,875       -1,875                   99.98%
                                  17                                                                          42
                         576,120,1                                                                   576,118,2
    1、人民币普通股                         99.99%                                -1,875       -1,875                   99.98%
                                  17                                                                          42
                         576,204,8                                                                   576,204,8
    三、股份总数                              100%                                      0            0                    100%
                                  00                                                                          00股份变动的原因√ 适用 □ 不适用“高管股份”变动主要是报告期内董事变动股份锁定所致。股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                                   单位:股
    报告期末股东总数                                                                                                     51,074
                                              持股 5%以上的股东持股情况
                                                   报告期 报告期 持有有 持有无              质押或冻结情况
    股东名称          股东性质       持股比例(%) 末持股 内增减 限售条 限售条
                                                                                        股份状态               数量
                                                    数量   变动情 件的股 件的股
                                                                     华兰生物工程股份有限公司 2013 半年度报告全文
                                                              况   份数量 份数量
    新乡市华兰生物                                     102,723                  102,723
                 境内非国有法人           17.83%                        0
    技术有限公司                                          ,822                     ,822新乡市金康生物
                                                   87,961,1                 87,961,1
    科技开发有限公 境内非国有法人             15.27%                        0
                                                        15                       15司
    香港科康有限公                                      76,889,                  76,889,
                 境外法人                 13.34%                        0
    司                                                     088                      088
    新乡市世辰生物                                      24,604,                  24,604,
                 境内非国有法人            4.27%                        0
    技术有限公司                                           400                      400中国工商银行-
    汇添富均衡增长                                     11,007,0                 11,007,0
                 境内非国有法人            1.91%                        0
    股票型证券投资                                          10                       10基金中国人民财产保
    险股份有限公司                                      7,799,3                  7,799,3
                 境内非国有法人            1.35%                        0
    -传统-普通保                                          82                       82险产品中国人民人寿保
    险股份有限公司                                      7,528,8                  7,528,8
                 境内非国有法人            1.31%                        0
    -分红-个险分                                          36                       36红中国银行-大成
                                                    5,248,7                  5,248,7
    蓝筹稳健证券投 境内非国有法人              0.91%                        0
                                                        80                       80资基金中国工商银行-
    汇添富医药保健                                      5,235,2                  5,235,2
                 境内非国有法人            0.91%                        0
    股票型证券投资                                          29                       29基金
    光大证券股份有                                      5,081,4                  5,081,4
                 境内非国有法人            0.88%                        0
    限公司                                                  46                       46战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)不适用(参见注 3)
                                  上述第一、二、三、四股东存在关联关系,属于一致行动人。中国工商银行-汇添富均
    上述股东关联关系或一致行动的      衡增长股票型证券投资基金和中国工商银行-汇添富医药保健股票型证券投资基金同
    说明                              为汇添富基金管理有限公司旗下基金。未知其他股东之间是否存在关联关系,是否属于
                                  一致行动人。
                                          前 10 名无限售条件股东持股情况
           股东名称                      报告期末持有无限售条件股份数量                     股份种类
                                                                华兰生物工程股份有限公司 2013 半年度报告全文
                                                                                股份种类         数量
    新乡市华兰生物技术有限公司                                        102,723,822 人民币普通股      102,723,822新乡市金康生物科技开发有限公
                                                                   87,961,115 人民币普通股       87,961,115司
    香港科康有限公司                                                   76,889,088 人民币普通股       76,889,088
    新乡市世辰生物技术有限公司                                         24,604,400 人民币普通股       24,604,400中国工商银行-汇添富均衡增长
                                                                   11,007,010 人民币普通股       11,007,010股票型证券投资基金中国人民财产保险股份有限公司
                                                                    7,799,382 人民币普通股        7,799,382-传统-普通保险产品中国人民人寿保险股份有限公司
                                                                    7,528,836 人民币普通股        7,528,836-分红-个险分红中国银行-大成蓝筹稳健证券投
                                                                    5,248,780 人民币普通股        5,248,780资基金中国工商银行-汇添富医药保健
                                                                    5,235,229 人民币普通股        5,235,229股票型证券投资基金
    光大证券股份有限公司                                                5,081,446 人民币普通股        5,081,446前 10 名无限售流通股股东之间, 上述第一、二、三、四股东存在关联关系,属于一致行动人。中国工商银行-汇添富均以及前 10 名无限售流通股股东和 衡增长股票型证券投资基金和中国工商银行-汇添富医药保健股票型证券投资基金同前 10 名股东之间关联关系或一致 为汇添富基金管理有限公司旗下基金。未知其他股东之间是否存在关联关系,是否属于
    行动的说明                     一致行动人。参与融资融券业务股东情况说明
                               不适用(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否
                                                                    华兰生物工程股份有限公司 2013 半年度报告全文
                         第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。二、公司董事、监事、高级管理人员离职和解聘情况
       姓名         担任的职务        类型               日期                             原因
    林小军          董事、副总经理 离职           2013 年 02 月 05 日        个人原因辞职
    潘若文          董事             任期满离任   2013 年 04 月 24 日        董事会换届
    黄培堂          独立董事         任期满离任   2013 年 04 月 24 日        董事会换届
    马小伟          监事             任期满离任   2013 年 04 月 24 日        监事会换届
    马力            监事             任期满离任   2013 年 04 月 24 日        监事会换届
    孙振国          监事             任期满离任   2013 年 04 月 24 日        监事会换届
    杨保平          监事             任期满离任   2013 年 04 月 24 日        监事会换届
                                                             华兰生物工程股份有限公司 2013 半年度报告全文
                                     第八节 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:华兰生物工程股份有限公司
                                                                                                    单位:元
                  项目                   期末余额                                期初余额流动资产:
    货币资金                                        863,093,498.04                          747,946,594.28
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                          6,889,600.00                           60,723,956.50
    应收账款                                        202,958,379.92                          126,142,394.44
    预付款项                                        103,848,910.05                           86,437,644.61
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                        7,293,698.20                           36,318,582.57
    买入返售金融资产
    存货                                            356,433,483.39                          314,840,624.47
    一年内到期的非流动资产
    其他流动资产                                    694,700,000.00                          419,700,000.00
    流动资产合计                                        2,235,217,569.60                        1,792,109,796.87
                                  华兰生物工程股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资           40,000,000.00
    投资性房地产
    固定资产              770,306,959.08                        792,353,871.22
    在建工程              105,690,437.35                         54,598,402.95
    工程物资
    固定资产清理
    生产性生物资产                                                1,323,158.53
    油气资产
    无形资产              138,940,348.84                         89,390,865.81
    开发支出
    商誉
    长期待摊费用            3,655,555.00
    递延所得税资产         13,704,632.97                         22,901,379.88
    其他非流动资产                                              210,000,000.00
    非流动资产合计           1,072,297,933.24                     1,170,567,678.39
    资产总计                 3,307,515,502.84                     2,962,677,475.26流动负债:
    短期借款              140,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                  719,130.42
    应付账款               45,240,099.47                         46,643,620.47
    预收款项               28,490,593.17                         19,008,932.61
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬              530,453.78                           236,307.19
    应交税费               31,134,535.35                        -12,151,945.83
                                            华兰生物工程股份有限公司 2013 半年度报告全文
    应付利息
    应付股利
    其他应付款                      60,362,401.80                         78,101,742.24
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                        306,477,213.99                        131,838,656.68非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    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                            306,477,213.99                        131,838,656.68所有者权益(或股东权益):
    实收资本(或股本)             576,204,800.00                        576,204,800.00
    资本公积                       291,337,232.03                        291,337,232.03
    减:库存股
    专项储备
    盈余公积                       212,864,965.34                        212,864,965.34
    一般风险准备
    未分配利润                    1,690,678,419.58                     1,517,302,726.33
    外币报表折算差额
    归属于母公司所有者权益合计         2,771,085,416.95                     2,597,709,723.70
    少数股东权益                   229,952,871.90                        233,129,094.88
    所有者权益(或股东权益)合计       3,001,038,288.85                     2,830,838,818.58负债和所有者权益(或股东权益)总
                                   3,307,515,502.84                     2,962,677,475.26计
                                                                  华兰生物工程股份有限公司 2013 半年度报告全文
    法定代表人:安康                     主管会计工作负责人:谢军民                         会计机构负责人:桑莉2、母公司资产负债表编制单位:华兰生物工程股份有限公司
                                                                                                         单位:元
                 项目                         期末余额                                期初余额流动资产:
    货币资金                                              580,250,858.40                          488,811,604.84
    交易性金融资产
    应收票据                                                4,149,600.00                           59,723,956.50
    应收账款                                               47,656,584.71                           56,656,347.12
    预付款项                                               79,310,592.03                           72,042,467.35
    应收利息
    应收股利
    其他应收款                                            126,624,914.36                           91,920,281.30
    存货                                                  177,687,673.31                          162,520,215.41
    一年内到期的非流动资产
    其他流动资产                                          370,000,000.00                          350,000,000.00
    流动资产合计                                             1,385,680,222.81                        1,281,674,872.52非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款                                              5,379,060.00                            5,379,060.00
    长期股权投资                                          617,866,697.11                          577,866,697.11
    投资性房地产
    固定资产                                              205,353,890.32                          205,822,776.19
    在建工程                                               77,641,794.89                           35,769,064.09
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                               66,285,230.87                           29,969,965.05
    开发支出
    商誉
                                      华兰生物工程股份有限公司 2013 半年度报告全文
    长期待摊费用                3,655,555.00
    递延所得税资产              3,797,456.54                          3,797,456.54
    其他非流动资产                                                   90,000,000.00
    非流动资产合计                979,979,684.73                        948,605,018.98
    资产总计                     2,365,659,907.54                     2,230,279,891.50流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款                   32,161,441.37                         34,386,345.74
    预收款项                    8,673,499.00                           409,860.00
    应付职工薪酬                  269,424.94
    应交税费                   23,070,126.20                          6,553,319.77
    应付利息
    应付股利
    其他应付款                    773,410.96                           249,349.91
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                   64,947,902.47                         41,598,875.42非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    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                       64,947,902.47                         41,598,875.42所有者权益(或股东权益):
    实收资本(或股本)        576,204,800.00                        576,204,800.00
    资本公积                  300,085,029.54                        300,085,029.54
    减:库存股
    专项储备
                                                                  华兰生物工程股份有限公司 2013 半年度报告全文
    盈余公积                                             212,864,965.34                          212,864,965.34
    一般风险准备
    未分配利润                                          1,211,557,210.19                        1,099,526,221.20
    外币报表折算差额
    所有者权益(或股东权益)合计                             2,300,712,005.07                        2,188,681,016.08负债和所有者权益(或股东权益)总
                                                         2,365,659,907.54                        2,230,279,891.50计
    法定代表人:安康                     主管会计工作负责人:谢军民                         会计机构负责人:桑莉3、合并利润表编制单位:华兰生物工程股份有限公司
                                                                                                         单位:元
                  项目                        本期金额                                上期金额
    一、营业总收入                                            505,481,372.45                          438,101,638.01
    其中:营业收入                                       505,481,372.45                          438,101,638.01
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                            249,805,047.17                          202,647,944.81
    其中:营业成本                                       180,696,093.75                          133,228,643.75
           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
           营业税金及附加                                   3,599,470.98                            7,143,268.03
           销售费用                                         6,782,009.22                           14,140,635.30
           管理费用                                        73,789,054.77                           59,886,186.14
           财务费用                                        -20,263,713.94                          -11,111,931.07
           资产减值损失                                     5,202,132.39                             -638,857.34
    加:公允价值变动收益(损失以“-”号填列)
                                                                     华兰生物工程股份有限公司 2013 半年度报告全文
            投资收益(损失以“-”号
                                                             15,137,658.01                           11,719,376.47填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                          270,813,983.29                          247,173,069.67
       加:营业外收入                                         4,418,641.86                            5,690,956.75
       减:营业外支出                                          347,420.94                             5,071,118.65
            其中:非流动资产处置损
                                                                 12,047.20                            3,975,785.69失四、利润总额(亏损总额以“-”号填
                                                            274,885,204.21                          247,792,907.77列)
       减:所得税费用                                        47,065,253.94                           54,372,378.73
    五、净利润(净亏损以“-”号填列)                          227,819,950.27                          193,420,529.04
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                           230,996,173.25                          174,623,803.40
       少数股东损益                                          -3,176,222.98                           18,796,725.64
    六、每股收益:                                      --                                      --
       (一)基本每股收益                                          0.4009                                  0.3031
       (二)稀释每股收益                                          0.4009                                  0.3031七、其他综合收益
    八、综合收益总额                                            227,819,950.27                          193,420,529.04
       归属于母公司所有者的综合收益
                                                            230,996,173.25                          174,623,803.40总额
       归属于少数股东的综合收益总额                          -3,176,222.98                           18,796,725.64
    法定代表人:安康                        主管会计工作负责人:谢军民                         会计机构负责人:桑莉4、母公司利润表编制单位:华兰生物工程股份有限公司
                                                                                                          单位:元
                 项目                            本期金额                                上期金额
    一、营业收入                                                299,762,867.86                          321,629,756.89
       减:营业成本                                         104,753,888.17                          133,088,903.65
                                                                     华兰生物工程股份有限公司 2013 半年度报告全文
           营业税金及附加                                     2,496,165.63                            4,386,140.36
           销售费用                                           1,206,108.24                             218,883.65
           管理费用                                          18,643,341.33                           18,468,764.10
           财务费用                                         -22,326,426.94                          -10,246,017.47
           资产减值损失                                       1,017,871.01                             445,825.85
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填
                                                              4,736,541.10                            4,946,571.64列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                          198,708,461.52                          180,213,828.39
       加:营业外收入                                          894,109.20                             1,408,087.59
       减:营业外支出                                            12,607.20                            4,910,988.90
           其中:非流动资产处置损失                              12,047.20                            3,889,506.76三、利润总额(亏损总额以“-”号填
                                                            199,589,963.52                          176,710,927.08列)
       减:所得税费用                                        29,938,494.53                           40,918,839.64
    四、净利润(净亏损以“-”号填列)                          169,651,468.99                          135,792,087.44
    五、每股收益:                                      --                                      --
       (一)基本每股收益
       (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                            169,651,468.99                          135,792,087.44
    法定代表人:安康                        主管会计工作负责人:谢军民                         会计机构负责人:桑莉5、合并现金流量表编制单位:华兰生物工程股份有限公司
                                                                                                          单位:元
