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华兰生物(002007)公告正文

华兰生物:2014年半年度报告

公告日期 2014-08-26
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 2014 年半年度报告全文华兰生物工程股份有限公司
    2014 年半年度报告
      2014 年 08 月
                                       华兰生物工程股份有限公司 2014 年半年度报告全文
                   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)王建体声明: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 2014 年半年度报告全文
                                                                    目录2014 半年度报告 ................................................................................................................................. 1第一节重要提示、目录和释义 ......................................................................................................... 3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.............................................................................................................................. 9第五节重要事项................................................................................................................................ 17第六节股份变动及股东情况 ........................................................................................................... 22第七节优先股相关情况 ................................................................................................................... 25第八节董事、监事、高级管理人员情况 ....................................................................................... 26第九节财务报告................................................................................................................................ 27第十节备查文件目录 ..................................................................................................................... 112
                                                   华兰生物工程股份有限公司 2014 年半年度报告全文
                                     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,公司全资子公司
    疫苗公司                     指   华兰生物疫苗有限公司,公司控股子公司
    苏州公司                     指   华兰生物工程(苏州)有限公司,公司控股子公司
    长垣单采血浆站               指   华兰生物(长垣)单采血浆有限公司,公司全资子公司
    国家食药监局                 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,由国家药品监督管理局负责全国药品 GMP
    GMP 认证                     指
                                  认证工作
    Ⅷ因子                       指   人凝血因子Ⅷ
    WHO                          指   世界卫生组织
    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》
    《规范运作指引》             指   《深圳证券交易所中小企业板上市公司规范运作指引》
    报告期                       指   2014 年半年度
    报告期末                     指   2014 年 6 月 30 日
    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 2014 年半年度报告全文
                                          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 2013 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 2013 年年报。
                                                              华兰生物工程股份有限公司 2014 年半年度报告全文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 2013 年年报。
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文
                            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                 上年同期                本报告期比上年同期增减
    营业收入(元)                                528,915,698.12              505,481,372.45                     4.64%
    归属于上市公司股东的净利润(元)              285,601,163.51              230,996,173.25                    23.64%归属于上市公司股东的扣除非经常性损
                                              226,378,939.86              212,626,291.14                     6.47%益的净利润(元)
    经营活动产生的现金流量净额(元)              211,689,517.77              221,041,056.38                    -4.23%
    基本每股收益(元/股)                                  0.4916                     0.4009                    22.62%
    稀释每股收益(元/股)                                  0.4916                     0.4009                    22.62%
    加权平均净资产收益率                                   8.87%                       8.51%                     0.36%
                                                                                            本报告期末比上年度末增
                                          本报告期末                上年度末
                                                                                                     减
    总资产(元)                                3,616,013,779.44             3,643,315,938.55                   -0.75%
    归属于上市公司股东的净资产(元)            3,130,645,812.26             3,077,410,568.75                    1.73%二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用公司报告期不存在按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况□ 适用 √ 不适用公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。三、非经常性损益项目及金额√ 适用 □ 不适用
                                                                                                           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)                    -53,211.34
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文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
                                                                     44,286,494.61一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                                   859,593.28
    其他符合非经常性损益定义的损益项目                                   24,876,824.59
    减:所得税影响额                                                      9,494,247.26
       少数股东权益影响额(税后)                                     1,253,230.23
    合计                                                                 59,222,223.65             --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 √ 不适用公司报告期不存在将根据《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、列举的非经常性损益项目界定为经常性损益的项目的情形。
                                                                   华兰生物工程股份有限公司 2014 年半年度报告全文
                                           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2014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52,891.57万元、较上年同期增长4.64%,归属于上市公司股东的净利润28,560.12万元、较上年同期增长23.64%。
       报告期内,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,经过不懈努力,公司获批在河南省滑县、重庆市云阳县各设立一家单采血浆站。另外贺州、博白、忠县三个单采血浆站顺利通过验收并换发了新的单采血浆许可证。
       报告期内,疫苗公司新药注册工作进展顺利,研发的H7N9流感疫苗临床申报获得受理,报送中国食品药品检定研究院的样品检验合格,目前正在国家食品药品监督管理总局药品审评中心进行审评;疫苗公司申报的冻干人用狂犬病疫苗(Vero细胞)和吸附无细胞百白破联合疫苗取得国家食品药品监督管理总局下发的药物临床试验批件,开始组织实施临床试验;流感病毒裂解疫苗的世界卫生组织预认证工作积极推进,在报告期内接受了世界卫生组织专家的现场检查,目前正在等待世界卫生组织的最终结果。
       公司参股公司华兰基因工程有限公司加快对修美乐、赫赛汀、美罗华、阿瓦斯汀四个单抗品种的研发,在报告期内完成了赫赛汀(注射用重组抗HER2人源化单克隆抗体,是一种重组DNA人源化单克隆抗体,是目前临床治疗乳腺癌的靶向药物之一,原研药为美国基因泰克公司的“赫赛汀”,并于2002年在中国上市,迄今为止没有国产同类药物上市。)的临床前研究,目前华兰基因有限公司已经向国家食品药品监督管理总局提交了赫赛汀的临床申请。二、主营业务分析概述报告期内公司实现营业收入52,891.57万元、较上年同期增长4.64%,归属于上市公司股东的净利润28,560.12万元、较上年同期增长23.64%,主要原因是公司销售收入及非经常性损益较上年同期增长所致。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                        528,915,698.12        505,481,372.45                  4.64%
    营业成本                        177,510,165.40        180,696,093.75                  -1.76%
    销售费用                           6,934,078.75          6,782,009.22                 2.24%
    管理费用                          80,132,106.38        73,789,054.77                  8.60%
    财务费用                         -16,248,738.33        -20,263,713.94                 19.81%
    所得税费用                        51,946,909.45        47,065,253.94                  10.37%
    研发投入                          29,244,273.33        25,774,208.57                  13.46%经营活动产生的现金流
                                 211,689,517.77       221,041,056.38                  -4.23%量净额
    投资活动产生的现金流            -116,824,422.34       -180,603,576.81                 35.31% 主要系取得投资收益收
                                                                   华兰生物工程股份有限公司 2014 年半年度报告全文
    量净额                                                                                       到的现金增加所致。
                                                                                             主要系本期分配股利、筹资活动产生的现金流
                                -296,850,848.32        78,997,853.35                 -475.77% 利润或偿付利息所支付量净额
                                                                                             的现金增加所致。
                                                                                             主要系筹资活动产生的现金及现金等价物净增
                                -201,973,459.66       119,389,286.03                 -269.17% 现金流量净额减少所加额
                                                                                             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、流感病毒裂解疫苗的世界卫生组织预认证工作积极推进,在报告期内接受了世界卫生组织专家的现场检查,目前正在等待世界卫生组织的最终结果。2、公司获批在河南省滑县、重庆市云阳县各设立一家单采血浆站。为加快滑县单采血浆站的建设进度,尽快实现采浆,经公司总经理办公会研究决定,将公司在建的华兰(滑县)生物有限公司整体变更为华兰生物(滑县)单采血浆有限公司,目前滑县浆站已经完成基建及内部安装、设备购置,正在申请单采血浆许可证。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            501,837,777.07   164,857,807.05       67.15%             5.46%           -5.16%          3.68%
    疫苗产品             17,916,876.48     8,057,024.59       55.03%           -34.89%          17.79%         -20.11%分产品
    人血白蛋白          200,302,045.51    77,621,927.33       61.25%            12.07%          10.82%           0.44%
    静注丙球            213,216,091.38    66,803,924.14       68.67%            -4.04%          -12.79%          3.15%
    其他疫苗             17,916,876.48     8,057,024.59       55.03%           -34.89%          17.79%         -20.11%
    其他                 88,319,640.18    20,431,955.58       76.87%            17.87%          -24.84%         13.15%分地区
    国内                519,754,653.55   172,914,831.64       66.73%             3.26%           -4.29%          2.62%四、核心竞争力分析1、发展战略明确,行业地位领先
                                                               华兰生物工程股份有限公司 2014 年半年度报告全文
    公司是国内首家通过GMP认证的血液制品企业,能从血浆中提取人血白蛋白等11个品种、34个规格的产品,生产规模、品种规格、市场覆盖和主导产品产销量均居国内同行业首位,特别是从2001年起,国家将不再审批新的血液制品生产企业,加之血液制品需求量快速增长,血液制品行业维持较高的景气度。同时,公司从2005年成立疫苗公司,介入疫苗领域,成为我国最大的流感病毒裂解疫苗生产基地;为增加新的利润增长点,公司在2013年与股东共同成立华兰基因工程有限公司,正式进军基因重组与单克隆抗体领域,目前已经启动四个单抗的研发。公司专注主业,未来的发展战略清晰,确保了公司持续健康发展。2、产品研发优势
    公司自成立以来,一直专注于生物制品、基因工程药物的研究与开发,目前公司是国内拥有血液制品品种、规格最多的企业。公司在保持血液制品领先的同时,积极向疫苗领域延伸,高起点、高标准的进入了疫苗领域。目前公司控股子公司华兰生物疫苗有限公司的流感病毒裂解疫苗、甲型H1N1流感疫苗、ACYW135群脑膜炎球菌多糖疫苗、乙型肝炎疫苗(汉逊酵母)已经上市,同时多个疫苗处于研发或报批阶段。公司确定了以技术创新带动产品创新,以机制创新促进自主创新,以资源配置支持自主创新,以引智引技推进自主创新,以培养人才保证自主创新,以产品创新赢得市场的思路,开始全面技术创新和产品结构调整的发展战略,研发上形成了生产一代,储备一代,研发一代的良性循环,以保证公司的研发实力永远处于生物制品行业前列。多年来,公司先后承担国家863计划项目7项,“重大新药创制”科技重大专项5项、国家中小企业创新基金试点项目1项,蛋白类生物药和疫苗发展专项1项、国家高技术产业化项目3项,国家科技攻关项目1项,国家火炬计划项目3项,国家重点新产品2项;省重大科技专项4项,省科技攻关项目8项,产业化项目6项,仪器设计重大科技专项1项。这将为公司下一步不断的发展创造了良好的基础。
    自2013年3月底我国出现H7N9流感疫情以来,公司一直密切关注疫情的发展,2013年5月国内首家从世界卫生组织认可的实验室取得了H7N9流感疫苗研发用毒株,正式启动H7N9流感疫苗的研制,并于12月底完成了H7N9流感疫苗的研发并成为国内首家申报临床研究的企业,2014年1月获得临床申请受理,2月份公司研制的H7N9流感疫苗被中国食品药品检定研究院检验合格,目前国家食品药品监督管理总局正在进行审评,审评通过后将颁发临床试验批件。3、品牌和规模优势
    公司经过十多年高速发展,目前生产规模、市场占有率均居行业前列,成为血液制品、疫苗产品行业的龙头企业。“华兰”品牌在2011年被评为中国驰名商标并在业内享有较高的知名度和美誉度。2008年至今,公司凭借品牌优势使得流感病毒裂解疫苗连续多年来市场占有率稳居国内首位。4、管理团队优势
    公司核心管理团队成员绝大多数为公司创业团队成员,在公司任职20多年以上,且由基层做起,对公司有很高的忠诚度。经营团队在生物医药行业积累了丰富的市场、生产、管理、技术经验,对行业发展趋势和市场需求有较强的把握能力。公司在发展壮大的同时,注重培养并留住了一批新的研发技术人员和业务骨干,并引进技术、财务等方面的专业人才,构建并进一步完善了现代公司法人治理结构,管理团队彼此之间沟通顺畅、配合默契,对公司未来发展及行业前景有着共同理念,形成了团结、高效、务实的经营管理理念。五、投资状况分析1、对外股权投资情况(1)对外投资情况□ 适用 √ 不适用公司报告期无对外投资。(2)持有金融企业股权情况□ 适用 √ 不适用
                                                                           华兰生物工程股份有限公司 2014 年半年度报告全文公司报告期未持有金融企业股权。(3)证券投资情况□ 适用 √ 不适用公司报告期不存在证券投资。2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况√ 适用 □ 不适用
                                                                                                                  单位:万元
                                                                                      本期实际 计提减值               报告期实
    受托人名              是否关联              委托理财                       报酬确定
           关联关系              产品类型              起始日期 终止日期              收回本金 准备金额 预计收益 际损益金
    称                   交易                  金额                           方式
                                                                                        金额     (如有)                额
                                                       2012 年   2014 年
    中国银行 非关联方 否             银行理财      9,000 11 月 29 05 月 29 约定              9,000          0   1,147.5     344.86
                                                       日        日
                                                       2014 年   2015 年
    华澳信托 非关联方 否             信托产品     10,000 02 月 26 02 月 25 约定                             0    1,000      504.11
                                                       日        日
                                                       2013 年   2014 年
    中融信托 非关联方 否             信托产品      9,000 10 月 17 10 月 17 约定                             0      855             0
                                                       日        日
                                                       2014 年   2015 年
    浦发银行 非关联方 否             银行理财     35,000 01 月 23 01 月 23 约定                             0    2,485             0
                                                       日        日
                                                       2012 年   2014 年
    浦发银行 非关联方 否             银行理财     12,000 12 月 19 06 月 19 约定             12,000          0 1,385.73            456
                                                       日        日
                                                       2013 年   2014 年
    浦发银行 非关联方 否             银行理财      4,300 12 月 31 04 月 10 约定              4,300          0    73.04       73.04
                                                       日        日
                                                       2014 年   2014 年
    浦发银行 非关联方 否             银行理财      4,100 04 月 17 10 月 20 约定                             0   129.54             0
                                                       日        日
                                                       2013 年   2014 年
    招商银行 非关联方 否             银行理财     10,000 02 月 07 02 月 07 约定             10,000          0      900       122.5
                                                       日        日
    招商银行 非关联方 否             银行理财     10,000 2013 年     2014 年   约定         10,000          0      900       217.5
                                                                     华兰生物工程股份有限公司 2014 年半年度报告全文
                                                03 月 18 03 月 18
                                                日         日
                                                2014 年    2015 年
    招商银行 非关联方 否      银行理财        10,000 02 月 21 02 月 20 约定                       0       905    301.67
                                                日         日
                                                2014 年    2014 年
    招商银行 非关联方 否      银行理财         1,200 03 月 21 03 月 28 约定           1,200       0      0.81      0.81
                                                日         日
                                                2014 年    2014 年
    招商银行 非关联方 否      银行理财         2,500 04 月 08 04 月 15 约定           2,500       0      1.54      1.54
                                                日         日
                                                2014 年    2014 年
    招商银行 非关联方 否      银行理财         1,000 04 月 21 04 月 28 约定           1,000       0      0.59      0.59
                                                日         日
                                                2014 年    2014 年
    招商银行 非关联方 否      银行理财          700 05 月 05 05 月 12 约定             700        0       0.4       0.4
                                                日         日
                                                2014 年    2014 年
    招商银行 非关联方 否      银行理财          550 05 月 19 05 月 26 约定             550        0      0.31      0.31
                                                日         日
                                                2014 年    2014 年
    招商银行 非关联方 否      银行理财         1,000 06 月 04 06 月 11 约定           1,000       0      0.55      0.55
                                                日         日
                                                2014 年    2014 年
    招商银行 非关联方 否      银行理财          500 06 月 13 06 月 20 约定             500        0      0.34      0.34
                                                日         日
    合计                                  120,850        --         --      --       52,750           9,785.35 2,024.22
    委托理财资金来源                     公司自有资金
    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
                                     2014 年 03 月 26 日有)委托理财审批股东会公告披露日期(如
                                     2014 年 04 月 28 日有)(2)衍生品投资情况□ 适用 √ 不适用公司报告期不存在衍生品投资。
                                                                            华兰生物工程股份有限公司 2014 年半年度报告全文(3)委托贷款情况√ 适用 □ 不适用
                                                                                                                      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
    新乡平原新区发展建设有限公司                       否                15,000        7.96%                      项目工程款
                                                                                           湖投资有限公司
    合计                                                     --          15,000        --               --                --
    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)              2014 年 01 月 24 日
    委托贷款审批股东会公告披露日期(如有)              -3、募集资金使用情况4、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                                           单位:元
                                   主要产品或服
    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
                                           务
    华兰生物                          生产各类疫
                                                  100,000,00 904,321,151 857,585,7 22,849,58 -12,555,274. -11,930,729.6
    疫苗有限    子公司     医药制造 苗、基因工程
                                                  0.00                  .34        69.30       6.19             27              6
    公司                              生物产品华兰生物
                                  血液制品生产 200,000,00 525,736,840 362,427,3 135,644,5 71,538,138. 68,200,379.1
    工程重庆    子公司     医药制造
                                  销售            0.00                  .92        62.42      65.01             07              5有限公司5、非募集资金投资的重大项目情况√ 适用 □ 不适用
                                                                                                                      单位:万元
                                                                 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                 2,975                 19,882               75.00% 暂无收益
    合计                              20,000                 2,975                 19,882          --                    --
                                                                   华兰生物工程股份有限公司 2014 年半年度报告全文六、对 2014 年 1-9 月经营业绩的预计2014 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2014 年 1-9 月归属于上市公司股东的净利润变
                                                                        10.00%   至                         20.00%动幅度2014 年 1-9 月归属于上市公司股东的净利润变
                                                                   38,562.88     至                       42,068.59动区间(万元)2013 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                          35,057.16元)
    业绩变动的原因说明                             主要原因是公司销售收入及非经常性损益较上年同期增长所致。七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用八、董事会对上年度“非标准审计报告”相关情况的说明□ 适用 √ 不适用九、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
         2014年4月28日召开的2013年度股东大会审议通过的2013年年度权益分派方案为:以公司现有总股本580,914,800股为基数,向全体股东每10股派4.00元人民币现金(含税),该权益分派方案已于2014年6月20日实施完毕。
                                               现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:              是
