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旺能环境(002034)公告正文

美 欣 达:2014年半年度报告

公告日期 2014-08-16
股票简称:旺能环境 股票代码:002034
浙江美欣达印染集团股份有限公司
  Zhejiang Mizuda printing&dyeing group co.,Ltd,




          2014 年半年度报告




                二 O 一四年八月
                                          浙江美欣达印染集团股份有限公司 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。

    公司经本次董事会审议通过的利润分配预案为:以 2014 年 06 月 30 日的公

司总股本 85,120,000 股为基数,向全体股东每 10 股派发现金红利 4.00 元(含税),

送红股 0 股(含税),不以公积金转增股本。

    公司负责人芮勇、主管会计工作负责人傅敏勇及会计机构负责人(会计主管

人员)傅敏勇声明:保证本半年度报告中财务报告的真实、准确、完整。




                                      1
                                                                            浙江美欣达印染集团股份有限公司 2014 年半年度报告全文




                                                                   目录




2014 半年度报告

第一节 重要提示、目录和释义 ........................................................................................................ 1

第二节 公司简介 ................................................................................................................................ 4

第三节 会计数据和财务指标摘要 .................................................................................................... 6

第四节 董事会报告 .......................................................................................................................... 15

第五节 重要事项 .............................................................................................................................. 21

第六节 股份变动及股东情况 .......................................................................................................... 21

第七节 优先股相关情况 .................................................................................................................. 24

第八节 董事、监事、高级管理人员情况 ...................................................................................... 25

第九节 财务报告 .............................................................................................................................. 26

第十节 备查文件目录 .................................................................................................................... 104




                                                                        2
                                           浙江美欣达印染集团股份有限公司 2014 年半年度报告全文




                                    释义


                释义项     指                              释义内容

公司、本公司、美欣达股份   指   浙江美欣达印染集团股份有限公司

美欣达集团、集团公司       指   美欣达集团有限公司

美欣达进出口               指   浙江美欣达印染集团湖州进出口有限公司

久久印染                   指   湖州美欣达久久印染有限公司

原料供应                   指   湖州美欣达纺织原料供应有限公司

绿典精化                   指   湖州绿典精化有限公司

湖美印花                   指   湖州美欣达染整印花有限公司

奥立纺织                   指   荆州市奥立纺织有限公司

奥达纺织                   指   荆州市奥达纺织有限公司

股东大会                   指   浙江美欣达印染集团股份有限公司股东大会

董事会                     指   浙江美欣达印染集团股份有限公司董事会

监事会                     指   浙江美欣达印染集团股份有限公司监事会

证监会、中国证监会         指   中国证券监督管理委员会

浙江证监局                 指   中国证券监督管理委员会浙江监管局

交易所                     指   深圳证券交易所

期初余额                   指   2013 年 12 月 31 日

上期金额                   指   2013 年 1-6 月




                                       3
                                                            浙江美欣达印染集团股份有限公司 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                 美欣达                                股票代码               002034

股票上市证券交易所       深圳证券交易所

公司的中文名称           浙江美欣达印染集团股份有限公司

公司的中文简称(如有)   美欣达

公司的外文名称(如有)   Zhejiang Mizuda printing&dyeing group co.,Ltd,

公司的外文名称缩写(如有)MIZUDA

公司的法定代表人         芮勇


二、联系人和联系方式

                                                  董事会秘书                           证券事务代表

姓名                                                 刘昭和                               林春娜

联系地址                                  浙江省湖州市美欣达路 588 号          浙江省湖州市美欣达路 588 号

电话                                             0572-2619935                          0572-2619936

传真                                             0572-2619937                          0572-2619937

电子信箱                                         lzh@mizuda.net                       lcn@mizuda.net


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。




                                                        4
                                                         浙江美欣达印染集团股份有限公司 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。




                                                     5
                                                            浙江美欣达印染集团股份有限公司 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)                                  560,908,186.32              649,649,712.85                         -13.66%

归属于上市公司股东的净利润(元)                  3,546,927.76                4,634,469.72                         -23.47%

归属于上市公司股东的扣除非经常性损
                                                   233,589.74                 3,464,498.45                         -93.26%
益的净利润(元)

经营活动产生的现金流量净额(元)                 98,017,942.18                3,792,148.68                        2,484.76%

基本每股收益(元/股)                                       0.04                         0.06                      -33.33%

稀释每股收益(元/股)                                       0.04                         0.06                      -33.33%

加权平均净资产收益率                                     0.67%                       0.70%                          -0.03%

                                                                                                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)                                  1,459,912,622.17             1,475,295,981.83                         -1.04%

归属于上市公司股东的净资产(元)                503,296,803.43              523,711,974.95                          -3.90%


二、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)                     -434,327.80

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
                                                                       1,021,367.60
一标准定额或定量享受的政府补助除外)

对外委托贷款取得的损益                                                 3,462,701.08 委托贷款利息收入

除上述各项之外的其他营业外收入和支出                                         -1,107.60

减:所得税影响额                                                           490,837.99

       少数股东权益影响额(税后)                                          244,457.27

合计                                                                   3,313,338.02                     --

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
                                                        6
                                                         浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


□ 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。




                                                     7
                                                            浙江美欣达印染集团股份有限公司 2014 年半年度报告全文




                                          第四节 董事会报告

一、概述

       2014年上半年,印染行业总体发展保持平稳,但内需增速放缓、外需复苏缓慢,印染行业竞争激烈;棉花价格大幅度下
降,使纺织行业受挫严重;人工工资刚性上升,成本承压大;染化料价格继续上涨,盈利空间压缩;环保要求不断提高,治
理费用增加。面对严峻形势考验,公司紧紧围绕年初制定的各项生产经营目标,积极主动应对内外部环境的变化,加强落实
公司在经营、生产以及基础管理方面的系列工作,在有效控制企业各种风险的情况下,仍需加快技术改造、注重节能环保、
提高应对能力,进一步推进产业结构调整和升级,使公司各方面得到了进一步的改善与提升。
       报告期内,公司实现营业收入56,090.82万元,实现营业利润382.75万元,其中归属于上市公司股东的净利润为354.69万
元,每股收益0.04元。


二、主营业务分析

概述
       本报告期,公司实现营业收入56,090.82万元,比上年同期下降13.66% ;营业收入同比下降,主要系2013年下半年公司
处置了湖美印花公司和绿典精化公司,导致相应的营业收入减少所致;本期归属于上市公司股东的净利润为354.69万元,与
上年同期相比有所下降,主要系本期收入的减少所致。
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

                                                                                          处置湖美和绿典导致收入
营业收入                         560,908,186.32       649,649,712.85            -13.66% 减少、奥达搬迁导致营业
                                                                                          收入减少

                                                                                          营业收入下降导致的成本
营业成本                         483,832,860.77       563,089,960.62            -14.08%
                                                                                          相应减少

                                                                                          主要系随着营业收入的下
销售费用                          19,897,950.86        23,780,761.96            -16.33% 降,本期发生的佣金和仓
                                                                                          储运输费减少所致

管理费用                          39,040,427.67        40,245,861.32             -3.00% 研发费用减少

                                                                                          利息收入增加,汇兑损失
财务费用                           4,830,936.87         6,597,518.55            -26.78%
                                                                                          减少

                                                                                          利润下降导致相应的所得
所得税费用                         1,719,349.76         2,403,759.23            -28.47%
                                                                                          税费用下降

研发投入                          21,777,810.40        23,280,868.90             -6.46%

                                                                                          收回的票据保证金净额增
经营活动产生的现金流
                                  98,017,942.18         3,792,148.68           2484.76% 加,付现销售费用和管理
量净额
                                                                                          费用减少


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                                                                浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


投资活动产生的现金流
                                     -56,509,886.80       -88,076,278.55                 30.63% 收到的理财产品本金增加
量净额

筹资活动产生的现金流                                                                              偿还的借款净额增加,质
                                     -76,849,418.38       36,088,004.91               -312.95%
量净额                                                                                            押的银行存款增加

现金及现金等价物净增                                                                              经营活动产生的现金流量
                                     -33,719,589.25       -49,492,308.42                 31.87%
加额                                                                                              净额增加

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
(一)市场方面
   印染行业具有一定的高技术含量,生产成本和能源价格的上涨使其在全球范围内竞争将更加激烈,公司2014年在已有的
基础上,充分发挥公司市场面大、资金与技术保障相对较强的优势,在断续扩大外发加工的前提下,将贸易延伸到非本公司
生产的产品进口棉纱业务上;组织专业的团队,通过设计师专卖店方式为纽带推动公司网络营销工作;加强自主产品的开发
和推广,2014年争取实现数码印花产品的快速增长。
(二)生产方面
   健全质量保证体系,引进新设备,改造老设备,使纺织印染产品的质量竞争,从单纯的注重表观质量,转向内在质量和
健康环保方面上来。2014年公司投入不低于1000万元改造与升级设备设施使公司产品质量指标再提高。半年度投入研发费用
2000万以上,继续加大研发和技术改造的力度。
(三)经营管理方面
   继续以生态环保理念发展印染产业,实现可持续发展;采用的清洁生产工艺、废水治理和污染防治措施;贯彻执行公司的
财务管理制度,提升公司整体管理水平。


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

纺织行业             96,478,883.22       79,117,098.92         18.00%          -24.26%            -32.47%            9.97%

印染行业            400,608,457.98      341,517,478.74         14.75%          -18.99%            -19.27%            0.30%

分产品

纺织产品             96,478,883.22       79,117,098.92         18.00%          -24.26%            -32.47%            9.97%

印染产品            400,608,457.98      341,517,478.74         14.75%          -18.99%            -19.27%            0.30%

分地区

国内收入            303,259,964.90      255,348,596.30         15.80%          -18.49%            -19.01%            0.53%


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                                                                浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


国外收入            193,827,376.30     165,285,981.36        14.73%            -22.41%            -26.52%              4.77%


四、核心竞争力分析

    报告期内公司的核心竞争力未发生重要变化。与国内其他纺织印染企业相比,公司的核心竞争力主要表现在公司经营管
理信息化、生产技术创新、管理团队优势及规模与品牌优势等方面。
    一是公司积极引入并推进科学化的管理工具。公司引入CRM系统,将原有集中在各个业务员手中的客户资源进行系统
整合,将经营业务系统多年来习惯形成的客户操作模式进行信息化改造,客户信息导入、邮件收发、客户报价、合同、下单
等经营活动全部实现在CRM系统中运行。增设了经营管理科,具体负责围绕CRM系统对客户进行分类管理,为经营管理者
实时提供客户需求和信息反馈。建立BC类物资采购供应平台,将原有分散采购、分散付款的采购行为集中在新组建的公司
采供中心,实现规模采购优势,采购管理全程软件化,提高了采购工作效率,降低了采购成本。
    二是公司不断在产品实现力上加强技术创新。产品结构拓展上,开发并引入了液流染色产品,实现了多纤维生产加工能
力的拓展,并且加强了技术推广和产品推介,完成了休闲面料产品开发基地复评;在品牌影响力上积极申报品牌荣誉,连续
八年蝉联了“印染行业十佳企业”称号,为公司的可持续发展创造了有利条件。
    三是公司拥有一支优秀的管理团队,多数成员具有多年印染行业经营管理经验,对行业发展趋势的研判与把握较为准确,
对“团队奋斗、真诚守信、追求和谐、奉献社会”的企业核心价值理念贯彻执行到位。勤勉务实的工作作风以及团结和谐的团
队氛围使公司管理团队长期稳定,并有效协作。
    四是规模与品牌优势。公司是集中国出口名牌、中国名牌、国家免验、十大示范出口商标企业于一身的优秀企业。公司
被授予“国家特种工装及休闲面料印染产品开发基地”、“安全生产标准化二级企业(纺织)”荣誉称号。获得“中国纺织工业
联合会”、“国家纺织品开发中心”颁发的誉称证书。




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

                       最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
公司名称 公司类别                                                                                                   股份来源
                      成本(元)数量(股)       比例   数量(股)    比例     值(元) 益(元)           科目

湖北银行
                       3,000,000.                                              3,000,000.                长期股权
股份有限 商业银行                    3,522,160    0.11% 3,522,160      0.11%                609,333.68
                              00                                                      00                 投资
公司

                       3,000,000.                                              3,000,000.
合计                                 3,522,160    --     3,522,160     --                   609,333.68      --         --
                              00                                                      00




                                                           10
                                                                浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


(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
公司报告期不存在委托理财。


(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。


(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

                                                                                    浙江陆丰燃料有
长兴诺力控股有限公司                             否                4,900    16.00% 限公司提供连带 资金周转
                                                                                    责任保证。

合计                                                  --           4,900     --            --               --

                                                 委托贷款期限:2014 年 1 月 13 日--2014 年 12 月 25 日。委托贷款年利
展期、逾期或诉讼事项(如有)                     率为 16%,按月结算利息,到期一次归还本金。本次贷款经双方协商
                                                 一致可提前归还。

委托贷款审批董事会公告披露日期(如有)            2014 年 01 月 10 日

委托贷款审批股东会公告披露日期(如有)


3、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
 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
                                      或服务

湖州美欣    子公司       制造业      棉印染业   10,000,000. 21,230,764. 5,738,141.8 20,693,011. 272,311.7   250,137.11

                                                           11
                                                                    浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


达久久印                                          00                      50            3             64        7
染有限公


浙江美欣
达印染集
                                     商品及技     10,000,000. 71,333,906. 32,078,611. 144,801,69 9,574,233
团湖州进     子公司     商业                                                                                         7,050,528.34
                                     术进出口     00                      78           07            6.96      .56
出口有限
公司

荆州市奥
达纺织有                             生产销售     65,510,000. 654,438,52 273,818,45 97,346,673. 258,194.3
             子公司     制造业                                                                                       -8,645,704.60
限公司(合                           棉纱、棉布 00                      1.81          0.30            86        3
并)

湖州美欣
                                     纺织品及
达纺织原                                          1,000,000.0 8,048,573.4 2,954,907.0 7,176,825.5 -9,242,58
             子公司     商业         原料等的                                                                          186,586.33
料供应有                                          0                        7            8               7     1.49
                                     销售
限公司


4、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

荆州奥达新厂区工
                                 39,666                2,202.14           38,541.43                  97.16%


合计                             39,666                2,202.14           38,541.43             --                     --


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
                                                                           -81.49%       至                                 -38.31%
动幅度

2014 年 1-9 月归属于上市公司股东的净利润变
                                                                               300       至                                   1,000
动区间(万元)

2013 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                            1,621.03
元)

业绩变动的原因说明                              主要系子公司奥达纺织今年亏损情况会继续加大。




                                                              12
                                                            浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


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
根据2013年年度股东大会决议,本公司 2013 年年度权益分派方案为:以公司现有总股本 85,120,000 股为基数,向全体股
东每 10 股派 3.000000 元人民币现金(含税;扣税后,QFII、RQFII以及持有股改限售股、首发限售股的个人和证券投资基
金每 10 股派 2.700000元;持有非股改、非首发限售股及无限售流通股的个人、证券投资基金股息红利税实行差别化税率征
收,先按每 10 股派 2.850000 元,权益登记日后根据投资者减持股票情况,再按实际持股期限补缴税款;对于 QFII、RQFII
外的其他非居
民企业,本公司未代扣代缴所得税,由纳税人在所得发生地缴纳。)。
【注:根据先进先出的原则,以投资者证券账户为单位计算持股期限,持股 1 个月(含 1 个月)以内,每 10 股补缴税款
0.450000 元;持股 1 个月以上至1 年(含 1 年)的,每 10 股补缴税款 0.150000 元;持股超过 1 年的,不需补缴税款。】
本公司 2013 年年度权益分派方案为:以公司现有总股本 85,120,000 股为基数,向全体股东每 10 股派 3 元人民币现金(含
税)。

                                           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
                                                                                   是
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

每 10 股送红股数(股)                                                                                        0

每 10 股派息数(元)(含税)                                                                                4.00

每 10 股转增数(股)                                                                                          0

分配预案的股本基数(股)                                                                             85,120,000

现金分红总额(元)(含税)                                                                         34,048,000.00


                                                       13
                                                              浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


可分配利润(元)                                                                                      57,205,518.32

现金分红占利润分配总额的比例                                                                                100.00%

                                                   现金分红政策:

公司发展阶段属成熟期且无重大资金支出安排的,进行利润分配时,现金分红在本次利润分配中所占比例最低应达到 80%

                                   利润分配或资本公积金转增预案的详细情况说明

为了回报广大投资者,公司董事会提议 2014 年半年度进行利润分配:以 2014 年 6 月 30 日的公司总股本 8,512 万股为基数,
每 10 股派发现金股利 4.0 元(含税),共派发现金总额 3,404.80 万元,不进行公积金转增股本。
分配方案中现金分红的金额超过了报告期内归属于上市公司股东净利润的 100%,也超过了上市公司报告期末累计可供分配
利润的 50%,但是此利润分配预案不会造成上市公司流动资金短缺,公司过去 12 个月没有使用过募集资金补充流动资金,
未来 12 个月内也不会计划使用募集资金补充流动资金。