                 项目                            本期金额                                上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                         530,849,923.13                          562,391,737.03
       客户存款和同业存放款项净增加额
       向中央银行借款净增加额
                                            华兰生物工程股份有限公司 2013 半年度报告全文
    向其他金融机构拆入资金净增加额
    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
    处置交易性金融资产净增加额
    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
    收到的税费返还                                                         1,489,000.00
    收到其他与经营活动有关的现金    50,814,299.26                         27,944,169.29
    经营活动现金流入小计                581,664,222.39                        591,824,906.32
    购买商品、接受劳务支付的现金   180,875,064.38                        128,990,042.79
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    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
                                     53,049,643.72                         47,579,416.95金
    支付的各项税费                  54,889,114.16                        106,444,414.96
    支付其他与经营活动有关的现金    71,809,343.75                        161,673,593.88
    经营活动现金流出小计                360,623,166.01                        444,687,468.58
    经营活动产生的现金流量净额          221,041,056.38                        147,137,437.74二、投资活动产生的现金流量:
    收回投资收到的现金             532,000,000.00                      1,628,218,888.90
    取得投资收益所收到的现金        15,137,658.01                         11,719,376.47
    处置固定资产、无形资产和其他
                                         64,500.00                           122,279.06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
    投资活动现金流入小计                547,202,158.01                      1,640,060,544.43
    购建固定资产、无形资产和其他
                                     90,805,734.82                         74,793,343.88长期资产支付的现金
                                                                   华兰生物工程股份有限公司 2013 半年度报告全文
       投资支付的现金                                     637,000,000.00                          2,126,500,000.00
       质押贷款净增加额
       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
    投资活动现金流出小计                                      727,805,734.82                          2,201,293,343.88
    投资活动产生的现金流量净额                                -180,603,576.81                         -561,232,799.45三、筹资活动产生的现金流量:
       吸收投资收到的现金
       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                                 140,000,000.00                           100,000,000.00
       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                                      140,000,000.00                           100,000,000.00
       偿还债务支付的现金
       分配股利、利润或偿付利息支付
                                                           61,002,146.65                             1,056,888.89的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                       61,002,146.65                             1,056,888.89
    筹资活动产生的现金流量净额                                 78,997,853.35                             98,943,111.11四、汇率变动对现金及现金等价物的
                                                               -46,046.89                               -44,398.79影响
    五、现金及现金等价物净增加额                              119,389,286.03                          -315,196,649.39
       加:期初现金及现金等价物余额                       742,664,536.95                           881,398,519.85
    六、期末现金及现金等价物余额                              862,053,822.98                           566,201,870.46
    法定代表人:安康                      主管会计工作负责人:谢军民                         会计机构负责人:桑莉6、母公司现金流量表编制单位:华兰生物工程股份有限公司
                                                                                                          单位:元
                 项目                          本期金额                                上期金额一、经营活动产生的现金流量:
                                            华兰生物工程股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金   387,783,381.07                        424,264,016.23
    收到的税费返还                                                          703,000.00
    收到其他与经营活动有关的现金    26,498,247.78                         14,087,764.19
    经营活动现金流入小计                414,281,628.85                        439,054,780.42
    购买商品、接受劳务支付的现金   110,667,700.83                         81,754,861.01
    支付给职工以及为职工支付的现
                                     15,926,924.85                         14,820,656.41金
    支付的各项税费                  35,649,702.80                         57,579,818.40
    支付其他与经营活动有关的现金    24,392,492.41                        148,303,351.59
    经营活动现金流出小计                186,636,820.89                        302,458,687.41
    经营活动产生的现金流量净额          227,644,807.96                        136,596,093.01二、投资活动产生的现金流量:
    收回投资收到的现金             440,000,000.00                      1,188,840,000.00
    取得投资收益所收到的现金         4,736,541.10                          4,946,571.64
    处置固定资产、无形资产和其他
                                       214,500.00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
    投资活动现金流入小计                444,951,041.10                      1,193,786,571.64
    购建固定资产、无形资产和其他
                                     61,084,698.18                         63,069,178.18长期资产支付的现金
    投资支付的现金                 410,000,000.00                      1,630,500,000.00
    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    50,000,000.00
    投资活动现金流出小计                521,084,698.18                      1,693,569,178.18
    投资活动产生的现金流量净额          -76,133,657.08                       -499,782,606.54三、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                                                   100,000,000.00
    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                                                      100,000,000.00
    偿还债务支付的现金
                                                                        华兰生物工程股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付
                                                              57,620,480.00                                   1,056,888.89的现金
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                          57,620,480.00                                   1,056,888.89
    筹资活动产生的现金流量净额                                    -57,620,480.00                                  98,943,111.11四、汇率变动对现金及现金等价物的
                                                                  -46,035.05                                     -44,382.64影响
    五、现金及现金等价物净增加额                                  93,844,635.83                                -264,287,785.06
       加:期初现金及现金等价物余额                          485,366,547.51                                704,108,696.11
    六、期末现金及现金等价物余额                                 579,211,183.34                                439,820,911.05
    法定代表人:安康                           主管会计工作负责人:谢军民                               会计机构负责人:桑莉7、合并所有者权益变动表编制单位:华兰生物工程股份有限公司本期金额
                                                                                                                   单位:元
                                                                     本期金额
                                                  归属于母公司所有者权益
             项目                                                                                    少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                          其他      权益       益合计
                                         积      股     备      积       险准备    利润
                             股本)
                             576,204 291,337,                 212,864             1,517,30           233,129,0 2,830,838,一、上年年末余额
                              ,800.00   232.03                 ,965.34            2,726.33               94.88      818.58
       加:会计政策变更
           前期差错更正
           其他
                             576,204 291,337,                 212,864             1,517,30           233,129,0 2,830,838,二、本年年初余额
                              ,800.00   232.03                 ,965.34            2,726.33               94.88      818.58
    三、本期增减变动金额(减少                                                        173,375,            -3,176,22 170,199,47
    以“-”号填列)                                                                   693.25                 2.98        0.27
                                                                                  230,996,            -3,176,22 227,819,95(一)净利润
                                                                                   173.25                 2.98        0.27(二)其他综合收益
                                                                                  230,996,            -3,176,22 227,819,95上述(一)和(二)小计
                                                                                   173.25                 2.98        0.27(三)所有者投入和减少资本
                                                                        华兰生物工程股份有限公司 2013 半年度报告全文1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                   -57,620,                     -57,620,48(四)利润分配
                                                                                    480.00                           0.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                          -57,620,                     -57,620,48
    配                                                                                  480.00                           0.004.其他(五)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.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                576,204 291,337,                212,864            1,690,67          229,952,8 3,001,038,四、本期期末余额
                                ,800.00   232.03                ,965.34            8,419.58             71.90      288.85上年金额
                                                                                                                  单位:元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目               实收资                                                               少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                        其他    权益       益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                576,204 291,337,                185,457            1,314,06          213,884,3 2,580,950,一、上年年末余额
                                ,800.00   232.03                ,420.47            6,975.86             44.49      772.85
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
           前期差错更正
                                                      华兰生物工程股份有限公司 2013 半年度报告全文
          其他
                             576,204 291,337,   185,457       1,314,06        213,884,3 2,580,950,二、本年年初余额
                             ,800.00   232.03   ,420.47       6,975.86            44.49      772.85
    三、本期增减变动金额(减少                      27,407,       203,235,        19,244,75 249,888,04
    以“-”号填列)                                 544.87         750.47             0.39        5.73
                                                              299,787,        14,244,75 314,032,62(一)净利润
                                                                871.34             0.39        1.73(二)其他综合收益
                                                              299,787,        14,244,75 314,032,62上述(一)和(二)小计
                                                                871.34             0.39        1.73
                                                                              5,000,000 5,000,000.(三)所有者投入和减少资本
                                                                                    .00          00
                                                                              5,000,000 5,000,000.1.所有者投入资本
                                                                                    .00          002.股份支付计入所有者权益的金额3.其他
                                                27,407,       -96,552,                    -69,144,57(四)利润分配
                                                 544.87         120.87                         6.00
                                                27,407,       -27,407,1.提取盈余公积
                                                 544.87         544.872.提取一般风险准备
    3.对所有者(或股东)的分                                     -69,144,                    -69,144,57
    配                                                              576.00                         6.004.其他(五)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.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额             576,204 291,337,   212,864       1,517,30        233,129,0 2,830,838,
                                                                        华兰生物工程股份有限公司 2013 半年度报告全文
                              ,800.00   232.03                 ,965.34          2,726.33               94.88        818.58
    法定代表人:安康                           主管会计工作负责人:谢军民                             会计机构负责人:桑莉8、母公司所有者权益变动表编制单位:华兰生物工程股份有限公司本期金额
                                                                                                                  单位:元
                                                                    本期金额
              项目            实收资本                                                  一般风险 未分配利 所有者权
                                           资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                   准备       润          益合计
                              576,204,80 300,085,02                        212,864,96              1,099,526, 2,188,681,一、上年年末余额
                                    0.00         9.54                            5.34                 221.20        016.08
       加:会计政策变更
           前期差错更正
           其他
                              576,204,80 300,085,02                        212,864,96              1,099,526, 2,188,681,二、本年年初余额
                                    0.00         9.54                            5.34                 221.20        016.08
    三、本期增减变动金额(减少                                                                         112,030,98 112,030,98
    以“-”号填列)                                                                                           8.99       8.99
                                                                                                   169,651,46 169,651,46(一)净利润
                                                                                                           8.99       8.99(二)其他综合收益
                                                                                                   169,651,46 169,651,46上述(一)和(二)小计
                                                                                                           8.99       8.99(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                                   -57,620,48 -57,620,48(四)利润分配
                                                                                                           0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                                                   -57,620,48 -57,620,483.对所有者(或股东)的分配
                                                                                                           0.00       0.004.其他
                                                                      华兰生物工程股份有限公司 2013 半年度报告全文(五)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.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               576,204,80 300,085,02                     212,864,96             1,211,557, 2,300,712,四、本期期末余额
                                     0.00         9.54                          5.34               210.19         005.07上年金额
                                                                                                                单位:元
                                                                     上年金额
              项目              实收资本                                               一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                               准备       润           益合计
                                576,204,80 291,337,23                    185,457,42            922,002,89 1,975,002,一、上年年末余额
                                      0.00        2.03                          0.47                    3.36      345.86
       加:会计政策变更
           前期差错更正
           其他
                                576,204,80 291,337,23                    185,457,42            922,002,89 1,975,002,二、本年年初余额
                                      0.00        2.03                          0.47                    3.36      345.86
    三、本期增减变动金额(减少以                 8,747,797.                  27,407,544            177,523,32 213,678,67
    “-”号填列)                                      51                           .87                    7.84        0.22
                                                                                               274,075,44 274,075,44(一)净利润
                                                                                                        8.71        8.71(二)其他综合收益
                                                                                               274,075,44 274,075,44上述(一)和(二)小计
                                                                                                        8.71        8.71
                                             8,747,797.                                                        8,747,797.(三)所有者投入和减少资本
                                                    51                                                                511.所有者投入资本2.股份支付计入所有者权益的金额
                                             8,747,797.                                                        8,747,797.3.其他
                                                    51                                                                51
                                                                        华兰生物工程股份有限公司 2013 半年度报告全文
                                                                           27,407,544          -96,552,12 -69,144,57(四)利润分配
                                                                                  .87                0.87       6.00
                                                                           27,407,544          -27,407,541.提取盈余公积
                                                                                  .87                4.872.提取一般风险准备
                                                                                               -69,144,57 -69,144,573.对所有者(或股东)的分配
                                                                                                     6.00       6.004.其他(五)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.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              576,204,80 300,085,02                        212,864,96           1,099,526, 2,188,681,四、本期期末余额
                                    0.00        9.54                             5.34              221.20     016.08
    法定代表人:安康                           主管会计工作负责人:谢军民                         会计机构负责人:桑莉三、 公司基本情况
          1.公司历史沿革
        华兰生物工程股份有限公司(以下简称“本公司”或“公司”)是经中华人民共和国对外贸易经济合
    作部[2000]外经贸资二函字第658号文件及河南省人民政府豫股批字[2000]第40号文件批准,由华兰生
    物工程有限公司以2000年8月31日经审计的净资产4,500万元为基数按1:1的比例进行折股,整体变更成
    立的股份有限公司。2004年经中国证券监督管理委员会(以下简称“中国证监会”)证监发行字[2004]68
    号核准于2004年6月10日向社会公开发行2,200万股人民币普通股,并于2004年6月25日在深圳证券交易
    所上市交易。截至2012年12月31日,本公司股本总数57,620.48万股,公司注册资本为57,620.48万元。
        2005年5月以总股本6,700万为基数,以资本公积向全体股东每10股转增5股,转增后总股本达到
    10,050万股;2006年4月以总股本10,050万股为基数,以资本公积向全体股东每10股转增5股,转增后总
    股本达到15,075万股;2007年6月,以总股本15,075万股为基数,以资本公积金向全体股东每10股转增2
    股,转增后总股本增至18,090万股;2007年10月,以总股本18,090万股为基数,以资本公积金向全体股
    东每10股转增2股,转增后总股本增至21,708万股。2008年7月,公司通过了《关于公司符合向特定对
    象非公开发行股票条件的议案》,以公司总股本21,708万股为基础,向特定对象非公开发行800万股,
    增发后总股本达到22,508万股,注册资本22,508万元已经天健华证中洲(北京)会计师事务所审验,并
    于2008年7月26日出具天健华证中洲验(2008)GF字第060003号验资报告。2009年5月,以总股本22,508
    万股为基数,以资本公积金向全体股东每10股转增6股,转增后总股本增至36,012.80万股,已经天健光
                                                        华兰生物工程股份有限公司 2013 半年度报告全文
    华(北京)会计师事务所审验,并于2009年5月21日出具天健光华验(2009)综字第060002号验资报告。
    2010年5月,以总股本36,012.80万股为基数,以未分配利润向全体股东每10股送6股,送股后总股本增
    至57,620.48万股,已经天健正信会计师事务所审验,并于2010年6月8日出具天健正信验(2010)综字
    第220004号验资报告。
       公司注册地址:新乡市华兰大道甲1号。公司的企业法人营业执照注册号:410000400000088。
    2.行业性质
    本公司属生物制药行业。
    3.经营范围
    生产、销售自产的生物制品、血液制品。
    4.主要产品、劳务
    人血白蛋白、静注人免疫球蛋白(PH4)、人凝血酶原复合物、人凝血因子Ⅷ等的生产和销售。
    5.公司基本架构