    分红标准和比例是否明确和清晰:                            是
    相关的决策程序和机制是否完备:                            是
    独立董事是否履职尽责并发挥了应有的作用:                  是中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                          是否得到了充分保护:现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                          不适用明:十、本报告期利润分配或资本公积金转增股本预案□ 适用 √ 不适用公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。
                                                            华兰生物工程股份有限公司 2014 年半年度报告全文十一、报告期内接待调研、沟通、采访等活动登记表√ 适用 □ 不适用
                                                                                     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
                                                                  海通证券周锐、郑
                                                                  琴;长江证券刘舒
                                                                  畅、张琎;国联安
                                                                  基金宋晗;大成基
                                                                  金施永辉;长信基
                                                                  金张佳荣;人保资
                                                                  产田刚;安信基金
                                                                                     行业发展情况、公司研发
                                                                  张磊;海通自营黄
                                                                                     生产情况及公司世界卫生
    2014 年 04 月 21 日 公司办公楼    实地调研       机构             晓明;爱建证券章
                                                                                     组织预认证的进展情况
                                                                  孝林;合众资产金
                                                                                     等。
                                                                  妍;阳光保险胡祚
                                                                  杰;第一创业证券
                                                                  许均华;海通资管
                                                                  刘彬;中丹医疗基
                                                                  金范思宇;璟琦投
                                                                  资王磊;方正证券
                                                                  自营卫雯清等。
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文
                                          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、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、破产重整相关事项□ 适用 √ 不适用公司报告期未发生破产重整相关事项。五、公司股权激励的实施情况及其影响√ 适用 □ 不适用
    公司于2013年5月27日分别召开第五届董事会第二次会议和第五届监事会第二会议,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,并于2013年5月29日披露了上述事项,其后公司向中国证监会上报了申请备案材料;为使公司股权激励计划更加完善,根据证监会的相关反馈意见,公司对限制性股票激励计划草案的部分内容进行了修订并报送证监会进行了备案;2013年7月初,公司报送的草案经证监会备案无异议;激励计划经中国证监会备案无异议后,2013年7月19日召开第五届董事会第三次会议和第五届监事会第三次会议,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(草案修订稿)》及其摘要;公司于2013年8月16日以现场表决和网络表决相结合的方式召开了2013年第一次临时股东大会,会议审议通过了股权激励相关议案;按照股东大会的授权,公司于2013年8月28日召开第五届董事会第五次会议审议通过了股权激励计划授予的相关事项,董事会确定授予日为2013年8月28日,并向激励32名激励对象限制性股票4,710,000股,授予价格为12.19元/股。公司于2013年9月13日办理完毕限制性股票登记手续,授予股份的上市日期为2013年9月18日。详细情况参见2013年7月23日刊登于《证券时报》和巨潮资讯网(http://www.cninfo.com.cn)上的《华兰生物限制性股票激励计划(草案修订稿)》及刊登于2013年9月16日《证券时报》和巨潮资讯网(http://www.cninfo.com.cn)上的《华兰生物
                                                                  华兰生物工程股份有限公司 2014 年半年度报告全文股权激励计划限制性股票授予结果公告》(公告编号:2013-047);公司于2014年7月17日召开五届十一次董事会和第五届第九次监事会,审议通过了《关于回购注销已离职股权激励对象所持已授权但尚未解锁的限制性股票的议案》和《关于向激励对象授予预留限制性股票的议案》,回购注销了离职股权对象8万股限制性股票并向52名激励对象授予了47万股限制性股票,详细情况参见公司刊登于《证券时报》和巨潮资讯网(http://www.cninfo.com.cn)上的《关于回购注销部分不符合激励条件的激励对象已获授但尚未解锁的限制性股票的公告》和《关于向激励对象授予预留限制性股票的公告》。六、重大关联交易1、与日常经营相关的关联交易□ 适用 √ 不适用公司报告期未发生与日常经营相关的关联交易。2、资产收购、出售发生的关联交易□ 适用 √ 不适用公司报告期未发生资产收购、出售的关联交易。3、共同对外投资的关联交易□ 适用 √ 不适用公司报告期未发生共同对外投资的关联交易。4、关联债权债务往来□ 适用 √ 不适用公司报告期不存在关联债权债务往来。5、其他重大关联交易□ 适用 √ 不适用公司报告期无其他重大关联交易。七、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√ 适用 □ 不适用
               承诺事项                 承诺方        承诺内容         承诺时间        承诺期限     履行情况
    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动报告书中所作承
                                     不适用        不适用                          不适用         不适用诺
    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
    首次公开发行或再融资时所作承诺       实际控制人                     2004 年 06 月 25 长期有效     正在严格履行
                                                   争引起的损害
                                                     华兰生物工程股份有限公司 2014 年半年度报告全文
                                      本公司及其他     日                                中
                                      股东利益,本公
                                      司实际控制人
                                      安康先生承诺:
                                      "作为本公司实
                                      际控制人期间,
                                      不在与本公司
                                      构成同业竞争
                                      的其他公司任
                                      职,在其经营业
                                      务中将不会利
                                      用其在本公司
                                      及本公司股东
                                      中的地位从事
                                      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
                                                       2012 年 08 月 29                  正在严格履行
    其他对公司中小股东所作承诺   董事会   程》的规定,在                      2012-2014 年
                                                       日                                中
                                      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
                                                           华兰生物工程股份有限公司 2014 年半年度报告全文
                                            金方式累计分
                                            配的利润不少
                                            于该三年实现
                                            的年均可分配
                                            利润的 30%。
                                            3、未来三年
                                            (2012-2014
                                            年)公司原则上
                                            每年度进行一
                                            次现金分红,公
                                            司董事会可以
                                            根据公司盈利
                                            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                   是未完成履行的具体原因及下一步计划
                                   不适用(如有)八、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 2014 年半年度报告全文九、处罚及整改情况□ 适用 √ 不适用公司报告期不存在处罚及整改情况。十、其他重大事项的说明√ 适用 □ 不适用
    2014年6月18日,财政部、国家税务总局发布了《关于简并增值税征收率政策的通知》财税[2014]57号(以下简称“本通知”):“为进一步规范税制、公平税负,经国务院批准,决定简并和统一增值税征收率,将6%和4%的增值税征收率统一调整为3%。”
    公司及下属单采血浆子公司、公司全资子公司华兰生物工程重庆有限公司及下属单采血浆子公司以及控股子公司华兰生物疫苗有限公司(以下称“公司及下属子公司”)属于“财税〔2009〕9号文件第二条第(三)项第4目(用微生物、微生物代谢产物、动物毒素、人或动物的血液或组织制成的生物制品)”中所列的一般纳税人,适用本通知第二条:财税〔2009〕9号文件第二条第(三)项和第三条“依照6%征收率”调整为“依照3%征收率”,自2014年7月1日起增值税征收率将由6%调整为3%。增值税税率调整后将进一步降低公司税负,对2014年及以后年度经营业绩产生积极影响。
                                                                          华兰生物工程股份有限公司 2014 年半年度报告全文
                                       第六节股份变动及股东情况一、股份变动情况
                                                                                                                          单位:股
                                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       4,793,193       0.83%                                       -77,163     -77,163 4,716,030         0.81%
    3、其他内资持股          4,793,193       0.83%                                       -77,163     -77,163 4,716,030         0.81%
       境内自然人持股    4,793,193       0.83%                                       -77,163     -77,163 4,716,030         0.81%
                         576,121,6                                                                          576,198,7
    二、无限售条件股份                      99.17%                                        77,163     77,163                   99.19%
                                  07                                                                                 70
                         576,121,6                                                                          576,198,7
    1、人民币普通股                         99.17%                                        77,163     77,163                   99.19%
                                  07                                                                                 70
                         580,914,8                                                                          580,914,8
    三、股份总数                           100.00%                                              0           0                 100.00%
                                  00                                                                                 00股份变动的原因□ 适用 √ 不适用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
                                                                 报告期末表决权恢复的优先
    报告期末普通股股东总数                                  50,588                                                                   0
                                                                 股股东总数(如有) 参见注 8)
                                        持股 5%以上的股东或前 10 名股东持股情况
    股东名称          股东性质           持股比例       报告期 报告期 持有有 持有无                 质押或冻结情况
                                                                     华兰生物工程股份有限公司 2014 年半年度报告全文
                                                   末持股 内增减 限售条 限售条
                                                    数量      变动情 件的股 件的股       股份状态       数量
                                                               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           17.68%                          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             15.14%                          0
                                                        15                         15司
    香港科康有限公                                      76,889,                    76,889,
                 境外法人                 13.24%                          0
    司                                                     088                        088
    新乡市世辰生物                                      21,247,                    21,247,
                 境内非国有法人            3.66%                          0
    技术有限公司                                           640                        640中国工商银行-
    汇添富均衡增长                                      9,999,9                    9,999,9
                 境内非国有法人            1.72%                          0
    股票型证券投资                                          47                         47基金兴业银行股份有
    限公司-兴全趋                                      7,831,1                    7,831,1
                 境内非国有法人            1.35%                          0
    势投资混合型证                                          57                         57券投资基金中国工商银行股份有限公司-汇
                                                    5,999,9                    5,999,9
    添富医药保健股 境内非国有法人              1.03%                          0
                                                        76                         76票型证券投资基金
    全国社保基金一                                      4,503,7                    4,503,7
                 境内非国有法人            0.78%                          0
    一零组合                                                37                         37
    全国社保基金四                                      3,608,1                    3,608,1
                 境内非国有法人            0.62%                          0
    一八组合                                                46                         46中国民生银行股份有限公司-银
                                                    3,419,9                    3,419,9
    华深证 100 指数 境内非国有法人             0.59%                          0
                                                        13                         13分级证券投资基金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,全国社保基金一一零组合与全国社保基金四一八
                                  组合同属于社保基金理事会旗下的投资组合,未知其他股东之间是否存在关联关系,是
                                                                   华兰生物工程股份有限公司 2014 年半年度报告全文
                                  否属于一致行动人。
                                           前 10 名无限售条件股东持股情况
                                                                                             股份种类
              股东名称                     报告期末持有无限售条件股份数量
                                                                                     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                                             21,247,640 人民币普通股           21,247,640中国工商银行-汇添富均衡增长
                                                                        9,999,947 人民币普通股            9,999,947股票型证券投资基金兴业银行股份有限公司-兴全趋
                                                                        7,831,157 人民币普通股            7,831,157势投资混合型证券投资基金中国工商银行股份有限公司-汇
    添富医药保健股票型证券投资基                                            5,999,976 人民币普通股            5,999,976金
    全国社保基金一一零组合                                                  4,503,737 人民币普通股            4,503,737
    全国社保基金四一八组合                                                  3,608,146 人民币普通股            3,608,146中国民生银行股份有限公司-银
                                                                        3,419,913 人民币普通股            3,419,913华深证 100 指数分级证券投资基金
                                  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-汇添富均前 10 名无限售流通股股东之间,
                                  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以及前 10 名无限售流通股股东和
                                  为汇添富基金管理有限公司旗下基金,全国社保基金一一零组合与全国社保基金四一八前 10 名股东之间关联关系或一致
                                  组合同属于社保基金理事会旗下的投资组合,未知其他股东之间是否存在关联关系,是行动的说明
                                  否属于一致行动人。前十大股东参与融资融券业务股
                                  不适用东情况说明(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 √ 否公司股东在报告期内未进行约定购回交易。三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更□ 适用 √ 不适用公司报告期实际控制人未发生变更。
                                         华兰生物工程股份有限公司 2014 年半年度报告全文
                           第七节优先股相关情况一、报告期内优先股的发行与上市情况□ 适用 √ 不适用二、公司优先股股东数量及持股情况□ 适用 √ 不适用三、优先股回购或转换情况1、优先股回购情况□ 适用 √ 不适用2、优先股转换情况□ 适用 √ 不适用四、优先股表决权的恢复、行使情况□ 适用 √ 不适用五、优先股所采取的会计政策及理由□ 适用 √ 不适用
                                                                    华兰生物工程股份有限公司 2014 年半年度报告全文
                           第八节董事、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 2013 年年报。二、公司董事、监事、高级管理人员变动情况√ 适用 □ 不适用
    姓名           担任的职务          类型        日期                               原因
                                               2014 年 04 月 16
    王莉婷          独立董事         任期满离任                       连续任职已满六年
                                               日
                                               2014 年 04 月 16
    李德新          独立董事         任期满离任                       连续任职已满六年
                                               日
                                               2014 年 04 月 16
    章金刚          独立董事         聘任                             新聘独立董事
                                               日
                                               2014 年 04 月 16
    田莉军          独立董事         聘任                             新聘独立董事
                                               日
                                                          华兰生物工程股份有限公司 2014 年半年度报告全文
                                     第九节财务报告一、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                                       828,547,041.08                         1,035,311,503.25
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                        33,886,490.55                           62,661,861.40
    应收账款                                       157,967,129.55                          170,710,176.97
    预付款项                                       107,899,114.84                           82,845,091.05
    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                                       4,650,816.53                            2,509,171.20
    买入返售金融资产
    存货                                           457,106,877.32                          342,588,796.14
    一年内到期的非流动资产
    其他流动资产                                   831,000,000.00                          658,000,000.00
    流动资产合计                                       2,421,057,469.87                        2,354,626,600.01
                                华兰生物工程股份有限公司 2014 年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           39,820,571.47                         40,094,602.70
    投资性房地产
    固定资产              773,448,374.40                        807,062,269.33
    在建工程              229,376,026.84                        184,340,318.65
    工程物资
    固定资产清理
    生产性生物资产            841,630.02                          1,961,961.02
    油气资产
    无形资产              134,222,563.60                        135,855,861.74
    开发支出
    商誉
    长期待摊费用            3,328,883.00                          3,444,439.00
    递延所得税资产         13,918,260.24                         15,929,886.10
    其他非流动资产                                              100,000,000.00
    非流动资产合计           1,194,956,309.57                     1,288,689,338.54
    资产总计                 3,616,013,779.44                     3,643,315,938.55流动负债:
    短期借款               60,000,000.00                        150,000,000.00
    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
    应付账款               92,143,789.19                         83,051,891.60
    预收款项               28,459,705.56                         11,877,134.01
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬              631,430.64                           264,598.18
    应交税费               16,620,215.62                         29,125,221.57
                                          华兰生物工程股份有限公司 2014 年半年度报告全文
    应付利息
    应付股利
    其他应付款                      58,185,440.37                         58,231,319.85
    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                        256,040,581.38                        332,550,165.21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                            256,040,581.38                        332,550,165.21所有者权益(或股东权益):
    实收资本(或股本)             580,914,800.00                        580,914,800.00
    资本公积                       348,611,062.03                        348,611,062.03
    减:库存股
    专项储备
    盈余公积                       247,742,357.39                        247,742,357.39
    一般风险准备
    未分配利润                    1,953,377,592.84                     1,900,142,349.33
    外币报表折算差额
    归属于母公司所有者权益合计         3,130,645,812.26                     3,077,410,568.75
    少数股东权益                   229,327,385.80                        233,355,204.59
    所有者权益(或股东权益)合计       3,359,973,198.06                     3,310,765,773.34负债和所有者权益(或股东权益)总
                                   3,616,013,779.44                     3,643,315,938.55计
                                                               华兰生物工程股份有限公司 2014 年半年度报告全文
    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:王建体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                                             398,077,286.09                          690,546,554.50
    交易性金融资产
    应收票据                                              33,536,490.55                           23,436,200.00
    应收账款                                              71,891,939.48                           55,034,074.75