此项利润分配预案经第六届董事会第三次会议审议通过后,尚需提交 2014 年度第二次临时股东大会进行审议,符合公司
章程及审议程序的规定。审议该项议案时,独立董事发表同意的独立意见。


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

                                                                        南方基金管理有限
                                                                                           公司客户结构、发展战略、
                                                                        公司研究员、上海
2014 年 04 月 19 日   董秘办公室        实地调研              机构                         经营情况及行业趋势情况
                                                                        任行投资管理有限
                                                                                           等,未提供资料。
                                                                        公司投资总监

                                                                                           公司客户结构、发展战略、
                                                                        中国银河证券股份
2014 年 05 月 20 日   董秘办公室        实地调研              机构                         经营情况及行业趋势情况
                                                                        有限公司研究员
                                                                                           等,未提供资料。

                                                                        华夏基金管理有限
                                                                                           公司客户结构、发展战略、
                                                                        公司投资部研究
2014 年 06 月 18 日   董秘办公室        实地调研              机构                         经营情况及行业趋势情况
                                                                        员、中信证券股份
                                                                                           等,未提供资料。
                                                                        有限公司高级经理

2014 年 06 月 20 日   公司办公室        电话沟通              个人      投资者             公司经营情况等




                                                         14
                                                         浙江美欣达印染集团股份有限公司 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、资产交易事项

1、收购资产情况

□ 适用 √ 不适用
公司报告期未收购资产。


2、出售资产情况

□ 适用 √ 不适用
公司报告期未出售资产。


3、企业合并情况

□ 适用 √ 不适用
公司报告期未发生企业合并情况。


六、公司股权激励的实施情况及其影响

√ 适用 □ 不适用


                                                    15
                                                                    浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


     股票激励计划简述
     1、2013年3月19日,公司第五届董事会第十三次会议审议通过了《关于<浙江美欣达印染集团股份有限公司限制性股
票激励计划(草案)>及其摘要的议案》(以下简称“《激励计划(草案)》”)、《关于提请股东大会授权董事会全权办理
限制性股票激励计划相关事宜的议案》以及《关于<浙江美欣达印染集团股份有限公司限制性股票激励计划实施考核办法>
的议案》。
     2、2013年3月19日,公司第五届监事会第七次会议审议通过了《激励计划(草案)》等议案,并审核通过了首期激励
对象名单。
     3、2013年3月26日,公司向中国证券监督管理委员会(以下简称“中国证监会”)申报了本次激励计划的备案资料,并
就上述事项与证监会进行了沟通。
     根据中国证监会的反馈意见,公司对《激励计划(草案)》进行了修订,形成了《浙江美欣达印染集团股份有限公司
限制性股票激励计划(草案修订稿)》(以下称“《激励计划(草案修订稿)》”)并再次提交中国证监会备案。
     4、2013年4月20日,公司第五届董事会第十五次会议及第五届监事会第九次会议分别审议通过《激励计划(草案修订
稿)》及其摘要,全体独立董事对公司《激励计划(草案修订稿)》及其摘要发表了同意的补充独立意见。
     5、2013年5月8日,公司召开2013年第一次临时股东大会,审议通过了《关于<浙江美欣达印染集团股份有限公司限制
性股票激励计划(草案修订稿)>及其摘要的议案》、《关于<浙江美欣达印染集团股份有限公司限制性股票激励计划实施
考核办法>的议案》,并授权董事会办理限制性股票激励计划有关事项。
     6、2013年5月14日,公司第五届董事会第十七次会议审议通过了《关于向激励对象授予限制性股票的议案》。公司独
立董事对限制性股票激励对象、授予等事项发表了同意的独立意见。同日,公司第五届监事会第十一次会议亦就上述议案发
表了核查意见。
     7、2013年5月23日,公司第五届董事会第十八次会议审议通过了《关于确认获授限制性股票激励计划预留股份激励对
象名单及份额的议案》和《关于向激励对象授予限制性股票激励计划预留股份相关事宜的议案》。公司独立董事对获授预留
股份激励对象名单及份额和向激励对象授予预留股份等事项发表了独立意见。同日,公司第五届监事会第十二次会议亦就上
述议案发表了核查意见。
     8、2013年6月14日,公司披露了《关于限制性股票授予完成的公告》。首次授予的360万股和预留股份40万股限制性
股票的上市日期为2013年6月19日。
     9、2014年5月28日,公司召开第六届董事会第二次会议及第六届监事会第二次会议,审议通过了《关于确认首次授予
及预留部分授予的限制性股票第一个解锁期解锁条件成就的议案》,首次授予及预留部分授予的限制性股票第一个解锁期解
锁条件已成就,同意本次符合资格的7名激励对象的限制性股票在第一个解锁期解锁。第一期解锁数量为160万股,占公司总
股本8512万股的1.8797%。本次解锁的首次授予及预留部分授予的限制性股票上市流通日为2014年6月20日。
     具体内容详见巨潮资讯网《浙江美欣达印染集团股份有限公司关于限制性股票激励计划第一个解锁期解锁股份上市流
通的提示性公告》,公告编号为:2014-29。




七、重大关联交易

1、与日常经营相关的关联交易

√ 适用 □ 不适用

                                                               关联交易 占同类交               可获得的
关联交易              关联交易 关联交易 关联交易 关联交易                          关联交易
           关联关系                                            金额(万 易金额的               同类交易 披露日期 披露索引
   方                   类型     内容   定价原则     价格                          结算方式
                                                                   元)     比例                 市价

湖州南太 同一实际                       政府指导                                                          2014 年
                      产品购买 蒸汽等              1,894.77        1,894.77 100.00% 货币结算
湖热电有 控制人控                       价                                                                08 月 16


                                                              16
                                                                 浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


限公司     制的企业                                                                               日

湖州美欣
                                                                                                  2014 年
达染整印              提供加工
           联营企业              加工劳务 协议价     855.90      855.90    52.74% 货币结算        08 月 16
花有限公              劳务
                                                                                                  日


湖州美欣
                                                                                                  2014 年
达染整印              采购印染
           联营企业              印染产品 协议价   1,070.80 1,070.80        2.15% 货币结算        08 月 16
花有限公              产品
                                                                                                  日


湖州美欣
                                                                                                  2014 年
达染整印
           联营企业 提供租赁 房屋租赁 协议价          15.00       15.00    27.68% 货币结算        08 月 16
花有限公
                                                                                                  日


合计                                         --       --        3,836.47    --       --      --        --      --

                                         根据公司 2013 年度股东大会决议,公司预计 2014 年度与南太湖热电有限公司之
                                         间的关联交易金额不超过人民币 6000 万元,截止 2014 年 6 月 30 日,实际发生额
按类别对本期将发生的日常关联交易进 为 1,894.77 万元,未超过股东大会批准的关联交易额度。 根据公司 2013 年度股
行总金额预计的,在报告期内的实际履 东大会决议,公司预计 2014 年度与湖州美欣达染整印花有限公司之间发生的委托
行情况(如有)                           加工业务、接受委托加工业务、房屋租赁等交联交易金额合计不超过人民币 6,000
                                         万元。截止 2014 年 6 月 30 日,实际发生额为 1941.70 万元,未超过股东大会批
                                         准的关联交易额度。

交易价格与市场参考价格差异较大的原
                                         公司向南太湖热电采购蒸汽等交易价格是按照政府指导价
因(如适用)


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

                                                           17
                                                                浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


公司报告期无其他重大关联交易。


八、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。


(2)承包情况

□ 适用 √ 不适用
公司报告期不存在承包情况。


(3)租赁情况

√ 适用 □ 不适用
租赁情况说明
详见本报告附注十二、其他重要事项之融资租赁情况的说明
为公司带来的损益达到公司报告期利润总额 10%以上的项目
□ 适用 √ 不适用
公司报告期不存在为公司带来的损益达到公司报告期利润总额 10%以上的租赁项目。


2、担保情况

√ 适用 □ 不适用
                                                                                                          单位:万元

                                  公司对外担保情况(不包括对子公司的担保)

                    担保额度              实际发生日期
                                                                                                 是否履行 是否为关
   担保对象名称     相关公告   担保额度   (协议签署       实际担保金额    担保类型     担保期
                                                                                                   完毕   联方担保
                    披露日期                  日)

报告期内审批的对外担保额度                                 报告期内对外担保实际发生
                                                       0                                                         0
合计(A1)                                                 额合计(A2)

报告期末已审批的对外担保额                                 报告期末实际对外担保余额
                                                       0                                                         0
度合计(A3)                                               合计(A4)

                                            公司对子公司的担保情况

                    担保额度              实际发生日期
                                                                                                 是否履行 是否为关
   担保对象名称     相关公告   担保额度   (协议签署       实际担保金额    担保类型     担保期
                                                                                                   完毕   联方担保
                    披露日期                  日)


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浙江美欣达印染集
                    2014 年 03             2014 年 03 月                     连带责任保
团湖州进出口有限                   4,000                               114                一年      否     是
                    月 13 日               13 日                             证
公司

报告期内审批对子公司担保额                                  报告期内对子公司担保实际
                                                    4,000                                                         114
度合计(B1)                                                发生额合计(B2)

报告期末已审批的对子公司担                                  报告期末对子公司实际担保
                                                    4,000                                                         114
保额度合计(B3)                                            余额合计(B4)

公司担保总额(即前两大项的合计)

报告期内审批担保额度合计                                    报告期内担保实际发生额合
                                                    4,000                                                         114
(A1+B1)                                                   计(A2+B2)

报告期末已审批的担保额度合                                  报告期末实际担保余额合计
                                                    4,000                                                         114
计(A3+B3)                                                 (A4+B4)

实际担保总额(即 A4+B4)占公司净资产的比例                                                                      0.23%

其中:

为股东、实际控制人及其关联方提供担保的金额(C)                                                                     0

直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                    0
务担保金额(D)

担保总额超过净资产 50%部分的金额(E)                                                                               0

上述三项担保金额合计(C+D+E)                                                                                       0

未到期担保可能承担连带清偿责任说明(如有)                  承担连带清偿责任

违反规定程序对外提供担保的说明(如有)                      无

采用复合方式担保的具体情况说明


3、其他重大合同

□ 适用 √ 不适用
公司报告期不存在其他重大合同。


4、其他重大交易

□ 适用 √ 不适用
公司报告期不存在其他重大交易。


九、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

收购报告书或权益变动报告书中所作承

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                                                           浙江美欣达印染集团股份有限公司 2014 年半年度报告全文




资产重组时所作承诺

                                                    保证不占用公
                                                    司资金;保证不
                                                    同业竞争;保证
                                   单建明、美欣达                    2003 年 11 月 18
首次公开发行或再融资时所作承诺                      与股东单位不                        长期    严格执行
                                   集团有限公司                      日
                                                    发生除正常业
                                                    务以外的一切
                                                    资金往来。

其他对公司中小股东所作承诺

承诺是否及时履行                   是


十、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


十一、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。


十二、其他重大事项的说明

□ 适用 √ 不适用
公司报告期不存在需要说明的其他重大事项。




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                                                              浙江美欣达印染集团股份有限公司 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      25,928,270   30.46%                                  -1,060,000 -1,060,000   24,868,270 29.22%

3、其他内资持股         25,928,270   30.46%                                  -1,060,000 -1,060,000   24,868,270 29.22%

       境内自然人持股   25,928,270   30.46%                                  -1,060,000 -1,060,000   24,868,270 29.22%

二、无限售条件股份      59,191,730   69.54%                                  1,060,000 1,060,000     60,251,730 70.78%

1、人民币普通股         59,191,730   69.54%                                  1,060,000 1,060,000     60,251,730 70.78%

三、股份总数            85,120,000 100.00%                                            0          0   85,120,000 100.00%

股份变动的原因
√ 适用 □ 不适用
    限制性股票激励计划满足第一期解锁条件,解锁40%,共计160万股,激励对象中董监高所持限制性股票解锁后,其所
持公司股份总数的25%为实际可上市流通股份,剩余75%股份将继续按照高管锁定股进行锁定。即限售的限制性股票减少160
万股,高管锁定股增加54万股,导致有限售条件股份减少106万股。


股份变动的批准情况
√ 适用 □ 不适用
     2013年5月23日,公司第五届董事会第十八次会议审议通过了《关于确认获授限制性股票激励计划预留股份激励对象
名单及份额的议案》和《关于向激励对象授予限制性股票激励计划预留股份相关事宜的议案》。公司独立董事对获授预留股
份激励对象名单及份额和向激励对象授予预留股份等事项发表了独立意见。同日,公司第五届监事会第十二次会议亦就上述
议案发表了核查意见。




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



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                                                                浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


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                              10,415                                                                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

                                                                             持有有限售 持有无限售       质押或冻结情况
                                              报告期末持股 报告期内增
     股东名称         股东性质   持股比例                                    条件的股份 条件的股份      股份状
                                                 数量         减变动情况                                           数量
                                                                                数量       数量           态

单建明           境内自然人          33.76%      28,732,545                   21,549,409   7,183,136 质押        28,550,000

美欣达集团有限 境内非国有法
                                     6.73%        5,728,909                                5,728,909
公司             人

鲍凤娇           境内自然人          4.22%        3,594,860                                3,594,860

周爽             境内自然人          2.16%        1,838,745       978,145                  1,838,745

潘玉根           境内自然人          1.39%        1,183,353                     887,515       295,838

周宇光           境内自然人          1.31%        1,113,500      1,113,500                 1,113,500

中国建设银行-
华夏优势增长股 境内非国有法
                                     0.98%          834,203       834,203                     834,203
票型证券投资基 人


张朝文           境内自然人          0.74%          630,000       630,000                     630,000

刘昭和           境内自然人          0.72%          615,575                     461,681       153,894

傅敏勇           境内自然人          0.66%          560,000                     420,000       140,000

龙方胜           境内自然人          0.66%          560,000                     420,000       140,000

聂永国           境内自然人          0.66%          560,000                     420,000       140,000

乐德忠           境内自然人          0.66%          560,000                     420,000       140,000

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)无
(参见注 3)

                                 前 10 名股东中,单建明为公司实际控制人,担任公司董事职务,鲍凤娇是单建明的配
                                 偶,单建明持有美欣达集团有限公司 88.80%,是其控股股东,鲍凤娇持有美欣达集团
上述股东关联关系或一致行动的     有限公司 1.47%,上述三位股东存在关联关系。潘玉根为公司副董事长、总经理;刘昭
说明                             和为公司董事会秘书、副总经理;傅敏勇为公司财务总监;龙方胜为公司副总经理;聂
                                 永国为公司副总经理;乐德忠为公司副总经理。除此以外,未知其他股东是否存在关联
                                 关系,也未知其是否属于一致行动人。

                                          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

                                                          22
                                                            浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


单建明                                                                 7,183,136 人民币普通股         7,183,136

美欣达集团有限公司                                                     5,728,909 人民币普通股         5,728,909

鲍凤娇                                                                 3,594,860 人民币普通股         3,594,860

周爽                                                                   1,838,745 人民币普通股         1,838,745

周宇光                                                                 1,113,500 人民币普通股         1,113,500

中国建设银行-华夏优势增长股
                                                                         834,203 人民币普通股           834,203
票型证券投资基金

张朝文                                                                   630,000 人民币普通股           630,000

郭学景                                                                   413,680 人民币普通股           413,680

廖坚                                                                     393,890 人民币普通股           393,890

林新                                                                     361,072 人民币普通股           361,072

前 10 名无限售流通股股东之间, 前 10 名股东中,单建明为公司实际控制人,担任公司董事职务,鲍凤娇是单建明的配
以及前 10 名无限售流通股股东和 偶,单建明持有美欣达集团有限公司 88.80%,是其控股股东,鲍凤娇持有美欣达集团
前 10 名股东之间关联关系或一致 有限公司 1.47%,上述三位股东存在关联关系。除此以外,未知其他股东是否存在关联
行动的说明                       关系,也未知其是否属于一致行动人。

前十大股东参与融资融券业务股     股东张朝文持股 630000 股的账户,为广发证券股份有限公司客户信用交易担保证券账
东情况说明(如有)(参见注 4) 户,系本报告期内新增加的。

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。




                                                       23
                                          浙江美欣达印染集团股份有限公司 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




                                     24
                                                             浙江美欣达印染集团股份有限公司 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

汤小平          董事             任期满离任   2014 年 05 月 20 日   第六届董事会换届选举

单超            董事             被选举       2014 年 05 月 20 日   第六届董事会换届选举

李质仙          独立董事         任期满离任   2014 年 05 月 20 日   第六届董事会换届选举

贾广华          独立董事         任期满离任   2014 年 05 月 20 日   第六届董事会换届选举

马建功          独立董事         被选举       2014 年 05 月 20 日   第六届董事会换届选举

刘长奎          独立董事         被选举       2014 年 05 月 20 日   第六届董事会换届选举

王学庚          监事             任期满离任   2014 年 05 月 20 日   第六届监事会换届选举

杨瑛            监事             被选举       2014 年 05 月 20 日   第六届监事会换届选举




                                                       25
                                                          浙江美欣达印染集团股份有限公司 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:浙江美欣达印染集团股份有限公司
                                                                                                       单位:元