    本公司最高权力机构是股东大会,实行董事会领导下的总经理负责制。根据业务发展需要,设立总经理办公室、财务部、证券部、人力资源部、内审部、生产部、质控部、质保部、物料部、工程部、销售部等职能部门。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称“企业会计准则”)、中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15号——财务报告的一般规定》(2010年修订)进行确认和计量,在此基础上编制财务报表。2、遵循企业会计准则的声明
    公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财务状况、经营成果、现金流量等有关信息。3、会计期间
    自公历1月1日至12月31日止为一个会计年度。4、记账本位币
    采用人民币为记账本位币。
                                                       华兰生物工程股份有限公司 2013 半年度报告全文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
    对于同一控制下的企业合并,合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。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;资本公积不足冲减的,调整留存收益。
    被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此基础上按照企业会计准则规定确认。(2)非同一控制下的企业合并
    对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。
    通过多次交换交易分步实现的非同一控制下企业合并,区分个别财务报表和合并财务报表进行相关会计处理:
    1)在个别财务报表中,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,作为该项投资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,在处置该项投资时将与其相关的其他综合收益(例如,可供出售金融资产公允价值变动计入资本公积的部分,下同)转入当期投资收益。
    2)在合并财务报表中,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的,与其相关的其他综合收益转为购买日所属当期投资收益。
    购买方为进行企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用,于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。
    购买方对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。购买方对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,经复核后合并成本仍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。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
    所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。
    合并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。
    合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。
    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,其余额仍应当冲减少数股东权益。
    在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;将子公司合
                                                        华兰生物工程股份有限公司 2013 半年度报告全文并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。
    在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。
    在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。
    企业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,在合并财务报表中,对于剩余股权,应当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。与原有子公司股权投资相关的其他综合收益,应当在丧失控制权时转为当期投资收益。7、现金及现金等价物的确定标准
    在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同时具备期限短(一般从购买日起,三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。8、外币业务和外币报表折算(1)外币业务
    外币业务采用交易发生日的中国人民银行授权中国外汇交易中心公布的中间价作为折算汇率折合成人民币记账。
    外币货币性项目余额按资产负债表日中国人民银行授权中国外汇交易中心公布的中间价折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的中国人民银行授权中国外汇交易中心公布的中间价折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的中国人民银行授权中国外汇交易中心公布的中间价折算,由此产生的汇兑差额计入当期损益或资本公积。(2)外币财务报表的折算
    资产负债表中的资产和负债项目,采用资产负债表日的中国人民银行授权中国外汇交易中心公布的中间价折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的中国人民银行授权中国外汇交易中心公布的中间价折算。利润表中的收入和费用项目,采用交易发生日的中国人民银行授权中国外汇交易中心公布的中间价折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。
    处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。
                                                        华兰生物工程股份有限公司 2013 半年度报告全文9、金融工具
    金融工具包括金融资产、金融负债和权益工具。(1)金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债(和直接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或金融负债);持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。(2)金融工具的确认依据和计量方法
    1)以公允价值计量且其变动计入当期损益的金融资产
    包括交易性金融资产和直接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,按照取得时的公允价值作为初始确认金额,相关的交易费用在发生时计入当期损益。支付的价款中包含已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息,单独确认为应收项目。本公司在持有该等金融资产期间取得的利息或现金股利,确认为投资收益。资产负债表日,本公司将该等金融资产的公允价值变动计入当期损益。处置该等金融资产时,该等金融资产公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    2)持有至到期投资
    指到期日固定、回收金额固定或可确定,且本公司有明确意图和能力持有至到期的非衍生金融资产。本公司对持有至到期投资,按取得时的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含的已到付息期但尚未领取的债券利息的,单独确认为应收项目。持有至到期投资在持有期间按照摊余成本和实际利率确认利息收入,计入投资收益。实际利率在取得持有至到期投资时确定,在随后期间保持不变。实际利率与票面利率差别很小的,按票面利率计算利息收入,计入投资收益。处置持有至到期投资时,将所取得价款与该投资账面价值之间的差额确认为投资收益。
    如本公司因持有意图或能力发生改变,使某项投资不再适合作为持有至到期投资,则将其重分类为可供出售金融资产,并以公允价值进行后续计量。重分类日,该投资的账面价值与公允价值之间的差额计入所有者权益,在该可供出售金融资产发生减值或终止确认时转出,计入当期损益。
    3)可供出售金融资产
    指初始确认时即被指定为可供出售的非衍生金融资产,即本公司没有划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项的金融资产。
    本公司可供出售金融资产按取得时的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含已到付息期但尚未领取的债券利息或已宣告但尚未发放的现金股利,单独确认为应收项目。本公司可供出售金融资产持有期间取得的利息或现金股利,确认为投资收益。资产负债表日,可供出售资产按公允价值计量,其公允价值变动计入“资本公积-其他资本公积”。
    处置可供出售金融资产时,将取得的价款和该金融资产的账面价值之间的差额,计入投资收益,同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资收益。
    4)以公允价值计量且其变动计入当期损益的金融负债
    指交易性金融负债和直接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,具体包括:
    ①为了近期内回购而承担的金融负债;
    ②本公司基于风险管理、战略投资需要等,直接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;
                                                        华兰生物工程股份有限公司 2013 半年度报告全文
    ③不作为有效套期工具的衍生工具。
    本公司持有该类金融负债按公允价值计价,不扣除将来结清金融负债时可能发生的交易费用。如不适合按公允价值计量时,本公司将该类金融负债改按摊余成本计量。
    5)其他金融负债
    本公司的其他金融负债是指除以公允价值计量且其变动计入当期损益的金融负债以外的金融负债。主要包括企业发行的债券、因购买商品产生的应付账款、长期应付款等。其他金融负债按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。
    本公司拥有的其他不属于以公允价值计量且其变动计入当期损益的金融负债的财务担保合同等,按其公允价值和相关交易费用之和作为初始确认金额。在初始计量后按照下列两项金额之中的较高者进行后续计量:
    ①按照《企业会计准则第13号——或有事项》确定的金额;
    ②初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累计摊销额后的余额。(3)金融资产转移的确认依据和计量方法
    本公司的金融资产转移,包括下列两种情形:
    1)将收取金融资产现金流量的权利转移给另一方;
    2)将金融资产转移给另一方,但保留收取金融资产现金流量的权利,并承担将收取的现金流量支付给最终收款方的义务,同时满足下列条件:
    A.从该金融资产收到对等的现金流量时,才有义务将其支付给最终收款方。企业发生短期垫付款,但有权全额收回该垫付款并按照市场上同期银行贷款利率计收利息的,视同满足本条件。
    B.根据合同约定,不能出售该金融资产或作为担保物,但可以将其作为对最终收款方支付现金流量的保证。
    C.有义务将收取的现金流量及时支付给最终收款方。企业无权将该现金流量进行再投资,但按照合同约定在相邻两次支付间隔期内将所收到的现金流量进行现金或现金等价物投资的除外。企业按照合同约定进行再投资的,应当将投资收益按照合同约定支付给最终收款方。
    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。
    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的,分别下列情况处理:
    1)放弃了对该金融资产控制的,终止确认该金融资产。
    2)未放弃对该金融资产控制的,按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,终止确认该金融负债或其一部分。金融负债全部或部分终止确认的,将终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值。不存在活跃市场的金融工具,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法等。采用估值技术时,尽可能最大
                                                                 华兰生物工程股份有限公司 2013 半年度报告全文程度使用市场参数,减少使用与本公司及其子公司特定相关的参数。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    资产负债表日,本公司对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查。
    对于持有至到期投资,有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间差额计算确认减值损失;计提后如有证据表明其价值已恢复,原确认的减值损失可予以转回,记入当期损益,但该转回的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。
    对于可供出售金融资产,如果其公允价值出现持续大幅度下降,且预期该下降为非暂时性的,则根据其初始投资成本扣除已收回本金和已摊销金额及当期公允价值后的差额计算确认减值损失;在计提减值损失时将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,计入“资产减值损失”。10、应收款项坏账准备的确认标准和计提方法
    本公司应收款项(包括应收账款和其他应收款等)按合同或协议价款作为初始入账金额。凡因债务人破产,依照法律清偿程序清偿后仍无法收回;或因债务人死亡,既无遗产可供清偿,又无义务承担人,确实无法收回;或因债务人逾期未能履行偿债义务,经法定程序审核批准,该等应收账款列为坏账损失。
    本公司以应收债权向银行等金融机构转让、质押或贴现等方式融资时,根据相关合同的约定,当债务人到期未偿还该项债务时,若本公司负有向金融机构还款的责任,则该应收债权作为质押贷款处理;若本公司没有向金融机构还款的责任,则该应收债权作为转让处理,并确认债权的转让损益。
    本公司收回应收款项时,将取得的价款和应收款项账面价值之间的差额计入当期损益。(1)单项金额重大的应收款项坏账准备单项金额重大的判断依据 本公司将单项金额超过 500,000.00 元的应收账款和单项金额超过 500,000.00 元的其他应收款确
    或金额标准              定为单项金额重大的应收款项。
                        在资产负债表日,本公司对单项金额重大的应收款项单独进行减值测试,经测试发生了减值的,单项金额重大并单项计提 按其未来现金流量现值低于其账面价值的差额,确定减值损失,计提坏账准备;对单项测试未
    坏账准备的计提方法      减值的应收款项,汇同对单项金额非重大的应收款项,按类似的信用风险特征划分为若干组合,
                        再按这些应收款项组合在资产负债表日余额的一定比例计算确定减值损失,计提坏账准备。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准
             组合名称                                                  确定组合的依据
                                备的计提方法
    销售货款、应收及暂付款项     账龄分析法          本公司将应收款项按款项性质分为销售货款、应收及暂付款项等。组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
               账龄                 应收账款计提比例(%)                    其他应收款计提比例(%)
    1 年以内(含 1 年)                                         5%                                            5%
    1-2 年                                                    10%                                           10%
                                                               华兰生物工程股份有限公司 2013 半年度报告全文
    2-3 年                                                  30%                                          30%
    3-4 年                                                  50%                                          50%
    4-5 年                                                  80%                                          80%
    5 年以上                                                100%                                         100%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                     有客观证据表明单项金额虽不重大,但其发生了特殊减值的应收款项应进行单单项计提坏账准备的理由
                                     项减值测试。
    坏账准备的计提方法                   结合现时情况分析法确定坏账准备计提的比例。11、存货(1)存货的分类
    存货是指本公司在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。主要包括原材料、低值易耗品、在产品、库存商品等。(2)发出存货的计价方法
    计价方法:加权平均法
    存货在取得时,按成本进行初始计量,包括采购成本、加工成本和其他成本。存货发出时按加权平均法计价。(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
    资产负债表日,存货按照成本与可变现净值孰低计量。年末,在对存货进行全面盘点的基础上,对于存货因被淘汰、全部或部分陈旧过时或销售价格低于成本等原因导致成本高于可变现净值的部分,以及承揽工程预计存在的亏损部分,提取存货跌价准备。存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取。其中:对于产成品、商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;对于需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计销售费用和相关税费后的金额,确定其可变现净值;对于资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值。(4)存货的盘存制度
    盘存制度:永续盘存制
                                                        华兰生物工程股份有限公司 2013 半年度报告全文
    本公司的存货盘存制度为永续盘存制。本公司定期对存货进行清查,盘盈利得和盘亏损失计入当期损益。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:五五摊销法低值易耗品、包装物及其他周转材料采用五五摊销法摊销。12、长期股权投资(1)投资成本的确定
    本公司对子公司的投资按照初始投资成本计价,控股合并形成的长期股权投资的初始计量参见本附注二之(五)同一控制下和非同一控制下企业合并的会计处理方法。追加或收回投资调整长期股权投资的成本。本公司对被投资单位具有共同控制或重大影响的长期股权投资,以及对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,均按照初始投资成本计价。(2)后续计量及损益确认
    本公司对子公司的投资的后续计量采用成本法核算,编制合并财务报表时按照权益法进行调整。除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,按照享有被投资单位宣告发放的现金股利或利润确认投资收益。
    本公司对被投资单位具有共同控制或重大影响的长期股权投资,后续计量采用权益法核算。长期股权投资的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,不调整长期股权投资的初始投资成本;长期股权投资的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,其差额应当计入当期损益,同时调整长期股权投资的成本。取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。本公司按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。
    本公司对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,后续计量采用成本法核算。(3)确定对被投资单位具有共同控制、重大影响的依据
    共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业;重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。投资企业能够对被投资单位施加重大影响的,被投资单位为其联营企业。(4)减值测试方法及减值准备计提方法
    资产负债表日,若因市价持续下跌或被投资单位经营状况恶化等原因使长期股权投资存在减值迹象时,根据单项长期股权投资的公允价值减去处置费用后的净额与长期股权投资预计未来现金流量的现值两
                                                        华兰生物工程股份有限公司 2013 半年度报告全文者之间较高者确定长期股权投资的可收回金额。长期股权投资的可收回金额低于账面价值时,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。长期股权投资减值损失一经确认,在以后会计期间不再转回。13、投资性房地产
    本公司的投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。
    本公司的投资性房地产按其成本作为入账价值,外购投资性房地产的成本包括购买价款、相关税费和可直接归属于该资产的其他支出;自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    本公司对投资性房地产采用成本模式进行后续计量,按其预计使用寿命及净残值率对建筑物和土地使用权计提折旧或摊销。投资性房地产的用途改变为自用时,自改变之日起,本公司将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,自改变之日起,本公司将固定资产或无形资产转换为投资性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。
    资产负债表日,若单项投资性房地产的可收回金额低于账面价值时,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。投资性房地产减值损失一经确认,在以后会计期间不再转回。
    当投资性房地产被处置,或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。14、固定资产(1)固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:
    1)与该固定资产有关的经济利益很可能流入企业。
    2)该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法
    当本公司租入的固定资产符合下列一项或数项标准时,确认为融资租入固定资产:
    1)在租赁期届满时,租赁资产的所有权转移给本公司。
    2)本公司有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定本公司将会行使这种选择权。
    3)即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分。
    4)本公司在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值。
    5)租赁资产性质特殊,如果不作较大改造,只有本公司才能使用。
    融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额的现值两者中较低者,作为入账价值。最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用,计入租入资产价值。未确认融资费用在租赁期内各个期间采用实际利率法进行分摊。
                                                       华兰生物工程股份有限公司 2013 半年度报告全文
    本公司采用与自有固定资产相一致的折旧政策计提融资租入固定资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的,在租赁资产使用寿命内计提折旧。无法合 理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。(3)各类固定资产的折旧方法
    除已提足折旧仍继续使用的固定资产之外,固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。
    本公司根据固定资产的性质和使用情况,确定固定资产的使用寿命和预计净残值。并在年度终了,对固定资产的使用寿命、预计净残值和折旧方法进行复核,如与原先估计数存在差异的,进行相应的调整。
    各类固定资产折旧年限、残值率和年折旧率如下:
           类别                折旧年限(年)     残值率(%)                年折旧率(%)
    房屋及建筑物            5-30                                    10% 3.00-19.00
    机器设备                5-10                                    10% 9.00-19.00
    运输设备                5-10                                    10% 9.00-19.00
    其他设备                5-10                                    10% 9.00-19.00(4)固定资产的减值测试方法、减值准备计提方法
    资产负债表日,固定资产按照账面价值与可收回金额孰低计价。若单项固定资产的可收回金额低于账面价值,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。固定资产减值损失一经确认,在以后会计期间不再转回。(5)其他说明
    本公司固定资产按成本进行初始计量。其中,外购的固定资产的成本包括买价、进口关税等相关税费,以及为使固定资产达到预定可使用状态前所发生的可直接归属于该资产的其他支出。自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。投资者投入的固定资产,按投资合同或协议约定的价值作为入账价值,但合同或协议约定价值不公允的按公允价值入账。购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除应予资本化的以外,在信用期间内计入当期损益。
    当固定资产被处置、或者预期通过使用或处置不能产生经济利益时,终止确认该固定资产。固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。15、在建工程(1)在建工程的类别
    本公司自行建造的在建工程按实际成本计价,实际成本由建造该项资产达到预定可使用状态前所发生的必要支出构成。
                                                       华兰生物工程股份有限公司 2013 半年度报告全文(2)在建工程结转为固定资产的标准和时点
    已达到预定可使用状态但尚未办理竣工决算的固定资产,按照估计价值确定其成本,并计提折旧;待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。(3)在建工程的减值测试方法、减值准备计提方法
    资产负债表日,本公司对在建工程按照账面价值与可收回金额孰低计量,按单项工程可收回金额低于账面价值的差额,计提在建工程减值准备,计入当期损益,同时计提相应的资产减值准备。在建工程减值损失一经确认,在以后会计期间不再转回。16、借款费用(1)借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    借款费用同时满足下列条件时开始资本化:
    1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出。
    2)借款费用已经发生。
    3)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。(2)借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。(3)暂停资本化期间
    符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过3个月的,则借款费用暂停资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。(4)借款费用资本化金额的计算方法
    专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的
                                                         华兰生物工程股份有限公司 2013 半年度报告全文投资收益)及其辅助费用在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态前,予以资本化。
    根据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,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。17、生物资产
    本公司的生物资产包括生产性生物资产。
    生物资产同时满足下列条件的,予以确认:
    (1)企业因过去的交易或者事项而拥有或者控制该生物资产。
    (2)与该生物资产有关的经济利益或服务潜能很可能流入企业。
    (3)该生物资产的成本能够可靠地计量。
    生产性生物资产按照成本进行初始计量。外购的生产性生物资产的成本包括购买价款、相关税费、运输费、保险费以及可直接归属于购买该资产的其他支出。投资者投入的生产性生物资产,按投资合同或协议约定的价值加上应支付的相关税费作为生产性生物资产的入账价值,但合同或协议约定价值不公允的,按公允价值确定实际成本。自行繁殖的生产性生物资产,其成本的确定按照其达到预计生产经营目的前发生的饲料费、人工费和应分摊的间接费用等必要支出。
    本公司生产性生物资产在郁闭或达到预定生产经营目的后发生的管护、饲养费用计入当期损益。
    本公司对生产性生物资产计提折旧,折旧方法采用年限平均法。本公司根据生产性生物资产的性质、使用情况和有关经济利益的预期实现方式,确定其使用寿命和预计净残值。并在年度终了,对生产性生物资产的使用寿命、预计净残值和折旧方法进行复核,如与原先估计数存在差异的,进行相应的调整。
    本公司生产性生物资产的预计使用寿命、预计净残值如下:
               资产类别                    预计使用寿命(年)                     预计净残值
       成熟性生物资产(种鸡)                  1年以内                           约10元/只
    资产负债表日,本公司对生产性生物资产按照其账面价值与可收回金额孰低计量,按单项资产可收回金额低于账面价值的差额计提生产性生物资产的减值准备。生产性生物资产的减值损失一经确认,在以后会计期间不再转回。
    生物资产的收获与处置:生物资产转变用途后的成本按转变用途时的账面价值确定;生物资产出售、毁损、盘亏时,将其处置收入扣除账面价值及相关税费后的余额计入当期损益。18、无形资产(1)无形资产的计价方法
    1)公司取得无形资产时按成本进行初始计量
    购入的无形资产,按实际支付的价款和相关支出作为实际成本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。
    2)后续计量
    在取得无形资产时分析判断其使用寿命,划分为使用寿命有限和使用寿命不确定的无形资产。
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。
                                                       华兰生物工程股份有限公司 2013 半年度报告全文(2)使用寿命有限的无形资产的使用寿命估计情况
    每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核,如与原先估计数存在差异的,进行相应的调整。
             项目             预计使用寿命                         依据
    土地使用权            实际使用年限
    单采血浆特许权        10
    非专利技术            3-10(3)使用寿命不确定的无形资产的判断依据
    每期末,对使用寿命不确定的无形资产的使用寿命进行复核。
    当有确凿证据表明其使用寿命是有限的,则估计其使用寿命,按直线法进行摊销。使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。(4)无形资产减值准备的计提
    对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
    对于使用寿命不确定的无形资产,期末进行减值测试。
    对无形资产进行减值测试,估计其可收回金额。可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。
    当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
    无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。
    无形资产的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。
    开发阶段: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某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。
    内部研究开发项目研究阶段的支出,在发生时计入当期损益。(6)内部研究开发项目支出的核算
    内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
    1)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。
    2)具有完成该无形资产并使用或出售的意图。
    3)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,能够证明其有用性。
                                                       华兰生物工程股份有限公司 2013 半年度报告全文
    4)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。
    5)归属于该无形资产开发阶段的支出能够可靠地计量。19、 商誉
    商誉为非同一控制下企业合并成本超过应享有的被投资单位或被购买方可辨认净资产于取得日或购买日的公允价值份额的差额。
    与子公司有关的商誉在合并财务报表上单独列示,与联营企业和合营企业有关的商誉,包含在长期股权投资的账面价值中。
    在财务报表中单独列示的商誉至少在每年年终进行减值测试。减值测试时,商誉的账面价值依据相关的资产组或者资产组组合能够从企业合并的协同效应中受益的情况分摊至受益的资产组或资产组组合。20、长期待摊费用
    本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用。21、预计负债(1)预计负债的确认标准
    与或有事项相关的义务同时满足下列条件时,本公司确认为预计负债:
    1)该义务是本公司承担的现时义务。
    2)履行该义务很可能导致经济利益流出本公司。
    3)该义务的金额能够可靠地计量。(2)预计负债的计量方法
    本公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
    本公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。对于货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。本公司于资产负债表日对预计负债的账面价值进行复核,并对账面价值进行调整以反映当前最佳估计数。22、收入(1)销售商品收入确认时间的具体判断标准
    本公司销售的商品在同时满足下列条件时,按从购货方已收或应收的合同或协议价款的金额确认销售商品收入:
    1)已将商品所有权上的主要风险和报酬转移给购货方;
    2)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;
    3)收入的金额能够可靠地计量;
    4)相关的经济利益很可能流入企业;
                                                       华兰生物工程股份有限公司 2013 半年度报告全文
    5)相关的已发生或将发生的成本能够可靠地计量。
    合同或协议价款的收取采用递延方式,实质上具有融资性质的,按照应收的合同或协议价款的公允价值确定销售商品收入金额。(2)确认让渡资产使用权收入的依据
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列情况确定让渡资产使用权收入金额:
    1)利息收入金额,按照他人使用本企业货币资金的时间和适用利率计算确定。
    2)使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。提供劳务交易的完工进度,依据已完工作的测量确定。
    按照已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或协议价款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额,结转当期劳务成本。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    1)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。
    2)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。
    本公司与其他企业签订的合同或协议包括销售商品和提供劳务时,销售商品部分和提供劳务部分能够区分且能够单独计量的,将销售商品的部分作为销售商品处理,将提供劳务的部分作为提供劳务处理。销售商品部分和提供劳务部分不能够区分,或虽能区分但不能够单独计量的,将销售商品部分和提供劳务部分全部作为销售商品处理。23、政府补助(1)类型
    政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产,但不包括政府作为企业所有者投入的资本。分为与资产相关的政府补助和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;公允价值不能可靠取得的,按照名义金额(人民币 1 元)计量。(2)会计处理方法
    与资产相关的政府补助,本公司确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。
    与收益相关的政府补助,用于补偿本公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;用于补偿本公司已发生的相关费用或损失的,直接计入当期损益。
                                                       华兰生物工程股份有限公司 2013 半年度报告全文
    已确认的政府补助需要返还的,存在相关递延收益的,冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。24、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
    公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。(2)确认递延所得税负债的依据
    公司将当期与以前期间应交未交的应纳税暂时性差异确认为递延所得税负债。但不包括商誉、非企业合并形成的交易且该交易发生时既不影响会计利润也不影响应纳税所得额所形成的暂时性差异。25、经营租赁、融资租赁(1)经营租赁会计处理
    1)公司租入资产所支付的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,计入当期费用。公司支付的与租赁交易相关的初始直接费用,计入当期费用。
    资产出租方承担了应由公司承担的与租赁相关的费用时,公司将该部分费用从租金总额中扣除,按扣除后的租金费用在租赁期内分摊,计入当期费用。
    2)公司出租资产所收取的租赁费,在不扣除免租期的整个租赁期内,按直线法进行分摊,确认为租赁收入。公司支付的与租赁交易相关的初始直接费用,计入当期费用;如金额较大的,则予以资本化,在整个租赁期间内按照与租赁收入确认相同的基础分期计入当期收益。(2)融资租赁会计处理
    1)融资租入资产:公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认的融资费用。
    公司采用实际利率法对未确认的融资费用,在资产租赁期间内摊销,计入财务费用。
    2)融资租出资产:公司在租赁开始日,将应收融资租赁款,未担保余值之和与其现值的差额确认为未实现融资收益,在将来收到租金的各期间内确认为租赁收入,公司发生的与出租交易相关的初始直接费用,计入应收融资租赁款的初始计量中,并减少租赁期内确认的收益金额。26、持有待售资产(1)持有待售资产确认标准
    本公司将同时符合下列条件的非流动资产确认为持有待售资产:
    1)公司已就该资产出售事项作出决议。
    2)公司已与对方签订了不可撤消的转让协议。
    3)该资产转让将在一年内完成。
                                                        华兰生物工程股份有限公司 2013 半年度报告全文(2)持有待售资产的会计处理方法
    本公司对于持有待售的固定资产,调整该项固定资产的预计净残值,使该固定资产的预计净残值反映其公允价值减去处置费用后的金额,但不超过符合持有待售条件时该项固定资产的原账面价值,原账面价值高于调整后预计净残值的差额,应作为资产减值损失计入当期损益。