    预付款项                                              73,117,613.15                           45,515,855.68
    应收利息
    应收股利
    其他应收款                                            58,935,063.62                          110,933,905.48
    存货                                                 205,440,308.03                          203,202,794.70
    一年内到期的非流动资产
    其他流动资产                                         690,000,000.00                          295,000,000.00
    流动资产合计                                            1,530,998,700.92                        1,423,669,385.11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                                         642,687,268.58                          642,961,299.81
    投资性房地产
    固定资产                                             200,824,656.53                          213,083,308.47
    在建工程                                             203,665,725.22                          173,308,464.61
    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                                              63,767,203.31                           65,026,217.09
    开发支出
    商誉
                                    华兰生物工程股份有限公司 2014 年半年度报告全文
    长期待摊费用                3,328,883.00                          3,444,439.00
    递延所得税资产              3,489,703.36                          3,489,703.36
    其他非流动资产                                                  100,000,000.00
    非流动资产合计               1,123,142,500.00                     1,206,692,492.34
    资产总计                     2,654,141,200.92                     2,630,361,877.45流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款                   63,074,730.31                         63,485,898.37
    预收款项                    5,324,249.00                          3,500,858.00
    应付职工薪酬                  449,586.00                           156,336.00
    应交税费                   21,713,386.09                         21,123,726.59
    应付利息
    应付股利
    其他应付款                 28,735,549.85                           276,771.90
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                  119,297,501.25                         88,543,590.86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                      119,297,501.25                         88,543,590.86所有者权益(或股东权益):
    实收资本(或股本)        580,914,800.00                        580,914,800.00
    资本公积                  357,358,859.54                        357,358,859.54
    减:库存股
    专项储备
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文
    盈余公积                                             247,742,357.39                          247,742,357.39
    一般风险准备
    未分配利润                                          1,348,827,682.74                        1,355,802,269.66
    外币报表折算差额
    所有者权益(或股东权益)合计                             2,534,843,699.67                        2,541,818,286.59负债和所有者权益(或股东权益)总
                                                         2,654,141,200.92                        2,630,361,877.45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:王建体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                                            528,915,698.12                          505,481,372.45
    其中:营业收入                                       528,915,698.12                          505,481,372.45
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                            260,456,478.43                          249,805,047.17
    其中:营业成本                                       177,510,165.40                          180,696,093.75
           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                                   4,769,885.94                            3,599,470.98
           销售费用                                         6,934,078.75                            6,782,009.22
           管理费用                                        80,132,106.38                           73,789,054.77
           财务费用                                        -16,248,738.33                          -20,263,713.94
           资产减值损失                                     7,358,980.29                            5,202,132.39
    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 2014 年半年度报告全文
            投资收益(损失以“-”号
                                                            19,968,157.93                         15,137,658.01填列)
            其中:对联营企业和合营
                                                              -274,031.23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)                         288,427,377.62                        270,813,983.29
       加:营业外收入                                       45,309,965.19                          4,418,641.86
       减:营业外支出                                         217,088.64                            347,420.94
            其中:非流动资产处置损
                                                                98,510.67                             12,047.20失四、利润总额(亏损总额以“-”号填
                                                           333,520,254.17                        274,885,204.21列)
       减:所得税费用                                       51,946,909.45                         47,065,253.94
    五、净利润(净亏损以“-”号填列)                         281,573,344.72                        227,819,950.27
       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                          285,601,163.51                        230,996,173.25
       少数股东损益                                         -4,027,818.79                         -3,176,222.98
    六、每股收益:                                     --                                    --
       (一)基本每股收益                                         0.4916                                0.4009
       (二)稀释每股收益                                         0.4916                                0.4009七、其他综合收益
    八、综合收益总额                                           281,573,344.72                        227,819,950.27
       归属于母公司所有者的综合收益
                                                           285,601,163.51                        230,996,173.25总额
       归属于少数股东的综合收益总额                         -4,027,818.79                         -3,176,222.98
    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:王建体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                                               372,340,703.29                        299,762,867.86
       减:营业成本                                        136,490,010.43                        104,753,888.17
                                                               华兰生物工程股份有限公司 2014 年半年度报告全文
           营业税金及附加                                   3,115,777.44                          2,496,165.63
           销售费用                                         3,186,729.21                          1,206,108.24
           管理费用                                        26,782,308.58                         18,643,341.33
           财务费用                                       -17,568,317.40                        -22,326,426.94
           资产减值损失                                     1,029,159.86                          1,017,871.01
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填
                                                            8,215,705.22                          4,736,541.10列)
           其中:对联营企业和合营企
                                                             -274,031.23业的投资收益
    二、营业利润(亏损以“-”号填列)                        227,520,740.39                        198,708,461.52
       加:营业外收入                                      34,595,699.33                           894,109.20
       减:营业外支出                                        101,721.75                              12,607.20
           其中:非流动资产处置损失                            96,211.33                             12,047.20三、利润总额(亏损总额以“-”号填
                                                          262,014,717.97                        199,589,963.52列)
       减:所得税费用                                      36,623,384.89                         29,938,494.53
    四、净利润(净亏损以“-”号填列)                        225,391,333.08                        169,651,468.99
    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                                          225,391,333.08                        169,651,468.99
    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:王建体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                       572,583,573.74                        530,849,923.13
       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 2014 年半年度报告全文
    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
    收到其他与经营活动有关的现金    73,870,247.69                        50,814,299.26
    经营活动现金流入小计                646,453,821.43                       581,664,222.39
    购买商品、接受劳务支付的现金   209,499,968.83                       180,875,064.38
    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
                                     58,870,819.69                        53,049,643.72金
    支付的各项税费                 113,712,640.03                        54,889,114.16
    支付其他与经营活动有关的现金    52,680,875.11                        71,809,343.75
    经营活动现金流出小计                434,764,303.66                       360,623,166.01
    经营活动产生的现金流量净额          211,689,517.77                       221,041,056.38二、投资活动产生的现金流量:
    收回投资收到的现金             568,000,000.00                       532,000,000.00
    取得投资收益所收到的现金        20,242,189.16                        15,137,658.01
    处置固定资产、无形资产和其他
                                       169,038.46                             64,500.00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                588,411,227.62                       547,202,158.01
    购建固定资产、无形资产和其他
                                     64,235,649.96                        90,805,734.82长期资产支付的现金
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文
       投资支付的现金                                     641,000,000.00                         637,000,000.00
       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                                      705,235,649.96                         727,805,734.82
    投资活动产生的现金流量净额                                -116,824,422.34                        -180,603,576.81三、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
       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
       偿还债务支付的现金                                  90,000,000.00
       分配股利、利润或偿付利息支付
                                                          206,850,848.32                          61,002,146.65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                                      296,850,848.32                          61,002,146.65
    筹资活动产生的现金流量净额                               -296,850,848.32                          78,997,853.35四、汇率变动对现金及现金等价物的
                                                               12,293.23                              -46,046.89影响
    五、现金及现金等价物净增加额                             -201,973,459.66                         119,389,286.03
       加:期初现金及现金等价物余额                      1,027,260,672.95                        742,664,536.95
    六、期末现金及现金等价物余额                              825,287,213.29                         862,053,822.98
    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:王建体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 2014 年半年度报告全文
    销售商品、提供劳务收到的现金   368,652,730.99                        387,783,381.07
    收到的税费返还
    收到其他与经营活动有关的现金   115,060,247.91                         26,498,247.78
    经营活动现金流入小计                483,712,978.90                        414,281,628.85
    购买商品、接受劳务支付的现金   129,246,694.01                        110,667,700.83
    支付给职工以及为职工支付的现
                                     15,943,685.27                         15,926,924.85金
    支付的各项税费                  64,537,727.32                         35,649,702.80
    支付其他与经营活动有关的现金    20,705,012.39                         24,392,492.41
    经营活动现金流出小计                230,433,118.99                        186,636,820.89
    经营活动产生的现金流量净额          253,279,859.91                        227,644,807.96二、投资活动产生的现金流量:
    收回投资收到的现金             205,000,000.00                        440,000,000.00
    取得投资收益所收到的现金          8,489,736.45                         4,736,541.10
    处置固定资产、无形资产和其他
                                        169,038.46                           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                213,658,774.91                        444,951,041.10
    购建固定资产、无形资产和其他
                                     49,284,624.29                         61,084,698.18长期资产支付的现金
    投资支付的现金                 500,000,000.00                        410,000,000.00
    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                549,284,624.29                        521,084,698.18
    投资活动产生的现金流量净额          -335,625,849.38                       -76,133,657.08三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金
    发行债券收到的现金
    收到其他与筹资活动有关的现金筹资活动现金流入小计
    偿还债务支付的现金
                                                                       华兰生物工程股份有限公司 2014 年半年度报告全文
       分配股利、利润或偿付利息支付
                                                               204,685,848.32                                 57,620,480.00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                                           204,685,848.32                                 57,620,480.00
    筹资活动产生的现金流量净额                                     -204,685,848.32                                -57,620,480.00四、汇率变动对现金及现金等价物的
                                                                    13,221.89                                     -46,035.05影响
    五、现金及现金等价物净增加额                                   -287,018,615.90                                93,844,635.83
       加:期初现金及现金等价物余额                            682,699,844.20                               485,366,547.51
    六、期末现金及现金等价物余额                                   395,681,228.30                               579,211,183.34
    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:王建体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)
                             580,914 348,611,                   247,742             1,900,14          233,355,2 3,310,765,一、上年年末余额
                              ,800.00   062.03                   ,357.39            2,349.33             04.59       773.34
       加:会计政策变更
           前期差错更正
           其他
                             580,914 348,611,                   247,742             1,900,14          233,355,2 3,310,765,二、本年年初余额
                              ,800.00   062.03                   ,357.39            2,349.33             04.59       773.34
    三、本期增减变动金额(减少                                                          53,235,2          -4,027,81 49,207,424
    以“-”号填列)                                                                      43.51                8.79          .72
                                                                                    285,601,          -4,027,81 281,573,34(一)净利润
                                                                                     163.51                8.79        4.72(二)其他综合收益
                                                                                    285,601,          -4,027,81 281,573,34上述(一)和(二)小计
                                                                                     163.51                8.79        4.72(三)所有者投入和减少资本
                                                                       华兰生物工程股份有限公司 2014 年半年度报告全文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
                                                                                   -232,36                      -232,365,9(四)利润分配
                                                                                   5,920.00                         20.001.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                                                          -232,36                      -232,365,9
    配                                                                                 5,920.00                         20.004.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
                                580,914 348,611,                247,742            1,953,37          229,327,3 3,359,973,四、本期期末余额
                                ,800.00   062.03                ,357.39            7,592.84             85.80      198.06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,                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: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 2014 年半年度报告全文
          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 4,710,0 57,273,8       34,877,       382,839,        226,109.7 479,926,95
    以“-”号填列)               00.00     30.00     392.05         623.00               1          4.76
                                                                475,337,        226,109.7 475,563,60(一)净利润
                                                                  495.05               1          4.76(二)其他综合收益
                                                                475,337,        226,109.7 475,563,60上述(一)和(二)小计
                                                                  495.05               1          4.76
                             4,710,0 57,273,8                                               61,983,830(三)所有者投入和减少资本
                               00.00     30.00                                                     .00
                             4,710,0 52,704,9                                               57,414,9001.所有者投入资本
                               00.00     00.00                                                     .002.股份支付计入所有者权益的金额
                                       4,568,93                                             4,568,930.3.其他
                                           0.00                                                    00
                                                  34,877,       -92,497,                    -57,620,48(四)利润分配
                                                   392.05         872.05                          0.00
                                                  34,877,       -34,877,1.提取盈余公积
                                                   392.05         392.052.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
                                                                   华兰生物工程股份有限公司 2014 年半年度报告全文
                             580,914 348,611,                 247,742          1,900,14              233,355,2 3,310,765,四、本期期末余额
                              ,800.00   062.03                 ,357.39         2,349.33                 04.59        773.34
    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:王建体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
                              580,914,80 357,358,85                      247,742,35                 1,355,802, 2,541,818,一、上年年末余额
                                    0.00         9.54                          7.39                    269.66        286.59
       加:会计政策变更
           前期差错更正
           其他
                              580,914,80 357,358,85                      247,742,35                 1,355,802, 2,541,818,二、本年年初余额
                                    0.00         9.54                          7.39                    269.66        286.59
    三、本期增减变动金额(减少                                                                         -6,974,586. -6,974,586.