                  项目                         期末余额                               期初余额

流动资产:

     货币资金                                             175,632,255.30                         253,271,837.23

     结算备付金

     拆出资金

     交易性金融资产                                                                                  113,080.00

     应收票据                                              24,422,111.98                          23,099,418.79

     应收账款                                             129,609,477.54                         106,720,451.07

     预付款项                                               5,548,234.47                           4,633,642.37

     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                                               6,000,000.00

     其他应收款                                            62,572,284.99                          53,227,483.72

     买入返售金融资产

     存货                                                 184,282,206.62                         197,248,130.70

     一年内到期的非流动资产

     其他流动资产                                          49,106,980.33                          11,680,292.76

流动资产合计                                              637,173,551.23                         649,994,336.64
                                                    26
                              浙江美欣达印染集团股份有限公司 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                11,687,874.59                        10,195,917.22

    投资性房地产                72,661,540.93                        76,065,212.00

    固定资产                   592,463,293.41                       613,017,308.26

    在建工程                    52,516,321.35                        31,563,108.49

    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                    77,800,530.27                        79,462,035.21

    开发支出

    商誉

    长期待摊费用                   474,166.49                          535,826.87

    递延所得税资产              12,115,278.90                        11,442,172.14

    其他非流动资产               3,020,065.00                         3,020,065.00

非流动资产合计                 822,739,070.94                       825,301,645.19

资产总计                      1,459,912,622.17                    1,475,295,981.83

流动负债:

    短期借款                   233,329,600.00                       225,244,740.00

    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                   127,882,405.60                       126,760,000.00

    应付账款                   145,904,715.33                       151,987,472.03

    预收款项                    17,667,250.18                         9,028,713.38

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬                 9,576,156.89                        13,954,661.29

    应交税费                   117,971,925.28                       114,503,116.98


                         27
                                        浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


     应付利息                                869,562.93                          844,250.80

     应付股利                              7,274,629.13                         7,025,200.47

     其他应付款                           98,320,607.35                        84,971,755.88

     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               17,910,120.44                        15,224,792.82

     其他流动负债                          1,020,000.00                        14,183,176.87

流动负债合计                             777,726,973.13                       763,727,880.52

非流动负债:

     长期借款                              2,268,536.20                         2,331,240.50

     应付债券

     长期应付款                           15,654,484.82                        18,373,441.47

     专项应付款

     预计负债

     递延所得税负债                                                                16,962.00

     其他非流动负债                       13,588,024.90                        14,365,512.50

非流动负债合计                            31,511,045.92                        35,087,156.47

负债合计                                 809,238,019.05                       798,815,036.99

所有者权益(或股东权益):

     实收资本(或股本)                   85,120,000.00                        85,120,000.00

     资本公积                            244,116,130.38                       242,542,229.66

     减:库存股

     专项储备

     盈余公积                             34,359,841.05                        33,421,942.36

     一般风险准备

     未分配利润                          139,700,832.00                       162,627,802.93

     外币报表折算差额

归属于母公司所有者权益合计               503,296,803.43                       523,711,974.95

     少数股东权益                        147,377,799.69                       152,768,969.89

所有者权益(或股东权益)合计             650,674,603.12                       676,480,944.84

负债和所有者权益(或股东权益)总
                                        1,459,912,622.17                    1,475,295,981.83



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                                                          浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


法定代表人:芮勇                     主管会计工作负责人:傅敏勇                       会计机构负责人:傅敏勇


2、母公司资产负债表

编制单位:浙江美欣达印染集团股份有限公司
                                                                                                       单位:元

                 项目                          期末余额                               期初余额

流动资产:

    货币资金                                              133,981,000.05                         205,587,377.80

    交易性金融资产                                                                                   113,080.00

    应收票据                                               11,725,641.38                            830,000.00

    应收账款                                               75,892,037.47                          74,427,426.04

    预付款项                                                2,245,681.18                            882,581.96

    应收利息

    应收股利                                                6,000,000.00

    其他应收款                                             12,377,598.01                           4,738,695.78

    存货                                                   64,137,893.10                          76,103,726.88

    一年内到期的非流动资产

    其他流动资产                                           49,056,159.18                            576,632.56

流动资产合计                                              355,416,010.37                         363,259,521.02

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

    长期股权投资                                           91,166,678.06                          89,502,450.53

    投资性房地产                                           78,284,513.88                          78,794,611.77

    固定资产                                              228,128,022.07                         241,046,442.51

    在建工程                                               20,613,782.93                          15,060,279.31

    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                                               45,105,102.85                          46,128,615.81

    开发支出

    商誉


                                                    29
                                  浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


    长期待摊费用                      474,166.49                           535,826.87

    递延所得税资产                  4,260,763.32                          3,652,202.39

    其他非流动资产                  3,020,065.00                          3,020,065.00

非流动资产合计                    471,053,094.60                        477,740,494.19

资产总计                          826,469,104.97                        841,000,015.21

流动负债:

    短期借款                      140,029,600.00                        139,594,740.00

    交易性金融负债

    应付票据                      126,982,405.60                        126,210,000.00

    应付账款                       88,340,573.98                         89,200,773.38

    预收款项                       11,085,770.92                          6,380,023.91

    应付职工薪酬                    5,437,371.55                         10,051,569.10

    应交税费                       12,702,746.11                         12,921,932.49

    应付利息                          698,512.93                           674,172.47

    应付股利                        1,335,857.02                          1,086,428.36

    其他应付款                      5,652,905.45                          5,736,747.82

    一年内到期的非流动负债

    其他流动负债

流动负债合计                      392,265,743.56                        391,856,387.53

非流动负债:

    长期借款                        2,268,536.20                          2,331,240.50

    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                                                           16,962.00

    其他非流动负债                  4,088,024.88                          4,365,512.50

非流动负债合计                      6,356,561.08                          6,713,715.00

负债合计                          398,622,304.64                        398,570,102.53

所有者权益(或股东权益):

    实收资本(或股本)             85,120,000.00                         85,120,000.00

    资本公积                      250,390,614.74                        248,816,714.02

    减:库存股

    专项储备


                             30
                                                          浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


     盈余公积                                              35,130,667.27                          34,192,768.58

     一般风险准备

     未分配利润                                            57,205,518.32                          74,300,430.08

     外币报表折算差额

所有者权益(或股东权益)合计                              427,846,800.33                         442,429,912.68

负债和所有者权益(或股东权益)总
                                                          826,469,104.97                         841,000,015.21



法定代表人:芮勇                     主管会计工作负责人:傅敏勇                       会计机构负责人:傅敏勇


3、合并利润表

编制单位:浙江美欣达印染集团股份有限公司
                                                                                                       单位:元

                  项目                         本期金额                               上期金额

一、营业总收入                                            560,908,186.32                         649,649,712.85

     其中:营业收入                                       560,908,186.32                         649,649,712.85

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                                            558,577,573.55                         642,802,858.79

     其中:营业成本                                       483,832,860.77                         563,089,960.62

           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                                   2,468,406.95                           2,772,735.14

           销售费用                                        19,897,950.86                          23,780,761.96

           管理费用                                        39,040,427.67                          40,245,861.32

           财务费用                                         4,830,936.87                           6,597,518.55

           资产减值损失                                     8,506,990.43                           6,316,021.20

     加:公允价值变动收益(损失以
“-”号填列)

                                                    31
                                                               浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


            投资收益(损失以“-”号
                                                                 1,496,930.75
填列)

            其中:对联营企业和合营
                                                                 1,491,957.37
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)                               3,827,543.52                           6,846,854.06

       加:营业外收入                                            1,061,609.60                           1,531,495.61

       减:营业外支出                                            1,014,045.80                            591,046.13

            其中:非流动资产处置损


四、利润总额(亏损总额以“-”号填
                                                                 3,875,107.32                           7,787,303.54
列)

       减:所得税费用                                            1,719,349.76                           2,403,759.23

五、净利润(净亏损以“-”号填列)                               2,155,757.56                           5,383,544.31

       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                                3,546,927.76                           4,634,469.72

       少数股东损益                                              -1,391,170.20                           749,074.59

六、每股收益:                                       --                                       --

       (一)基本每股收益                                                0.04                                   0.06

       (二)稀释每股收益                                                0.04                                   0.06

七、其他综合收益

八、综合收益总额                                                 2,155,757.56                           5,383,544.31

       归属于母公司所有者的综合收益
                                                                 3,546,927.76                           4,634,469.72
总额

       归属于少数股东的综合收益总额                              -1,391,170.20                           749,074.59


法定代表人:芮勇                        主管会计工作负责人:傅敏勇                         会计机构负责人:傅敏勇
注:财务费用涉及金融业务需单独列示汇兑收益项目。


4、母公司利润表

编制单位:浙江美欣达印染集团股份有限公司
                                                                                                            单位:元

                 项目                             本期金额                                 上期金额

一、营业收入                                                   360,326,947.31                         418,834,668.73


                                                          32
                                                               浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


       减:营业成本                                            319,462,330.50                         358,027,175.03

           营业税金及附加                                        2,141,701.89                           2,255,121.18

           销售费用                                             12,783,196.99                          12,838,232.92

           管理费用                                             21,913,159.70                          31,349,681.04

           财务费用                                              -1,374,597.01                          2,572,626.30

           资产减值损失                                          3,777,620.71                           2,966,449.96

       加:公允价值变动收益(损失以
“-”号填列)

           投资收益(损失以“-”号填
                                                                 7,406,627.37                           6,206,589.07
列)

           其中:对联营企业和合营企
                                                                 1,491,957.37
业的投资收益

二、营业利润(亏损以“-”号填列)                               9,030,161.90                          15,031,971.37

       加:营业外收入                                              561,609.62                           1,414,495.61

       减:营业外支出                                              838,307.52                            314,398.39

           其中:非流动资产处置损失

三、利润总额(亏损总额以“-”号填
                                                                 8,753,464.00                          16,132,068.59
列)

       减:所得税费用                                             -625,522.93                           1,553,450.18

四、净利润(净亏损以“-”号填列)                               9,378,986.93                          14,578,618.41

五、每股收益:                                       --                                       --

       (一)基本每股收益                                                 0.11                                  0.18

       (二)稀释每股收益                                                 0.11                                  0.18

六、其他综合收益

七、综合收益总额                                                 9,378,986.93                          14,578,618.41


法定代表人:芮勇                        主管会计工作负责人:傅敏勇                         会计机构负责人:傅敏勇


5、合并现金流量表

编制单位:浙江美欣达印染集团股份有限公司
                                                                                                            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                            603,194,360.89                         654,144,528.08

       客户存款和同业存放款项净增加


                                                          33
                                         浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


     向中央银行借款净增加额

     向其他金融机构拆入资金净增加


     收到原保险合同保费取得的现金

     收到再保险业务现金净额

     保户储金及投资款净增加额

     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                        8,268,822.68                         20,666,866.84

     收到其他与经营活动有关的现金        141,773,460.61                        206,544,168.75

经营活动现金流入小计                     753,236,644.18                        881,355,563.67

     购买商品、接受劳务支付的现金        526,833,096.62                        629,537,453.81

     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


     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
                                          52,098,193.34                         55,106,807.87


     支付的各项税费                        9,292,282.72                         14,242,075.10

     支付其他与经营活动有关的现金         66,995,129.32                        178,677,078.21

经营活动现金流出小计                     655,218,702.00                        877,563,414.99

经营活动产生的现金流量净额                98,017,942.18                          3,792,148.68

二、投资活动产生的现金流量:

     收回投资收到的现金                       27,750.00

     取得投资收益所收到的现金

     处置固定资产、无形资产和其他
                                           1,786,073.91
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         26,553,004.46                          1,145,000.00

投资活动现金流入小计                      28,366,828.37                          1,145,000.00


                                    34
                                                          浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


       购建固定资产、无形资产和其他
                                                           22,876,715.17                         79,221,278.55
长期资产支付的现金

       投资支付的现金                                      49,000,000.00

       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                        13,000,000.00                         10,000,000.00

投资活动现金流出小计                                       84,876,715.17                         89,221,278.55

投资活动产生的现金流量净额                                 -56,509,886.80                       -88,076,278.55

三、筹资活动产生的现金流量:

       吸收投资收到的现金                                                                        21,296,000.00

       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                                 191,887,400.00                        161,650,000.00

       发行债券收到的现金

       收到其他与筹资活动有关的现金                        56,077,880.00

筹资活动现金流入小计                                      247,965,280.00                        182,946,000.00

       偿还债务支付的现金                                 183,865,244.30                        110,394,971.29

       分配股利、利润或偿付利息支付
                                                           42,655,545.90                         30,835,737.81
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                        98,293,908.18                          5,627,285.99

筹资活动现金流出小计                                      324,814,698.38                        146,857,995.09

筹资活动产生的现金流量净额                                 -76,849,418.38                        36,088,004.91

四、汇率变动对现金及现金等价物的
                                                            1,621,773.75                         -1,296,183.46
影响

五、现金及现金等价物净增加额                               -33,719,589.25                       -49,492,308.42

       加:期初现金及现金等价物余额                        97,598,026.39                        130,317,018.25

六、期末现金及现金等价物余额                               63,878,437.14                         80,824,709.83


法定代表人:芮勇                      主管会计工作负责人:傅敏勇                      会计机构负责人:傅敏勇


6、母公司现金流量表

编制单位:浙江美欣达印染集团股份有限公司
                                                                                                      单位:元

                                                     35
                                               浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


               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              382,790,813.72                         452,981,265.10

     收到的税费返还                              4,807,944.75                          10,501,388.76

     收到其他与经营活动有关的现金              135,194,945.18                         197,637,470.46

经营活动现金流入小计                           522,793,703.65                         661,120,124.32

     购买商品、接受劳务支付的现金              340,773,240.31                         492,993,370.24

     支付给职工以及为职工支付的现
                                                19,699,155.67                          16,964,558.07


     支付的各项税费                              6,551,391.06                           6,110,392.10

     支付其他与经营活动有关的现金               56,521,685.27                         158,482,279.13

经营活动现金流出小计                           423,545,472.31                         674,550,599.54

经营活动产生的现金流量净额                      99,248,231.34                         -13,430,475.22

二、投资活动产生的现金流量:

     收回投资收到的现金                             27,750.00

     取得投资收益所收到的现金                                                           6,000,000.00

     处置固定资产、无形资产和其他
                                                 1,186,243.73
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                3,462,701.08

投资活动现金流入小计                             4,676,694.81                           6,000,000.00

     购建固定资产、无形资产和其他
                                                 6,814,555.28                           9,903,700.23
长期资产支付的现金

     投资支付的现金                             49,000,000.00

     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

投资活动现金流出小计                            55,814,555.28                           9,903,700.23

投资活动产生的现金流量净额                      -51,137,860.47                         -3,903,700.23

三、筹资活动产生的现金流量:

     吸收投资收到的现金                                                                21,296,000.00

     取得借款收到的现金                        100,037,400.00                         135,000,000.00

     发行债券收到的现金

     收到其他与筹资活动有关的现金               39,478,880.00


                                         36
                                                              浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


筹资活动现金流入小计                                          139,516,280.00                               156,296,000.00

       偿还债务支付的现金                                      99,665,244.30                               110,394,971.29

       分配股利、利润或偿付利息支付
                                                               29,332,440.18                                 27,493,688.87
的现金

       支付其他与筹资活动有关的现金                            86,248,000.00

筹资活动现金流出小计                                          215,245,684.48                               137,888,660.16

筹资活动产生的现金流量净额                                     -75,729,404.48                                18,407,339.84

四、汇率变动对现金及现金等价物的
                                                                1,264,654.85                                     -532,594.83
影响

五、现金及现金等价物净增加额                                   -26,354,378.76                                    540,569.56

       加:期初现金及现金等价物余额                            58,791,858.19                                 36,502,589.26

六、期末现金及现金等价物余额                                   32,437,479.43                                 37,043,158.82


法定代表人:芮勇                          主管会计工作负责人:傅敏勇                            会计机构负责人:傅敏勇


7、合并所有者权益变动表

编制单位:浙江美欣达印染集团股份有限公司
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)

                              85,120, 242,542,                  33,421,            162,627,          152,768,9 676,480,94
一、上年年末余额
                              000.00    229.66                  942.36              802.93              69.89          4.84

       加:会计政策变更

           前期差错更正

           其他

                              85,120, 242,542,                  33,421,            162,627,          152,768,9 676,480,94
二、本年年初余额
                              000.00    229.66                  942.36              802.93              69.89          4.84

三、本期增减变动金额(减少             1,573,90                937,898             -22,926,          -5,391,17 -25,806,34
以“-”号填列)                           0.72                     .69             970.93                0.20         1.72

                                                                                   3,546,92          -1,391,17 2,155,757.
(一)净利润
                                                                                       7.76               0.20           56

(二)其他综合收益


                                                         37
                                                              浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


                                                                                   3,546,92          -1,391,17 2,155,757.
上述(一)和(二)小计
                                                                                       7.76               0.20          56