    符合持有待售条件的无形资产等其他非流动资产,比照上述原则处理,但不包括递延所得税资产、《企业会计准则第22号——金融工具确认和计量》规范的金融资产、以公允价值计量的投资性房地产和生物资产、保险合同中产生的合同权利。27、主要会计政策、会计估计的变更
    本报告期主要会计政策、会计估计是否变更
    □ 是 √ 否
    本报告期主要会计政策、会计估计未变更。(1)会计政策变更
    本报告期主要会计政策是否变更
    □ 是 √ 否
    本报告期主要会计政策未变更。(2)会计估计变更
    本报告期主要会计估计是否变更
    □ 是 √ 否
    本报告期主要会计估计未变更。28、前期会计差错更正
    本报告期是否发现前期会计差错
    □ 是 √ 否
    本报告期未发现采用追溯重述法的前期差错。
    本报告期未发现采用未来适用法的前期会计差错。(1)追溯重述法
    本报告期是否发现采用追溯重述法的前期会计差错
    □ 是 √ 否
    本报告期未发现采用追溯重述法的前期差错。
                                                                  华兰生物工程股份有限公司 2013 半年度报告全文(2)未来适用法
    本报告期是否发现采用未来适用法的前期会计差错
    □ 是 √ 否
    本报告期未发现采用未来适用法的前期会计差错。五、税项1、公司主要税种和税率
                 税种                                 计税依据                           税率
                                       销售货物、应税劳务收入和应税服务收
    增值税                                 入(营改增试点地区适用应税劳务收 17%、6%、3%、免税
                                       入)、销售自产的农副产品
    营业税                                 应纳税营业额                         5%
    城市维护建设税                         实缴流转税税额                       5%、7%
    教育费附加                             实缴流转税税额                       3%
    地方教育费附加                         实缴流转税税额                       2%各分公司、分厂执行的所得税税率
                         公司名称                                   税率                        备注
    本公司                                                              15%                         注1
    华兰生物工程(苏州)有限公司                                          25%
    华兰生物疫苗有限公司                                                15%                         注2
    华兰生物工程重庆有限公司                                            15%                         注3
    华兰生物医药营销有限公司                                            25%
    重庆世辰医药营销有限公司                                            15%                         注4
    广西、贵州、重庆、河南等单采血浆有限公司                            25%
    新乡市太行禽业有限公司                                              免税                        注5
    华兰生物工程技术(北京)有限公司                                    25%2、税收优惠及批文
    注1:依据河南省科学技术厅豫科[2012]8号,公司通过复审取得河南省高新技术企业证书,根据《中华人民共和国企业所得税法》第二十八条规定,公司企业所得税自2011年起三年内减按15%的税率征收。
    注2:依据河南省科学技术厅豫科[2013]22号,本公司之子公司华兰生物疫苗有限公司取得河南省高新技术企业证书,根据《中华人民共和国企业所得税法》第二十八条规定,公司企业所得税自2013年起三年内减按15%的税率征收。
    注3:根据财税[2011]58号《财政部国家税务总局 海关总署关于深入实施西部大开发战略有关税收政策问题的通知》和国税函(2009)399号《国家税务总局关于西部大开发企业所得税优惠政策适用目录问题的批复》,经当地税务局审核本公司之子公司华兰生物工程重庆有限公司符合西部大开发企业所得税优
                                                                         华兰生物工程股份有限公司 2013 半年度报告全文惠政策,批准其在2012年至2020年所得税减按15%税率征税。
    注4:根据财税[2011]58号《财政部国家税务总局 海关总署关于深入实施西部大开发战略有关税收政策问题的通知》和国家税务总局公告2012年第12号《国家税务总局关于深入实施西部大开发战略有关企业所得税问题的公告》,经当地税务局审核本公司之子公司重庆世辰医药营销有限公司符合西部大开发企业所得税优惠政策,批准其在2012年至2020年所得税减按15%税率征税。
    注5:根据中华人民共和国国务院令第512号《中华人民共和国企业所得税法实施条例》第八十六条:企业从事农、林、牧、渔业项目的所得可以免征、减征企业所得税。本公司之孙公司新乡市太行禽业有限公司从事牲畜、家禽的饲养属于免征范围,按照规定免征企业所得税。3、其他说明
    (1)房产税按照房产原值的70%为纳税基准,税率为1.2%,或以租金收入为纳税基准,税率为12%。
    (2)员工个人所得税由本公司代扣代缴。六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                   单位: 元
                                                                                                                    从母公
                                                                                                                    司所有
                                                                                                                    者权益
                                                                                                                    冲减子
                                                                                                                    公司少
                                                                                                                    数股东
                                                              实质上                                      少数股
                                                                                                                    分担的
                                                              构成对                                      东权益
                                                                                                                    本期亏
                                                    期末实 子公司               表决权                    中用于
    子公司 子公司            业务性 注册资 经营范                          持股比            是否合 少数股              损超过
                注册地                              际投资 净投资               比例                      冲减少
    全称    类型                 质     本      围                        例(%)             并报表 东权益              少数股
                                                     额       的其他             (%)                      数股东
                                                                                                                    东在该
                                                              项目余                                      损益的
                                                                                                                    子公司
                                                                额                                        金额
                                                                                                                    年初所
                                                                                                                    有者权
                                                                                                                    益中所
                                                                                                                    享有份
                                                                                                                    额后的
                                                                                                                     余额
    华兰生                                    生产各
    物疫苗 控股子 河南新 疫苗生 100,000 类疫            75,000,                                     213,205
                                                                         75%      75% 是
    有限公 公司     乡市     产        ,000.00 苗、基   000.00                                      ,206.93
    司                                        因工程
                                                                     华兰生物工程股份有限公司 2013 半年度报告全文
                                          生物产
                                          品
    新乡市                                    禽类养
                        研发用
    太行禽 控股孙 河南辉             15,000, 殖、禽    15,000,
                        禽类养                                       100%   100% 是
    业有限 公司      县              000.00   类及蛋    000.00
                        殖
    公司                                      类销售华兰生
    物医药 控股子 河南新 生物制 30,000, 生物制         24,000,                                8,128,1
                                                                     80%     80% 是
    营销有 公司      乡市   品销售 000.00     品批发    000.00                                 20.97限公司华兰生
                                          血液制
    物工程 全资子 重庆涪 血液制 200,000                235,012
                                          品生产                     100%   100% 是
    重庆有 公司      陵区   品生产 ,000.00             ,197.11
                                          销售限公司
                                          开发、
    华兰生                                    生产蛋
    物工程                                    白质芯
          控股子 江苏苏 生物制 79,584,             59,688,                                8,619,5
    (苏州)                                    片、基                     75%     75% 是
          公司   州市   品生产 000.00               000.00                                 44.00
    有限公                                    因芯片
    司                                        等高科
                                          技产品华兰生物(罗
          全资子 贵州罗 血浆采 3,685,8 原料血      3,685,8 5,379,0
    甸)单采                                                              100%   100% 是
          公司   甸县   集       00.00    浆采集     00.00   60.00血浆有限公司华兰生物(惠
          全资子 贵州惠 血浆采 13,000, 原料血      13,000,
    水)单采                                                              100%   100% 是
          公司   水县   集       000.00   浆采集    000.00血浆有限公司华兰生物(长
          全资子 贵州长 血浆采 4,342,3 原料血      4,342,3
    顺)单采                                                              100%   100% 是
          公司   顺县   集       00.00    浆采集     00.00血浆有限公司华兰生物(瓮
          全资子 贵州瓮 血浆采 5,580,0 原料血      5,580,0
    安)单采                                                              100%   100% 是
          公司   安县   集       00.00    浆采集     00.00血浆有限公司
                                                              华兰生物工程股份有限公司 2013 半年度报告全文华兰生物(龙
          全资子 贵州龙 血浆采 1,160,0 原料血       1,160,0
    里)单采                                                       100%   100% 是
          公司     里县   集      00.00    浆采集    00.00血浆有限公司华兰生物(独
          全资子 贵州独 血浆采 8,500,0 原料血       8,500,0
    山)单采                                                       100%   100% 是
          公司     山县   集      00.00    浆采集    00.00血浆有限公司都安华
    兰单采 全资子 广西都 血浆采 5,098,4 原料血          5,098,4
                                                              100%   100% 是
    血浆有 公司        安县   集      00.00    浆采集    00.00限公司贺州华
    兰单采 全资子 广西贺 血浆采 16,800, 原料血          16,800,
                                                              100%   100% 是
    血浆有 公司        州市   集      000.00   浆采集   000.00限公司陆川华
    兰单采 全资子 广西陆 血浆采 12,000, 原料血          12,000,
                                                              100%   100% 是
    血浆有 公司        川县   集      000.00   浆采集   000.00限公司博白华
    兰单采 全资子 广西博 血浆采 10,000, 原料血          10,000,
                                                              100%   100% 是
    血浆有 公司        白县   集      000.00   浆采集   000.00限公司华兰生物武隆
                   重庆武 血浆采 11,000,0 原料血 11,000,0
    县单采 孙公司                                                 100%   100% 是
                   隆县   集      00.00    浆采集    00.00血浆有限公司华兰生物忠县
                   重庆忠 血浆采 10,000, 原料血     10,000,
    单采血 孙公司                                                 100%   100% 是
                   县     集      000.00   浆采集   000.00浆有限公司华兰生物重庆
    市巴南             重庆巴 血浆采 1,200,0 原料血     1,200,0
          孙公司                                              100%   100% 是
    区单采             南区   集      00.00    浆采集    00.00血浆有限公司
                                                             华兰生物工程股份有限公司 2013 半年度报告全文华兰生物开县
                   重庆开 血浆采 10,000, 原料血    10,000,
    单采血 孙公司                                                100%   100% 是
                   县     集     000.00   浆采集   000.00浆有限公司华兰生物彭水
                   重庆彭 血浆采 10,000, 原料血    10,000,
    县单采 孙公司                                                100%   100% 是
                   水县   集     000.00   浆采集   000.00血浆有限公司华兰生物潼南
                   重庆潼 血浆采 10,000, 原料血    10,000,
    县单采 孙公司                                                100%   100% 是
                   南县   集     000.00   浆采集   000.00血浆有限公司华兰生物巫溪
                   重庆巫 血浆采 10,000, 原料血    10,000,
    县单采 孙公司                                                100%   100% 是
                   溪县   集     000.00   浆采集   000.00血浆有限公司华兰生物石柱
                   重庆石 血浆采 10,000, 原料血    10,000,
    县单采 孙公司                                                100%   100% 是
                   柱县   集     000.00   浆采集   000.00血浆有限公司华兰生物(封
          全资子 河南封 血浆采 4,000,0 原料血      4,000,0
    丘)单采                                                      100%   100% 是
          公司     丘     集     00.00    浆采集    00.00血浆有限公司
    重庆世                                    批发生
    辰医药 全资子 重庆涪 生物制 10,000, 物制           10,000,
                                                             100%   100% 是
    营销有 公司        陵区   品销售 000.00   品、疫   000.00
    限公司                                    苗
                                          生物技
    华兰生                                    术开
    物工程                                    发、技
    技术      全资子          生物技 80,000, 术转      80,000,
                   北京                                      100%   100% 是
    (北      公司            术开发 000.00   让、技   000.00
    京)有                                    术咨
    限公司                                    询、技
                                          术服务
                                                                               华兰生物工程股份有限公司 2013 半年度报告全文华兰生物(长
          全资子 河南长 血浆采 10,000, 原料血           10,000,
    垣)单采                                                                        100%     100% 是
          公司    垣    集           000.00   浆采集    000.00血浆有限公司通过设立或投资等方式取得的子公司的其他说明
       本报告期无新纳入合并范围的子公司。七、合并财务报表主要项目注释1、货币资金
                                                                                                                          单位: 元
                                               期末数                                                 期初数
           项目
                             外币金额         折算率        人民币金额            外币金额          折算率        人民币金额
    现金:                           --               --           1,092,969.30             --              --            2,282,741.05
    人民币                          --               --           1,092,969.30             --              --            2,282,741.05
    银行存款:                      --               --         260,241,723.26             --              --          740,381,795.90
    人民币                          --               --         260,015,249.94             --              --          740,365,599.97
    美元                             2,150.25 6.1787                   13,285.75            2,149.71 6.2855                   13,512.00
    欧元                            26,471.09 8.0536                  213,187.57                322.68 8.3176                  2,683.93
    其他货币资金:                  --               --         601,758,805.48             --              --            5,282,057.33
    人民币                          --               --         601,181,130.42             --              --            2,299,000.00
    欧元                            71,728.80 8.0536                  577,675.06          358,644.00 8.3176              2,983,057.33
    合计                            --               --         863,093,498.04             --              --          747,946,594.28如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明
       (1)截至2013年6月30日止,本公司不存在质押、冻结,或有潜在收回风险的款项。
       (2)截止2013年6月30日止,其他货币资金主要为银行定期存款。
       (3)其中受限制的货币资金明细如下:
                         项目                                            期末余额                              期初余额
    信用证保证金                                                                          577,675.06                          4,820,057.33
    保函                                                                                  462,000.00                           462,000.00
                         合计                                                     1,039,675.06                            5,282,057.33
                                                                         华兰生物工程股份有限公司 2013 半年度报告全文2、应收票据(1)应收票据的分类
                                                                                                                      单位: 元
                     种类                                      期末数                                 期初数
    银行承兑汇票                                                            6,889,600.00                            60,723,956.50
    合计                                                                    6,889,600.00                            60,723,956.50(2)期末已质押的应收票据情况
    无(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
       无
       公司已经背书给其他方但尚未到期的票据
                                                                                                                      单位: 元
        出票单位              出票日期                 到期日                     金额                         备注国药控股北京天星普信
                       2013 年 01 月 30 日     2013 年 07 月 25 日                     1,000,000.00 22417360#生物医药有限公司
    国药控股南通有限公司 2013 年 04 月 08 日       2013 年 07 月 08 日                      500,000.00 21823556#福州省鹭燕耀升生物医
                       2013 年 04 月 22 日     2013 年 07 月 22 日                      500,000.00 27581762#药有限公司福州省鹭燕耀升生物医
                       2013 年 04 月 22 日     2013 年 07 月 22 日                      500,000.00 27581763#药有限公司福州省鹭燕耀升生物医
                       2013 年 04 月 22 日     2013 年 07 月 22 日                      500,000.00 27581764#药有限公司
    合计                              --                      --                           3,000,000.00             --说明:
       截止 2013 年 6 月 30 日,本公司无用于贴现的商业承兑汇票;
       截止 2013 年 6 月 30 日,本公司无用于质押的商业承兑汇票。3、应收账款(1)应收账款按种类披露
                                                                                                                      单位: 元
            种类                             期末数                                            期初数
                                                                                      华兰生物工程股份有限公司 2013 半年度报告全文
                                 账面余额                     坏账准备                     账面余额                        坏账准备
                           金额         比例(%)            金额             比例(%)     金额         比例(%)           金额       比例(%)按组合计提坏账准备的应收账款
                         216,242,67                    13,284,292.                    133,021,3
    销售货款                                      100%                             100%                         100% 6,878,909.43                  100%
                                 2.11                             19                     03.87
                         216,242,67                    13,284,292.                    133,021,3
    组合小计                                      100%                             100%                         100% 6,878,909.43                  100%
                                 2.11                             19                     03.87
                         216,242,67                    13,284,292.                    133,021,3
    合计                                        --                                --                           --     6,878,909.43            --
                                 2.11                             19                     03.87应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                     单位: 元
                                            期末数                                                              期初数
       账龄                    账面余额                                                             账面余额
                                                              坏账准备                                                         坏账准备
                         金额             比例(%)                                           金额                比例(%)1 年以内
    其中:                    --                     --                    --                      --                 --                 --
    1 年以内小计           175,400,951.68         81.11%               8,770,047.58          129,690,767.04            97.5%         6,484,538.35
    1至2年                  38,691,357.60        17.89%                3,869,135.76            3,023,949.83            2.27%          302,394.98
    2至3年                   2,150,362.83                 1%                645,108.85             306,587.00          0.23%             91,976.10
    合计                   216,242,672.11            --               13,284,292.19          133,021,303.87           --             6,878,909.43组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                                     单位: 元
                                                                                                                       占应收账款总额的比例
         单位名称              与本公司关系                       金额                              年限
                                                                                                                               (%)沃顿生物医药(大连)
                       客户                                        45,216,201.60 1 年以内                                                  20.9%有限公司
                                                                               华兰生物工程股份有限公司 2013 半年度报告全文