    以“-”号填列)                                                                                             92         92
                                                                                                    225,391,33 225,391,33(一)净利润
                                                                                                            3.08       3.08(二)其他综合收益
                                                                                                    225,391,33 225,391,33上述(一)和(二)小计
                                                                                                            3.08       3.08(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
                                                                                                    -232,365,9 -232,365,9(四)利润分配
                                                                                                         20.00        20.001.提取盈余公积2.提取一般风险准备
                                                                                                    -232,365,9 -232,365,93.对所有者(或股东)的分配
                                                                                                         20.00        20.00
                                                                    华兰生物工程股份有限公司 2014 年半年度报告全文4.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
                              580,914,80 357,358,85                      247,742,35             1,348,827, 2,534,843,四、本期期末余额
                                     0.00        9.54                           7.39               682.74         699.67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
                                576,204,80 300,085,02                    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(减少以 4,710,000. 57,273,830                       34,877,392            256,276,04 353,137,27
    “-”号填列)                         00          .00                           .05                    8.46         0.51
                                                                                               348,773,92 348,773,92(一)净利润
                                                                                                        0.51         0.51(二)其他综合收益
                                                                                               348,773,92 348,773,92上述(一)和(二)小计
                                                                                                        0.51         0.51
                                4,710,000. 57,273,830                                                          61,983,830(三)所有者投入和减少资本
                                       00          .00                                                                .00
                                4,710,000. 52,704,900                                                          57,414,9001.所有者投入资本
                                       00          .00                                                                .002.股份支付计入所有者权益的金额
                                                                  华兰生物工程股份有限公司 2014 年半年度报告全文
                                           4,568,930.                                                    4,568,930.3.其他
                                                  00                                                            00
                                                                        34,877,392          -92,497,87 -57,620,48(四)利润分配
                                                                               .05               2.05         0.00
                                                                        34,877,392          -34,877,391.提取盈余公积
                                                                               .05               2.052.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(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
                              580,914,80 357,358,85                     247,742,35          1,355,802, 2,541,818,四、本期期末余额
                                    0.00        9.54                          7.39             269.66       286.59
    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:王建体三、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2013年12月31日,本公司股本总数58,091.48万股,公司注册资本为58,091.48万元。
    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
                                                                  华兰生物工程股份有限公司 2014 年半年度报告全文增6股,转增后总股本增至36,012.80万股,已经天健光华(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。
       根据公司于 2013 年8月 16日召开的2013年第一次临时股东大会决议通过的《华兰生物工程股份有限公司限制性股票激励计划(草案修订稿)》和修改后章程的规定,将限制性股票471万股授予符合授予条件的部分董事(不含独立董事)、高级管理人员、中层管理人员及核心技术(业务)人员32人,每股面值人民币1.00元。变更后的股本总数为58,091.48万股,注册资本为人民币58,091.48万元,此次增资事项已经大华会计师事务所(特殊普通合伙)审验,并出具了大华验字[2013]000262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;公司法定代表人:安康。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。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
       1)个别财务报表
       公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
       合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。被合并方存在合并财务报表,则以合并日被合并方合并财务报表所有者权益为基础确定长期股权投资的初始投资成本。
       2)合并财务报表
       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。被合并各方采用的会计政策与本公
                                                               华兰生物工程股份有限公司 2014 年半年度报告全文司不一致的,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,合并成本为本公司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。在合并合同中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,也计入合并成本。
    本公司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;本公司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。
    本公司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。本公司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。
    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,分别就每一单项交易的成本与该交易发生时应享有被投资单位可辨认净资产公允价值的份额进行比较,确定每一单项交易中产生的商誉;在合并财务报表中确认的商誉为每一单项交易中应确认的商誉之和。
    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。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。
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文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即期汇率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即期汇率折算,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即期汇率折算,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即期汇率折算,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即期汇率折算;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即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。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。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(金融负债)
       取得时以公允价值(扣除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)作为初始确认金额,相关的交易费用计入当期损益。
       持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
       处置时,其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
       取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
       持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
                                                               华兰生物工程股份有限公司 2014 年半年度报告全文
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    3)应收款项
    公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、其他应收款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    4)可供出售金融资产
    取得时按公允价值(扣除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)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;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,计入投资损益。
    5)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。(3)金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如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,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    1)所转移金融资产的账面价值;
    2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    1)终止确认部分的账面价值;
    2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(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,则终止确认该金融负债或其一部分;本公司若与债权人签订协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(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。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给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。
                                                              华兰生物工程股份有限公司 2014 年半年度报告全文(5)金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(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工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。(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,如有客观证据表明该金融资产发生减值的,计提减值准备。
    金融资产发生减值的客观证据,包括但不限于:
    1)发行方或债务人发生严重财务困难;
    2)债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
    3)债权人出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
    4)债务人很可能倒闭或进行其他财务重组;
    5)因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
    6)无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量,如该组金融资产的债务人支付能力逐步恶化,或债务人所在国家或地区失业率提高、担保物在其所在地区的价格明显下降、所处行业不景气等;
    7)权益工具发行方经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可能无法收回投资成本;
    8)权益工具投资的公允价值发生严重或非暂时性下跌。10、应收款项坏账准备的确认标准和计提方法单项金额重大并单项计提坏账准备的应收款项:单项金额重大并单项计提坏账准备的应收款项的确认标准:单项金额重大的具体标准为:金额在50万元以上。单项金额重大的应收款项坏账准备的计提方法:单独进行减值测试,按预计未来现金流量现值低于其账面价值的差额计提坏账准备,计入当期损益。单独测试未发生减值的应收款项,将其归入相应组合计提坏账准备。(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或金额标准                        金额在 50 万元以上。
                                                        单独进行减值测试,按预计未来现金流量现值低于其账面
    单项金额重大并单项计提坏账准备的计提方法                价值的差额计提坏账准备,计入当期损益。单独测试未发
                                                        生减值的应收款项,将其归入相应组合计提坏账准备。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                      确定组合的依据
                                      提方法
                                                                    华兰生物工程股份有限公司 2014 年半年度报告全文
                                                          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
    销售货款、应收及暂付款项     账龄分析法
                                                          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)                                         5.00%                                          5.00%
    1-2 年                                                    10.00%                                         10.00%
    2-3 年                                                    30.00%                                         30.00%
    3-4 年                                                    50.00%                                         50.00%
    4-5 年                                                    80.00%                                         80.00%
    5 年以上                                                  100.00%                                        100.00%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、产成品(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
    期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。产成品、库存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;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、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销
                                                              华兰生物工程股份有限公司 2014 年半年度报告全文售价格为基础计算。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。(4)存货的盘存制度盘存制度:永续盘存制
    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
    低值易耗品采用五五摊销法摊销。包装物
    摊销方法:包装物采用五五摊销法摊销。12、长期股权投资(1)投资成本的确定
    1)企业合并形成的长期股权投资,具体会计政策详见本附注二/(五)同一控制下和非同一控制下企业合并的会计处理方法
    2)其他方式取得的长期股权投资以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。(2)后续计量及损益确认
    1)后续计量
    公司对子公司的长期股权投资,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。
    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,采用成本法核算。
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。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差额,不调整长期股权投资的初始投资成本;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差额,计入当期损益。
                                                                 华兰生物工程股份有限公司 2014 年半年度报告全文
         被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表,净利润和其他投资变动为基础进行核算。
         2)损益确认
         成本法下,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,公司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。
         权益法下,投资企业在确认应享有被投资单位的净利润或净亏损时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认,投资企业与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于投资企业的部分,应当予以抵销,在此基础上确认投资损益;在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。
         被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。(3)确定对被投资单位具有共同控制、重大影响的依据
    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,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决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,则视为投资企业能够对被投资单位施加重大影响。(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。重大影响以下的、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,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。
    除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。
    采用成本法核算的长期股权投资,因被投资单位宣告分派现金股利或利润确认投资收益后,考虑长期股权投资是否发生减值。
    长期股权投资减值损失一经确认,不再转回。13、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;
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文
    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。
    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。
    融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;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尚可使用年限两者中较短的期间内计提折旧。
    利用专项储备支出形成的固定资产,按照形成固定资产的成本冲减专项储备,并确认相同金额的累计折旧。该固定资产在以后期间不再计提折旧。
    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                                       5.00% 3.00-19.00
    机器设备                     5-10                                       5.00% 9.00-19.00
    电子设备                     5-10                                       5.00% 9.00-19.00
    运输设备                     5-10                                       5.00% 9.00-19.00(4)固定资产的减值测试方法、减值准备计提方法
    公司在每期末判断固定资产是否存在可能发生减值的迹象。
    固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产
                                                               华兰生物工程股份有限公司 2014 年半年度报告全文预计未来现金流量的现值两者之间较高者确定。
    当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。
    固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。
    固定资产的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。(5)其他说明无14、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,包括工程用物资成本、人工成本、交纳的相关税费、应予资本化的借款费用以及应分摊的间接费用等。本公司的在建工程以项目分类核算。(2)在建工程结转为固定资产的标准和时点
    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,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
    公司在每期末判断在建工程是否存在可能发生减值的迹象。
    在建工程存在减值迹象的,估计其可收回金额。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。
    在建工程的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。15、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
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文他借款费用,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。16、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
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文旧方法进行复核,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。17、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
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形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,无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益。
    在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    2)后续计量
    在取得无形资产时分析判断其使用寿命。
    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。(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。
    经复核,本期期末无形资产的使用寿命及摊销方法与以前估计未有不同。
             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
                                                               华兰生物工程股份有限公司 2014 年半年度报告全文(3)使用寿命不确定的无形资产的判断依据(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,每期末进行减值测试。
    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18、长期待摊费用
    (1)摊销方法
    长期待摊费用在受益期内平均摊销。
    (2)摊销年限
                类别                               摊销年限                              备注
    配电增容及高可靠性供电费                              319、附回购条件的资产转让20、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。
                                                                 华兰生物工程股份有限公司 2014 年半年度报告全文(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。
       最佳估计数分别以下情况处理:
       所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同的,则最佳估计数按照该范围的中间值即上下限金额的平均数确定。
       所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内各种结果发生的可能性不相同的,如或有事项涉及单个项目的,则最佳估计数按照最可能发生金额确定;如或有事项涉及多个项目的,则最佳估计数按各种可能结果及相关概率计算确定。
       本公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,确认的补偿金额不超过预计负债的账面价值。21、股份支付及权益工具(1)股份支付的种类
       本公司的股份支付分为以权益结算的股份支付和以现金结算的股份支付。(2)权益工具公允价值的确定方法
       对于授予的存在活跃市场的期权等权益工具,按照活跃市场中的报价确定其公允价值。对于授予的不存在活跃市场的期权等权益工具,采用期权定价模型等确定其公允价值,选用的期权定价模型考虑以下因素:(1)期权的行权价格;(2)期权的有效期;(3)标的股份的现行价格;(4)股价预计波动率;(5)股份的预计股利;(6)期权有效期内的无风险利率。
       在确定权益工具授予日的公允价值时,考虑股份支付协议规定的可行权条件中的市场条件和非可行权条件的影响。股份支付存在非可行权条件的,只要职工或其他方满足了所有可行权条件中的非市场条件(如服务期限等),即确认已得到服务相对应的成本费用。(3)确认可行权权益工具最佳估计的依据
        等待期内每个资产负债表日,根据最新取得的可行权职工人数变动等后续信息作出最佳估计,修正预计可行权的权益工具数量。在可行权日,最终预计可行权权益工具的数量与实际可行权数量一致。(4)实施、修改、终止股份支付计划的相关会计处理
       以权益结算的股份支付,按授予职工权益工具的公允价值计量。授予后立即可行权的,在授予日按照权益工具的公允价值计入相关成本或费用,相应增加资本公积。在完成等待期内的服务或达到规定业绩条件才可行权的,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积。在可行权日之后不再对已确认的相关成本或费用和所有者权益总额进行调整。
       以现金结算的股份支付,按照本公司承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。授予后立即可行权的,在授予日以本公司承担负债的公允价值计入相关成本或费用,相应增加负债。在完成等待期内的服务或达到规定业绩条件以后才可行权的以现金结算的股份支付,在等待期内的每个资产负债表日,以对可行权情况的最佳估计为基础,按照本公司承担负债的公允价值金额,将当期取得的服务计入成本或费用和相应的负债。在相关负债结算前的每个资产负债
                                                                 华兰生物工程股份有限公司 2014 年半年度报告全文表日以及结算日,对负债的公允价值重新计量,其变动计入当期损益。22、回购本公司股份报告期内无回购公司股份情况。23、收入(1)销售商品收入确认时间的具体判断标准
    公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。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实际利率计算确定。
    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)确认提供劳务收入的依据(4)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。24、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。根据相关政府文件规定的补助对象,将政府补助划分为与资产相关的政府补助和与收益相关的政府补助。与资产相关的政府补助,是指本公司取得的用于购建或以其他方式形成长期资产的政府补助。与收益相关的政府补助,是指除与资产相关的政府补助
                                                              华兰生物工程股份有限公司 2014 年半年度报告全文之外的政府补助。(2)会计政策
    1)政府补助的确认
    政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能够可靠取得的,按照名义金额(人民币1元)计量。按照名义金额计量的政府补助,直接计入当期损益。
    2)会计处理方法
    与资产相关的政府补助,确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入;
    与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,取得时直接计入当期营业外收入。
    已确认的政府补助需要返还时,存在相关递延收益余额的,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。25、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。26、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。
    公司承担了应由承租方承担的与租赁相关的费用时,公司将该部分费用从租金收入总额中扣除,按扣除后的租金费用在租赁期内分配。(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,
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文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。(3)售后租回的会计处理27、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。(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。28、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。29、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否
                                                                 华兰生物工程股份有限公司 2014 年半年度报告全文
    本报告期未发现前期差错。(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。(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。30、其他主要会计政策、会计估计和财务报表编制方法本报告期主要会计政策未变更,会计估计未变更。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%
                                       入)
    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%
    增值税                                 销售货物                             6%
    增值税                                 销售货物                             3%
    增值税                                 销售自产的农副产品                   免税
    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企业所得税
                        公司名称                                     税率                        备注
    本公司                                                               15%                         注1
    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
    重庆世辰医药营销有限公司                                             15%                         注4
                                                                 华兰生物工程股份有限公司 2014 年半年度报告全文
    新乡市太行禽业有限公司                                               免税                       注5
    合并范围内其他公司                                                   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:根据河南省科学技术厅豫科[2013]22号,公司之子公司华兰生物疫苗有限公司被认定为高新技术企业,并获得编号为:GR201241000136号高新技术企业证书,有效期3年。根据《高新技术企业认定管理办法》及《中华人民共和国企业所得税法》等有关规定,华兰生物疫苗有限公司自获得高新技术企业认定资格后,2013-2014年度可享受减按15%的税率征收企业所得税的税收优惠政策。华兰生物疫苗有限公司2008-2012年度享受了外资企业过渡期企业所得税两免三减半的税收优惠。
       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惠政策,批准其在2012年至2020年所得税减按15%税率征收。
       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%税率征收。
       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
       注1:根据财税[2009]9号《关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》,本公司之子公司华兰生物疫苗有限公司销售自产的疫苗产品,按照简易办法依照6%征收率计算缴纳增值税,不抵扣进项税;
       根据当地税务部门核准,公司及下属单采血浆公司自2013年1月1日起增值税按照简易办法依照6%征收率计算缴纳,不抵扣进项税;
       经重庆市涪陵区国家税务局2013年4月15日核准,本公司之子公司华兰生物工程重庆有限公司自2013年5月1日起增值税按照简易办法依照6%征收率计算缴纳,不抵扣进项税;