                                       1,573,90                                                                  1,573,900.
(三)所有者投入和减少资本
                                           0.72                                                                         72

1.所有者投入资本

2.股份支付计入所有者权益              1,573,90                                                                  1,573,900.
的金额                                     0.72                                                                         72

3.其他

                                                               937,898             -26,473,          -4,000,00 -29,536,00
(四)利润分配
                                                                    .69             898.69                0.00        0.00

                                                               937,898             -937,89
1.提取盈余公积
                                                                    .69                8.69

2.提取一般风险准备

3.对所有者(或股东)的分                                                          -25,536,          -4,000,00 -29,536,00
配                                                                                  000.00                0.00        0.00

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

                             85,120, 244,116,                   34,359,            139,700,          147,377,7 650,674,60
四、本期期末余额
                              000.00    130.38                  841.05              832.00              99.69         3.12

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)

一、上年年末余额             81,120, 229,693,                   28,505,            153,483,          165,098,3 657,900,61

                                                         38
                                                         浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


                                000.00    023.53           774.61          455.13            59.45         2.72

       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

           其他

                                81,120, 229,693,           28,505,       153,483,        165,098,3 657,900,61
二、本年年初余额
                                000.00    023.53           774.61          455.13            59.45         2.72

三、本期增减变动金额(减少 4,000,0 12,849,2                4,916,1       9,144,34        -12,329,3 18,580,332
以“-”号填列)                 00.00     06.13            67.75            7.80            89.56          .12

                                                                         38,396,5        -7,695,40 30,701,104
(一)净利润
                                                                            10.79             6.06          .73

(二)其他综合收益

                                                                         38,396,5        -7,695,40 30,701,104
上述(一)和(二)小计
                                                                            10.79             6.06          .73

                                4,000,0 19,936,0                                                     23,936,091
(三)所有者投入和减少资本
                                 00.00     91.37                                                            .37

                                4,000,0 17,296,0                                                     21,296,000
1.所有者投入资本
                                 00.00     00.00                                                            .00

2.股份支付计入所有者权益                2,640,09                                                    2,640,091.
的金额                                       1.37                                                           37

3.其他

                                                           4,916,1       -29,252,        -4,070,05 -28,406,05
(四)利润分配
                                                            67.75          162.99             7.37         2.61

                                                           4,916,1       -4,916,1
1.提取盈余公积
                                                            67.75           67.75

2.提取一般风险准备

3.对所有者(或股东)的分                                                -24,335,        -4,070,05 -28,406,05
配                                                                         995.24             7.37         2.61

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


                                                    39
                                                                浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


(六)专项储备

1.本期提取

2.本期使用

                                       -7,086,8                                                         -563,926. -7,650,811.
(七)其他
                                         85.24                                                                  13           37

                              85,120, 242,542,                    33,421,         162,627,              152,768,9 676,480,94
四、本期期末余额
                              000.00    229.66                    942.36           802.93                  69.89           4.84


法定代表人:芮勇                         主管会计工作负责人:傅敏勇                                 会计机构负责人:傅敏勇


8、母公司所有者权益变动表

编制单位:浙江美欣达印染集团股份有限公司
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

                              85,120,000 248,816,71                         34,192,768                 74,300,430 442,429,91
一、上年年末余额
                                       .00        4.02                             .58                          .08        2.68

       加:会计政策变更

           前期差错更正

           其他

                              85,120,000 248,816,71                         34,192,768                 74,300,430 442,429,91
二、本年年初余额
                                       .00        4.02                             .58                          .08        2.68

三、本期增减变动金额(减少                   1,573,900.                                                -17,094,91 -14,583,11
                                                                            937,898.69
以“-”号填列)                                    72                                                         1.76        2.35

                                                                                                       9,378,986. 9,378,986.
(一)净利润
                                                                                                                93           93

(二)其他综合收益

                                                                                                       9,378,986. 9,378,986.
上述(一)和(二)小计
                                                                                                                93           93

                                             1,573,900.                                                               1,573,900.
(三)所有者投入和减少资本
                                                    72                                                                       72

1.所有者投入资本

2.股份支付计入所有者权益的                  1,573,900.                                                               1,573,900.
金额                                                72                                                                       72

3.其他

                                                           40
                                                               浙江美欣达印染集团股份有限公司 2014 年半年度报告全文


                                                                                                 -26,473,89 -25,536,00
(四)利润分配                                                            937,898.69
                                                                                                      8.69         0.00

                                                                                                 -937,898.6
1.提取盈余公积                                                           937,898.69
                                                                                                          9

2.提取一般风险准备

                                                                                                 -25,536,00 -25,536,00
3.对所有者(或股东)的分配
                                                                                                      0.00         0.00

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

                              85,120,000 250,390,61                       35,130,667            57,205,518 427,846,80
四、本期期末余额
                                       .00        4.74                           .27                     .32       0.33

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

                                81,120,000 226,125,21                     28,505,774            47,453,479 383,204,46
一、上年年末余额
                                       .00        4.05                            .61                    .63       8.29

    加:会计政策变更

           前期差错更正

                                             2,755,408.                                          6,937,435. 10,463,670
           其他                                                           770,826.22
                                                    60                                                   96         .78

                                81,120,000 228,880,62                     29,276,600            54,390,915 393,668,13
二、本年年初余额
                                       .00        2.65                            .83                    .59       9.07

三、本期增减变动金额(减少以 4,000,000. 19,936,091                         4,916,167.           19,909,514 48,761,773
“-”号填列)                         00           .37                           75                     .49        .61

                                                                                                49,161,677 49,161,677
(一)净利润
                                                                                                         .48        .48



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(二)其他综合收益

                                                                                             49,161,677 49,161,677
上述(一)和(二)小计
                                                                                                     .48          .48

                                4,000,000. 19,936,091                                                      23,936,091
(三)所有者投入和减少资本
                                       00          .37                                                            .37

                                4,000,000. 17,296,000                                                      21,296,000
1.所有者投入资本
                                       00          .00                                                            .00

2.股份支付计入所有者权益的                 2,640,091.                                                     2,640,091.
金额                                               37                                                             37

3.其他

                                                                          4,916,167.          -29,252,16 -24,335,99
(四)利润分配
                                                                                 75                2.99          5.24

                                                                          4,916,167.         -4,916,167.
1.提取盈余公积
                                                                                 75                  75

2.提取一般风险准备

                                                                                              -24,335,99 -24,335,99
3.对所有者(或股东)的分配
                                                                                                   5.24          5.24

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

                               85,120,000 248,816,71                     34,192,768          74,300,430 442,429,91
四、本期期末余额
                                      .00        4.02                            .58                 .08         2.68




法定代表人:芮勇                         主管会计工作负责人:傅敏勇                       会计机构负责人:傅敏勇




三、公司基本情况

       浙江美欣达印染集团股份有限公司(以下简称公司或本公司)系经浙江省人民政府证券委员会浙证委[1998]52号文批准,
由单建明、鲍凤娇、许瑞珠、许建华等20名自然人与湖州经济建设开发总公司共同发起设立,于1998年7月7日在浙江省工商

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行政管理局登记注册,取得注册号为330000000028006的《企业法人营业执照》。公司现有注册资本8,512万元,股份总数8,512
万股(每股面值1元)。公司股票已于2004年8月26日在深圳证券交易所挂牌交易,并于2005年10月27日完成股权分置改革。
本公司属制造行业。经营范围:许可经营项目:无;一般经营项目:经营进出口业务(详见外经贸部批文);各类纺织品、
服装的印染、制造、加工、销售;房屋租赁、物业管理、后勤服务。(上述经营范围不含国家法律法规规定禁止、限制和许
可经营的项目。)




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

    本公司财务报表以持续经营为编制基础。


2、遵循企业会计准则的声明

    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有
关信息。


3、会计期间

    会计年度自公历1月1日起至06月30日止。


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

    公司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。公司取得的净资产账面价值与支付的
合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。


(2)非同一控制下的企业合并

公司在购买日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;如果合并成本小于合
并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及
合并成本的计量进行复核,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,其差额计入当期
损益。




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6、分步处置股权至丧失控制权相关的具体会计政策

(1)“一揽子交易”的判断原则

    处置对子公司股权投资的各项交易的条款、条件以及经济影响符合以下一种或多种情况,通常应将多次交易事项作为
一揽子交易进行会计处理:1)这些交易是同时或者在考虑了彼此影响的情况下订立的;2)这些交易整体才能达成一项完整
的商业结果;3)一项交易的发生取决于其他至少一项交易的发生;4)一项交易单独看是不经济的,但是和其他交易一并考
虑时是经济的。




(2)“一揽子交易”的会计处理方法

公司通过多次交易分步处置对子公司投资至丧失控制权的各项交易属于一揽子交易的,在个别财务报表的处理与不属于一揽
子交易的的处理方法一致。在合并财务报表中,将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理,但是,
在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中应当确认为其他综
合收益,在丧失控制权时一并转入丧失控制权当期的损益。


(3)非“一揽子交易”的会计处理方法

    1) 丧失对子公司控制权之前处置对其部分投资的处理方法
    公司处置对子公司的投资,但尚未丧失对该子公司控制权的,区分个别财务报表和合并财务报表进行相关处理:在个
别财务报表中,结转与所处置的股权相对应的长期股权投资的账面价值,处置所得价款与结转的长期股权投资账面价值之间
的差额,确认为处置损益。在合并财务报表中,将处置价款与处置投资对应的享有该子公司净资产份额的差额调整资本公积
(资本溢价),资本溢价不足冲减的,冲减留存收益。
    2) 处置部分股权丧失了对原子公司控制权的,区分个别财务报表和合并财务报表进行相关处理:
    在个别财务报表中,结转与所处置的股权相对应的长期股权投资的账面价值,处置所得价款与结转的长期股权投资账
面价值之间的差额,确认为处置损益。同时,对于剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产。处置
后的剩余股权能够对原有子公司实施共同控制或重大影响的,按有关成本法转为权益法的相关规定进行会计处理。
    在合并财务报表中,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股
权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控
制权当期的投资收益(如果存在相关的商誉,还应扣除商誉)。与原有子公司股权投资相关的其他综合收益,应当在丧失控
制权时转为当期投资收益。


7、合并财务报表的编制方法

(1)合并财务报表的编制方法

母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其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,由母公司按照《企业会计准则第33号——合并财务报表》编制。


8、现金及现金等价物的确定标准

    列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指企业持有的期限短、流动性
强、易于转换为已知金额现金、价值变动风险很小的投资。


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9、外币业务和外币报表折算

(1)外币业务

    外币交易在初始确认时,采用交易发生日的即期汇率折算为人民币金额。资产负债表日,外币货币性项目采用资产负
债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑
差额外,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,不改变其人民币金额;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,差额计入当期损益或资本公积。




10、金融工具

(1)金融工具的分类

    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和
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)、持有至到期投资、贷款和应收款项、可供出售金融资产。
    金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和
指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。


(2)金融工具的确认依据和计量方法

    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计
量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的
金融资产或金融负债,相关交易费用计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:
(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能
可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期
损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、
公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于指定为以
公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将
以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1) 按照《企业会计准则第
13号——或有事项》确定的金额;2) 初始确认金额扣除按照《企业会计准则第14号——收入》的原则确定的累积摊销额后
的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1) 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公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所
取得的利息或现金股利,确认为投资收益;处置时,将实际收到的金额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) 可供出售金融资产的公允价值变动计入资本公积;持有期间按实际利率法计算的利息,计入投资
收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到的金额与账面
价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。


(3)金融资产转移的确认依据和计量方法

    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权
上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保
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留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;
(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    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之和。




(4)金融负债终止确认条件

   当金融负债的现时义务全部或部分解除时,相应终止确认该金融负债或其一部分。


(5)金融资产和金融负债公允价值的确定方法

    存在活跃市场的金融资产或金融负债,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

    (1) 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。
    (2) 对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,可以单独进行减值测试,或包括在
具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金
融资产),包括在具有类似信用风险特征的金融资产组合中再进行减值测试。
(3) 按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值高于预计未来现金流量现值之间的
差额确认减值损失。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付
该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,高于按照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,确认为减值损失。可供出售金融资产的公允价值发生较大幅度下降,
或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,确认其减值损失,并将原直接计入所有者权益的公允价
值累计损失一并转出计入减值损失。


    各类可供出售金融资产减值的各项认定标准
    1) 表明可供出售债务工具投资发生减值的客观证据包括:① 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;③ 公司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 因债务人发生重大财务困难,该债务工具无法在活跃市场继续交易;⑥ 其他表明
可供出售债务工具已经发生减值的情况。
    2) 表明可供出售权益工具投资发生减值的客观证据包括:权益工具投资的公允价值发生严重或非暂时性下跌。本公司于
资产负债表日对各项可供出售权益工具投资单独进行检查,若该权益工具投资于资产负债表日的公允价值低于其成本超过
50%(含50%)或低于其成本持续时间超过12个月(含12个月)的,则表明其发生减值;若该权益工具投资于资产负债表日
的公允价值低于其成本超过20%(含20%)但尚未达到50%的,或低于其成本持续时间超过6个月(含6个月),本公司会综
合考虑其他相关因素,诸如价格波动率等,判断该权益工具投资是否发生减值。

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     上段所述“成本”按照可供出售权益工具投资的初始取得成本扣除已收回本金和已摊销金额确定;“公允价值”根据证券
交易所期末收盘价确定,除非该项可供出售权益工具投资存在限售期。对于存在限售期的可供出售权益工具投资,采用如下
方法确定公允价值:
     如果可供出售权益工具投资的初始取得成本高于在证券交易所上市交易的同一股票的市价,应采用在证券交易所上市
交易的同一股票的市价作为估值日该股票的价值;
     如果可供出售权益工具投资的初始取得成本低于在证券交易所上市交易的同一股票的市价,应按以下公式确定该股票
的价值:
     FV=C+(P-C)×(Dl-Dr)/Dl
     其中:
     FV为估值日该可供出售权益工具的公允价值;
     C为该可供出售权益工具的初始取得成本(因权益业务导致市场价格除权时,应于除权日对其初始取得成本作相应调
整);
     P为估值日在证券交易所上市交易的同一股票的市价;
     Dl为该可供出售权益工具限售期所含的交易所的交易天数;
     Dr为估值日剩余限售期,即估值日至限售期结束所含的交易所的交易天数(不含估值日当天)
     可供出售金融资产发生减值时,原直接计入所有者权益的因公允价值下降形成的累计损失予以转出并计入减值损失。
对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认
的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入所有者权益。


各类可供出售金融资产减值的各项认定标准


11、应收款项坏账准备的确认标准和计提方法

(1)单项金额重大的应收款项坏账准备


                                                             金额 1,000 万元以上(含)且占应收款项账面余额 10%以
单项金额重大的判断依据或金额标准
                                                             上的款项。

                                                             单独进行减值测试,根据其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。


(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

账龄分析法组合                账龄分析法                  相同账龄的应收款项具有类似信用风险特征

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                                                      30.00%                                      30.00%

2-3 年                                                      50.00%                                      50.00%


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3 年以上                                                100.00%                                       100.00%

3-4 年                                                 100.00%                                       100.00%

4-5 年                                                 100.00%                                       100.00%

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


                                        应收款项的未来现金流量现值与以账龄为信用风险特征的应收款项组合的未来
单项计提坏账准备的理由
                                        现金流量现值存在显著差异。

                                        单独进行减值测试,根据其未来现金流量现值低于其账面价值的差额计提坏账
坏账准备的计提方法
                                        准备。


12、存货

(1)存货的分类

     存货包括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。


(2)发出存货的计价方法

计价方法:加权平均法
     发出存货采用月末一次加权平均法。


(3)存货可变现净值的确定依据及存货跌价准备的计提方法

    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货成本高于可变现净值的差额计提存货跌价准备。直
接用于出售的存货,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;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合
同价格的,分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。


(4)存货的盘存制度

盘存制度:永续盘存制




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(5)低值易耗品和包装物的摊销方法

低值易耗品
摊销方法:一次摊销法
包装物
摊销方法:一次摊销法


13、长期股权投资

(1)投资成本的确定

(1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或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其初始投资成本。长期股权投资初始投资成本与支付的合并对价的
账面价值或发行股份的面值总额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。公司通过多次交易分步实
现同一控制下企业合并形成的长期股权投资,在个别财务报表和合并财务报表中,将按持股比例享有在合并日被合并方所有
者权益账面价值的份额作为初始投资成本。合并日之前所持被合并方的股权投资账面价值加上合并日新增投资成本,与长期
股权投资初始投资成本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。(2) 非同一控制下的企业合并形成
的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。公司通过多次交易分步实现非同一控制下企业合并形成
的长期股权投资,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转入当期投资收益。2) 在合并财务报表中,对于购买日
之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收
益;购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。(3) 除
企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照
发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合
同或协议约定价值不公允的除外)。


(2)后续计量及损益确认

对被投资单位能够实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控
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。


(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,与被投资单位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的,认定为共同控制;对被投资
单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。