    国药集团药业有限公司 客户                                      37,460,400.00 2 年以内                                            17.32%福建省鹭燕耀升生物医
                       客户                                    24,970,075.00 1 年以内                                            11.55%药有限公司湖北省柏康医药有限公
                       客户                                     7,001,386.00 1 年以内                                             3.24%司广东省疾病预防控制中
                       客户                                     6,587,160.00 1 年以内                                             3.05%心
    合计                             --                           121,235,222.60                  --                                 56.06%4、其他应收款(1)其他应收款按种类披露
                                                                                                                                单位: 元
                                              期末数                                                      期初数
           种类               账面余额                   坏账准备                   账面余额                          坏账准备
                          金额        比例(%)          金额      比例(%)         金额              比例(%)          金额        比例(%)单项金额重大并单项计
    提坏账准备的其他应收                                                        3,080,000.00              7.43%      3,080,000.00    59.96%款按组合计提坏账准备的其他应收款
                                                                            38,375,325.6
    应收及暂付款项         8,147,190.92      100%      853,492.72        100%                            92.57%      2,056,743.09    40.04%
                                                                                          6
                                                                            38,375,325.6
    组合小计               8,147,190.92      100%      853,492.72        100%                            92.57%      2,056,743.09    40.04%
                                                                                          6
                                                                            41,455,325.6
    合计                   8,147,190.92      --        853,492.72       --                               --          5,136,743.09         --
                                                                                          6其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                单位: 元
                                              期末数                                                       期初数
                                 账面余额                                                账面余额
           账龄
                                                 比例          坏账准备                                   比例             坏账准备
                               金额                                                     金额
                                                  (%)                                                      (%)1 年以内
                                                                                  华兰生物工程股份有限公司 2013 半年度报告全文其中:
    1 年以内小计                        2,299,333.61 28.22%                  114,966.68      37,923,695.53 91.48%              1,896,184.79
    1至2年                              5,517,089.48 67.72%                  551,708.95         149,087.04    0.36%                  14,908.70
    2至3年                               160,931.74       1.97%               48,279.52         112,000.00    0.27%                  33,600.00
    3 年以上                             169,836.09       2.09%              138,537.57         190,543.09    0.46%                 112,049.60
    3至4年                                   11,500.00    0.14%                5,750.00         151,949.59    0.37%                  75,974.80
    4至5年                               127,742.59       1.57%              102,194.07          12,593.50    0.03%                  10,074.80
    5 年以上                                 30,593.50    0.38%               30,593.50          26,000.00    0.06%                  26,000.00
    合计                                8,147,190.92       --                853,492.72      38,375,325.66     --              2,056,743.09组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                                                 单位: 元
                                                                                      转回或收回前累计已计
       其他应收款内容           转回或收回原因         确定原坏账准备的依据                                          转回或收回金额
                                                                                        提坏账准备金额
                                                       采用账龄分析法计提坏
    坏账准备                      收回款项                                                         1,491,409.97                1,491,409.97
                                                       账准备
    合计                                     --                         --                         1,491,409.97                --期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提(3)本报告期实际核销的其他应收款情况
                                                                                                                                 单位: 元
       单位名称         其他应收款性质             核销时间                核销金额            核销原因         是否因关联交易产生大连昆阳科技开发
                     预付款                   2013 年 06 月 29 日           3,080,000.00 无法受偿               否有限公司
         合计                  --                      --                   3,080,000.00          --                       --其他应收款核销说明无(4)金额较大的其他应收款的性质或内容
                                                                                                                                 单位: 元
                                                                                 华兰生物工程股份有限公司 2013 半年度报告全文
              单位名称                      金额                        款项的性质或内容           占其他应收款总额的比例(%)
    滑县产业聚集区管理委员会                           2,501,600.00 土地款                                                       30.71%
    河南六建建设发展有限公司                           1,800,000.00 工程款                                                       22.09%
               合计                                4,301,600.00                --                                               52.8%说明无(5)其他应收款金额前五名单位情况
                                                                                                                            单位: 元
                                                                                                             占其他应收款总额的比
           单位名称          与本公司关系                    金额                          年限
                                                                                                                     例(%)
    滑县产业聚集区管理委员会 非关联方                                 2,501,600.00 1 年以内                                       30.71%
    河南六建建设发展有限公司 非关联方                                 1,800,000.00 1 年以内                                       22.09%
    付东选                     非关联方                                350,000.00 1 年以内                                            4.3%
    贾治永                     公司员工                                193,138.00 1 年以内                                          2.37%
    陈艳芳                     公司员工                                189,858.55 1 年以内                                          2.33%
               合计                  --                           5,034,596.55              --                                  61.8%5、预付款项(1)预付款项按账龄列示
                                                                                                                            单位: 元
                                      期末数                                                            期初数
       账龄
                              金额                         比例(%)                             金额                     比例(%)
    1 年以内                                   74,266,896.14           71.51%                                 64,813,096.48      74.98%
    1至2年                                     12,178,851.24           11.73%                                 15,094,791.44      17.46%
    2至3年                                     11,464,979.33           11.04%                                  1,705,877.97         1.97%
    3 年以上                                    5,938,183.34            5.72%                                  4,823,878.72         5.59%
    合计                                      103,848,910.05           --                                     86,437,644.61      --预付款项账龄的说明无(2)预付款项金额前五名单位情况
                                                                                                                            单位: 元
         单位名称          与本公司关系                      金额                          时间                    未结算原因
                                                                            华兰生物工程股份有限公司 2013 半年度报告全文重庆巨能建设集团建筑
                       承建商                               32,144,580.00 2 年以内                      未到结算期安装工程有限公司博世包装技术(杭州)有
                       供应商                                8,555,724.45 3 年以内                      未到结算期限公司碧迪医疗器械(上海)
                       供应商                                7,128,000.00 1 年以内                      未到结算期有限公司北京中原合聚经贸有限
                       供应商                                4,637,326.96 2 年以内                      未到结算期公司成都英德工业设备安装
                       供应商                                4,173,500.00 3 年以内                      未到结算期有限公司
    合计                               --                       56,639,131.41               --                        --预付款项主要单位的说明无6、存货(1)存货分类
                                                                                                                        单位: 元
                                         期末数                                                     期初数
            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
    原材料                 132,546,371.74                    132,546,371.74     144,540,020.16                       144,540,020.16
    在产品                 164,213,801.93                    164,213,801.93      72,493,998.72        4,185,074.88    68,308,923.84
    库存商品                 51,879,456.22      222,461.36    51,656,994.86     104,696,821.84       10,400,453.91    94,296,367.93
    低值易耗品                8,016,314.86                     8,016,314.86       7,695,312.54                           7,695,312.54
    合计                   356,655,944.75       222,461.36   356,433,483.39     329,426,153.26       14,585,528.79   314,840,624.47(2)存货跌价准备
                                                                                                                        单位: 元
                                                                               本期减少
        存货种类         期初账面余额          本期计提额                                                    期末账面余额
                                                                      转回                   转销
    在产品                       4,185,074.88                                                    4,185,074.88
    库存商品                    10,400,453.91                                                10,177,992.55                 222,461.36
    合     计                   14,585,528.79                                                14,363,067.43                 222,461.36
                                                                              华兰生物工程股份有限公司 2013 半年度报告全文(3)存货跌价准备情况
                                                                  本期转回存货跌价准备的原        本期转回金额占该项存货期
             项目                  计提存货跌价准备的依据
                                                                                因                    末余额的比例(%)
    库存商品                          可变现净值低于账面价值
    在产品                            可变现净值低于账面价值存货的说明无7、其他流动资产
                                                                                                                        单位: 元
                    项目                                     期末数                                    期初数
    委托贷款                                                              100,000,000.00                             100,000,000.00
    银行理财产品                                                          594,700,000.00                             319,700,000.00
                    合计                                              694,700,000.00                             419,700,000.00其他流动资产说明
       其他流动资产期末余额较期初余额增长65.52%,主要系银行理财产品增加所致。8、长期股权投资(1)长期股权投资明细情况
                                                                                                                        单位: 元
                                                                                       在被投资
                                                                             在被投资 单位持股
                                                                  在被投资
    被投资单                                                                     单位表决 比例与表               本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                  减值准备
    位                                                                       权比例 决权比例                减值准备    红利
                                                                  比例(%)
                                                                               (%)     不一致的
                                                                                         说明华兰基因
                     40,000,00             40,000,00 40,000,00
    工程有限 权益法                                                       40%        40%
                           0.00                 0.00       0.00公司
                     40,000,00             40,000,00 40,000,00
    合计           --                                                    --         --        --
                           0.00                 0.00       0.009、固定资产(1)固定资产情况
                                                                                                                        单位: 元
                                                                          华兰生物工程股份有限公司 2013 半年度报告全文
          项目              期初账面余额                    本期增加                      本期减少         期末账面余额
    一、账面原值合计:         1,157,013,216.38                            30,624,200.74        4,167,462.19   1,183,469,954.93
    其中:房屋及建筑物           446,896,488.42                             2,027,220.53        3,880,000.00    445,043,708.95
      机器设备               609,597,598.73                            21,303,530.10           24,534.19    630,876,594.64
      运输工具                15,320,518.21                              403,561.00          242,928.00      15,481,151.21
           其他设备           85,198,611.02                             6,889,889.11           20,000.00     92,068,500.13
           --               期初账面余额         本期新增          本期计提               本期减少         本期期末余额
    二、累计折旧合计:           358,009,875.27                            48,663,674.88         160,024.19     406,513,525.96
    其中:房屋及建筑物            76,388,956.65                            10,173,404.42                         86,562,361.07
      机器设备               244,799,312.85                            29,248,427.36           20,336.99    274,027,403.22
      运输工具                    8,076,961.60                           798,788.03          127,537.20       8,748,212.43
           其他设备           28,744,644.17                             8,443,055.07           12,150.00     37,175,549.24
           --               期初账面余额                                   --                              本期期末余额
    三、固定资产账面净值合计     799,003,341.11                                --                               776,956,428.97
    其中:房屋及建筑物           370,507,531.77                                --                               358,481,347.88
      机器设备               364,798,285.88                                --                               356,849,191.42
      运输工具                    7,243,556.61                             --                                 6,732,938.78
           其他设备           56,453,966.85                                --                                54,892,950.89
    四、减值准备合计                  6,649,469.89                             --                                 6,649,469.89
    其中:房屋及建筑物                6,649,469.89                             --                                 6,649,469.89
           其他设备                                                        --
    五、固定资产账面价值合计     792,353,871.22                                --                               770,306,959.08
    其中:房屋及建筑物           363,858,061.88                                --                               351,831,877.99
      机器设备               364,798,285.88                                --                               356,849,191.42
      运输工具                    7,243,556.61                             --                                 6,732,938.78
           其他设备           56,453,966.85                                --                                54,892,950.89本期折旧额 48,663,674.88 元;本期由在建工程转入固定资产原价为 11,669,234.53 元。(2)通过经营租赁租出的固定资产
                                                                                                                 单位: 元
                           种类                                                        期末账面价值
    房屋及建筑物                                                                                                   1,511,726.09
                                                                                  华兰生物工程股份有限公司 2013 半年度报告全文(3)未办妥产权证书的固定资产情况
                    项目                                 未办妥产权证书原因                         预计办结产权证书时间
    房屋及建筑物                                 正在办理中                                  无法预计固定资产说明无10、在建工程(1)在建工程情况
                                                                                                                              单位: 元
                                                      期末数                                             期初数
            项目
                                  账面余额            减值准备       账面价值         账面余额         减值准备           账面价值华兰二期(续)
    平原新区启动区项目               77,641,794.89                      77,641,794.89 35,769,064.09                           35,769,064.09
    重庆建安工程                        287,255.00                          287,255.00     280,347.00                           280,347.00
    血站建安工程                      3,807,279.26                       3,807,279.26      257,156.00                           257,156.00
    苏州建安工程                     23,954,108.20                      23,954,108.20 18,291,835.86                           18,291,835.86
    合计                            105,690,437.35                     105,690,437.35 54,598,402.95                           54,598,402.95(2)重大在建工程项目变动情况
                                                                                                                              单位: 元
                                                                 工程投                       其中:本
                                                                                     利息资              本期利
    项目名                         本期增     转入固     其他减     入占预   工程进              期利息               资金来
           预算数     期初数                                                         本化累              息资本                期末数
    称                           加       定资产       少       算比例      度               资本化                 源
                                                                                     计金额              化率(%)
                                                                  (%)                          金额
    华兰二     120,000,             11,459,2 11,459,2
                                                                          100%                                     其他
    期(续)    000.00                34.53      34.53平原新
           200,000, 35,769,0 41,872,7                                                                                          77,641,7
    区启动                                                           38.82% 60%                                        其他
            000.00      64.09     30.80                                                                                          94.89区项目
    重庆建     20,000,0 280,347.                                                                                                   287,255.