       根据财政部、国家税务总局财税[2014]57号《关于简并增值税征收率政策的通知》,本公司及下属单采血浆子公司、公司全资子公司华兰生物工程重庆有限公司及下属单采血浆子公司以及控股子公司华兰生物疫苗有限公司,自2014年7月1日起增值税征收率由6%调整为3%。
       注2:根据涪国税李税通[2013]56号《重庆市涪陵区国家税务局李渡税务分局税务事项通知书》,本公司之子公司重庆世辰医药营销有限公司自2013年4月1日起增值税按照简易办法依照3%征收率计算缴纳,不抵扣进项税,36个月内不得变更。
       注3:根据财政部、国家税务总局财税字[1995]52号关于印发《农业产品征税范围注释》的通知,本公司之孙公司新乡市太行禽业有限公司生产的农产品属于《中华人民共和国增值税暂行条例》中规定的免税范围,按照规定该公司销售的自产农副产品免征增值税。
                                                                         华兰生物工程股份有限公司 2014 年半年度报告全文六、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                                          中用于
    子公司 子公司            业务性 注册资 经营范                            持股比 表决权 是否合 少数股                  损超过
                注册地                                际投资 净投资                                          冲减少
    全称    类型                 质     本          围                       例       比例     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
                                            生产各
    华兰生                                      类疫
    物疫苗 控股子 河南新 疫苗生 100,000 苗、基            75,000,                                      214,396
                                                                         75.00% 75.00% 是
    有限公 公司     乡市     产        ,000.00 因工程      000.00                                      ,442.33
    司                                          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,            100.00    100.00
                         禽类养                                                             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,                                      7,883,6
                                                                         80.00% 80.00% 是
    营销有 公司     乡市     品销售 000.00      品批发     000.00                                        52.79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            100.00    100.00
                                            品生产                                          是
    重庆有 公司     陵区     品生产 ,000.00               ,197.11                  %       %
                                            销售限公司
                                                                    华兰生物工程股份有限公司 2014 年半年度报告全文
                                         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,                                  7,047,2
    (苏州)                                   片、基                     75.00% 75.00% 是
          公司   州市   品生产 000.00             000.00                                    90.68
    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   100.00   100.00
    甸)单采                                                                               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,           100.00   100.00
    水)单采                                                                               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           100.00   100.00
    顺)单采                                                                               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           100.00   100.00
    安)单采                                                                               是
          公司   安县   集      00.00    浆采集    00.00                %        %血浆有限公司华兰生物(龙
          全资子 贵州龙 血浆采 1,160,0 原料血     1,160,0           100.00   100.00
    里)单采                                                                               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           100.00   100.00
    山)单采                                                                               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           100.00   100.00
                                                                                      是
    血浆有 公司      安县   集      00.00    浆采集    00.00                %        %限公司
    贺州华 全资子 广西贺 血浆采 16,800, 原料血        16,800,           100.00   100.00 是
                                                           华兰生物工程股份有限公司 2014 年半年度报告全文
    兰单采 公司     州市   集      000.00   浆采集   000.00        %        %血浆有限公司陆川华
    兰单采 全资子 广西陆 血浆采 12,000, 原料血       12,000,   100.00   100.00
                                                                             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,   100.00   100.00
                                                                             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     100.00   100.00
    县单采 孙公司                                                                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,   100.00   100.00
    单采血 孙公司                                                                是
                县     集      000.00   浆采集   000.00        %        %浆有限公司华兰生物开县
                重庆开 血浆采 10,000, 原料血     10,000,   100.00   100.00
    单采血 孙公司                                                                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,   100.00   100.00
    县单采 孙公司                                                                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,   100.00   100.00
    县单采 孙公司                                                                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,   100.00   100.00
    县单采 孙公司                                                                是
                溪县   集      000.00   浆采集   000.00        %        %血浆有限公司
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文华兰生物石柱
                    重庆石 血浆采 10,000, 原料血      10,000,   100.00   100.00
    县单采 孙公司                                                                     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   100.00   100.00
    丘)单采                                                                           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,   100.00   100.00
                                                                                  是
    营销有 公司         陵区   品销售 000.00     品、疫   000.00        %        %
    限公司                                       苗
                                             生物技
                                             术开华兰生
                                             发、技物工程
          全资子           生物技 80,000, 术转        80,000,   100.00   100.00
    技术(北             北京                                                          是
          公司             术开发 000.00     让、技   000.00        %        %京)有限
                                             术咨公司
                                             询、技
                                             术服务华兰生物(长
          全资子 河南长 血浆采 20,000, 原料血         20,000,   100.00   100.00
    垣)单采                                                                           是
          公司      垣     集       000.00   浆采集   000.00        %        %血浆有限公司
                                             一次性
    华兰生                                       口罩、
                           医疗卫
    物(滑                                        手术衣
          全资子 河南滑 生用品 15,000,                15,000,   100.00   100.00
    县)单采                                      和白大                               是
          公司      县     生产、 000.00              000.00        %        %
    血浆有                                       褂加
                           销售
    限公司                                       工、销
                                             售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。2、合并范围发生变更的说明合并报表范围发生变更说明□ 适用 √ 不适用
                                                                     华兰生物工程股份有限公司 2014 年半年度报告全文3、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                                   单位:元
                      名称                                    期末净资产                            本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                                   单位:元
                      名称                                  处置日净资产                      年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明七、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:                            --              --       1,288,054.04        --              --            1,608,875.93
    人民币                           --              --       1,288,054.04        --              --            1,608,875.93
    银行存款:                       --              --     823,999,159.25        --              --         1,025,651,797.02
    人民币                           --              --     823,991,480.79        --              --         1,025,649,457.31
    美元                                  960.07 6.1528           5,907.12             150.68 6.0969                    918.68
    欧元                                  211.01 8.3946           1,771.34             168.79 8.4189                   1,421.03
    其他货币资金:                   --              --       3,259,827.79        --              --            8,050,830.30
    人民币                           --              --       1,497,370.00        --              --                 204,120.00
    美元                            153,696.40 6.1528          945,663.21      1,287,000.00 6.0969              7,846,710.30
    欧元                             97,300.00 8.3946          816,794.58
    合计                             --              --     828,547,041.08        --              --         1,035,311,503.25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)截止2014年6月30日,本公司不存在质押、冻结,或有潜在收回风险的款项。
       (2)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                                                              2,626,227.79                          8,050,830.30
    保函                                                                       633,600.00
                       合计                                               3,259,827.79                          8,050,830.30
                                                                     华兰生物工程股份有限公司 2014 年半年度报告全文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                                                         33,886,490.55                            62,661,861.40
    合计                                                                 33,886,490.55                            62,661,861.40(2)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因出票人无力履约而将票据转为应收账款的票据
                                                                                                                    单位:元
       出票单位               出票日期                 到期日                   金额                         备注说明截止2014年6月30日,本公司无用于贴现的商业承兑汇票。截止2014年6月30日,本公司无用于质押的商业承兑汇票。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
    首都医科大学宣武医院 2014 年 02 月 27 日       2014 年 08 月 25 日                   1,000,000.00 24583796#
    首都医科大学宣武医院 2014 年 02 月 27 日       2014 年 08 月 25 日                   1,000,000.00 24583779#中国医科大学附属第一
                       2014 年 03 月 07 日     2014 年 09 月 06 日                    898,448.45 26426521#医院
    福州鹭燕医药有限公司 2014 年 05 月 07 日       2014 年 08 月 07 日                    852,000.00 22318841#
    首都医科大学宣武医院 2014 年 02 月 27 日       2014 年 08 月 25 日                    806,332.78 24583799#
    合计                              --                      --                         4,556,781.23             --说明无已贴现或质押的商业承兑票据的说明无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 2014 年半年度报告全文
                               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
                       176,639,58                   18,672,454.                     182,142,7                 11,432,573.1
    销售货款                                100.00%                           10.57%                    100.00%                              6.28%
                               3.93                           38                        50.11                              4
                       176,639,58                   18,672,454.                     182,142,7                 11,432,573.1
    组合小计                                100.00%                           10.57%                    100.00%                              6.28%
                               3.93                           38                        50.11                              4
                       176,639,58                   18,672,454.                     182,142,7                 11,432,573.1
    合计                                      --                              --                          --                               --
                               3.93                           38                        50.11                              4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,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         134,387,005.40        76.08%              6,719,350.27            136,477,516.78         74.93%            6,823,875.84
    1至2年                 3,711,994.10            2.10%                371,199.41          45,466,950.50         24.96%            4,546,695.05
    2至3年                38,441,937.60        21.76%             11,532,581.28                  185,695.83        0.10%              55,708.75
    3 年以上                  98,646.83            0.06%                    49,323.42             12,587.00        0.01%                   6,293.50
    3至4年                    98,646.83            0.06%                    49,323.42             12,587.00        0.01%                   6,293.50
    合计                 176,639,583.93            --             18,672,454.38            182,142,750.11          --              11,432,573.14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)本报告期转回或收回的应收账款情况
                                                                                                                                       单位:元
                                                                         华兰生物工程股份有限公司 2014 年半年度报告全文
                                                                              转回或收回前累计已计
        应收账款内容          转回或收回原因        确定原坏账准备的依据                                    转回或收回金额
                                                                                提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                          单位:元
       应收账款内容            账面余额                  坏账金额                  计提比例                       理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明无(3)本报告期实际核销的应收账款情况
                                                                                                                          单位:元
                                                                                                              是否因关联交易产
       单位名称         应收账款性质          核销时间               核销金额                 核销原因
                                                                                                                     生应收账款核销说明无(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                          单位:元
                                                     期末数                                          期初数
             单位名称
                                         账面余额             计提坏账金额              账面余额               计提坏账金额(5)应收账款中金额前五名单位情况
                                                                                                                          单位:元
         单位名称            与本公司关系                     金额                      年限             占应收账款总额的比例
    国药集团药业有限公司 非关联方                                 37,460,400.00 2 至 3 年                                     21.21%福州市博研生物医药有
                         非关联方                             24,007,800.00 1 年以内                                      13.59%限公司
    河南省妇幼保健院         非关联方                              6,336,000.00 1 年以内                                       3.59%浙江英特生物制品营销
                         非关联方                              6,220,000.00 1 年以内                                       3.52%有限公司安徽省疾病预防控制中
                         非关联方                              5,940,720.00 1 年以内                                       3.36%心
    合计                                --                        79,964,920.00              --                               45.27%(6)应收关联方账款情况
                                                                                                                          单位:元
                                                                            华兰生物工程股份有限公司 2014 年半年度报告全文
           单位名称                   与本公司关系                            金额                      占应收账款总额的比例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          比例按组合计提坏账准备的其他应收款
    应收及暂付款项         5,036,698.73 100.00%         385,882.20        7.66% 2,780,954.35        100.00%         271,783.15      9.77%
    组合小计               5,036,698.73 100.00%         385,882.20        7.66% 2,780,954.35        100.00%         271,783.15      9.77%
    合计                   5,036,698.73       --        385,882.20         --     2,780,954.35       --             271,783.15         --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                     3,953,099.71 78.49%              197,654.99         2,195,274.11 78.94%                   109,763.70
    1至2年                            928,561.78 18.43%                   92,856.18          370,026.85 13.30%                   37,002.69
    2至3年                                53,437.61    1.06%              16,031.28           49,249.30    1.77%                 14,774.79
    3 年以上                          101,599.63       2.02%              79,339.75          166,404.09    5.99%                110,241.97
    3至4年                                43,795.54    0.87%              21,897.77          100,000.00    3.60%                 50,000.00
    4至5年                                 1,810.59    0.04%               1,448.48           30,810.59     1.11%                24,648.47
    5 年以上                              55,993.50    1.11%              55,993.50           35,593.50    1.28%                 35,593.50
    合计                             5,036,698.73       --            385,882.20         2,780,954.35        --                271,783.15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
                                                                       华兰生物工程股份有限公司 2014 年半年度报告全文□ 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
                                                                                                                 单位:元
       应收账款内容            账面余额                 坏账金额                 计提比例                 理由单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明无(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
           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
                                                                                                           例江苏省电力公司苏州供
                          非关联方                           260,884.54 1 年以内                                  5.18%电公司
    北京市财政局              非关联方                           208,269.33 2 年以内                                  4.14%国网河南省电力公司新
                          非关联方                           205,876.50 1 年以内                                  4.08%乡供电公司
    独山县国有资本营运集 非关联方                                150,000.00 1 年以内                                  2.98%
                                                                      华兰生物工程股份有限公司 2014 年半年度报告全文团有限公司
    陈学振                 本公司员工                             143,849.25 1 年以内                                         2.86%
           合计                   --                          968,879.62             --                                  19.24%(6)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                                   77,114,731.09     71.47%                                67,186,390.92         81.10%
    1至2年                                     21,648,258.38     20.06%                                 8,944,824.68         10.80%
    2至3年                                      2,072,686.92      1.92%                                 1,360,707.12          1.64%
    3 年以上                                    7,063,438.45      6.55%                                 5,353,168.33          6.46%
    合计                                      107,899,114.84     --                                    82,845,091.05         --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                    未结算原因重庆巨能建设集团建筑
                       非关联方                            12,189,580.00 3 年以内                     未到结算期安装工程有限公司上海视新麦尔国际贸易
                       非关联方                             8,919,900.00 1 年以内                     未到结算期有限公司
    通用电气国际事务公司 非关联方                               7,985,693.44 1 年以内                     未到结算期重庆斌港建设工程有限
                       非关联方                             6,307,800.00 1 年以内                     未到结算期公司河南六建建设发展有限
                       非关联方                             4,000,000.00 1 年以内                     未到结算期公司
    合计                              --                       39,402,973.44             --                            --预付款项主要单位的说明