(4)减值测试方法及减值准备计提方法

对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按照账面价值高于可收回金额的差
额计提相应的减值准备;对被投资单位不具有共同控制或重大影响、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,按照《企业会计准则第 22 号——金融工具确认和计量》的规定计提相应的减值准备。



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14、投资性房地产

    1. 投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。
    2. 投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产相同的方法计提
折旧或进行摊销。资产负债表日,有迹象表明投资性房地产发生减值的,按照账面价值高于可收回金额的差额计提相应的减
值准备。


15、固定资产

(1)固定资产确认条件

固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一个会计年度的有形资产。固定资产以取得
时的实际成本入账,并从其达到预定可使用状态的次月起采用年限平均法计提折旧。


(2)融资租入固定资产的认定依据、计价方法

符合下列一项或数项标准的,认定为融资租赁:(1) 在租赁期届满时,租赁资产的所有权转移给承租人;(2) 承租人有购买
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
承租人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 [ 通常占租赁资产使用
寿命的 75%以上(含 75%)];(4) 承租人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
[ 90%以上(含 90%)];出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值 [ 90%以上
(含 90%)];(5) 租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。融资租入的固定资产,按租赁开始日租
赁资产的公允价值与最低租赁付款额的现值中较低者入账,按自有固定资产的折旧政策计提折旧。


(3)各类固定资产的折旧方法


            类别                   折旧年限(年)             残值率                       年折旧率

房屋及建筑物                5-50                                  3.00%-5.00% 19.40-1.90

机器设备                    5-17                                  3.00%-5.00% 19.40-5.59

电子设备                    3-10                                  3.00%-5.00% 32.33-9.50

运输设备                    5-12                                  3.00%-5.00% 19.40-7.92

其他设备                    3                                     3.00%-5.00% 33.33


(4)固定资产的减值测试方法、减值准备计提方法

    资产负债表日,有迹象表明固定资产发生减值的,按照账面价值高于可收回金额的差额计提相应的减值准备。y




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(5)其他说明

16、在建工程

(1)在建工程的类别

在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态前所
发生的实际成本计量。


(2)在建工程结转为固定资产的标准和时点

在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计
价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。


(3)在建工程的减值测试方法、减值准备计提方法

     资产负债表日,有迹象表明在建工程发生减值的,按照账面价值高于可收回金额的差额计提相应的减值准备。




17、借款费用

(1)借款费用资本化的确认原则

    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其
他借款费用,在发生时确认为费用,计入当期损益。


(2)借款费用资本化期间

    (1) 当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;2) 借款费用已经发生;3) 为使资产达到预
定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。


(3)暂停资本化期间

    若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过3个月,暂停借款费用的资本
化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。


(4)借款费用资本化金额的计算方法

    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率
法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的
金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门
借款的资产支出加权平均数乘以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。




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18、无形资产

(1)无形资产的计价方法

    无形资产包括土地使用权、专利权及非专利技术等,按成本进行初始计量。


(2)使用寿命有限的无形资产的使用寿命估计情况

    使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法
可靠确定预期实现方式的,采用直线法摊销。具体年限如下:


             项目               预计使用寿命                                   依据

土地使用权                50

排污权                    5


(3)无形资产减值准备的计提

    使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值高于可收回金额的差额计提相应的
减值准备;使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。


(4)内部研究开发项目支出的核算

内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确
认为无形资产: (1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;(2) 具有完成该无形资产并使用或出售的
意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无
形资产将在内部使用的,能证明其有用性;(4) 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有
能力使用或出售该无形资产;(5) 归属于该无形资产开发阶段的支出能够可靠地计量。


19、长期待摊费用

长期待摊费用按实际发生额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受
益则将尚未摊销的该项目的摊余价值全部转入当期损益。


20、收入

(1)销售商品收入确认时间的具体判断标准

销售商品收入在同时满足下列条件时予以确认:(1) 将商品所有权上的主要风险和报酬转移给购货方;(2) 公司不再保留通
常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;(3) 收入的金额能够可靠地计量;(4) 相关的经济
利益很可能流入;(5) 相关的已发生或将发生的成本能够可靠地计量。根据上述原则,公司确认收入的具体方法及时点为:
(1) 国内销售:产品发出后,经客户确认,确认收入。(2) 国外销售:货物报关离岸,并取得相关单证后确认收入。




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(2)确认让渡资产使用权收入的依据

    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利
息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按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

     提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流
入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的
收入,并按已完工作的测量确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经
发生的劳务成本预计能够得到补偿,按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;若已经发
生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。


21、政府补助

(1)会计政策

     1. 政府补助包括与资产相关的政府补助和与收益相关的政府补助。
     2. 政府补助为货币性资产的,按照收到或应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价
值不能可靠取得的,按照名义金额计量。
     3. 与资产相关的政府补助,确认为递延收益,在相关资产使用寿命内平均分配,计入当期损益。与收益相关的政府补
助,用于补偿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,计入当期损益;用于补偿已发生的
相关费用或损失的,直接计入当期损益。


22、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

确认递延所得税资产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。资产负债表日,有确凿证据表明未来期
间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。


(2)确认递延所得税负债的依据

资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所
得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。


23、经营租赁、融资租赁

(1)经营租赁会计处理

     公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,
直接计入当期损益。或有租金在实际发生时计入当期损益。
     公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以
资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。
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(2)融资租赁会计处理

      公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租
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,其差额为未确认融资费用,发生的初始直接费用,计入
租赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融资费用。
公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,
同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。在
租赁期各个期间,采用实际利率法计算确认当期的融资收入。


24、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



(1)会计政策变更

本报告期主要会计政策是否变更
□ 是 √ 否


(2)会计估计变更

本报告期主要会计估计是否变更
□ 是 √ 否


25、前期会计差错更正

本报告期是否发现前期会计差错
□ 是 √ 否



(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


(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




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五、税项

1、公司主要税种和税率


                  税种                                计税依据                             税率

增值税                                 销售货物或提供应税劳务               17%

营业税                                 应纳税营业额                         5%

城市维护建设税                         应缴流转税税额                       7%

企业所得税                             应纳税所得额                         25%

                                       从价计征的,按房产原值一次减除 30%
房产税                                 后余值的 1.2%计缴;从租计征的,按 1.2%或 12%
                                       租金收入的 12%计缴

教育费附加                             应缴流转税税额                       3%

地方教育费附加                         应缴流转税税额                       2%

各分公司、分厂执行的所得税税率


2、税收优惠及批文

    1. 税负减免
    根据浙江省科学技术厅、浙江省财政厅、浙江省国家税务局、浙江省地方税务局于2009年5月18日下发浙科发高〔2009〕
103号《关于认定浙江杭佳科技发展有限公司等134家企业为2009年第一批高新技术企业的通知》,本公司被认定为浙江省高
新技术企业。2012年本公司通过高新技术企业复审,资格有效期三年。根据相关规定,本公司企业所得税自2012年起三年内
减按15%的税率征收。
    2. 出口产品退税
    本公司出口货物实行“免、抵、退”税政策,退税率分别为14%、15%、16%。子公司浙江美欣达印染集团湖州进出口有
限公司(以下简称湖州进出口公司)系外贸企业,出口货物实行“免、退”政策,退税率分别为15%和16%。


3、其他说明




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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

                                                                                                       实质上                                                        从母公司所有者权
                                                                                                       构成对                                                        益冲减子公司少数
                                                                                                                                                        少数股东权
                                                                                                       子公司                   是否                                 股东分担的本期亏
子公司 子公司              业务性 注册资                                                期末实际投              持股比 表决权          少数股东权 益中用于冲
                  注册地                                   经营范围                                    净投资                   合并                                 损超过少数股东在
 全称     类型               质     本                                                    资额                    例     比例               益          减少数股东
                                                                                                       的其他                   报表                                 该子公司年初所有
                                                                                                                                                        损益的金额
                                                                                                       项目余                                                        者权益中所享有份
                                                                                                         额                                                            额后的余额

湖州美
欣达久
         控股子                             棉印染业;灯芯绒制造和销售;货物和技
久印染            湖州     制造业 1000 万                                               9,000,000.00             90.00% 90.00% 是        573,814.19
         公司                               术的进出口;自有房屋出租
有限公


湖州进
         控股子
出口公            湖州     商业   1000 万 货物及技术进出口                              6,000,000.00             60.00% 60.00% 是      12,632,944.86
         公司


湖州美                                      许可经营项目:化工产品的批发(除易制
欣达纺                                      毒化学品,涉及危险化学品的凭《危险化
         全资子
织原料            湖州     商业   100 万    学品经营许可证》许可的范围和方式经          1,000,000.00            100.00% 100.00% 是               0.00
         公司
供应有                                      营,许可证有效期至 2014 年 11 月 17 日)。
限公司                                      一般经营项目:纺织品及原料(除蚕茧、

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                                                  棉花)、润滑油、文具、机械设备(除汽
                                                  车)、五金交电、电子产品的销售。

通过设立或投资等方式取得的子公司的其他说明


(2)非同一控制下企业合并取得的子公司

                                                                                                                                                                         单位: 元

                                                                                                                                                                     从母公司所有者权
                                                                                                     实质上构                                                        益冲减子公司少数
                                                                                                                                                        少数股东权
                                                                                                     成对子公                   是否                                 股东分担的本期亏
子公司 子公司                 业务性 注册资                                          期末实际投                 持股比 表决权                           益中用于冲
                     注册地                                   经营范围                               司净投资                   合并   少数股东权益                  损超过少数股东在
 全称     类型                  质       本                                              资额                    例     比例                            减少数股东
                                                                                                     的其他项                   报表                                 该子公司年初所有
                                                                                                                                                        损益的金额
                                                                                                      目余额                                                         者权益中所享有份
                                                                                                                                                                       额后的余额

                                                  生产销售棉纱、棉布;出口本公司自
荆州市
                控                                产的纺织品;进口本公司生产、科研
奥达纺                        制造业
         股子公 荆州                   6,551 万 所需的原辅材料、机械设备、仪器仪 60,400,000.00                  51.00% 51.00% 是       134,171,040.65
织有限
         司                                       表的零配件;棉花收购、加工;房屋
公司
                                                  出租;机械加工。

荆州市
         控股子
奥立纺
         公司的               制造业              纺织品生产销售;印染加工;服装加
织印染               荆州              4,050 万                                      40,500,000.00              51.00% 51.00% 是
         全资子                                   工;自有房屋出租。
有限公
         公司


通过非同一控制下企业合并取得的子公司的其他说明




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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:                          --            --        518,620.85          --            --              123,418.53

人民币                         --            --        518,620.85          --            --              123,418.53

银行存款:                     --            --     107,363,989.68         --            --          190,784,607.86

人民币                         --            --     100,780,312.17         --            --          181,079,221.91

美元                        1,069,303.50 6.1528       6,579,210.57     1,591,130.21 6.0969             9,700,961.78

港元                            5,627.28 0.7938             4,466.93        5,627.28 0.7862                  4,424.17

其他货币资金:                 --            --      67,749,644.77         --            --           62,363,810.84

人民币                         --            --      67,693,000.00         --            --           61,225,519.61

美元                            9,206.34 6.1528            56,644.77      186,700.00 6.0969            1,138,291.23

合计                           --            --     175,632,255.30         --            --          253,271,837.23

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




2、交易性金融资产

(1)交易性金融资产

                                                                                                             单位: 元

                     项目                                  期末公允价值                       期初公允价值

指定为以公允价值计量且变动计入当期损益的金融资
                                                                                                         113,080.00


合计                                                                                                     113,080.00




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3、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                                                                24,422,111.98                           23,099,418.79

合计                                                                        24,422,111.98                           23,099,418.79


(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
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

多喜爱家纺股份有限公
                        2014 年 05 月 27 日        2014 年 08 月 27 日                      150,000.00


长兴家恒纺织有限公司 2014 年 03 月 14 日           2014 年 09 月 14 日                      200,000.00

江苏城宇市政工程有限
                        2014 年 04 月 22 日        2014 年 10 月 22 日                      100,000.00
公司

江苏千里马袜业有限公
                        2014 年 06 月 10 日        2014 年 12 月 10 日                      100,000.00


长兴家恒纺织有限公司 2014 年 03 月 14 日           2014 年 09 月 14 日                      100,000.00

合计                               --                         --                            650,000.00              --

说明
已贴现或质押的商业承兑票据的说明


4、应收股利

                                                                                                                          单位: 元

                                                                                                               相关款项是否发
       项目            期初数           本期增加          本期减少              期末数          未收回的原因
                                                                                                                     生减值

账龄一年以内的
                                        6,000,000.00                            6,000,000.00 期后已收到        否
应收股利

其中:                   --                --                 --                   --                --                   --

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其中:                --                  --                     --                --                     --                   --

合计                                   6,000,000.00                             6,000,000.00              --                   --

说明


5、应收利息

(1)应收利息

                                                                                                                               单位: 元

           项目               期初数                    本期增加                   本期减少                          期末数

委托贷款利息收入                                               3,462,701.08              3,462,701.08

合计                                                           3,462,701.08              3,462,701.08


6、应收账款

(1)应收账款按种类披露

                                                                                                                               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应收账款

账龄分析法组合       149,374,671.76      98.32% 19,765,194.22          13.23% 125,585,975.42 98.01% 18,865,524.35                   15.02%

组合小计             149,374,671.76      98.32% 19,765,194.22          13.23% 125,585,975.42 98.01% 18,865,524.35                   15.02%

单项金额虽不重大但
单项计提坏账准备的     2,548,058.92       1.68% 2,548,058.92 100.00%            2,548,058.92       1.99%        2,548,058.92 100.00%
应收账款

合计                 151,922,730.68       --       22,313,253.14        --    128,134,034.34        --         21,413,583.27         --

应收账款种类的说明
期末单项金额重大并单项计提坏账准备的应收账款
□ 适用 √ 不适用
组合中,按账龄分析法计提坏账准备的应收账款
√ 适用 □ 不适用
                                                                                                                               单位: 元

                                         期末数                                                          期初数

       账龄                账面余额                                                       账面余额
                                                          坏账准备                                                       坏账准备
                       金额              比例                                       金额                  比例

1 年以内

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其中:                    --                  --                --                     --           --                 --

1 年以内小计           134,796,497.27       89.06%             6,739,824.86        109,836,399.14   87.46%           5,491,819.95

1至2年                   1,630,773.56         1.22%              489,232.07          2,814,063.71    2.24%            844,219.12

2至3年                    822,527.30          0.62%              411,263.66           812,054.58     0.65%            406,027.29

3 年以上                12,124,873.63         9.10%           12,124,873.63         12,123,457.99    9.65%          12,123,457.99

合计                   149,374,671.77         --              19,765,194.22        125,585,975.42   --              18,865,524.35

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
                                                                                                                        单位: 元

     应收账款内容       账面余额                   坏账准备              计提比例                        计提理由

客户 1                         405,013.32              405,013.32                  100.00% 多次催讨未收款,预计无法收回

客户 2                         340,084.98              340,084.98                  100.00% 多次催讨未收款,预计无法收回

客户 3                         335,891.76              335,891.76                  100.00% 多次催讨未收款,预计无法收回

客户 4                         241,712.29              241,712.29                  100.00% 多次催讨未收款,预计无法收回

客户 5                         204,702.07              204,702.07                  100.00% 多次催讨未收款,预计无法收回

其他                       1,020,654.50               1,020,654.50                 100.00% 多次催讨未收款,预计无法收回

合计                       2,548,058.92               2,548,058.92            --                            --


(2)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

 PANWIN DESIGNS
                       非关联方                                7,000,387.22 1 年以内                                        4.69%
LIMITED

达志棉业               非关联方                                6,942,016.61 1 年以内                                        4.65%

东莞市以纯集团有限公
                       非关联方                                6,830,477.80 1 年以内                                        4.57%


荆州奥京联纺织印染有
                       非关联方                                6,452,667.72 3 年以上                                        4.32%
限公司

江苏紫荆花纺织科技股
                       非关联方                                4,670,915.33 1 年以内                                        3.07%
份有限公司

合计                                --                        31,896,464.68                  --                             21.30%



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(3)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

 湖州美欣达染整印花有限公司         关联方                                             3,055,054.53                                2.01%

合计                                              --                                   3,055,054.53                                2.01%


7、其他应收款

(1)其他应收款按种类披露

                                                                                                                                单位: 元

                                               期末数                                                      期初数

           种类                账面余额                      坏账准备                   账面余额                      坏账准备

                             金额          比例           金额         比例        金额            比例             金额         比例

单项金额重大并单项计
提坏账准备的其他应收      39,268,325.38 59.91%                                  42,867,155.68      76.80%


按组合计提坏账准备的其他应收款

按组合计提坏账准备        17,419,667.43 26.58% 2,972,643.32            19.18%    9,777,066.00      17.52%        2,589,234.53    26.48%

组合小计                  17,419,667.43 26.58% 2,972,643.32            19.18%    9,777,066.00      17.52%        2,589,234.53    26.48%

单项金额虽不重大但单
项计提坏账准备的其他       8,856,935.50 13.51%                                   3,172,496.57      5.68%
应收款