                                6,908.00                         37.87% 100%                                       其他
    安工程       00.00         00                                                                                                        00
    血站建     21,380,0 257,156. 3,760,12 210,000.                                                                                 3,807,27
                                                                 19.35% 100%                                       其他
    安工程       00.00         00       3.26         00                                                                                9.26
    苏州建     30,000,0 18,291,8 5,662,27                                                                                          23,954,1
                                                                 79.85% 100%                                       其他
    安工程       00.00      35.86       2.34                                                                                         08.20
                                                                             华兰生物工程股份有限公司 2013 半年度报告全文
           391,380, 54,598,4 62,761,2 11,669,2                                                                         105,690,
    合计                                                         --         --                         --          --
             000.00    02.95     68.93      34.53                                                                        437.35在建工程项目变动情况的说明无(3)重大在建工程的工程进度情况
                   项目                                   工程进度                                      备注
    华兰二期(续)                              100%
    平原新区启动区项目                          60%
    重庆建安工程                                100%
    血站建安工程                                100%
    苏州建安工程                                100%11、生产性生物资产(1)以成本计量
                                                                                                                      单位: 元
           项目                期初账面余额              本期增加                 本期减少                 期末账面余额一、种植业二、畜牧养殖业
    成熟生物资产                       1,323,158.53                                         1,323,158.53三、林业四、水产业
    合计                               1,323,158.53                                         1,323,158.5312、无形资产(1)无形资产情况
                                                                                                                      单位: 元
            项目                 期初账面余额               本期增加                本期减少               期末账面余额
    一、账面原值合计                     142,185,065.71           52,701,800.00              370,000.00            194,516,865.71
    1、土地使用权                        104,073,280.84           52,701,800.00              370,000.00            156,405,080.84
    2、单采血浆特许权                        28,991,784.87                                                          28,991,784.87
    3、非专利技术                             9,120,000.00                                                              9,120,000.00
    二、累计摊销合计                         32,051,945.68            2,782,316.97                                  34,834,262.65
                                                                  华兰生物工程股份有限公司 2013 半年度报告全文
    1、土地使用权                    11,481,677.12         1,452,119.91                                      12,933,797.03
    2、单采血浆特许权                15,351,601.85           774,197.04                                      16,125,798.89
    3、非专利技术                     5,218,666.71           556,000.02                                       5,774,666.73
    三、无形资产账面净值合计        110,133,120.03        49,919,483.03               370,000.00            159,682,603.06
    1、土地使用权                    92,591,603.72        51,249,680.09               370,000.00            143,471,283.81
    2、单采血浆特许权                13,640,183.02          -774,197.04                                      12,865,985.98
    3、非专利技术                     3,901,333.29          -556,000.02                                       3,345,333.27
    四、减值准备合计                 20,742,254.22                                                           20,742,254.22
    1、土地使用权                    13,653,464.87                                                           13,653,464.87
    2、单采血浆特许权                 7,088,789.35                                                            7,088,789.353、非专利技术
    无形资产账面价值合计             89,390,865.81        49,919,483.03               370,000.00            138,940,348.84
    1、土地使用权                    78,938,138.85        51,249,680.09               370,000.00            129,817,818.94
    2、单采血浆特许权                 6,551,393.67          -774,197.04                                       5,777,196.63
    3、非专利技术                     3,901,333.29          -556,000.02                                       3,345,333.27本期摊销额 2,782,316.97 元。13、长期待摊费用
                                                                                                             单位: 元
       项目           期初数    本期增加额       本期摊销额      其他减少额           期末数         其他减少的原因
    电增容费等                        3,680,000.00       24,445.00                        3,655,555.00
    合计                              3,680,000.00       24,445.00                        3,655,555.00           --长期待摊费用的说明无14、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                             单位: 元
                     项目                              期末数                                  期初数递延所得税资产:
    资产减值准备                                                     2,282,139.91                             1,905,076.79
    存货跌价准备                                                          33,369.20                           2,187,829.32
    固定资产减值准备                                                  997,420.48                               997,420.48
                                                                  华兰生物工程股份有限公司 2013 半年度报告全文
    无形资产减值准备                                                 2,048,019.73                          2,048,019.73
    其他应付款款—预提推广费                                         4,432,917.30                          7,529,658.42
    未实现的内部销售利润                                             3,910,766.35                          8,233,375.14
    小计                                                            13,704,632.97                         22,901,379.88递延所得税负债:未确认递延所得税资产明细
                                                                                                          单位: 元
                   项目                                期末数                            期初数
    可抵扣暂时性差异                                                   51,052.62                              51,052.62
    可抵扣亏损                                                      66,487,139.79                         66,487,139.79
    合计                                                            66,538,192.41                         66,538,192.41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                  期末数                期初数                           备注
    2013 年                                   515,381.23        515,381.23
    2014 年                              6,204,082.78          6,204,082.78
    2015 年                              5,075,821.79          5,075,821.79
    2016 年                             42,613,140.54         42,613,140.54
    2017 年                             31,099,855.68         31,099,855.68
    合计                                85,508,282.02         85,508,282.02                  --应纳税差异和可抵扣差异项目明细
                                                                                                          单位: 元
                                                                      暂时性差异金额
                   项目
                                                         期末                                 期初应纳税差异项目
    坏账准备                                                         13,753,295.02                        11,964,599.90
    存货跌价准备                                                        222,461.36                        14,585,528.79
    固定资产减值准备                                                  6,649,469.89                         6,649,469.89
    无形资产减值准备                                                 13,653,464.87                        13,653,464.87
    其他应付款款—预提推广费                                         29,552,781.99                        50,197,722.82
    未实现的内部销售利润                                             25,922,483.83                        40,565,196.47
    小计                                                             89,753,956.96                       137,615,982.74可抵扣差异项目
                                                                        华兰生物工程股份有限公司 2013 半年度报告全文(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                单位: 元
                                   报告期末互抵后的       报告期末互抵后的      报告期初互抵后的      报告期初互抵后的
                  项目             递延所得税资产或       可抵扣或应纳税暂      递延所得税资产或      可抵扣或应纳税暂
                                          负债                时性差异                负债                 时性差异
    递延所得税资产                            13,704,632.97                               22,901,379.88递延所得税资产和递延所得税负债互抵明细15、资产减值准备明细
                                                                                                                单位: 元
                                                                               本期减少
           项目            期初账面余额          本期增加                                                期末账面余额
                                                                        转回               转销
    一、坏账准备                  12,015,652.52        6,693,542.36        1,491,409.97       3,080,000.00      14,137,784.91
    二、存货跌价准备              14,585,528.79                                             14,363,067.43         222,461.36
    七、固定资产减值准备           6,649,469.89                                                                  6,649,469.89
    十二、无形资产减值准备        20,742,254.22                                                                 20,742,254.22
    合计                          53,992,905.42        6,693,542.36        1,491,409.97     17,443,067.43       41,751,970.38资产减值明细情况的说明无16、其他非流动资产
                                                                                                                单位: 元
                    项目                                  期末数                                  期初数
    银行理财产品                                                                                               210,000,000.00
    合计                                                                                                       210,000,000.00其他非流动资产的说明无17、短期借款(1)短期借款分类
                                                                                                                单位: 元
                    项目                                  期末数                                  期初数
    信用借款                                                           140,000,000.00
                                                          华兰生物工程股份有限公司 2013 半年度报告全文
    合计                                                 140,000,000.00短期借款分类的说明无18、应付票据
                                                                                              单位: 元
                  种类                      期末数                              期初数
    银行承兑汇票                                            719,130.42
    合计                                                    719,130.42下一会计期间将到期的金额 0.00 元。应付票据的说明无19、应付账款(1)应付账款情况
                                                                                              单位: 元
                  项目                      期末数                              期初数
    应付账款                                              45,240,099.47                       46,643,620.47
    合计                                                  45,240,099.47                       46,643,620.47(2)账龄超过一年的大额应付账款情况的说明
                     单位名称                 金额               性质或内容         未偿还的原因
    瑞士CB咨询公司                                4,381,934.04            咨询费         未到结算期
    四川英德生物过程技术有限公司                  1,772,000.00       工程设备款          未到结算期
    上海新旭发机械科技有限公司                      801,400.00            设备款         未到结算期
    福又达生物科技股份有限公司                      659,977.50            设备款         未到结算期
    四川南格尔生物医学股份有限公司                  495,000.00            供应商         未到结算期
                         合计                 8,110,311.5420、预收账款(1)预收账款情况
                                                                                              单位: 元
                     项目                     期末数                             期初数
                                                                     华兰生物工程股份有限公司 2013 半年度报告全文
    预收款项                                                           28,490,593.17                        19,008,932.61
    合计                                                               28,490,593.17                        19,008,932.61(2)账龄超过一年的大额预收账款情况的说明无21、应付职工薪酬
                                                                                                              单位: 元
         项目          期初账面余额            本期增加                    本期减少                 期末账面余额一、工资、奖金、津
                               76,012.55           45,611,555.34                   45,516,554.59             171,013.30贴和补贴
    二、职工福利费                                      2,119,423.36                    2,109,053.66              10,369.70
    三、社会保险费                 79,861.80            5,894,341.63                    5,925,387.43              48,816.00
    其中:医疗保险费                7,056.00            1,178,872.44                    1,185,928.44
    基本养老保险费                 66,829.80            4,088,446.27                    4,107,996.07              47,280.00
    失业保险费                      3,384.00             293,822.09                      295,670.09                1,536.00
    工伤保险费                      1,296.00             173,718.41                      175,014.41
    生育保险费                      1,296.00             159,482.42                      160,778.42
    四、住房公积金                 61,558.70            1,881,484.71                    1,939,933.85               3,109.56
    六、其他                       18,874.14             451,824.41                      173,553.33              297,145.22
    合计                          236,307.19           55,958,629.45                   55,664,482.86             530,453.78应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 451,824.41 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排无22、应交税费
                                                                                                              单位: 元
                     项目                                    期末数                                期初数
    增值税                                                                 6,883,400.66                     -18,585,957.98
    营业税                                                                   142,772.54                          233,611.24
    企业所得税                                                            20,674,021.18                         3,024,577.55
    个人所得税                                                             1,259,400.92                          157,527.80
    城市维护建设税                                                           474,117.74                          321,479.77
    房产税                                                                   451,471.52                          828,781.80
                                                                华兰生物工程股份有限公司 2013 半年度报告全文
    土地使用税                                                             772,259.20                   1,490,829.09
    教育费附加                                                             265,229.11                     190,156.00
    地方教育费附加                                                         176,943.92                     126,674.54
    印花税                                                                  24,856.65                      59,528.44
    价格调节基金                                                            10,061.91                         845.92
    合计                                                              31,134,535.35                    -12,151,945.83应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程无23、其他应付款(1)其他应付款情况
                                                                                                       单位: 元
                   项目                                期末数                             期初数
    其他应付款                                                      60,362,401.80                      78,101,742.24
    合计                                                            60,362,401.80                      78,101,742.24(2)账龄超过一年的大额其他应付款情况的说明
                   单位名称                           金额                  未偿还原因         备注
    预提推广费                                             29,399,035.59          未结算
    庄永升                                                 10,006,545.00          未结算
    沃顿百度医药(大连)有限公司                              5,250,000.00          未结算
    胡向东                                                  3,790,000.00          未结算
    惠水县人民政府                                           925,738.55           未结算
                     合计                              49,371,319.14(3)金额较大的其他应付款说明内容
                   单位名称                            金额                  性质或内容            备注
    预提推广费                                              29,552,781.99           推广费
    庄永升                                                  11,713,275.00           保证金
    胡向东                                                   5,895,000.00           保证金
    沃顿百度医药(大连)有限公司                               5,250,000.00           保证金
                     合计                               52,411,056.99
                                                                           华兰生物工程股份有限公司 2013 半年度报告全文24、股本
                                                                                                                    单位:元
                                                         本期变动增减(+、-)
                  期初数                                                                                         期末数
                                发行新股          送股         公积金转股         其他            小计
    股份总数       576,204,800.00                                                                             576,204,800.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况无25、资本公积
                                                                                                                  单位: 元
           项目                     期初数                    本期增加                本期减少             期末数
    资本溢价(股本溢价)                 288,303,519.90                                                       288,303,519.90
    其他资本公积                               363,712.13                                                            363,712.13
    原制度资本公积转入                     2,670,000.00                                                             2,670,000.00
    合计                                 291,337,232.03                                                       291,337,232.03资本公积说明无26、盈余公积
                                                                                                                  单位: 元
           项目                     期初数                    本期增加                本期减少             期末数
    法定盈余公积                         212,864,965.34                                                       212,864,965.34
    合计                                 212,864,965.34                                                       212,864,965.34盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议无27、未分配利润
                                                                                                                  单位: 元
                     项目                                           金额                             提取或分配比例
    调整后年初未分配利润                                                           1,517,302,726.33            --
    加:本期归属于母公司所有者的净利润                                              230,996,173.25             --
    应付普通股股利                                                                    57,620,480.00
    期末未分配利润                                                                 1,690,678,419.58            --
                                                                       华兰生物工程股份有限公司 2013 半年度报告全文调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数无28、营业收入、营业成本(1)营业收入、营业成本
                                                                                                              单位: 元
                 项目                                本期发生额                              上期发生额
    主营业务收入                                                    503,353,051.00                           437,298,962.56
    其他业务收入                                                      2,128,321.45                               802,675.45
    营业成本                                                        180,696,093.75                           133,228,643.75(2)主营业务(分行业)
                                                                                                              单位: 元
                                               本期发生额                                   上期发生额
           行业名称
                                   营业收入                 营业成本             营业收入                营业成本
    血液制品                           475,836,126.39            173,829,084.59      329,940,416.86          130,913,510.55
    疫苗制品                            27,516,924.61              6,840,189.18      107,358,545.70            1,019,386.17
    合计                               503,353,051.00            180,669,273.77      437,298,962.56          131,932,896.72(3)主营业务(分产品)
                                                                                                              单位: 元
                                               本期发生额                                   上期发生额
           产品名称
                                   营业收入                 营业成本             营业收入                营业成本
    人血白蛋白                         178,727,358.21             70,045,144.29      137,167,721.06           50,143,438.64
    静注丙球                           222,182,170.67             76,597,745.16      109,472,701.72           37,093,226.73
    甲流疫苗                                                                         105,860,508.43
    其他疫苗                            27,516,924.61              6,840,189.18        1,498,037.27            1,019,386.17
                                                                  华兰生物工程股份有限公司 2013 半年度报告全文
    其他                          74,926,597.51             27,186,195.14            83,299,994.08          43,676,845.18
    合计                         503,353,051.00            180,669,273.77           437,298,962.56        131,932,896.72(4)主营业务(分地区)
                                                                                                            单位: 元
                                       本期发生额                                       上期发生额
          地区名称
                            营业收入                  营业成本              营业收入                  营业成本
    国内                         503,353,051.00            180,669,273.77           437,298,962.56        131,932,896.72
    合计                         503,353,051.00            180,669,273.77           437,298,962.56        131,932,896.72(5)公司来自前五名客户的营业收入情况
                                                                                                            单位: 元
             客户名称            主营业务收入                           占公司全部营业收入的比例(%)
    第一名                                         47,103,490.36                                                     9.32%
    第二名                                         32,093,925.82                                                     6.35%
    第三名                                         27,822,264.15                                                     5.5%
    第四名                                         17,736,082.57                                                     3.51%