                                                                                 华兰生物工程股份有限公司 2014 年半年度报告全文账龄超过一年、金额较大的预付款项明细如下
                        单位名称                           期末账面余额                  账龄                      未及时结算原因
    重庆巨能建设集团建筑安装工程有限公司                             7,316,580.00           2-3年                         未到结算期
    中国科学院上海巴斯德研究所                                       1,610,000.00           1-2年                         未到结算期
    独山县国资营运有限责任公司                                       1,482,835.19          5年以上                土地使用证尚未办理完毕
    德国赛多利斯国际生物工程系统有限公司                             1,068,806.73           1-2年                         未到结算期
    博世包装技术(杭州)有限公司                                          902,557.98          1-2年                         未到结算期
                          合计                                  12,380,779.90(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                             单位:元
                                                           期末数                                           期初数
                   单位名称
                                                账面余额            计提坏账金额               账面余额              计提坏账金额(4)预付款项的说明无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                        163,197,372.44                   163,197,372.44     149,535,490.69                       149,535,490.69
    在产品                        182,101,760.07                   182,101,760.07     105,771,388.76                       105,771,388.76
    库存商品                      108,848,479.31    6,145,661.22   102,702,818.09      84,960,952.94      6,145,661.22      78,815,291.72
    低值易耗品                       9,104,926.72                    9,104,926.72       8,466,624.97                         8,466,624.97
    合计                          463,252,538.54    6,145,661.22   457,106,877.32     348,734,457.36      6,145,661.22     342,588,796.14(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
    库存商品                            6,145,661.22                                                                         6,145,661.22
    合     计                           6,145,661.22                                                                         6,145,661.22
                                                                      华兰生物工程股份有限公司 2014 年半年度报告全文(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                                                          150,000,000.00
    理财产品                                                          681,000,000.00                        658,000,000.00
                    合计                                          831,000,000.00                        658,000,000.00其他流动资产说明
    2014年1月23日公司委托中国银行新乡分行向新乡平原新区发展建设有限公司贷款15,000万元。8、对合营企业投资和联营企业投资
                                                                                                              单位:元
                               本企业在被投
    被投资单位名 本企业持股比                                                   期末净资产总 本期营业收入
                               资单位表决权 期末资产总额 期末负债总额                                    本期净利润
    称              例                                                            额        总额
                                   比例一、合营企业华兰基因工程
                      40.00%         40.00% 118,735,854.82 19,833,948.71 98,901,906.11                     -685,078.08有限公司二、联营企业合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明无9、长期股权投资(1)长期股权投资明细情况
                                                                                                              单位:元
                                                                             华兰生物工程股份有限公司 2014 年半年度报告全文
                                                                                          在被投资
                                                                                          单位持股
                                                                   在被投资 在被投资
    被投资单                                                                                  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 单位表决                           减值准备
    位                                                                                   决权比例              减值准备    红利
                                                                     比例      权比例
                                                                                          不一致的
                                                                                            说明华兰基因
                        40,000,00 40,094,60 -274,031. 39,820,57
    工程有限 权益法                                                     40.00%      40.00%
                             0.00        2.70        23     1.47公司
                        40,000,00 40,094,60 -274,031. 39,820,57
    合计               --                                                 --             --      --
                             0.00        2.70        23     1.47(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                           单位:元向投资企业转移资金能力受到限制的长
                                                          受限制的原因                       当期累计未确认的投资损失金额
              期股权投资项目长期股权投资的说明无10、固定资产(1)固定资产情况
                                                                                                                           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:              1,267,202,294.51                            19,048,171.52           1,286,872.15   1,284,963,593.88
    其中:房屋及建筑物                  487,625,857.19                           5,517,215.05                           493,143,072.24
          机器设备                  670,178,601.57                           8,817,374.47           1,285,863.85    677,710,112.19
          运输工具                   15,067,000.30                           2,039,450.00                            17,106,450.30
    其他设备                             94,330,835.45                           2,674,132.00              1,008.30      97,003,959.15
              --                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:                  453,490,555.29                          52,452,252.55           1,077,058.25    504,865,749.59
    其中:房屋及建筑物                   97,389,759.87                          11,328,421.00                           108,718,180.87
          机器设备                  303,763,094.36                          33,703,942.08           1,076,256.79    336,390,779.65
          运输工具                    9,141,396.49                            855,230.65                              9,996,627.14
    其他设备                             43,196,304.57                           6,564,658.82                801.46      49,760,161.93
              --                期初账面余额                                    --                                 本期期末余额
    三、固定资产账面净值合计            813,711,739.22                              --                                  780,097,844.29
                                                                       华兰生物工程股份有限公司 2014 年半年度报告全文
    其中:房屋及建筑物           390,236,097.32                              --                                384,424,891.37
      机器设备               366,415,507.21                              --                                341,319,332.54
      运输工具                    5,925,603.81                           --                                  7,109,823.16
    其他设备                      51,134,530.88                              --                                 47,243,797.22
    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     807,062,269.33                              --                                773,448,374.40
    其中:房屋及建筑物           383,586,627.43                              --                                377,775,421.48
      机器设备               366,415,507.21                              --                                341,319,332.54
      运输工具                    5,925,603.81                           --                                  7,109,823.16
    其他设备                      51,134,530.88                              --                                 47,243,797.22本期折旧额 52,452,252.55 元;本期由在建工程转入固定资产原价为 5,716,845.52 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                                                                                                15,242,336.88(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11、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
    本部建安工程                  4,837,018.50                    4,837,018.50    4,231,500.00                   4,231,500.00
    平原新区启动区项目          198,828,706.72                  198,828,706.72 169,076,964.61                  169,076,964.61
    重庆建安工程                                                                   408,554.47                      408,554.47
                                                                                      华兰生物工程股份有限公司 2014 年半年度报告全文
    血站建安工程                          2,210,301.62                        2,210,301.62       623,299.57                             623,299.57
    北京建安工程                         23,500,000.00                    23,500,000.00 10,000,000.00                               10,000,000.00
    合计                                229,376,026.84                   229,376,026.84 184,340,318.65                             184,340,318.65(2)重大在建工程项目变动情况
                                                                                                                                      单位:元
                                                                                                   其中:本
                                                                  工程投                  利息资               本期利
    项目名                             本期增    转入固    其他减                工程进               期利息                    资金来
            预算数       期初数                                   入占预                  本化累               息资本                 期末数
    称                               加      定资产      少                    度                 资本化                      源
                                                                  算比例                  计金额               化率
                                                                                                    金额平原新
            200,000, 169,076, 29,751,7                                                                                                198,828,
    区启动                                                             99.41% 75%                                            自筹
             000.00        964.61     42.11                                                                                            706.72区项目
    北京建      65,000,0 10,000,0 13,500,0                                                                                                23,500,0
                                                                   36.15% 25%                                            自筹
    安工程           00.00      00.00     00.00                                                                                             00.00
            265,000, 179,076, 43,251,7                                                                                                222,328,
    合计                                                                 --          --                              --            --
             000.00        964.61     42.11                                                                                            706.72在建工程项目变动情况的说明无(3)在建工程减值准备
                                                                                                                                      单位:元
          项目                    期初数               本期增加               本期减少                期末数                   计提原因(4)重大在建工程的工程进度情况
                     项目                                         工程进度                                            备注
    平原新区启动区项目                              75%
    北京建安工程                                    25%(5)在建工程的说明无12、固定资产清理
                                                                                                                                      单位:元
                    项目                         期初账面价值                    期末账面价值                    转入清理的原因
                                                                    华兰生物工程股份有限公司 2014 年半年度报告全文说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况无13、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
    未成熟生物资产                                         267,000.00                                      267,000.00
    成熟生物资产                   1,961,961.02                                      1,387,331.00          574,630.02三、林业四、水产业
    合计                           1,961,961.02            267,000.00                1,387,331.00          841,630.0214、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                 193,321,365.71          1,100,000.00                               194,421,365.71
    (1)土地使用权                    156,559,580.84          1,100,000.00                               157,659,580.84
    (2)单采血浆特许权                 27,641,784.87                                                      27,641,784.87
    (3)非专利技术                      9,120,000.00                                                       9,120,000.00
    二、累计摊销合计                  36,723,249.75          2,733,298.14                                39,456,547.89
    (1)土地使用权                     14,325,087.06          1,468,310.14                                15,793,397.20
    (2)单采血浆特许权                 16,067,495.94              708,987.98                              16,776,483.92
    (3)非专利技术                      6,330,666.75              556,000.02                               6,886,666.77
    三、无形资产账面净值合计         156,598,115.96         -1,633,298.14                               154,964,817.82
    (1)土地使用权                    142,234,493.78          -368,310.14                                141,866,183.64
    (2)单采血浆特许权                 11,574,288.93          -708,987.98                                 10,865,300.95
    (3)非专利技术                      2,789,333.25          -556,000.02                                  2,233,333.23
    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
                                                                     华兰生物工程股份有限公司 2014 年半年度报告全文
    (2)单采血浆特许权                     7,088,789.35                                                         7,088,789.35(3)非专利技术
    无形资产账面价值合计                135,855,861.74        -1,633,298.14                                  134,222,563.60
    (1)土地使用权                       128,581,028.91          -368,310.14                                  128,212,718.77
    (2)单采血浆特许权                     4,485,499.58          -708,987.98                                    3,776,511.60
    (3)非专利技术                         2,789,333.25          -556,000.02                                    2,233,333.23本期摊销额 2,733,298.14 元。15、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         其他减少的原因配电增容及高可
                     3,444,439.00                       115,556.00                     3,328,883.00靠性供电费
    合计                 3,444,439.00                       115,556.00                     3,328,883.00           --长期待摊费用的说明无16、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                                                          2,875,440.54                         1,755,847.77
    存货跌价准备                                                           921,849.18                           921,849.18
    固定资产减值准备                                                       997,420.48                           997,420.48
    无形资产减值准备                                                      2,048,019.73                         2,048,019.73
    其他应付款-预提推广费                                                 2,941,468.35                         3,788,238.08
    未实现的内部销售利润                                                  4,134,061.96                         6,418,510.86
    小计                                                                 13,918,260.24                        15,929,886.10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
                                                                     华兰生物工程股份有限公司 2014 年半年度报告全文
    可抵扣暂时性差异                                                      7,206,028.37                              7,206,028.37
    可抵扣亏损                                                           79,971,210.93                             79,971,210.93
    合计                                                                 87,177,239.30                             87,177,239.30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
    2014 年                              4,844,529.70              4,844,529.70
    2015 年                              4,638,377.82              4,638,377.82
    2016 年                             16,948,395.65             16,948,395.65
    2017 年                             30,567,389.07             30,567,389.07
    2018 年                             22,972,518.69             22,972,518.69
    合计                                79,971,210.93             79,971,210.93                       --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可抵扣差异项目
    坏账准备                                                              18,939,101.91                            11,587,117.27
    存货跌价准备                                                           6,145,661.22                             6,145,661.22
    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-预提推广费                                                 19,609,788.99                            25,254,920.53
    未实现的内部销售利润                                                  19,889,858.91                            29,077,852.80
    小计                                                                  84,887,345.79                            92,368,486.58(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                            13,918,260.24                               15,929,886.10递延所得税资产和递延所得税负债互抵明细
                                                                                                                    单位:元
                                                                   华兰生物工程股份有限公司 2014 年半年度报告全文
                     项目                                                  本期互抵金额递延所得税资产和递延所得税负债的说明无17、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                   11,704,356.29       7,353,980.29                                          19,058,336.58
    二、存货跌价准备                   6,145,661.22                                                           6,145,661.22
    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                           45,241,741.62       7,353,980.29                                          52,595,721.91资产减值明细情况的说明18、其他非流动资产
                                                                                                              单位:元
                   项目                                 期末数                                 期初数
    银行理财产品                                                                                            100,000,000.00
    合计                                                                                                    100,000,000.00其他非流动资产的说明无19、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                                                          60,000,000.00                         150,000,000.00
    合计                                                              60,000,000.00                         150,000,000.00短期借款分类的说明
    短期借款期末余额较期初余额减少60%,主要系公司之子公司华兰生物工程重庆有限公司归还中国银行股份有限公司重庆涪陵分行到期借款9,000.00万元。
                                                       华兰生物工程股份有限公司 2014 年半年度报告全文20、应付票据
                                                                                              单位:元
                   种类                     期末数                             期初数下一会计期间将到期的金额元。应付票据的说明无21、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                                             92,143,789.19                       83,051,891.60
    合计                                                 92,143,789.19                       83,051,891.60(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                              单位:元
                 单位名称                   期末数                             期初数(3)账龄超过一年的大额应付账款情况的说明
                       单位名称                      金额               未结转原因            备注
    瑞士CB咨询公司                                         2,550,102.10     未到结算期
    福又达生物科技股份有限公司                              659,977.50      未到结算期
    常州晶雪冷冻设备有限公司                                646,321.35      未到结算期
    天津北仑货运有限公司                                    385,222.39      未到结算期
    武汉三利生物技术有限公司                                240,000.00      未到结算期
                           合计                        4,481,623.3422、预收账款(1)预收账款情况
                                                                                              单位:元