合计                      65,544,928.31      --        2,972,643.32      --     55,816,718.25         --         2,589,234.53      --

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
                                                                                                                                单位: 元

         其他应收款内容             账面余额                  坏账金额                 计提比例                       理由

                                                                                                           详见本财务报表注释十二其
荆州市土地收购储备中心              15,932,800.00
                                                                                                           他重要事项 3.1 之说明

                                                                                                           详见本财务报表注释十二其
荆州市荆沙棉纺织有限公司            23,335,525.38
                                                                                                           他重要事项 3.2 之说明

合计                                39,268,325.38                                         --                           --

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

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                                             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                  12,093,417.80 69.42%                604,670.89         4,383,807.29 44.84%                     219,190.37

1至2年                            3,296,215.54 18.92%             988,864.66         3,321,354.62 33.97%                     996,406.39

2至3年                            1,301,852.64    7.47%           650,926.32         1,396,532.64 14.28%                     698,266.32

3 年以上                           728,181.45     4.18%           728,181.45          675,371.45    6.91%                    675,371.45

合计                          17,419,667.43        --         2,972,643.32           9,777,066.00      --               2,589,234.53

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
                                                                                                                              单位: 元

     其他应收款内容          账面余额                     坏账准备                    计提比例                       计提理由

                                                                                                            符合条件的可收回出口
应收补贴款                         8,856,935.50
                                                                                                            退税款

合计                               8,856,935.50                                          --                             --


(2)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

                                                                               期末应收荆州市荆沙棉
                                                                               纺织有限公司款项中账
                                                                               龄为 1 年以内
荆州市荆沙棉纺织有限
                       非关联方                             23,335,525.38 937,519.68 元,1-2 年                                 35.60%
公司
                                                                               7,545,037.29 元,2-3 年
                                                                               1,035,075.60 元,3 年以
                                                                               上 13,817,892.81 元。

荆州市土地收购储备中
                       非关联方                             15,932,800.00 2-3 年                                                24.31%


湖州市国家税务局       非关联方                              8,856,935.50 1 年以内                                              13.51%

远东国际租赁有限公司 非关联方                                6,633,399.98 期末应收远东国际租赁                                  10.12%

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                                                                          有限公司款项中账龄为
                                                                          1 年以内 4,073,400.00
                                                                          元,1-2 年 2,559,999.98
                                                                          元

中华人民共和国湖州海
                       非关联方                            2,568,000.00 1 年以内                                            3.92%
关代保管专户

           合计                   --                      57,326,660.86                --                                  87.46%


8、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                                   4,448,373.26     80.18%                                    3,473,030.27         74.96%

1至2年                                      678,658.78      12.23%                                     745,578.48          16.09%

2至3年                                      218,336.63          3.94%                                  392,112.07           8.46%

3 年以上                                    202,865.80          3.66%                                   22,921.55           0.49%

合计                                       5,548,234.47     --                                        4,633,642.37         --

预付款项账龄的说明


(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

湖州电力局             非关联方                              748,835.75 1 年以内                       预付电费

北京全国棉花交易市场                                                      1 年以内 281,491.73 元,
                       非关联方                              389,792.26                           预付材料款
有限责任公司                                                              1-2 年 108,300.53 元

 上海益海国际运输代
                       非关联方                                 311,525.22 1 年以内                    预付材料款
理有限公司

 上虞和坤化工有限公
                       非关联方                              218,495.00 1 年以内                       预付材料款


中国国际期货有限公司 非关联方                                500,000.00 1 年以内                       预付材料款

合计                              --                       2,168,648.23                --                            --

预付款项主要单位的说明




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9、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                    27,767,708.03   6,127,509.67    21,640,198.36    43,495,713.41        2,807,982.06      37,937,773.10

在产品                    34,953,774.54                   34,953,774.54    34,134,949.85                          34,134,949.85

库存商品              128,051,849.65      7,032,630.21   121,019,219.44   126,394,019.11        9,662,687.03     119,481,290.33

委托加工物资               6,669,014.28                    6,669,014.28       5,694,117.42                         5,694,117.42

合计                  197,442,346.50 13,160,139.88       184,282,206.62   209,718,799.79       12,470,669.09     197,248,130.70


(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

原材料                        2,807,982.06         3,377,551.42                           2,807,982.06             6,127,509.67

库存商品                      9,662,687.03         3,846,360.35                           3,726,458.92             7,032,630.21

合     计                    12,470,669.09         7,223,911.77                           6,534,440.98            13,160,139.88


10、其他流动资产

                                                                                                                      单位: 元

                   项目                                     期末数                                      期初数

委托贷款本金                                                         49,000,000.00

待抵扣增值税进项税                                                     106,980.33                                  1,680,292.76

理财产品                                                                                                          10,000,000.00

                   合计                                              49,106,980.33                                11,680,292.76

其他流动资产说明
本期母公司浙江美欣达印染集团股份有限公司委托中国工商银行股份有限公司湖州分行贷款给长兴诺力控股有限公司,用于
其资金周转。委托贷款期限为 2014 年 1 月 13 日至 2014 年 12 月 25 日,委托贷款年利率为 16%,按月结算利息,到期
一次归还本金。本次贷款经双方协商一致可提前归还。本次贷款由浙江陆丰燃料有限公司提供连带责任保证。
2014年8月1日,该笔委托贷款已提前收回。


11、对合营企业投资和联营企业投资

                                                                                                                      单位: 元

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                                    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

     二、联营企业

     湖州美欣达染
     整印花有限公        35.00%           35.00% 53,681,689.87 32,348,556.43 21,333,133.44 68,746,054.70                   4,543,942.96
     司

     湖州绿典精化
                         30.00%           30.00%     7,550,803.14       3,966,773.40    3,584,029.74     5,415,448.86       -328,075.55
     有限公司

     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


     12、长期股权投资

     (1)长期股权投资明细情况

                                                                                                                                单位: 元

                                                                                                         在被
                                                                                                         投资
                                                                                                         单位
                                                                                                         持股
                                                                                   在被投 在被投
                                                                                                         比例           本期计
被投资单 核算方                                                                    资单位 资单位                 减值            本期现
                     投资成本        期初余额       增减变动        期末余额                             与表           提减值
     位         法                                                                 持股比 表决权                 准备            金红利
                                                                                                         决权            准备
                                                                                       例        比例
                                                                                                         比例
                                                                                                         不一
                                                                                                         致的
                                                                                                         说明

湖北银行
股份有限
公司(原荆 成本法     3,000,000.00    3,000,000.00                   3,000,000.00       0.11%     0.11%
州市商业
银行)(注)

湖州美欣
达染整印
           权益法    3,500,000.00    6,151,616.12   1,590,380.04    7,741,996.16 35.00% 35.00%
花有限公


湖州绿典
精化有限 权益法       600,000.00     1,044,301.10     -98,422.67        945,878.43 30.00% 30.00%
公司

合计            --   7,100,000.00 10,195,917.22     1,491,957.37 11,687,874.59         --         --      --

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13、投资性房地产

(1)按成本计量的投资性房地产

                                                                                                                 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             84,513,766.14                 702,596.00             3,439,485.85               81,776,876.29

1.房屋、建筑物               84,513,766.14                 702,596.00             3,439,485.85               81,776,876.29

二、累计折旧和累计
                                 8,448,554.14          1,104,558.31                   437,777.09              9,115,335.36
摊销合计

1.房屋、建筑物                   8,448,554.14          1,104,558.31                   437,777.09              9,115,335.36

三、投资性房地产账
                             76,065,212.00             1,140,373.09               4,544,044.16               72,661,540.93
面净值合计

1.房屋、建筑物               76,065,212.00             1,140,373.09               4,544,044.16               72,661,540.93

五、投资性房地产账
                             76,065,212.00             1,140,373.09               4,544,044.16               72,661,540.93
面价值合计

1.房屋、建筑物               76,065,212.00             1,140,373.09               4,544,044.16               72,661,540.93

                                                                                                                 单位: 元

                                                                                              本期

本期折旧和摊销额                                                                                              1,104,558.31

投资性房地产本期减值准备计提额                                                                                        0.00


14、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:       1,003,298,585.17                             10,939,022.78        21,470,031.30    992,767,576.65

其中:房屋及建筑物        401,140,504.95                               3,636,694.40                         404,777,199.35

      机器设备            523,503,932.39                                390,197.82         19,914,659.30    503,979,470.91

      运输工具              7,676,103.32                                 60,850.21          1,555,372.00      6,181,581.53

通用设备                   19,451,706.09                                315,043.04                           19,766,749.13

其他设备                         301,040.73                                                                    301,040.73

融资租入设备               51,225,297.69                               6,536,237.31                          57,761,535.00

             --          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:        384,289,860.07                              24,922,227.27        14,094,577.34    395,117,510.00


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其中:房屋及建筑物              31,988,035.19                          5,245,755.14                         37,233,790.33

      机器设备                333,267,312.54                          17,299,710.81       12,955,943.40    337,611,079.95

      运输工具                   5,976,578.56                            155,137.11        1,138,633.94      4,993,081.73

通用设备                        12,757,582.59                            599,311.17                         13,356,893.76

其他设备                          300,351.19                                   178.62                         300,529.81

融资租入设备                                                           1,622,134.43                          1,622,134.43

              --             期初账面余额                                 --                              本期期末余额

三、固定资产账面净值合计      619,008,725.10                              --                               597,650,066.65

其中:房屋及建筑物            369,152,469.76                              --                               367,543,409.03

      机器设备                190,236,619.85                              --                               166,368,390.96

      运输工具                   1,699,524.76                             --                                 1,188,499.80

通用设备                         6,694,123.50                             --                                 6,409,855.37

其他设备                              689.54                              --                                        510.92

融资租入设备                    51,225,297.69                             --                                56,139,400.57

四、减值准备合计                 5,991,416.84                             --                                 5,186,773.24

其中:房屋及建筑物               5,991,416.84                             --                                 5,186,773.24

通用设备                                                                  --

其他设备                                                                  --

融资租入设备                                                              --

五、固定资产账面价值合计      613,017,308.26                              --                               592,463,293.41

其中:房屋及建筑物            369,152,469.76                              --                               367,543,409.03

      机器设备                184,245,203.01                              --                               161,181,617.72

      运输工具                   1,699,524.76                             --                                 1,188,499.80

通用设备                         6,694,123.50                             --                                 6,409,855.37

其他设备                              689.54                              --                                        510.92

融资租入设备                    51,225,297.69                             --                                56,139,400.57

本期折旧额 24,922,227.27 元;本期由在建工程转入固定资产原价为 6,621,680.48 元。


(2)暂时闲置的固定资产情况

                                                                                                                单位: 元

       项目             账面原值                累计折旧           减值准备             账面净值             备注

机器设备                   12,216,807.75          6,249,377.64        5,186,773.24         780,656.87




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(3)通过融资租赁租入的固定资产

                                                                                                                              单位: 元

             项目                             账面原值                            累计折旧                         账面净值

机器设备                                              57,761,535.00                     1,622,134.43                    56,139,400.57


(4)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

荆州奥达 1#主厂房                            未进行竣工结算

荆州奥达 2#主厂房                            未进行竣工结算

荆州奥达综合办公楼                           未进行竣工结算

固定资产说明


15、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

荆州奥达公司新厂区工程            31,902,538.42                       31,902,538.42 16,502,829.18                       16,502,829.18

预付购房款                        11,774,766.00                       11,774,766.00 11,774,766.00                       11,774,766.00

零星工程                           8,839,016.93                        8,839,016.93    3,285,513.31                        3,285,513.31

合计                              52,516,321.35                       52,516,321.35 31,563,108.49                       31,563,108.49


(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

荆州奥
达公司     396,660, 16,502,8 22,021,3 6,621,68                                                                                31,902,5
                                                                 97.16%
新厂区       000.00     29.18      89.72       0.48                                                                              38.42
工程

预付购                11,774,7                                                                                                 11,774,7
房款                    66.00                                                                                                    66.00


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零星工                 3,285,51 5,553,50                                                                                  8,839,01
程                        3.31      3.62                                                                                       6.93

          396,660, 31,563,1 27,574,8 6,621,68                                                                             52,516,3
合计                                                           --          --                           --        --
              000.00     08.49    93.34        0.48                                                                           21.35

在建工程项目变动情况的说明


16、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                           94,201,669.20                                                           94,201,669.20

土地使用权                                 86,763,969.20                                                           86,763,969.20

排污权                                      7,437,700.00                                                               7,437,700.00

二、累计摊销合计                           14,739,633.99            1,661,504.94                                   16,401,138.93

土地使用权                                 11,096,977.32             917,734.94                                    12,014,712.26

排污权                                      3,642,656.67             743,770.00                                        4,386,426.67

三、无形资产账面净值合计                   79,462,035.21                                     1,661,504.94          77,800,530.27

土地使用权                                 75,666,991.88                                      917,734.94           74,749,256.95

排污权                                      3,795,043.33                                      743,770.00               3,051,273.33

土地使用权

排污权

无形资产账面价值合计                       79,462,035.21                                     1,661,504.94          77,800,530.27

土地使用权                                 75,666,991.88                                      917,734.94           74,749,256.94

排污权                                      3,795,043.33                                      743,770.00               3,051,273.33

本期摊销额 1,661,504.94 元。


17、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

装修费                     535,826.87                          61,660.38                            474,166.49

合计                       535,826.87                          61,660.38                            474,166.49           --

长期待摊费用的说明




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18、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                                                       7,287,298.67                    7,862,434.64

开办费

可抵扣亏损

递延收益                                                           3,643,030.61                    3,154,826.88

以权益结算的股份支付确认的费用总额                                  406,933.63                      424,910.62

固定资产减值                                                        778,015.99

小计                                                              12,115,278.90                   11,442,172.14

递延所得税负债:

交易性金融工具、衍生金融工具的估值

计入资本公积的可供出售金融资产公允价值变


交易性金融工具、衍生金融工具的估值                                                                   16,962.00

小计                                                                                                 16,962.00

未确认递延所得税资产明细
                                                                                                      单位: 元

                   项目                                  期末数                          期初数

可抵扣暂时性差异                                                  55,457,638.54                   55,507,894.85

可抵扣亏损



合计                                                              55,457,638.54                   55,507,894.85

注:列示由于未来能否获得足够的应纳税所得额具有不确定性,因此没有确认为递延所得税资产的可抵扣暂时性差异和可抵
扣亏损。
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

交易性金融工具的公允价值变动                                                                        113,080.00


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小计                                                                                                         113,080.00

可抵扣差异项目

资产减值准备                                                          39,341,218.45                        38,502,290.98

递延收益                                                              13,588,024.90                        14,365,512.50

以权益结算的股份支付确认的费用总额                                     2,528,395.19                         2,640,091.37

小计                                                                  55,457,638.54                        55,507,894.85


(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                            12,115,278.90                               11,442,172.14

递延所得税负债                                                                           16,962.00


19、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                   24,002,817.80       1,283,078.66                                            25,285,896.46

二、存货跌价准备               12,470,669.09       7,223,911.77                          6,534,440.98      13,160,139.88

七、固定资产减值准备            5,991,416.84                                              804,643.60        5,186,773.24

合计                           42,464,903.73       8,506,990.43                          7,339,084.58      43,632,809.58

资产减值明细情况的说明


20、其他非流动资产

                                                                                                               单位: 元

                    项目                                  期末数                                 期初数

湖州环渚城乡投资发展有限公司                                        1,430,541.00                            1,430,541.00

预付金锁路建设费                                                    1,589,524.00                            1,589,524.00

合计                                                                3,020,065.00                            3,020,065.00

其他非流动资产的说明




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21、短期借款

(1)短期借款分类

                                                                                                单位: 元

                   项目                        期末数                             期初数

质押借款                                                  9,000,000.00                      33,940,700.00

抵押借款                                                140,029,600.00                     121,304,040.00

抵押及保证借款                                           84,300,000.00                      70,000,000.00

合计                                                    233,329,600.00                     225,244,740.00

短期借款分类的说明


22、应付票据

                                                                                                单位: 元

                   种类                        期末数                             期初数

银行承兑汇票                                            127,882,405.60                     126,760,000.00

合计                                                    127,882,405.60                     126,760,000.00

下一会计期间将到期的金额 127,882,405.60 元。
应付票据的说明


23、应付账款

(1)应付账款情况

                                                                                                单位: 元

                   项目                        期末数                             期初数

货款                                                     98,830,880.63                     109,064,797.41

工程款                                                   39,829,729.13                      36,985,174.69

费用款                                                    7,244,105.57                       5,937,499.93

合计                                                    145,904,715.33                     151,987,472.03


(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

湖州南太湖热电有限公司                                    5,704,160.52                       4,842,539.62

湖州绿典精化有限公司                                       371,150.35                         738,180.35



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湖州美欣达染整印花有限公司                                            1,333,193.76                              1,117,185.08

合计                                                                  6,795,071.58                              6,697,905.05


24、预收账款

(1)预收账款情况

                                                                                                                  单位: 元

                      项目                                   期末数                                   期初数

货款                                                                  17,667,250.18                             9,028,713.38