    第五名                                         17,552,376.23                                                     3.47%
    合计                                          142,308,139.13                                                  28.15%营业收入的说明无29、营业税金及附加
                                                                                                            单位: 元
                项目           本期发生额                 上期发生额                         计缴标准
    营业税                                  394,455.68                532,681.32 应税收入的 5%
    城市维护建设税                         1,820,032.29              3,769,390.05 流转税额的 5%或 7%
    教育费附加                              830,988.74               1,704,717.98 流转税额的 3%
    地方教育费附加                          553,994.27               1,136,478.68 流转税额的 2%
    合计                                   3,599,470.98              7,143,268.03                    --营业税金及附加的说明无
                                           华兰生物工程股份有限公司 2013 半年度报告全文30、销售费用
                                                                               单位: 元
                 项目    本期发生额                           上期发生额
    工资福利                               3,003,424.20                         3,624,206.95
    社会保险费                               62,004.30                           112,926.30
    办公费                                  137,048.50                           145,387.17
    业务招待费                              279,620.70                           407,587.80
    运输费                                  567,329.51                          1,754,473.40
    差旅费                                  782,051.25                          1,642,382.04
    租赁费                                   69,600.00                           189,456.00
    广告宣传费                                  800.00                          1,761,513.00
    会务费                                  596,930.00                          2,394,008.00
    折旧费                                   52,054.98                            62,791.20
    推广咨询费                              440,344.57                           503,577.91
    其他                                    790,801.21                          1,542,325.53
    合计                                   6,782,009.22                        14,140,635.3031、管理费用
                                                                               单位: 元
                 项目    本期发生额                           上期发生额
    工资福利                              14,385,163.25                        13,199,407.12
    社保费                                 6,052,337.44                         4,464,204.89
    研究开发费                            25,774,208.57                        19,224,608.56
    办公费                                 1,700,636.48                         1,260,575.46
    折旧费                                 6,557,207.51                         4,922,300.46
    税金                                   3,622,355.71                         3,301,458.79
    差旅费                                  779,189.21                           847,763.26
    工会经费、职工教育经费                  498,529.16                           375,867.85
    业务招待费                              579,295.84                           429,253.00
    无形资产摊销                           2,682,316.95                         2,161,808.04
    低值易耗品摊销                          304,740.84                           174,166.57
    管理咨询费                               46,000.00                            49,400.00
    宣传费                                  419,669.44                          1,990,988.51
    停工费用                                                                    2,203,757.04
                                                       华兰生物工程股份有限公司 2013 半年度报告全文
    存货报废损失                                    8,248,489.30                             1,219,681.97
    维修保险费                                        440,546.07                              305,504.65
    其他                                            1,698,369.00                             3,755,439.97
    合计                                           73,789,054.77                           59,886,186.1432、财务费用
                                                                                           单位: 元
               项目               本期发生额                              上期发生额
    利息支出                                        3,381,666.65                             1,056,888.89
    减:利息收入                                   -23,637,245.29                          -12,329,513.95
    加:汇兑损失                                       70,590.76                              264,331.15
    减:汇兑收益                                     -147,424.97                              -219,488.18
    手续费及其他                                       68,698.91                              115,851.02
    合计                                           -20,263,713.94                          -11,111,931.0733、投资收益(1)投资收益明细情况
                                                                                           单位: 元
                   项目                   本期发生额                        上期发生额
    其他                                               15,137,658.01                       11,719,376.47
    合计                                               15,137,658.01                       11,719,376.4734、资产减值损失
                                                                                           单位: 元
                      项目                  本期发生额                       上期发生额
    一、坏账损失                                           5,202,132.39                       -638,857.34
    合计                                                   5,202,132.39                       -638,857.3435、营业外收入(1)营业外收入情况
                                                                                           单位: 元
                                                                          计入当期非经常性损益的
               项目          本期发生额                 上期发生额
                                                                                   金额
                                                               华兰生物工程股份有限公司 2013 半年度报告全文
    非流动资产处置利得合计                          99,109.20               123,768.75               99,109.20
    其中:固定资产处置利得                          99,109.20               123,768.75               99,109.20
    政府补助                                      4,231,386.81            5,499,000.00             4,231,386.81
    罚没收入                                        87,112.85                 2,100.00               87,112.85
    无法支付的其他款项                                                       15,248.00
    其他                                             1,033.00                50,840.00                1,033.00
    合计                                          4,418,641.86            5,690,956.75             4,418,641.86(2)政府补助明细
                                                                                                 单位: 元
               项目              本期发生额              上期发生额                    说明
    "重大新药创新"科技项目经费             785,000.00                        本公司国家高技术研究发展计划(863 计
    划)腮腺炎减毒活疫苗等病毒性疫          100,000.00                        子公司疫苗公司苗关键技术及产品研发经费2012 年"菜篮子"产品生产畜牧项
                                       250,000.00                        孙公司太行禽业目扶持资金涪陵新区[2013]01-1 号扶持企业
                                      2,830,000.00                       子公司重庆公司发展资金涪经信发[2013]27 号企业技术中
                                       100,000.00                        子公司重庆公司心奖励资金渝财企[2013]104 号新增规模工业
    企业 2012 年第四季度稳增长专项          20,000.00                        子公司重庆公司奖励资金潼财企[2013]477 号对 2012-2014
    年度上缴增值税留成部分的税收           109,386.81                        孙公司潼南公司优惠财政补贴2012 年度纳税 100 万元以上工业
                                        29,000.00                        子公司博白公司企业扶持奖励金李渡新区投资[2010]028 号扶持企
                                         8,000.00                        子公司世辰公司业发展金新开[2009]12 号拨付 2009、2010
                                                               703,000.00 本公司年土地使用税补贴新开(2008)32 号拨付鼓励自主
                                                                50,000.00 本公司创新资金豫财行[2011]659 号拨付驰名商标
                                                               500,000.00 本公司奖励经费
                                                               华兰生物工程股份有限公司 2013 半年度报告全文
    土地出让奖励金                                             1,550,000.00 子公司重庆公司新财预[2011]716 号拨付
    ACYW135 群脑膜炎球菌多糖疫                                     810,000.00 子公司疫苗公司苗项目补助新财预[2012]79 号拨付手足口病
                                                           1,000,000.00 子公司疫苗公司基因工程多价疫苗项目经费新开[2009]12 号拨付 2009、2010
                                                               786,000.00 子公司疫苗公司年土地使用税补贴新开(2008)32 号拨付鼓励自主
                                                               100,000.00 子公司疫苗公司创新资金
    合计                               4,231,386.81            5,499,000.00                     --营业外收入说明无36、营业外支出
                                                                                                        单位: 元
                                                                                         计入当期非经常性损益
                   项目                   本期发生额                上期发生额
                                                                                                 的金额
    非流动资产处置损失合计                             12,047.20              3,975,785.69                12,047.20
    其中:固定资产处置损失                             12,047.20              3,975,785.69                12,047.20
    对外捐赠                                           25,000.00               709,220.00                 25,000.00
    罚款支出                                           16,073.49               314,478.31                 16,073.49
    其他                                              294,300.25                71,634.65                294,300.25
    合计                                              347,420.94              5,071,118.65               347,420.94营业外支出说明无37、所得税费用
                                                                                                        单位: 元
                          项目                          本期发生额                         上期发生额
    按税法及相关规定计算的当期所得税                                  37,868,507.03                   51,333,532.14
    递延所得税调整                                                     9,196,746.91                    3,038,846.59
    合计                                                              47,065,253.94                   54,372,378.73
                                                                  华兰生物工程股份有限公司 2013 半年度报告全文38、基本每股收益和稀释每股收益的计算过程
                     项目                            序号               本期数                上期数
    归属于本公司普通股股东的净利润            1                              230,996,173.25         174,623,803.40
    扣除所得税影响后归属于母公司普通股股东净 2                                18,369,882.11           8,948,250.03利润的非经常性损益
    扣除非经常性损益后的归属于本公司普通股股 3=1-2                           212,626,291.14         165,675,553.37东的净利润
    期初股份总数                              4                              576,204,800.00         576,204,800.00报告期因公积金转增股本或股票股利分配等增 5加的股份数
    报告期因发行新股或债转股等增加的股份数    6
                                          6
                                          6发行新股或债转股等增加股份下一月份起至报 7
    告期年末的月份数                          7
                                          7
    报告期因回购等减少的股份数                8
    减少股份下一月份起至报告期年末的月份数    9
    报告期缩股数                              10
    报告期月份数                              11
    发行在外的普通股加权平均数(Ⅱ)          12=4+5+6×7                    576,204,800.00         576,204,800.00
                                          ÷11-8×9÷11-10
    因同一控制下企业合并而调整的发行在外的普 13                              576,204,800.00         576,204,800.00通股加权平均数(Ⅰ)
    基本每股收益(Ⅰ)                        14=1÷13                               0.4009                0.3031
    基本每股收益(Ⅱ)                        15=3÷12                               0.3690                0.2875已确认为费用的稀释性潜在普通股利息及其他 16影响因素
    所得税率                                  17                                     15.00%                15.00%
    转换费用                                  18可转换公司债券、认股权证、股份期权等转换或 19行权而增加的股份数
    稀释每股收益(Ⅰ)                        20=[1+(16-18)×                        0.4009                0.3031
                                          (100%-17)]÷(13+19)
    稀释每股收益(Ⅱ)                        21=[3+(16-18)                          0.3690                0.2875
                                          ×(100%-17)]÷(12+19)
                                              华兰生物工程股份有限公司 2013 半年度报告全文39、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                    单位: 元
                               项目                             金额
    政府各类补助                                                                     4,231,386.81
    利息收入                                                                        23,637,245.29
    其它营业外收入                                                                       5,433.00
    使用受限制的现金和现金等价物的减少                                               5,282,057.33
    暂收往来款                                                                      17,658,176.83
                               合计                                             50,814,299.26收到的其他与经营活动有关的现金说明无(2)支付的其他与经营活动有关的现金
                                                                                    单位: 元
                               项目                             金额
    销售费用                                                                        24,387,429.32
    管理费用                                                                        28,295,981.71
    财务费用手续费                                                                      68,698.91
    营业外支出                                                                        141,373.74
    使用受限制的现金和现金等价物的增加                                               1,039,675.06
    其他暂付款                                                                      17,876,185.01
                               合计                                             71,809,343.75支付的其他与经营活动有关的现金说明无40、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                                        227,819,950.27                   193,420,529.04
    加:资产减值准备                                5,202,132.39                      -638,857.34
                                                                        华兰生物工程股份有限公司 2013 半年度报告全文
    固定资产折旧、油气资产折耗、生产性生物资产折旧                           49,284,623.43                    43,316,974.06
    无形资产摊销                                                              2,782,316.97                      2,161,808.04
    长期待摊费用摊销                                                             24,445.00处置固定资产、无形资产和其他长期资产的损失(收益
                                                                            -87,062.00                      3,852,016.94以“-”号填列)
    财务费用(收益以“-”号填列)                                            3,304,832.44                      1,101,731.86
    投资损失(收益以“-”号填列)                                          -15,137,658.01                    -11,719,376.47
    递延所得税资产减少(增加以“-”号填列)                                  9,196,746.91                      3,038,846.59
    存货的减少(增加以“-”号填列)                                        -41,592,422.62                    -74,039,600.50
    经营性应收项目的减少(增加以“-”号填列)                              -14,058,740.72                    56,937,613.28
    经营性应付项目的增加(减少以“-”号填列)                               -7,021,266.21                    -72,081,047.09
    其他                                                                      1,323,158.53                      1,786,799.33
    经营活动产生的现金流量净额                                              221,041,056.38                   147,137,437.74
    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                                                          862,053,822.98                   566,201,870.46
    减:现金的期初余额                                                      742,664,536.95                   881,398,519.85
    现金及现金等价物净增加额                                                119,389,286.03                   -315,196,649.39(2)现金和现金等价物的构成
                                                                                                              单位: 元
                         项目                                    期末数                           期初数
    一、现金                                                                862,053,822.98                   742,664,536.95
    其中:库存现金                                                            1,092,969.30                      2,282,741.05
       可随时用于支付的银行存款                                         860,960,853.68                   740,381,795.90
    三、期末现金及现金等价物余额                                            862,053,822.98                   742,664,536.95现金流量表补充资料的说明
                                  项目                                        期末余额               期初余额
    母公司或集团内子公司使用受限制的现金和现金等价物                                   1,039,675.06             5,282,057.33八、关联方及关联交易1、本企业的母公司情况
    母公司名                                    法定代表                         母公司对 母公司对 本企业最 组织机构
             关联关系 企业类型     注册地              业务性质 注册资本
    称                                         人                            本企业的 本企业的 终控制方         代码
                                                                         华兰生物工程股份有限公司 2013 半年度报告全文
                                                                               持股比例 表决权比
                                                                                 (%)       例(%)
                                                     研究、开
                                                     发、销售生
    新乡市华                                             物技术,生
    兰生物技                       河南省新              物制品批 30,060,000                                       72188360-
           控股股东 有限公司              安康                                   17.83%     17.83%
    术有限公                       乡市                  发、零售 .00                                              8
    司                                                   (不包括
                                                     生产、销售
                                                     血液制品)
                                                     生物工程新乡市金
                                                     与生物医
    康生物科                       河南省新                           16,500,000                                   79194708-
           控股股东 有限公司              安颖       学工程技                    15.27%     15.27%
    技开发有                       乡市                               .00                                          0
                                                     术的开发限公司
                                                     和转让
                                                                  港币                                         31034163-
    香港科康                                             投资和进
           控股股东 有限公司 中国香港 安康                        5,000,000.     13.34%     13.34%             000-06-09
    有限公司                                             出口贸易
                                                                  00                                           -2新乡市世
    辰生物技                       河南省新              生物技术 7,000,000.                                       72396918-
           控股股东 有限公司              安颖                                    4.27%         4.27%
    术有限公                       乡市                  开发、研究 00                                             1司本企业的母公司情况的说明无2、本企业的子公司情况
                                                                                       持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型        注册地   法定代表人 业务性质        注册资本
                                                                                          (%)           (%)         码
    华兰生物疫                                                               100,000,000
             控股子公司 中外合资   河南新乡市 安康        疫苗生产                          75%           75% 78220335-4
    苗有限公司                                                               .00华兰生物医
                                                          生物制品销 30,000,000.
    药营销有限 控股子公司 有限公司     河南新乡市 安康                                          80%           80% 77366180-4
                                                          售             00公司华兰生物工
                                                          血液制品生 200,000,000
    程重庆有限 控股子公司 有限公司     重庆涪陵区 安康                                         100%          100% 66359942-1
                                                          产             .00公司华兰生物工
                                                          生物制品生 79,584,000.
    程(苏州)有 控股子公司 中外合资     江苏苏州市 安康                                          75%           75% 73957763-3
                                                          产             00限公司
    华兰生物     控股子公司 有限公司   贵州罗甸县 王启平      血浆采集       3,685,800.0       100%          100% 66297692-6
                                                                  华兰生物工程股份有限公司 2013 半年度报告全文
    (罗甸)单采                                                        0血浆有限公司华兰生物
    (惠水)单采                                                        13,000,000.
             控股子公司 有限公司   贵州惠水县 王启平   血浆采集                   100%       100% 66297660-0
    血浆有限公                                                        00司华兰生物
    (长顺)单采                                                        4,342,300.0
             控股子公司 有限公司   贵州长顺县 王启平   血浆采集                   100%       100% 74570928-4
    血浆有限公                                                        0司华兰生物
    (瓮安)单采                                                        5,580,000.0
             控股子公司 有限公司   贵州瓮安县 王启平   血浆采集                   100%       100% 66296864-3
    血浆有限公                                                        0司华兰生物
    (龙里)单采                                                        1,160,000.0
             控股子公司 有限公司   贵州龙里县 王启平   血浆采集                   100%       100% 66299315-2
    血浆有限公                                                        0司华兰生物
    (独山)单采                                                        8,500,000.0
             控股子公司 有限公司   贵州独山县 王启平   血浆采集                   100%       100% 43030137-2
    血浆有限公                                                        0司都安华兰单
                                                                  5,098,400.0
    采血浆有限 控股子公司 有限公司     广西都安县 王启平   血浆采集                   100%       100% 79973778-2
                                                                  0公司贺州华兰单
                                                                  16,800,000.
    采血浆有限 控股子公司 有限公司     广西贺州市 王启平   血浆采集                   100%       100% 79974115-9
                                                                  00公司陆川华兰单
                                                                  12,000,000.
    采血浆有限 控股子公司 有限公司     广西陆川县 王启平   血浆采集                   100%       100% 79973854-x
                                                                  00公司博白华兰单
                                                                  10,000,000.
    采血浆有限 控股子公司 有限公司     广西博白县 王启平   血浆采集                   100%       100% 66703040-0
                                                                  00公司华兰生物
    (封丘)单采                                                        4,000,000.0
             控股子公司 有限公司   河南封丘   王启平   血浆采集                   100%       100% 69734730-2
    血浆有限公                                                        0司
    重庆世辰医                                             生物制品销 10,000,000.
             控股子公司 有限公司   重庆涪陵区 安康                                100%       100% 56162867-4
    药营销有限                                             售         00
                                                                      华兰生物工程股份有限公司 2013 半年度报告全文公司华兰生物工
    程技术(北                                                 生物技术开 80,000,000.
             控股子公司 有限公司   北京       安康                                     100%          100% 57319641-8
    京)有限公                                                 发         00司华兰生物
    (长垣)单采                                                            10,000,000.