                    项目                      期末数                            期初数
    预收款项                                               28,459,705.56                     11,877,134.01
                                                                    华兰生物工程股份有限公司 2014 年半年度报告全文
    合计                                                                28,459,705.56                            11,877,134.01(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                  单位:元
                   单位名称                                期末数                                   期初数(3)账龄超过一年的大额预收账款情况的说明23、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
                              230,827.40           52,489,000.52                    52,467,605.99              252,221.93贴和补贴
    二、职工福利费                                      2,130,389.44                     2,130,389.44
    三、社会保险费                                      5,690,068.22                     5,647,268.94               42,799.28
    其中:医疗保险费                                    1,274,107.41                     1,274,107.41
    基本养老保险费                                      3,736,213.14                     3,698,405.14               37,808.00
    失业保险费                                            360,145.68                      355,154.40                  4,991.28
    工伤保险费                                            162,262.10                      162,262.10
    生育保险费                                            157,339.89                      157,339.89
    四、住房公积金                  5,610.58            1,824,511.61                     1,827,682.33                 2,439.86
    五、辞退福利                                           11,807.83                        11,807.83
    六、其他                       28,160.20              550,492.91                      244,683.54               333,969.57
    合计                          264,598.18           62,696,270.53                    62,329,438.07              631,430.64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 550,492.91 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 11,807.83 元。应付职工薪酬预计发放时间、金额等安排24、应交税费
                                                                                                                  单位:元
                      项目                                   期末数                                  期初数
    增值税                                                                  7,960,653.36                          6,926,083.85
    营业税                                                                    240,821.94                           337,286.92
    企业所得税                                                              4,388,571.79                         17,487,576.95
    个人所得税                                                              1,700,428.44                           162,046.50
                                                                  华兰生物工程股份有限公司 2014 年半年度报告全文
    城市维护建设税                                                          553,265.74                        1,679,268.29
    房产税                                                                  458,688.83                         439,660.18
    土地使用税                                                              751,926.69                         772,259.18
    教育费附加                                                              287,217.28                         742,653.53
    地方教育费附加                                                          191,622.41                         495,246.52
    印花税                                                                   26,440.24                          32,291.33
    价格调节基金                                                             56,603.90                          43,697.26
    水利建设基金                                                              3,975.00                            7,151.06
    合计                                                                 16,620,215.62                       29,125,221.57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25、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                                                         58,185,440.37                         58,231,319.85
    合计                                                               58,185,440.37                         58,231,319.85(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                              单位:元
                   单位名称                            期末数                                   期初数
    香港科康有限公司                                                   27,680,071.68
    合计                                                               27,680,071.68(3)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                                    17,984,410.43            未结算
                   合计                       17,984,410.43(4)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
    香港科康有限公司                                              27,680,071.68          分红款
    预提推广费                                                    19,609,788.99          推广费
                                                                        华兰生物工程股份有限公司 2014 年半年度报告全文
    南宁硕广生物科技有限公司                                             1,000,000.00          保证金
    广东复大医药有限公司                                                   500,000.00          保证金
    国药控股南通有限公司                                                   500,000.00          保证金
                        合计                                        49,289,860.6726、长期应付款(1)金额前五名长期应付款情况
                                                                                                                    单位:元
    单位               期限       初始金额               利率               应计利息        期末余额          借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                                    单位:元
                                                        期末数                                       期初数
                 单位
                                          外币                      人民币                 外币                人民币由独立第三方为公司融资租赁提供担保的金额元。长期应付款的说明27、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     580,914,800.00                                                                                   580,914,800.00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28、库存股库存股情况说明29、专项储备专项储备情况说明30、资本公积
                                                                                                                    单位:元
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文
           项目                    期初数                本期增加            本期减少            期末数
    资本溢价(股本溢价)                 341,008,419.90                                             341,008,419.90
    其他资本公积                           4,932,642.13                                                  4,932,642.13
    原制度资本公积转入                     2,670,000.00                                                  2,670,000.00
    合计                                 348,611,062.03                                             348,611,062.03资本公积说明无31、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                         247,742,357.39                                             247,742,357.39
    合计                                 247,742,357.39                                             247,742,357.39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32、一般风险准备一般风险准备情况说明33、未分配利润
                                                                                                         单位:元
                     项目                                     金额                        提取或分配比例
    调整前上年末未分配利润                                                1,900,142,349.33          --
    调整后年初未分配利润                                                  1,900,142,349.33          --
    加:本期归属于母公司所有者的净利润                                      285,601,163.51          --
    应付普通股股利                                                          232,365,920.00
    期末未分配利润                                                        1,953,377,592.84          --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
                                                             华兰生物工程股份有限公司 2014 年半年度报告全文无34、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                                          519,754,653.55                            503,353,051.00
    其他业务收入                                            9,161,044.57                              2,128,321.45
    营业成本                                              177,510,165.40                            180,696,093.75(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                  501,837,777.07           164,857,807.05        475,836,126.39         173,829,084.59
    疫苗制品                   17,916,876.48             8,057,024.59         27,516,924.61           6,840,189.18
    合计                      519,754,653.55           172,914,831.64        503,353,051.00         180,669,273.77(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                200,302,045.51            77,621,927.33        178,727,358.21          70,045,144.29
    静注丙球                  213,216,091.38            66,803,924.14        222,182,170.67          76,597,745.16
    其他疫苗                   17,916,876.48             8,057,024.59         27,516,924.61           6,840,189.18
    其他                       88,319,640.18            20,431,955.58         74,926,597.51          27,186,195.14
    合计                      519,754,653.55           172,914,831.64        503,353,051.00         180,669,273.77(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                      519,754,653.55           172,914,831.64        503,353,051.00         180,669,273.77
                                                               华兰生物工程股份有限公司 2014 年半年度报告全文
    合计                         519,754,653.55           172,914,831.64           503,353,051.00        180,669,273.77(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                                         32,997,468.55                                                 6.24%
    第二名                                         24,158,528.30                                                 4.56%
    第三名                                         21,735,660.38                                                 4.11%
    第四名                                         18,665,188.68                                                 3.53%
    第五名                                         17,431,641.51                                                 3.30%
    合计                                          114,988,487.42                                                21.74%营业收入的说明无35、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                                  489,526.51                394,455.68 应税收入的 5%
    城市维护建设税                       2,563,377.00               1,820,032.29 流转税额的 5%或 7%
    教育费附加                           1,163,383.59                 830,988.74 流转税额的 3%
    地方教育费附加                          553,598.84                553,994.27 流转税额的 2%
    合计                                 4,769,885.94               3,599,470.98                    --营业税金及附加的说明
    营业税金及附加本期发生额较上期发生额增长32.52%,主要系收入增加,相应增值税附征随之增加所致。36、销售费用
                                                                                                           单位:元
                  项目                        本期发生额                                 上期发生额
    工资福利                                                    3,738,258.29                               3,003,424.20
    社会保险费                                                                                                62,004.30
    办公费                                                         114,463.37                               137,048.50
    业务招待费                                                     212,044.07                               279,620.70
    运输费                                                         276,589.99                               567,329.51
                                         华兰生物工程股份有限公司 2014 年半年度报告全文
    差旅费                                 1,499,264.52                          782,051.25
    租赁费                                                                        69,600.00
    广告宣传费                               10,640.00                               800.00
    会务费                                   68,050.00                           596,930.00
    折旧费                                   17,981.57                            52,054.98
    推广咨询费                               28,872.46                           440,344.57
    其他                                    967,914.48                           790,801.21
    合计                                   6,934,078.75                         6,782,009.2237、管理费用
                                                                                单位:元
                 项目    本期发生额                           上期发生额
    工资福利                              16,105,419.54                        14,385,163.25
    社保费                                 7,168,190.32                         6,052,337.44
    研究开发费                            29,244,273.33                        25,774,208.57
    办公费                                  961,370.98                          1,700,636.48
    折旧费                                 7,675,604.12                         6,557,207.51
    税金                                   4,794,001.87                         3,622,355.71
    差旅费                                  931,230.26                           779,189.21
    工会经费、职工教育经费                  601,952.91                           498,529.16
    业务招待费                              572,160.69                           579,295.84
    无形资产摊销                           2,737,232.34                         2,682,316.95
    低值易耗品摊销                          646,284.75                           304,740.84
    管理咨询费                              577,700.00                            46,000.00
    宣传费                                  599,020.49                           419,669.44
    存货报废损失                           2,187,795.40                         8,248,489.30
    维修保险费                              897,110.54                           440,546.07
    其他                                   4,432,758.84                         1,698,369.00
    合计                                  80,132,106.38                        73,789,054.7738、财务费用
                                                                                单位:元
                 项目    本期发生额                           上期发生额
    利息支出                               2,165,000.00                         3,381,666.65
                                                                华兰生物工程股份有限公司 2014 年半年度报告全文
    减:利息收入                                                18,558,472.83                             23,637,245.29
    汇兑损益                                                        64,799.33                                 -76,834.21
    其他                                                            79,935.17                                 68,698.91
    合计                                                        -16,248,738.33                            -20,263,713.9439、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
    权益法核算的长期股权投资收益                                      -274,031.23
    其他                                                            20,242,189.16                         15,137,658.01
    合计                                                            19,968,157.93                         15,137,658.01(2)按成本法核算的长期股权投资收益
                                                                                                            单位:元
           被投资单位                 本期发生额            上期发生额             本期比上期增减变动的原因(3)按权益法核算的长期股权投资收益
                                                                                                            单位:元
           被投资单位                 本期发生额            上期发生额             本期比上期增减变动的原因
    华兰基因工程有限公司                        -274,031.23                         上期无此项业务
    合计                                        -274,031.23                                          --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明无40、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                                                       7,358,980.29                        5,202,132.39
    合计                                                               7,358,980.29                        5,202,132.39
                                                                   华兰生物工程股份有限公司 2014 年半年度报告全文41、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
    非流动资产处置利得合计                               45,299.33                 99,109.20                    45,299.33
    其中:固定资产处置利得                               45,299.33                 99,109.20                    45,299.33
    政府补助                                          44,286,494.61              4,231,386.81              44,286,494.61
    其他                                                978,171.25                 88,145.85                   978,171.25
    合计                                              45,309,965.19              4,418,641.86              45,309,965.19营业外收入说明无(2)计入当期损益的政府补助
                                                                                                             单位:元
         补助项目          本期发生额              上期发生额        与资产相关/与收益相关 是否属于非经常性损益新乡市平原新区管委会
                              34,000,000.00                          与收益相关               是项目投资奖励金"重大新药创新"科技项
                                 550,000.00                785,000.00 与收益相关              是目经费国家高技术研究发展计划(863 计划)腮腺炎减毒
                                 419,200.00                100,000.00 与收益相关              是活疫苗等病毒性疫苗关键技术及产品研发经费2012 年"菜篮子"产品生
                                  32,500.00                250,000.00 与收益相关              是产畜牧项目扶持资金渝财企[2013]104 号工业
    企业稳增长专项奖励资             100,000.00                 20,000.00 与收益相关              是金
    企业发展扶持资金               8,950,000.00                          与收益相关               是涪科委发[2010]22 号重
    庆市涪陵区科学技术委             100,000.00                          与收益相关               是员会企业技术中心资金潼财企[2013]477 号企业
                                  84,794.61                109,386.81 与收益相关              是扶持资金
    政府奖励企业培育工程              10,000.00                          与收益相关               是
                                                                   华兰生物工程股份有限公司 2014 年半年度报告全文目标任务奖企业稳增长专项奖励资
                                      40,000.00                        与收益相关                 是金涪陵新区投资[2013]01
                                                        2,830,000.00 与收益相关                   是号扶持企业发展资金涪经信发[2013]27 号企
    业技术中心创新奖励资                                     100,000.00 与收益相关                    是金
    工业企业扶持奖励资金                                      29,000.00 与收益相关                    是李渡新区投资[2010]028
                                                           8,000.00 与收益相关                    是号扶持企业发展资金
    合计                               44,286,494.61        4,231,386.81            --                              --42、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                                    98,510.67                   12,047.20                       98,510.67
    其中:固定资产处置损失                                    98,510.67                   12,047.20                       98,510.67
    对外捐赠                                                  57,000.00                   25,000.00                       57,000.00
    其他                                                      61,577.97                  310,373.74                       61,577.97
    合计                                                     217,088.64                  347,420.94                      217,088.64营业外支出说明无43、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                                          49,935,283.59                      37,868,507.03
    递延所得税调整                                                             2,011,625.86                         9,196,746.91
    合计                                                                      51,946,909.45                      47,065,253.9444、基本每股收益和稀释每股收益的计算过程1、计算结果
                     报告期利润                                 本期数                                 上期数
                                                    基本每股收益    稀释每股收益       基本每股收益         稀释每股收益
                                                                  华兰生物工程股份有限公司 2014 年半年度报告全文
    归属于公司普通股股东的净利润(Ⅰ)                      0.4916        0.4916             0.4009       0.4009
    扣除非经常性损益后归属于公司普通股股东的净利润          0.3897        0.3897             0.3690       0.3690(Ⅱ)2、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                                285,601,163.51          230,996,173.25
    扣除所得税影响后归属于母公司普通股股东净 2                                     59,222,223.65        18,369,882.11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                             226,378,939.86          212,626,291.14东的净利润