合计                                                                  17,667,250.18                             9,028,713.38


25、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
                               8,843,284.80         23,948,370.71                     28,198,075.71             4,593,579.80
贴和补贴

二、职工福利费                                       1,093,382.17                      1,093,382.17                     0.00

三、社会保险费                 4,260,680.50          9,481,668.70                      9,523,872.87             4,218,476.33

医疗保险费                     1,037,010.79          2,811,329.96                      2,575,931.23             1,272,409.52

基本养老保险费                 3,137,139.29          5,910,545.49                      6,232,373.22             2,815,311.56

失业保险费                       64,265.13             628,923.00                       577,340.31               115,847.82

工伤保险费                         4,280.37             81,506.98                        85,787.35

生育保险费                       17,984.92              49,363.27                        52,440.76                14,907.43

四、住房公积金                                         975,863.98                       956,783.99                19,079.99

六、其他                        850,695.99             330,664.78                       436,340.00               745,020.77

合计                          13,954,661.29         35,829,950.34                     40,208,454.74             9,576,156.89

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 745,020.79 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。
应付职工薪酬预计发放时间、金额等安排
       应付职工薪酬余额中的“工资、奖金、津贴和补贴”项目已于2014年7月份发放。




26、应交税费

                                                                                                                  单位: 元

                       项目                                    期末数                                  期初数


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增值税                                                                35,917,343.12                    31,923,710.56

营业税                                                                  192,621.57                       112,988.42

企业所得税                                                            69,209,210.79                    69,038,381.29

个人所得税                                                             2,500,486.72                      522,428.84

城市维护建设税                                                         1,783,662.93                     2,903,236.50

房产税                                                                 1,352,148.99                     1,865,491.88

土地使用税                                                             1,344,583.71                     1,646,457.05

教育费附加                                                             2,485,050.21                     2,964,801.55

地方教育附加                                                           1,485,186.62                     1,805,020.25

水利建设专项资金                                                       1,680,222.69                     1,677,481.94

印花税                                                                      21,407.93                      43,118.70

合计                                                                 117,971,925.28                   114,503,116.98

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


27、应付利息

                                                                                                           单位: 元

                        项目                                期末数                            期初数

短期借款应付利息                                                        869,562.93                       844,250.80

合计                                                                    869,562.93                       844,250.80

应付利息说明


28、应付股利

                                                                                                           单位: 元

             单位名称                  期末数                      期初数               超过一年未支付原因

荆州奥达公司个人股东股利                  5,938,772.11                 5,938,772.11 出于资金考量,暂未发放

限制性股票股利                            1,335,857.02                 1,086,428.36 按照未解锁比例进行锁定

合计                                      7,274,629.13                 7,025,200.47              --

应付股利的说明


29、其他应付款

(1)其他应付款情况

                                                                                                           单位: 元

                    项目                                  期末数                              期初数


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押金保证金                                                            13,813,282.95                 10,141,196.20

拆借款                                                                74,674,892.83                 67,185,171.05

其他                                                                   9,832,431.57                  7,645,388.63

合计                                                                  98,320,607.35                 84,971,755.88


(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

湖州久久现代服务发展有限公司                                           1,000,000.00                  1,000,000.00

合计                                                                   1,000,000.00                  1,000,000.00


(3)金额较大的其他应付款说明内容




30、一年内到期的非流动负债

(1)一年内到期的非流动负债情况

                                                                                                        单位: 元

                    项目                              期末数                             期初数

1 年内到期的长期应付款                                         17,910,120.44                        15,224,792.82

合计                                                           17,910,120.44                        15,224,792.82


31、其他流动负债

                                                                                                        单位: 元

                    项目                            期末账面余额                      期初账面余额

预计搬迁相关费用                                                    1,020,000.00                    14,183,176.87

合计                                                                1,020,000.00                    14,183,176.87

其他流动负债说明
其他流动负债说明
       2011年子公司荆州奥达公司土地被荆州市土地收购储备中心收购,期末余额为荆州奥达公司预计的后续固定资产处置
损失及搬迁相关费用。详见本财务报表附注十二其他重要事项之资产出售说明。




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32、长期借款

(1)长期借款分类

                                                                                                           单位: 元

                     项目                               期末数                              期初数

信用借款                                                           2,268,536.20                          2,331,240.50

合计                                                               2,268,536.20                          2,331,240.50

长期借款分类的说明


33、长期应付款

(1)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

远东国际租赁有限公司                                            15,654,484.82                        18,373,441.47

合计                                                            15,654,484.82                        18,373,441.47

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


34、其他非流动负债

                                                                                                           单位: 元

                         项目                         期末账面余额                        期初账面余额

递延收益                                                          13,588,024.90                      14,365,512.50

合计                                                              13,588,024.90                      14,365,512.50

其他非流动负债说明
       1)根据湖北省发展和改革委员会鄂发改工业[2009]652号文件,子公司荆州奥达公司累计收到振兴和技术改造专项资金
10,000,000.00元,将其确认为与资产相关的政府补助。该长期资产于上期末开始投入使用,本期计入营业外收入499,999.98
元.
       2)根据浙江省财政厅下发的浙财建[2012]148号文件,本公司收到技术创新和高技术产业化项目建设资金5,000,000.00
元,将其确认为与资产相关的政府补助。相关资产投入使用后,根据其折旧年限,分期确认当期收益。本期计入营业外收入
277,487.62元,累计已确认收益金额为911,975.12元。
涉及政府补助的负债项目
                                                                                                           单位: 元

                                       本期新增补助 本期计入营业外                              与资产相关/与收益
       负债项目             期初余额                                    其他变动    期末余额
                                          金额         收入金额                                          相关


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振兴和技术改造专
                         10,000,000.00                             499,999.98                   9,500,000.02 与资产相关
项资金

技术创新和高技术
产业化项目建设资             4,365,512.50                          277,487.62                   4,088,024.88 与资产相关


合计                     14,365,512.50                             777,487.60                  13,588,024.90        --


35、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         85,120,000.00                                                                                   85,120,000.00

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


36、资本公积

                                                                                                                     单位: 元

             项目                           期初数                 本期增加                本期减少              期末数

资本溢价(股本溢价)                        234,611,532.39                                                      234,611,532.39

其他资本公积                                  7,930,697.27               1,573,900.72                             9,504,597.99

合计                                        242,542,229.66               1,573,900.72                           244,116,130.38

资本公积说明


       本期增加的其他资本公积详见本附注九股份支付之说明


37、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                                 22,883,851.01                 937,898.69                            23,821,749.70

任意盈余公积                                 10,538,091.35                                                       10,538,091.35

合计                                         33,421,942.36                 937,898.69                            34,359,841.05

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


38、未分配利润

                                                                                                                     单位: 元


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                      项目                                          金额                               提取或分配比例

调整前上年末未分配利润                                                         162,627,802.93                   --

调整后年初未分配利润                                                           162,627,802.93                   --

加:本期归属于母公司所有者的净利润                                                  3,546,927.76                --

减:提取法定盈余公积                                                                 937,898.69

应付普通股股利                                                                     25,536,000.00

期末未分配利润                                                                 139,700,832.00                   --

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
       公司2013年度利润分配方案为:以2013年12月31日的公司总股本8,512万股为基数,每10股派发现金股利3.0元(含税),
共派发现金总额2,553.60万元,不进行公积金转增股本。




39、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                                                     497,087,341.20                              621,885,423.49

其他业务收入                                                       63,820,845.12                                 27,764,289.36

营业成本                                                         483,832,860.77                              563,089,960.62


(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

纺织行业                              96,478,883.22            79,117,098.92          127,377,763.89         117,155,041.78

印染行业                             400,608,457.98           341,517,478.74          494,507,659.60         423,057,144.41

合计                                 497,087,341.20           420,634,577.66          621,885,423.49         540,212,186.19


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(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

纺织产品                      96,478,883.22              79,117,098.92       127,377,763.89          117,155,041.78

印染产品                     400,608,457.98             341,517,478.74       494,507,659.60          423,057,144.41

合计                         497,087,341.20             420,634,577.66       621,885,423.49          540,212,186.19


(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

内销                         303,259,964.90             255,348,596.30       372,063,179.77          315,266,555.19

外销                         193,827,376.30             165,285,981.36       249,822,243.72          224,945,631.00

合计                         497,087,341.20             420,634,577.66       621,885,423.49          540,212,186.19


(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

TAT CHI TEXTILE LTD(达志)                      36,394,409.68                                                    6.49%

TRY EARN TEXTILL LTD(旺能)                     13,557,922.14                                                    2.42%

SHINSUNG TONGSANG
                                               12,860,394.03                                                    2.29%
CO.,LTD.

TEXWIN CLOTHING PVT LTD                        12,253,993.05                                                    2.18%

上海申达进出口有限公司                         12,087,879.49                                                    2.16%

合计                                           87,154,598.39                                                15.54%

营业收入的说明


40、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                                   635,935.11                355,067.90 详见本财务报表附注税项之说明

城市维护建设税                          1,087,935.74              1,410,305.86 详见本财务报表附注税项之说明

教育费附加                               469,711.47                604,416.84 详见本财务报表附注税项之说明
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地方教育费附加           274,824.63              402,944.54 详见本财务报表附注税项之说明

合计                    2,468,406.95           2,772,735.14               --

营业税金及附加的说明


41、销售费用

                                                                                     单位: 元

                 项目         本期发生额                            上期发生额

职工薪酬                                    3,608,010.81                          2,882,262.67

折旧                                                                               200,764.06

仓储运输费                                  4,561,805.45                          6,525,001.55

佣金                                        2,310,954.81                          3,754,708.15

差旅费                                       700,820.13                           1,326,048.82

业务招待费                                   493,611.14                            449,661.03

办公费                                      5,219,165.79                          5,357,033.50

展会费                                       832,678.64                            376,971.82

其他                                        2,170,904.09                          2,908,310.36

合计                                       19,897,950.86                         23,780,761.96


42、管理费用

                                                                                     单位: 元

                 项目         本期发生额                            上期发生额

职工薪酬                                    9,889,537.93                          8,913,150.35

折旧及摊销                                  1,574,599.13                          1,590,909.07

税费                                        2,004,627.75                          1,862,130.41

研发费                                     21,777,810.40                         23,280,868.90

水电费                                          4,699.83                           589,325.77

办公费                                      3,345,417.42                          3,023,986.40

业务招待费                                   440,410.71                            728,583.04

其他                                            3,324.50                           256,907.38

合计                                       39,040,427.67                         40,245,861.32


43、财务费用

                                                                                     单位: 元

                 项目         本期发生额                            上期发生额

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利息支出                                                     10,972,407.84                           7,201,935.95

利息收入                                                     -5,400,998.10                        -3,296,758.98

手续费                                                         881,300.88                            1,396,158.12

汇兑损益                                                     -1,621,773.75                           1,296,183.46

合计                                                          4,830,936.87                           6,597,518.55


44、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                                     1,491,957.37

处置交易性金融资产取得的投资收益                                   -85,330.00

其他                                                                90,303.38

合计                                                             1,496,930.75


(2)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

湖州美欣达染整印花有限公司                 1,590,380.04

湖州绿典精化有限公司                         -98,422.67

合计                                       1,491,957.37                                      --

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


45、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                                                       1,283,078.66                      2,236,523.34

二、存货跌价损失                                                   7,223,911.77                      4,079,497.86

合计                                                               8,506,990.43                      6,316,021.20


46、营业外收入

(1)营业外收入情况

                                                                                                       单位: 元
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                                                                                                    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                                  40,242.00                                                          40,242.00

其中:固定资产处置利得                                  40,242.00                                                          40,242.00

政府补助                                              1,021,367.60                   1,531,495.61                    1,021,367.60

合计                                                  1,061,609.60                   1,531,495.61

营业外收入说明


(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

专项补助                            887,487.60                1,281,495.61 与收益相关                    是

各项补助                            133,880.00                 250,000.00 与收益相关                     是

合计                              1,021,367.60                1,531,495.61             --                            --

本期专项补助中777,487.60元由其他非流动负债分摊计入的与资产相关的政府补助,其余专项补助均系与收益相关。


47、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                                         474,569.80                                                 474,569.80

其中:固定资产处置损失                                         474,569.80                                                 474,569.80

水利建设专项资金                                               538,368.40                   591,046.13                           0.00

罚款支出                                                           1,107.60                                                 1,107.60

合计                                                          1,014,045.80                  591,046.13                    475,068.03

营业外支出说明


48、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                                                  2,409,418.52                       2,515,820.24

递延所得税调整                                                                     -690,068.76                            -112,061.01

合计                                                                              1,719,349.76                       2,403,759.23




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49、基本每股收益和稀释每股收益的计算过程




50、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

收回票据承兑保证金                                                                    126,500,519.61

房租费及预收房租                                                                        6,599,712.82

收到管理人员风险押金                                                                    3,614,874.29

银行利息收入                                                                            1,897,481.45

收到政府补贴                                                                             521,367.62

其他                                                                                    2,639,504.82

                             合计                                                     141,773,460.61

收到的其他与经营活动有关的现金说明


(2)支付的其他与经营活动有关的现金

                                                                                           单位: 元

                             项目                                         金额

支付票据承兑保证金                                                                     35,000,520.62

付现管理费用                                                                           14,186,989.78

付现销售费用                                                                           13,771,508.82

其他                                                                                    4,036,110.10

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                             合计                                                      66,995,129.32

支付的其他与经营活动有关的现金说明


(3)收到的其他与投资活动有关的现金

                                                                                           单位: 元

                             项目                                         金额

收到理财产品本金                                                                       23,000,000.00

收到委托贷款利息                                                                        3,462,701.08

收到理财产品利息                                                                          90,303.38

                             合计                                                      26,553,004.46

收到的其他与投资活动有关的现金说明


(4)支付的其他与投资活动有关的现金

                                                                                           单位: 元

                             项目                                         金额

收到理财产品本金                                                                       13,000,000.00

                             合计                                                      13,000,000.00

支付的其他与投资活动有关的现金说明


(5)收到的其他与筹资活动有关的现金

                                                                                           单位: 元

                             项目                                         金额

应收票据融资性贴现                                                                     39,478,880.00

收到荆州经济开发区财政局无息借款                                                        8,000,000.00

收到融资租赁款                                                                          7,360,000.00

支付荆州市华鼎物业发展有限公司资金拆借款                                                1,239,000.00

                             合计                                                      56,077,880.00

收到的其他与筹资活动有关的现金说明


(6)支付的其他与筹资活动有关的现金

                                                                                           单位: 元

                             项目                                         金额

取得借款质押的银行存款                                                                 46,248,000.00

归还融资性应付票据                                                                     40,000,000.00

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支付融资租赁租金                                                                                  8,742,255.41

为借款质押定期存单                                                                                1,503,652.77

支付华鼎集资款利息                                                                                1,800,000.00

                                 合计                                                            98,293,908.18

支付的其他与筹资活动有关的现金说明


51、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                                                              2,155,757.56                  5,383,544.31

加:资产减值准备                                                    8,506,990.43                  6,316,021.20

固定资产折旧、油气资产折耗、生产性生物资产折旧                     24,922,227.27                 16,797,691.85

无形资产摊销                                                        1,661,504.94                  1,368,304.94

长期待摊费用摊销                                                       61,660.38

处置固定资产、无形资产和其他长期资产的损失(收益
                                                                       -40,242.00
以“-”号填列)

财务费用(收益以“-”号填列)                                      5,849,388.13                  6,294,755.69

投资损失(收益以“-”号填列)                                      -1,496,930.75

递延所得税资产减少(增加以“-”号填列)                             -673,106.76                   -214,331.83

递延所得税负债增加(减少以“-”号填列)                               -16,962.00

存货的减少(增加以“-”号填列)                                    7,748,699.54                -18,308,209.00

经营性应收项目的减少(增加以“-”号填列)                          8,792,605.25                 25,113,391.82

经营性应付项目的增加(减少以“-”号填列)                         39,441,791.88                -39,493,851.23

其他                                                                1,104,558.31                   534,830.93

经营活动产生的现金流量净额                                         98,017,942.18                  3,792,148.68

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                                                        518,620.85                    119,033.13

减:现金的期初余额                                                    123,418.53                   147,069.12

加:现金等价物的期末余额                                           63,359,816.29                 80,705,676.70

减:现金等价物的期初余额                                           97,474,607.86                130,169,949.13

现金及现金等价物净增加额                                           -33,719,589.25               -49,492,308.42

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(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                                                                         518,620.85                          123,418.53

其中:库存现金                                                                   518,620.85                          123,418.53

二、现金等价物                                                               63,359,816.29                      97,474,607.86

三、期末现金及现金等价物余额                                                 63,878,437.14                      97,598,026.39

现金流量表补充资料的说明


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

           实际控制
单建明                                                                                33.76%     44.71%
           人

本企业的母公司情况的说明
单建明及其配偶鲍凤娇、美欣达集团有限公司分别持有本公司股权比例为33.76%、4.22%和6.73%,单建明及其配偶鲍凤娇
持有美欣达集团有限公司90.27%股权,因此本公司实际控制人单建明对本公司的表决权比例为44.71%。