             控股子公司 有限公司   河南长垣   王启平       血浆采集                    100%          100% 05875024-2
    血浆有限公                                                            00司3、本企业的其他关联方情况
             其他关联方名称                          与本公司关系                          组织机构代码
    新乡市世辰生物技术有限公司            本公司股东                              72396918-1
    香港科康有限公司                      本公司股东                              31034163-000-06-09-2
    新乡市金康生物科技开发有限公司        本公司股东                              79194708-0本企业的其他关联方情况的说明无4、关联方交易(1)其他关联交易
    存在控制关系且已纳入本公司合并财务报表范围的子公司,其相互间交易及母子公司交易已作抵销。九、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响
    截止2013年6月30日,本公司无未决诉讼或仲裁形成的或有负债及其财务影响事项。2、为其他单位提供债务担保形成的或有负债及其财务影响
       截止2013年6月30日,本公司无为其他单位提供债务担保形成的或有负债及其财务影响事项。
       其他或有负债及其财务影响:无十、承诺事项1、重大承诺事项
       截止2013年6月30日,本公司无应披露未披露的重大承诺事项。
                                                                        华兰生物工程股份有限公司 2013 半年度报告全文2、前期承诺履行情况
       截止2013年6月30日,本公司无应披露未披露的前期承诺履行情况事项。十一、资产负债表日后事项1、其他资产负债表日后事项说明
    截止财务报告日,本公司无应披露未披露的其他重大资产负债表日后事项。十二、其他重要事项1、其他
    2013年5月27日公司第五届董事会第二次会议及第五届监事会第二次会议审议通过了《华兰生物工程股份有限公司限制性股票激励计划(草案)》及其相关议案。
    中国证券监督管理委员会已对公司报送的股票激励计划(草案)及修订部分内容确认无异议并进行了备案。此计划尚需公司股东大会表决通过后实施。十三、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                单位: 元
                                          期末数                                              期初数
                           账面余额                 坏账准备                 账面余额                   坏账准备
           种类
                                      比例                       比例                      比例                        比例
                          金额                     金额                     金额                       金额
                                      (%)                        (%)                       (%)                         (%)按组合计提坏账准备的应收账款
    销售货款               50,173,582.85 100%      2,516,998.14      100% 56,668,373.12        100%         12,026.00      100%
    组合小计               50,173,582.85 100%      2,516,998.14      100% 56,668,373.12        100%         12,026.00      100%
    合计                   50,173,582.85 --        2,516,998.14 --          56,668,373.12 --                12,026.00 --应收账款种类的说明无期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                单位: 元
                                                                                  华兰生物工程股份有限公司 2013 半年度报告全文
                                   期末数                                                          期初数
                        账面余额                                                       账面余额
    账龄
                                             比例         坏账准备                                          比例          坏账准备
                       金额                                                          金额
                                             (%)                                                            (%)1 年以内
    其中:         --                       --           --                    --                          --            --1 年以内小
                        50,007,202.85 99.67%               2,500,360.14                56,668,373.12        100%                12,026.00计
    1至2年                    166,380.00         0.33%             16,638.00
    合计                    50,173,582.85         --           2,516,998.14                56,668,373.12         --                 12,026.00组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                                单位: 元
                                                                                                                  占应收账款总额的比例
         单位名称             与本公司关系                       金额                       年限
                                                                                                                          (%)国药控股北京天星普信
                       客户                                        4,792,506.85 1 年以内                                           9.55%生物医药有限公司
    河南省妇幼保健院       客户                                        4,620,000.00 1 年以内                                           9.21%湖南省永康生物制品有
                       客户                                        2,338,800.00 1 年以内                                           4.66%限公司湖北省柏康医药有限公
                       客户                                        2,234,120.00 1 年以内                                           4.45%司福州市博研生物医药有
                       客户                                        2,154,200.00 1 年以内                                           4.29%限公司
            合计                   --                             16,139,626.85              --                                   32.16%2、其他应收款(1)其他应收款
                                                                                                                                单位: 元
             种类                                     期末数                                                期初数
                                                                                   华兰生物工程股份有限公司 2013 半年度报告全文
                                  账面余额                        坏账准备                      账面余额                           坏账准备
                                                     比例                        比例                           比例                           比例
                                 金额                            金额                          金额                               金额
                                                     (%)                         (%)                             (%)                           (%)
    单项金额重大并单项计提                                                                                                                         61.58
                                                                                           3,080,000.00 3.18%                   3,080,000.00
    坏账准备的其他应收款                                                                                                                              %按组合计提坏账准备的其他应收款
                                                                                                                96.82                          38.42
    应收及暂付款项                127,059,229.39 100%                434,315.03 100%          93,841,697.46                         1,921,416.16
                                                                                                                      %                           %
                                                                                                                96.82                          38.42
    组合小计                      127,059,229.39 100%                434,315.03 100%          93,841,697.46                         1,921,416.16
                                                                                                                      %                           %
    合计                          127,059,229.39 --                  434,315.03 --            96,921,697.46 --                      5,001,416.16 --其他应收款种类的说明无期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                          单位: 元
                                     期末数                                                                期初数
                         账面余额                                                        账面余额
       账龄
                                             比例           坏账准备                                            比例               坏账准备
                       金额                                                             金额
                                             (%)                                                                (%)1 年以内
    其中:           --                     --           --                     --                             --              --
    1 年以内小计           105,899,367.01 83.35%                   298,127.96               87,545,655.33 90.32%                           1,835,572.77
    1至2年                  14,927,765.25 11.75%                    15,999.50                6,142,599.04           6.34%                      7,373.80
    2至3年                   6,093,861.04        4.79%               7,500.00                      10,000.00        0.01%                      3,000.00
    3 年以上                  138,236.09         0.11%             112,687.57                  143,443.09           0.15%                     75,469.59
    3至4年                                                                                     132,949.59           0.14%                     66,474.79
    4至5年                    127,742.59          0.1%             102,194.07                       7,493.50        0.01%                      5,994.80
    5 年以上                    10,493.50        0.01%              10,493.50                       3,000.00              0%                   3,000.00
    合计                   127,059,229.39         --               434,315.03               93,841,697.46            --                    1,921,416.16组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款
                                                                                华兰生物工程股份有限公司 2013 半年度报告全文□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                                             单位: 元
                                                                                 转回或收回前累计已计
       其他应收款内容           转回或收回原因         确定原坏账准备的依据                                       转回或收回金额
                                                                                    提坏账准备金额
                                                       采用账龄分析法计提坏
    坏账准备                      收回款项                                                        1,487,101.13              1,487,101.13
                                                       账
    合计                                     --                         --                        1,487,101.13              --期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提(3)本报告期实际核销的其他应收款情况
                                                                                                                             单位: 元
       单位名称         其他应收款性质             核销时间              核销金额            核销原因         是否因关联交易产生大连昆阳科技开发
                     预付款                   2013 年 06 月 29 日         3,080,000.00 无法受偿              否有限公司
         合计                  --                      --                 3,080,000.00             --                   --其他应收款核销说明无(4)其他应收款金额前五名单位情况
                                                                                                                             单位: 元
                                                                                                             占其他应收款总额的比
        单位名称               与本公司关系                    金额                         年限
                                                                                                                      例(%)华兰生物工程重庆有限
                          子公司                               100,000,000.00 2 年以内                                         78.7%公司华兰生物(长垣)单采血
                          子公司                                    6,832,500.00 1 年以内                                      5.38%浆有限公司华兰生物工程(苏州)
                          子公司                                    5,475,343.13 1 年以内                                      4.31%有限公司华兰生物(龙里)单采血
                          子公司                                    2,888,458.00 3 年以内                                      2.27%浆有限公司华兰生物(长顺)单采血
                          子公司                                    2,864,876.93 3 年以内                                      2.26%浆有限公司
           合计                     --                         118,061,178.06                --                               92.92%
                                                                               华兰生物工程股份有限公司 2013 半年度报告全文(5)其他应收关联方账款情况
                                                                                                                           单位: 元
           单位名称                     与本公司关系                           金额                  占其他应收款总额的比例(%)
    华兰生物工程重庆有限公司 子公司                                                   100,000,000.00                             78.7%华兰生物(长垣)单采血浆有
                              子公司                                                  6,832,500.00                           5.38%限公司华兰生物工程(苏州)有限公
                              子公司                                                  5,475,343.13                           4.31%司华兰生物(龙里)单采血浆有
                              子公司                                                  2,888,458.00                           2.27%限公司华兰生物(长顺)单采血浆有
                              子公司                                                  2,864,876.93                           2.26%限公司
            合计                              --                                  118,061,178.06                            92.92%3、长期股权投资
                                                                                                                           单位: 元
                                                                                         在被投资
                                                                              在被投资 单位持股
                                                                   在被投资
    被投资单                                                                      单位表决 比例与表                 本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                     减值准备
    位                                                                        权比例 决权比例                  减值准备    红利
                                                                   比例(%)
                                                                                (%)      不一致的
                                                                                           说明华兰生物
    工程(苏              59,688,00 59,688,00              59,688,00
           成本法                                                      75%        75%
    州)有限                   0.00        0.00                 0.00公司华兰生物
                      75,000,00 75,000,00              75,000,00
    疫苗有限 成本法                                                        75%        75%
                           0.00        0.00                 0.00公司华兰生物
                      24,000,00 24,000,00              24,000,00
    医药营销 成本法                                                        80%        80%
                           0.00        0.00                 0.00有限公司陆川华兰
                      12,000,00 12,000,00              12,000,00
    单采血浆 成本法                                                       100%       100%
                           0.00        0.00                 0.00有限公司贺州华兰
                      16,800,00 16,800,00              16,800,00
    单采血浆 成本法                                                       100%       100%
                           0.00        0.00                 0.00有限公司
                                                             华兰生物工程股份有限公司 2013 半年度报告全文都安华兰
                    5,098,400 5,098,400   5,098,400
    单采血浆 成本法                                       100%    100%
                          .00       .00         .00有限公司博白华兰
                    10,000,00 10,000,00   10,000,00
    单采血浆 成本法                                       100%    100%
                         0.00      0.00        0.00有限公司华兰生物
    (独山)            8,500,000 8,500,000   8,500,000
           成本法                                     100%    100%
    单采血浆                  .00       .00         .00有限公司华兰生物
    (龙里)            1,160,000 1,160,000   1,160,000
           成本法                                     100%    100%
    单采血浆                  .00       .00         .00有限公司华兰生物
    (罗甸)            3,685,800 3,685,800   3,685,800
           成本法                                     100%    100%
    单采血浆                  .00       .00         .00有限公司华兰生物
    (惠水)            13,000,00 13,000,00   13,000,00
           成本法                                     100%    100%
    单采血浆                 0.00      0.00        0.00有限公司华兰生物
    (瓮安)            5,580,000 5,580,000   5,580,000
           成本法                                     100%    100%
    单采血浆                  .00       .00         .00有限公司华兰生物
    (长顺)            4,342,300 4,342,300   4,342,300
           成本法                                     100%    100%
    单采血浆                  .00       .00         .00有限公司华兰生物
                    235,012,1 235,012,1   235,012,1
    工程重庆 成本法                                       100%    100%
                        97.11     97.11       97.11有限公司华兰生物
    (封丘)            4,000,000 4,000,000   4,000,000
           成本法                                     100%    100%
    单采血浆                  .00       .00         .00有限公司重庆世辰
                    10,000,00 10,000,00   10,000,00
    医药营销 成本法                                       100%    100%
                         0.00      0.00        0.00有限公司
    华兰生物 成本法     80,000,00 80,000,00   80,000,00   100%    100%
                                                                               华兰生物工程股份有限公司 2013 半年度报告全文
    工程技术                   0.00      0.00                    0.00(北京)有限公司华兰生物
    (长垣)              10,000,00 10,000,00               10,000,00
           成本法                                                      100%      100%
    单采血浆                   0.00      0.00                    0.00有限公司华兰基因
                      40,000,00             40,000,00 40,000,00
    工程有限 权益法                                                         40%          40%
                           0.00                  0.00        0.00公司
                      617,866,6 577,866,6 40,000,00 617,866,6
    合计           --                                                      --        --         --
                          97.11     97.11        0.00       97.11长期股权投资的说明长期股权投资本期增加系本公司投资参股公司华兰基因工程有限公司。4、营业收入和营业成本(1)营业收入
                                                                                                                        单位: 元
              项目                                 本期发生额                                         上期发生额
    主营业务收入                                                        299,603,508.10                                 321,488,888.26
    其他业务收入                                                           159,359.76                                      140,868.63
    合计                                                                299,762,867.86                                 321,629,756.89
    营业成本                                                            104,753,888.17                                 133,088,903.65(2)主营业务(分行业)
                                                                                                                        单位: 元
                                                 本期发生额                                           上期发生额
           行业名称
                                    营业收入                    营业成本                   营业收入                营业成本
    血液制品                              299,603,508.10                104,720,967.95          321,488,888.26         133,072,133.53
    合计                                  299,603,508.10                104,720,967.95          321,488,888.26         133,072,133.53(3)主营业务(分产品)
                                                                                                                        单位: 元
                                                 本期发生额                                           上期发生额
           产品名称
                                    营业收入                    营业成本                   营业收入                营业成本
                                                                     华兰生物工程股份有限公司 2013 半年度报告全文
    人血白蛋白                        112,484,367.82           35,486,565.45          133,789,264.05           50,141,592.30
    静注丙球                          119,079,644.65           37,671,645.71          106,563,272.75           37,087,504.44
    其他                               68,039,495.63           31,562,756.79            81,136,351.46          45,843,036.79
    合计                              299,603,508.10          104,720,967.95          321,488,888.26          133,072,133.53(4)主营业务(分地区)
                                                                                                                 单位: 元
                                            本期发生额                                      上期发生额
           地区名称
                                 营业收入                营业成本                营业收入                营业成本
    国内                              299,603,508.10          104,720,967.95          321,488,888.26          133,072,133.53
    合计                              299,603,508.10          104,720,967.95          321,488,888.26          133,072,133.53(5)公司来自前五名客户的营业收入情况
                                                                                                                 单位: 元
                                                                                                  占公司全部营业收入的
                      客户名称                                      营业收入总额
                                                                                                         比例(%)
    第一名                                                                            20,747,207.55                     6.92%
    第二名                                                                            14,471,886.79                     4.83%
    第三名                                                                            10,179,716.98                     3.39%
    第四名                                                                             9,881,037.74                     3.3%
    第五名                                                                             9,293,306.60                     3.1%
    合计                                                                              64,573,155.66                    21.54%营业收入的说明无5、投资收益(1)投资收益明细
                                                                                                                 单位: 元
                      项目                                      本期发生额                          上期发生额
    其他                                                                       4,736,541.10                     4,946,571.64
    合计                                                                       4,736,541.10                     4,946,571.646、现金流量表补充资料
                                                                                                                 单位: 元
                                                             华兰生物工程股份有限公司 2013 半年度报告全文
                          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                                                              169,651,468.99            135,792,087.44
    加:资产减值准备                                                       1,017,871.01                  445,825.85
    固定资产折旧、油气资产折耗、生产性生物资产折旧                        15,753,559.87                 9,407,832.64
    无形资产摊销                                                           1,196,494.18                  783,896.16
    长期待摊费用摊销                                                         24,445.00处置固定资产、无形资产和其他长期资产的损失(收益以“-”号
                                                                         -87,062.00                 3,776,919.17填列)
    财务费用(收益以“-”号填列)                                           -76,846.05                 1,101,715.71
    投资损失(收益以“-”号填列)                                        -4,736,541.10                -4,946,571.64
    递延所得税资产减少(增加以“-”号填列)                                                              -66,873.88
    存货的减少(增加以“-”号填列)                                    -15,167,457.90                 37,329,685.09
    经营性应收项目的减少(增加以“-”号填列)                            39,543,784.27                38,047,386.43
    经营性应付项目的增加(减少以“-”号填列)                            20,525,091.69            -85,075,809.96
    经营活动产生的现金流量净额                                          227,644,807.96            136,596,093.01
    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                                                      579,211,183.34            439,820,911.05
    减:现金的期初余额                                                  485,366,547.51            704,108,696.11
    现金及现金等价物净增加额                                              93,844,635.83       -264,287,785.06十四、补充资料1、当期非经常性损益明细表
                                                                                                       单位: 元
                           项目                              金额                      说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                87,062.00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
                                                                4,231,386.81一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                -247,227.89
    其他符合非经常性损益定义的损益项目                             18,795,658.01
    减:所得税影响额                                                3,461,359.55
       少数股东权益影响额(税后)                               1,035,637.27
    合计                                                           18,369,882.11             --
                                                                    华兰生物工程股份有限公司 2013 半年度报告全文对公司根据《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
                                                                                                           单位:元
                                          加权平均净资产收益率                         每股收益
                报告期利润
                                                  (%)                 基本每股收益              稀释每股收益
    归属于公司普通股股东的净利润                                8.51%                  0.4009                   0.4009扣除非经常性损益后归属于公司普通股股东
                                                            7.84%                   0.369                    0.369的净利润
                                                                华兰生物工程股份有限公司 2013 半年度报告全文
                                    第九节 备查文件目录1、载有董事长亲笔签名的2013年半年度报告文本;2、公司法定代表人安康先生、主管会计工作负责人谢军民先生及会计机构负责人桑莉女士签字盖章的财务报告;3、报告期内在中国证券会指定报刊上公开披露过的所有文件文本。
                                                                                   华兰生物工程股份有限公司
                                                                                            董事长:安康
                                                                                            2013年8月15日
数据加载中...
prevnext
手机查看股票