    期初股份总数                              4                                580,914,800.00          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
    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                      580,914,800.00          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                                580,914,800.00          576,204,800.00通股加权平均数(Ⅰ)
    基本每股收益(Ⅰ)                        14=1÷13                        0.4916                           0.4009
    基本每股收益(Ⅱ)                        15=3÷12                        0.3897                           0.3690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)×                 0.4916                           0.4009
                                          (100%-17)]÷(13+19)
    稀释每股收益(Ⅱ)                        21=[3+(16-18)                   0.3897                           0.3690
                                          ×(100%-17)]÷(12+19)
                                       华兰生物工程股份有限公司 2014 年半年度报告全文45、其他综合收益
                                                                               单位:元
                       项目           本期发生额                  上期发生额其他综合收益说明46、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                                                            44,286,494.61
    利息收入                                                                18,558,472.83
    其它营业外收入                                                              17,472.30
    使用受限制的现金和现金等价物的减少                                       8,050,830.30
    暂收往来款                                                               2,956,977.65
                               合计                                     73,870,247.69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、管理费用支付的现金                                            27,222,833.14
    财务费用手续费                                                              79,935.17
    营业外支出                                                                102,298.97
    使用受限制的现金和现金等价物的增加                                       3,259,827.79
    其他暂付款                                                              22,015,980.04
                               合计                                     52,680,875.11支付的其他与经营活动有关的现金说明无
                                                      华兰生物工程股份有限公司 2014 年半年度报告全文47、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                                                     281,573,344.72               227,819,950.27
    加:资产减值准备                                             7,358,980.29                 5,202,132.39
    固定资产折旧、油气资产折耗、生产性生物资产折旧              53,681,813.55                49,284,623.43
    无形资产摊销                                                 2,733,298.14                 2,782,316.97
    长期待摊费用摊销                                               115,556.00                    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
                                                                50,912.00                   -87,062.00以“-”号填列)
    财务费用(收益以“-”号填列)                               2,152,706.77                 3,304,832.44
    投资损失(收益以“-”号填列)                             -19,968,157.93               -15,137,658.01
    递延所得税资产减少(增加以“-”号填列)                     2,011,625.86                 9,196,746.91
    存货的减少(增加以“-”号填列)                       -121,612,480.44                  -41,592,422.62
    经营性应收项目的减少(增加以“-”号填列)                  64,345,057.10               -14,058,740.72
    经营性应付项目的增加(减少以“-”号填列)                 -60,643,908.29                 -7,021,266.21
    其他                                                          -109,230.00                 1,323,158.53
    经营活动产生的现金流量净额                                 211,689,517.77               221,041,056.38
    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                                             825,287,213.29               862,053,822.98
    减:现金的期初余额                                    1,027,260,672.95                  742,664,536.95
    现金及现金等价物净增加额                               -201,973,459.66                  119,389,286.03(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                                                   825,287,213.29           1,027,260,672.95
    其中:库存现金                                               1,288,054.04                 1,608,875.93
       可随时用于支付的银行存款                            823,999,159.25           1,025,651,797.02
    三、期末现金及现金等价物余额                               825,287,213.29           1,027,260,672.95现金流量表补充资料的说明
                                                                           华兰生物工程股份有限公司 2014 年半年度报告全文
                        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                                   3,259,827.79                       8,050,830.3048、所有者权益变动表项目注释说明对上年年末余额进行调整的“其他”项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项八、关联方及关联交易1、本企业的母公司情况
                                                                                                  母公司对
                                                                                    母公司对
    母公司名                                     法定代表                                             本企业的 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 本企业的
    称                                          人                                               表决权比 终控制方          代码
                                                                                    持股比例
                                                                                                     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                                      17.68%        17.68% 安康
    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                      15.14%        15.14% 安康
    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.       13.24%        13.24% 安康         000-06-09
    有限公司                                                出口贸易
                                                                     00                                                 -2本企业的母公司情况的说明2、本企业的子公司情况
                                                                                                                      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      持股比例 表决权比例
                                                                                                                             码
    华兰生物疫                                                                   100,000,000
             控股子公司 有限公司    河南新乡市 安康          疫苗生产                             75.00%     75.00% 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                                               80.00%     80.00% 77366180-4
                                                             售              00公司
                                                                  华兰生物工程股份有限公司 2014 年半年度报告全文华兰生物工
                                                       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                                100.00%   100.00% 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 有限公司     江苏苏州市 安康                                75.00%     75.00% 73957763-3
                                                       产           00限公司华兰生物
    (罗甸)单采                                                          3,685,800.0
             控股子公司 有限公司   贵州罗甸县 王启平   血浆采集                   100.00%   100.00% 66297692-6
    血浆有限公                                                          0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                   100.00%   100.00% 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                   100.00%   100.00% 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                   100.00%   100.00% 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                   100.00%   100.00% 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                   100.00%   100.00% 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                   100.00%   100.00% 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                   100.00%   100.00% 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                   100.00%   100.00% 79973854-x
                                                                    00公司
    博白华兰单                                                          10,000,000.
             控股子公司 有限公司   广西博白县 王启平   血浆采集                   100.00%   100.00% 66703040-0
    采血浆有限                                                          00
                                                                        华兰生物工程股份有限公司 2014 年半年度报告全文公司华兰生物
    (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                       100.00%     100.00% 69734730-2
    血浆有限公                                                                0司重庆世辰医
                                                             生物制品销 10,000,000.
    药营销有限 控股子公司 有限公司       重庆涪陵区 安康                                        100.00%     100.00% 56162867-4
                                                             售           00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                                        100.00%     100.00% 57319641-8
    京)有限公                                                    发           00司华兰生物
    (长垣)单采                                                                20,000,000.
              控股子公司 有限公司    河南长垣   王启平       血浆采集                       100.00%     100.00% 05875024-2
    血浆有限公                                                                00司华兰生物
                                                             医疗卫生用
    (滑县)单采                                                                15,000,000.
              控股子公司 有限公司    河南滑县   王启平       品生产、销                     100.00%     100.00% 08421782-0
    血浆有限公                                                                00
                                                             售司3、本企业的合营和联营企业情况
                                                                                         本企业在被
    被投资单                            法定代表                             本企业持股                              组织机构代
               企业类型     注册地               业务性质     注册资本                   投资单位表 关联关系
    位名称                              人                                    比例                                   码
                                                                                          决权比例一、合营企业二、联营企业华兰基因
              其他有限                          药品生产企 100,000,000                                            07139027-
    工程有限                  河南新乡   安康                                      40.00%        40.00% 其他
              公司                              业(筹建期).00                                                   X公司4、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
                                                                       华兰生物工程股份有限公司 2014 年半年度报告全文5、关联方应收应付款项上市公司应收关联方款项
                                                                                                                   单位:元
                                                            期末                                       期初
       项目名称            关联方
                                               账面余额            坏账准备                账面余额            坏账准备上市公司应付关联方款项
                                                                                                                   单位:元
           项目名称                        关联方                        期末金额                       期初金额九、承诺事项1、重大承诺事项2、前期承诺履行情况十、资产负债表日后事项1、重要的资产负债表日后事项说明
                                                                                                                   单位:元
                                                           对财务状况和经营成果的影
           项目                      内容                                                         无法估计影响数的原因
                                                                         响数2、资产负债表日后利润分配情况说明无3、其他资产负债表日后事项说明无十一、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
         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
                                                                                     华兰生物工程股份有限公司 2014 年半年度报告全文按组合计提坏账准备的应收账款
                                             100.0                                                      100.00
    销售货款                 75,688,398.40                        3,796,458.92      5.02% 57,936,625.00                       2,902,550.25      5.01%
                                                   0%                                                          %
                                             100.0                                                      100.00
    组合小计                 75,688,398.40                        3,796,458.92      5.02% 57,936,625.00                       2,902,550.25      5.01%
                                                   0%                                                          %
    合计                     75,688,398.40 --                     3,796,458.92 --          57,936,625.00 --                   2,902,550.25 --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
                                   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
                        75,447,618.40 99.68%                    3,772,380.92                57,822,245.00 99.80%                  2,891,112.25计
    1至2年                    240,780.00         0.32%                24,078.00                      114,380.00        0.20%              11,438.00
    合计                    75,688,398.40         --                3,796,458.92                57,936,625.00           --            2,902,550.25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)本报告期转回或收回的应收账款情况
                                                                                                                                         单位:元
                                                                                       转回或收回前累计已计
        应收账款内容          转回或收回原因                 确定原坏账准备的依据                                          转回或收回金额
                                                                                          提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                                         单位:元
       应收账款内容            账面余额                            坏账金额                   计提比例                           理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明
                                                                        华兰生物工程股份有限公司 2014 年半年度报告全文(3)本报告期实际核销的应收账款情况
                                                                                                                       单位:元
                                                                                                           是否因关联交易产
       单位名称        应收账款性质            核销时间             核销金额                核销原因
                                                                                                                  生应收账款核销说明无(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                       单位:元
                                                   期末数                                         期初数
            单位名称
                                        账面余额            计提坏账金额            账面余额               计提坏账金额(5)金额较大的其他的应收账款的性质或内容(6)应收账款中金额前五名单位情况
                                                                                                                       单位:元
         单位名称           与本公司关系                     金额                     年限             占应收账款总额的比例福州市博研生物医药有
                        非关联方                             24,007,800.00 1 年以内                                    31.72%限公司
    河南省妇幼保健院        非关联方                              6,336,000.00 1 年以内                                     8.37%山东实杰生物药业有限
                        非关联方                              4,997,500.00 1 年以内                                     6.60%公司
    辽宁生物制品有限公司 非关联方                                 4,634,400.00 1 年以内                                     6.12%华润湖南瑞格医药有限
                        非关联方                              3,010,400.00 1 年以内                                     3.98%公司
           合计                    --                        42,986,100.00             --                              56.79%(7)应收关联方账款情况
                                                                                                                       单位:元
           单位名称                     与本公司关系                         金额                  占应收账款总额的比例2、其他应收款(1)其他应收款
                                                                                                                       单位:元
                                                                             华兰生物工程股份有限公司 2014 年半年度报告全文
                                                   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           比例按组合计提坏账准备的其他应收款
                                                 100.0                                                   100.0
    应收及暂付款项                  59,129,518.84                    194,455.22 0.33%    110,993,109.51                 59,204.03 0.05%
                                                   0%                                                          0%
                                                 100.0                                                   100.0
    组合小计                        59,129,518.84                    194,455.22 0.33%    110,993,109.51                 59,204.03 0.05%
                                                   0%                                                          0%
    合计                            59,129,518.84 --                 194,455.22 --       110,993,109.51 --              59,204.03 --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           43,563,036.23 73.67%                 136,651.81              104,024,744.38 93.71%                       33,662.06
    1至2年                  8,616,117.48 14.57%                  26,461.44                    860,200.00    0.78%                    2,600.00
    2至3年                   842,200.00      1.42%                   2,400.00             6,088,861.04      5.49%                    6,000.00
    3 年以上                6,108,165.13 10.34%                  28,941.97                     19,304.09    0.02%                   16,941.97
    3至4年                  6,088,861.04 10.30%                  10,000.00
    4至5年                        1,810.59   0.01%                   1,448.47                  11,810.59    0.01%                    9,448.47
    5 年以上                     17,493.50   0.03%               17,493.50                      7,493.50    0.01%                    7,493.50
    合计                   59,129,518.84      --                194,455.22              110,993,109.51        --                    59,204.03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
                                                                         华兰生物工程股份有限公司 2014 年半年度报告全文(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
                                                                                                                      单位:元
    应收账款内容               账面余额                  坏账金额                   计提比例                   理由单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明(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其他应收款核销说明(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                      单位:元
                                                     期末数                                         期初数
             单位名称
                                         账面余额             计提坏账金额               账面余额            计提坏账金额(5)金额较大的其他应收款的性质或内容(6)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                              40,000,000.00 1 年以内                                  67.65%公司华兰生物工程(苏州)
                          子公司                               5,475,343.13 1 至 2 年                                  9.26%有限公司贺州华兰单采血浆有限
                          子公司                               3,706,160.00 1 至 2 年                                  6.27%公司华兰生物(龙里)单采血
                          子公司                               2,888,458.00 3 至 4 年                                  4.88%浆有限公司华兰生物(长顺)单采血
                          子公司                               2,864,876.93 3 至 4 年                                  4.85%浆有限公司
           合计                    --                         54,934,838.06              --                           92.91%
                                                                             华兰生物工程股份有限公司 2014 年半年度报告全文(7)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                                                   40,000,000.00                           67.65%华兰生物工程(苏州)有限
                              子公司                                                 5,475,343.13                          9.26%公司