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

湖州美欣达
                          有限责任公                                                                                74984474-
久久印染有 控股子公司                  湖州       马建中       制造业       1000 万            90.00%      90.00%
                          司                                                                                        X
限公司

浙江美欣达
印染集团湖                有限责任公
             控股子公司                湖州       王鑫         商业         1000 万            60.00%      60.00% 75808073-7
州进出口有                司
限公司

湖州美欣达
                          有限责任公
纺织原料供 控股子公司                  湖州       鲍立         商业         100 万             100.00%    100.00% 67959730-8
                          司
应有限公司

荆州市奥达 控股子公司 有限责任公 荆州             刘昭和       制造业       6,551 万           51.00%      51.00% 73087627-4


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纺织有限公                 司


荆州市奥立
                           有限责任公
纺织印染有 控股子公司                   荆州       何明才       制造业       4050 万         51.00%       51.00% 75340951-3
                           司
限公司


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

湖州美欣
达染整印     有限责任
                           湖州         许晓燕     制造业       1,000 万元       35.00%      35.00% 联营企业      25637821-8
花有限公     公司


湖州绿典
             有限责任
精化有限                   湖州         张继强     制造业       200 万元         30.00%      30.00% 联营企业      74509379-0
             公司
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

美欣达集团有限公司                                     同一实际控制人                                74104263-8

湖州南太湖热电有限公司                                 同一实际控制人                                75908128-0

湖州南太湖环保能源有限公司                             同一实际控制人                                72276039-4

湖州美欣达房地产开发有限公司                           同一实际控制人                                74349508-3

湖州蚕花娘娘蚕丝被有限公司                             同一实际控制人                                69388460-2

浙江旺能环保股份有限公司                               同一实际控制人                                66393998-3

湖州久久现代服务发展有限公司                           同一实际控制人                                68786791-0

本企业的其他关联方情况的说明


5、关联方交易

(1)采购商品、接受劳务情况表

                                                                                                                      单位: 元

       关联方              关联交易内容        关联交易定价方              本期发生额                    上期发生额


                                                                88
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                                             式及决策程序                            占同类交                        占同类交
                                                                      金额           易金额的         金额           易金额的
                                                                                       比例                            比例

湖州南太湖热电有
                   蒸汽                 协议价                       18,947,684.28 100.00%            22,344,839.92 100.00%
限公司

湖州美欣达染整印
                   加工劳务             协议价                        8,559,004.31    52.74%
花有限公司

湖州绿典精化有限
                   助剂                 协议价                        2,526,815.34    22.55%
公司

出售商品、提供劳务情况表
                                                                                                                     单位: 元

                                                                       本期发生额                       上期发生额
                                         关联交易定价方                              占同类交                        占同类交
       关联方           关联交易内容
                                             式及决策程序             金额           易金额的         金额           易金额的
                                                                                       比例                            比例

湖州南太湖热电有
                   工作服面料           协议价                          17,883.08        0.01%           22,088.89      0.01%
限公司

湖州美欣达染整印
                   印染产品             协议价                       10,708,019.19       2.15%
花有限公司


(2)关联租赁情况

公司出租情况表
                                                                                                                     单位: 元

                                                                                           租赁收益定价依 本报告期确认的
  出租方名称       承租方名称      租赁资产种类         租赁起始日          租赁终止日
                                                                                                 据            租赁收益

                 湖州蚕花娘娘蚕                    2014 年 01 月 01 2014 年 12 月 31
本公司                            办公用房                                                租赁合同                   46,000.00
                 丝被有限公司                      日                  日

                 美欣达集团有限                    2014 年 01 月 01 2014 年 12 月 31
本公司                            办公用房                                                租赁合同               144,000.00
                 公司                              日                  日

                 湖州久久现代服                    2014 年 01 月 01 2014 年 12 月 31
本公司                            办公用房                                                租赁合同                   30,000.00
                 务发展有限公司                    日                  日

                 湖州美欣达染整                    2014 年 01 月 01 2014 年 12 月 31
本公司                            办公用房                                                租赁合同               150,000.00
                 印花有限公司                      日                  日

                 浙江旺能环保股                    2014 年 01 月 01 2014 年 12 月 31
本公司                            办公用房                                                租赁合同                   72,000.00
                 份有限公司                        日                  日

                 湖州美欣达房地                    2014 年 01 月 01 2014 年 12 月 31
本公司                            办公用房                                                租赁合同               100,000.00
                 产开发有限公司                    日                  日

公司承租情况表

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                                                                                                                       单位: 元

                                                                                                              本报告期确认的
  出租方名称       承租方名称       租赁资产种类       租赁起始日        租赁终止日       租赁费定价依据
                                                                                                                  租赁费

关联租赁情况说明


(3)关联担保情况

                                                                                                                       单位: 元

                                                                                                        担保是否已经履行
        担保方             被担保方         担保金额              担保起始日           担保到期日
                                                                                                                 完毕

美欣达集团有限公司       本公司               34,074,000.00 2013 年 10 月 22 日 2014 年 10 月 22 日 否

关联担保情况说明
    本公司在民生银行杭州分行开具的银行承兑汇票共计68,148,000万元,本公司已提供100%保证金,另由美欣达集团有
限公司在民生银行杭州分行为本公司提供的7,000万元《综合授信合同》,提供50%的金额担保。




6、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

                         湖州美欣达染整印
应收账款                                              3,055,054.53        152,752.73         1,000,458.38              50,022.92
                         花有限公司

                         湖州美欣达染整印
应收票据                                                                                      300,000.00
                         花有限公司

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

应付账款                            湖州南太湖热电有限公司                         5,704,160.52                  4,842,539.62

应付账款                            湖州绿典精化有限公司                            371,150.35                     738,180.35

                                    湖州美欣达染整印花有限公
应付账款                                                                           1,333,193.76                  1,117,185.08
                                    司

                                    湖州久久现代服务发展有限
其他应付款                                                                         1,000,000.00                  1,000,000.00
                                    公司




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九、股份支付

1、股份支付总体情况

                                                                                                     单位: 元

公司本期授予的各项权益工具总额                                                                             0.00

公司本期行权的各项权益工具总额                                                                             0.00

公司本期失效的各项权益工具总额                                                                             0.00

股份支付情况的说明
    (1) 根据公司2013年5月8日召开的2013年度第一次临时股东大会审议通过的《浙江美欣达印染集团股份有限公司限制性
股票激励计划(草案修订稿)》,经中国证券监督管理委员会确认无异议并进行了备案,公司拟授予激励对象限制性股票400
万股。2013年5月14日,公司授予首期限制性股票360万股,价格为5.34元/股;2013年5月23日,第二次授予限制性股票40万
股,价格为 5.18 元/股。
    (2) 本次激励计划有效期为自授予日起48个月,其中:自授予日起的12个月为锁定期,限制性股票锁定期后36个月为解
锁期,分三期解锁,若达到解锁条件,激励对象可分三次申请解锁,分别自授予日起 12 个月后、24 个月后和36 个月后申
请解锁授予限制性股票总量的 40%、30%和 30%。
    (3)2014年5月28日,公司召开第六届董事会第二次会议及第六届监事会第二次会议,审议通过了《关于确认首次授
予及预留部分授予的限制性股票第一个解锁期解锁条件成就的议案》,首次授予及预留部分授予的限制性股票第一个解锁期
解锁条件已成就,同意本次符合资格的7名激励对象的限制性股票在第一个解锁期解锁。第一期解锁数量为160万股,占公司
总股本8512万股的1.8797%。本次解锁的首次授予及预留部分授予的限制性股票上市流通日为2014年6月20日。


2、以权益结算的股份支付情况

                                                                                                     单位: 元

授予日权益工具公允价值的确定方法                      按照修正的 Black-Scholes 期权定价模型计算确定。

                                                      公司根据在职激励对象对应的权益工具、以及对未来年度公
对可行权权益工具数量的最佳估计的确定方法
                                                      司业绩的预测进行确定

本期估计与上期估计有重大差异的原因                    无

资本公积中以权益结算的股份支付的累计金额                                                           4,213,991.99

以权益结算的股份支付确认的费用总额                                                                 4,213,991.99

以权益结算的股份支付的说明
    1) 股票期权和限制性股票授予日权益工具公允价值按照修正的Black-Scholes期权定价模型对股票期权进行定价,相关
参数取值如下:
    ① 行权价格:首期价格为5.34元/股,第二期价格为 5.18 元/股;
    ② 限制性股票授予日市价为10.50元/股;
    ③ 股票期权和限制性股票各期解锁期限: 1年、2年和3年;
    ④ 各期股价预计波动率: 50.95%;
    ⑤ 无风险收益率:4.13%;
    ⑥ Beta值:0.9156;
    ⑦ 风险收益率:6.82%;
    (2) 根据以上参数计算的公司限制性股票成本为6,092,518.53元。

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3、以股份支付服务情况

                                                                                                     单位: 元

以股份支付换取的职工服务总额                                                                      6,092,518.53


十、承诺事项

1、重大承诺事项

    根据子公司荆州奥达公司与湖北荆州经济开发区管理委员会签订《奥达进区项目投资合同》及补充协议,荆州奥达公
司将在荆州市开发区以出让方式取得土地使用权606亩。荆州奥达公司分别在2008年、2011年取得荆州市开发区土地使用权
225.60亩(含代征地7.88亩)和293亩。剩余部分土地使用权尚未取得,亦未支付土地使用权预付款。




十一、资产负债表日后事项

1、资产负债表日后利润分配情况说明

                                                                                                     单位: 元

拟分配的利润或股利                                                                               34,048,000.00

经审议批准宣告发放的利润或股利                                                                            0.00


2、其他资产负债表日后事项说明

     2014年8月1日,公司收到长兴诺力控股有限公司归还的本金人民币4,900 万元,相应利息同时结清,本次委托贷款未
出现逾期情况。


十二、其他重要事项

1、租赁

1.融资租赁




(续上表)



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(续上表)




注1:将上述不含税金额计入固定资产原值,详见本附注14固定资产之披露;
注2:担保方式为连带责任保证担保。




2、外币金融资产和外币金融负债

                                                                                                        单位: 元

                                           本期公允价值变动 计入权益的累计公
           项目           期初金额                                             本期计提的减值      期末金额
                                                 损益           允价值变动

金融资产

3.贷款和应收款             34,407,788.22                                             623,440.65     46,876,601.13

金融资产小计               34,407,788.22                                             623,440.65     46,876,601.13

金融负债                   37,343,134.55                                                            34,044,037.56




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3、其他

       1. 荆州奥达公司土地收购事项
       2011年3月18日子公司荆州奥达公司与荆州市土地收购储备中心签订《国有土地使用权及地上附属物收购补偿协议》,
根据协议荆州市土地收购储备中心收购荆州奥达公司位于湖北省荆州市荆州开发区豉湖路以东、长港路以北的土地,土地面
积为315,743.08平方米(折合473.61亩),权证号分别为荆州国用[2001]字第0510198号、荆州国用[2005]第10610036号、荆州国
用[2005]第10610037号,收购价格为人民币30,072.32万元,包括总面积为315,743.08平方米(折合473.61亩)的国有工业用地,
地上现有的一切建(构)筑物,地下水、电、气、油等管网、管道设施及附属设施以及与该宗地收购工作相关的其他补偿项
目。荆州市土地收购储备中心分四期向本公司支付上述款项。第一期于2011年3月31日以前支付补偿款7,079.04万元;第二期
于2011年6月30日以前支付补偿款4,000万元;第三期于2012年6月30日以前支付补偿款15,000万元;第四期于2013年9月30日
以前支付补偿款3,993.28万元。荆州奥达公司在2013年9月30日以前按“净地”要求向荆州市土地收购储备中心完整移交土地。
根据本公司的搬迁进度,截至2014年06月30日,尚未搬迁完毕,经荆州奥达公司与荆州市土地收购储备中心确认,第四期部
分转让款1,593.28万元待荆州奥达公司搬迁完成后支付。截至2014年06月30日,荆州奥达公司已收到收购款共计28,479.04万
元,尚有1,593.28万元待本公司搬迁完成后收回。
       荆州奥达公司预计能够全部收回上述收购款,因此荆州奥达公司对应收荆州市土地收购储备中心收购款1,593.28万元未
计提坏账准备。
       2. 子公司荆州奥达公司代荆州市荆沙棉纺织有限公司垫付款项
       子公司荆州奥达公司系于2001年9月26日由荆州市荆沙棉纺织有限公司改制重组成立,原荆州市荆沙棉纺织有限公司欠
付的职工安置费(包括离退休、内退、伤残)等费用由荆州奥达公司垫付。根据荆州市国有资产监督管理委员会和荆州市财
政局文件《关于调整奥达公司负资产数额认定意见的请示》(荆国资文[2011]88号),荆州奥达公司应收荆州市荆沙棉纺织
有限公司代垫款由荆州市土地收购储备中心进行支付。
截至2014年06月30日,荆州奥达公司应收荆州市荆沙棉纺织有限公司上述代垫款等共计23,335,525.38元。荆州奥达公司预计
能够全部收回代垫款,因此荆州奥达公司对应收荆州市荆沙棉纺织有限公司代垫款等未计提坏账准备。




十三、母公司财务报表主要项目注释

1、应收账款

(1)应收账款

                                                                                                                单位: 元

                                            期末数                                           期初数

          种类                账面余额                 坏账准备                账面余额                  坏账准备

                           金额          比例        金额         比例       金额         比例         金额         比例

单项金额重大并单项
计提坏账准备的应收       9,599,012.87    11.35%
账款

按组合计提坏账准备的应收账款

账龄分析法组合          73,567,133.42    86.97%   7,274,108.82     9.89% 74,437,484.36 89.20%         7,599,287.30 10.21%

组合小计                73,567,133.42    86.97%   7,274,108.82     9.89% 74,437,484.36 89.20%         7,599,287.30 10.21%


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单项金额虽不重大但
单项计提坏账准备的      1,420,122.77            1.68%        1,420,122.77 100.00%         9,009,351.75 10.80%              1,420,122.77 15.76%
应收账款

合计                   84,586,269.06 --                      8,694,231.59 --          83,446,836.11 --                     9,019,410.07 --

应收账款种类的说明
期末单项金额重大并单项计提坏账准备的应收账款
√ 适用 □ 不适用
                                                                                                                                          单位: 元

             应收账款内容                             账面余额                 坏账准备              计提比例                     计提理由

                                                                                                                            合并范围内公司之
 浙江美欣达印染集团湖州进出口有限
                                                        9,599,012.87                                                        间的应收款项不计
公司
                                                                                                                            提坏账准备

合计                                                    9,599,012.87                                     --                          --

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
                        68,695,361.59 93.38%                   3,434,768.08                  68,410,763.41 91.90%                   3,420,538.17


1至2年                      1,081,239.32        1.47%            324,371.79                   2,248,557.76          3.02%             674,567.33

2至3年                       551,127.13         0.75%            275,563.57                       547,962.78        0.74%             273,981.39

3 年以上                    3,239,405.38        4.40%          3,239,405.38                   3,230,200.41          4.34%           3,230,200.41

合计                    73,567,133.42            --            7,274,108.82                  74,437,484.36           --             7,599,287.30

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
                                                                                                                                          单位: 元

       应收账款内容              账面余额                         坏账准备                    计提比例                           计提理由

                                                                                                                      多次催讨未收款,预计
客户 1                                 340,084.98                        340,084.98                     100.00%
                                                                                                                      无法收回

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                                                                                                   多次催讨未收款,预计
客户 2                                  335,891.76        335,891.76                     100.00%
                                                                                                   无法收回

                                                                                                   多次催讨未收款,预计
客户 3                                  241,712.29        241,712.29                     100.00%
                                                                                                   无法收回

                                                                                                   多次催讨未收款,预计
其他                                    502,433.74        502,433.74                     100.00%
                                                                                                   无法收回

合计                                 1,420,122.77       1,420,122.77                --                        --


(2)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

 浙江美欣达印染集团
                        控股子公司                      9,599,012.87 1 年以内                                       11.35%
湖州进出口有限公司

 TAT CHI TEXTILE
                        非关联方                        6,942,016.61 1 年以内                                        8.21%
LTD(达志)

 东莞市以纯集团有限
                        非关联方                        6,830,477.80 1 年以内                                        8.08%
公司

 高业制衣(惠州)有限公
                        非关联方                        3,661,274.23 1 年以内                                        4.33%


 湖州美欣达染整印花
                        关联方                          2,920,863.00 1 年以内                                        3.45%
有限公司

           合计                    --                  29,953,644.51                --                              35.42%


(3)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

浙江美欣达印染集团湖州进
                            关联方                                            9,599,012.87                          11.35%
出口有限公司

 湖州美欣达染整印花有限
                            关联方                                            2,920,863.00                           3.45%
公司

            合计                             --                           12,519,875.87                             14.80%


2、其他应收款

(1)其他应收款

                                                                                                                   单位: 元


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                                                   期末数                  &n