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旺能环境(002034)公告正文

美 欣 达:2015年半年度报告

公告日期 2015-08-27
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 2015 年半年度报告全文




浙江美欣达印染集团股份有限公司
  Zhejiang Mizuda printing&dyeing group co.,Ltd,




          2015 年半年度报告




                二 O 一五年八月




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                                    浙江美欣达印染集团股份有限公司 2015 年半年度报告全文




                   第一节 重要提示、目录和释义


    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

    所有董事均已出席了审议本报告的董事会会议。

    公司计划不派发现金红利,不送红股,不以公积金转增股本。

    公司负责人芮勇、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。




                                                                                      2
                                                                             浙江美欣达印染集团股份有限公司 2015 年半年度报告全文




                                                                    目录




2015 半年度报告 ................................................................................................................................. 2

第一节 重要提示、目录和释义 ........................................................................................................ 5

第二节 公司简介 ................................................................................................................................ 7

第三节 会计数据和财务指标摘要 .................................................................................................... 9

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 .......................................................................................................... 25

第七节 优先股相关情况 .................................................................................................................. 25

第八节 董事、监事、高级管理人员情况 ...................................................................................... 26

第九节 财务报告 .............................................................................................................................. 27

第十节 备查文件目录 .................................................................................................................... 100




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                                          浙江美欣达印染集团股份有限公司 2015 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

蚕花娘娘                   指   湖州蚕花娘娘蚕丝被有限公司

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   2014 年 12 月 31 日

上期金额                   指   2014 年 1-6 月




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                                                             浙江美欣达印染集团股份有限公司 2015 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                                  浙江省湖州市天字圩路 288 号           浙江省湖州市天字圩路 288 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                              浙江省湖州市天字圩路 288 号

公司注册地址的邮政编码                    313000

公司办公地址                              浙江省湖州市天字圩路 288 号

公司办公地址的邮政编码                    313000

公司网址                                  http://www.mizudapd.com/

公司电子信箱                              mxd@mizuda.net




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                                                          浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


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                 《证券时报》、《证券日报》、《中国证券报》、《上海证券报》

登载半年度报告的中国证监会指定网站的网址     http://www.cninfo.com.cn/

公司半年度报告备置地点                       浙江省湖州市天字圩路 288 号公司证券部


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 2014 年年报。




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                                                         浙江美欣达印染集团股份有限公司 2015 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)                                359,622,815.23             560,908,186.32                      -35.89%

归属于上市公司股东的净利润(元)                6,488,998.90                3,546,927.76                      82.95%

归属于上市公司股东的扣除非经常性损
                                                5,336,351.50                 233,589.74                     2,184.50%
益的净利润(元)

经营活动产生的现金流量净额(元)                3,248,990.21              98,017,942.18                      -96.69%

基本每股收益(元/股)                                    0.08                         0.04                   100.00%

稀释每股收益(元/股)                                    0.08                         0.04                   100.00%

加权平均净资产收益率                                   1.47%                      0.67%                        0.80%

                                                                                             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)                                  782,853,626.80            1,264,338,965.53                     -38.08%

归属于上市公司股东的净资产(元)              444,138,638.57             437,345,013.74                        1.55%


二、境内外会计准则下会计数据差异

1、同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况

□ 适用 √ 不适用
公司报告期不存在按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。


2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况

□ 适用 √ 不适用
公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。


三、非经常性损益项目及金额

√ 适用 □ 不适用
                                                                                                             单位:元

                        项目                                     金额                              说明

非流动资产处置损益(包括已计提资产减值准备的冲销部分)                      -798.43


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                                                          浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                       820,199.35
一标准定额或定量享受的政府补助除外)

除同公司正常经营业务相关的有效套期保值业务外,持有交易
性金融资产、交易性金融负债产生的公允价值变动损益,以及
                                                                       622,116.93
处置交易性金融资产、交易性金融负债和可供出售金融资产取
得的投资收益

减:所得税影响额                                                       234,388.37

    少数股东权益影响额(税后)                                          54,482.08

合计                                                                  1,152,647.40             --

对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应
说明原因
□ 适用 √ 不适用
公司报告期不存在将根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义、列举的非经常性损益
项目界定为经常性损益的项目的情形。




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                                                           浙江美欣达印染集团股份有限公司 2015 年半年度报告全文




                                          第四节 董事会报告

一、概述

       由于受日元和欧元的贬值和相应出口环境的变化,公司外销业务受到一定影响,导致报告期公司国外收入较去年同期有
所下降,但得益于公司多年来的产品研发与市场开拓,产品种类日益丰富,客户群体持续增加,本报告期归属于母公司净利
润有所上升。报告期内,公司实现营业收入35,962.28万元,实现营业利润984.45万元,上年同期营业利润为382.75万元,其
中归属于上市公司股东的净利润为648.90万元,上年同期数为354.69万元,归属于上市公司股东的扣除非经常性损益的净利
润较去年同期增加2,184.50%,达到每股收益0.08元。
       公司全体干部员工在董事会的领导下,重点完成了以下工作:
       1、积极推进非公开发行股票事项。近年来国家在生态环保与节能减排方面加大整治力度,加上持续的成本上升与外部
环境变化,给有规模、上档次的印染企业在更高的平台上健康发展提供了较好的机会机台;又恰逢国家正在积极推进金融改
革,我们将充分利用好上市公司平台,今年非公开发行股份4820万股,募集资金79915.60万元用于补充流动资金,可强有力
地支持印染主业的做优做强,目前已经上报中国证券监督管理委员会进行审核。
       2、鉴于控股子公司奥达纺织受大环境及自身管理能力的影响,造成连续几年严重亏损,为进一步保护上市公司投资者
利益,董事会做出将所持奥达纺织29%的股权转让给沈建军先生的决议。转让后公司持有奥达纺织22%的股权,不再将其纳
入公司合并报表范围。
    3、面对严酷的竞争环境,公司始终坚守以质量和服务赢得市场与客户的宗旨,对内苦练内功,在生产各个环节扎实推
进精益管理,既注重系统管控能力的建设,又强化节点因素的分析预防,使公司的生产效率与质量保障大幅提升;在经营方
面,充分利用信息化手段,将市场、客户的各种信息进行细分研究,导出他们不同层次、不同时段的需求,让技术中心与业
务小组更全面、及时地了解被服务对象的潜在要求,使推销的产品与提供的服务更精准、更贴心,客户对公司的粘着力也随
之增加,公司的竞争能力在稳定提高。
    4、面对环太湖流域的地理环境,公司主动推动减排少排,实现可持续发展。不仅在生产上推进前处理流程的优化,在
染色手段上也力争加大冷堆染色的产能,以减少过程中能耗与污水的产生量,而且在污水的末端处理上积极推行近零排放的
技术改造,今年已立项展开前期的生化部分深度改进,为明年能全面推进末端中水回用打下良好基础。




二、主营业务分析

概述
2015年,公司实现营业收入35,962.28万元,较去年同期下降35.89%,主要原因包括:1、纺织行业:子公司荆州奥达公司剥离,
不再纳入合并范围。2、印染行业:日元和欧元贬值,对以出口日本和欧美为主的公司产品的外销市场带来了不利影响,导
致公司外销收入较去年同期有所下降。


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

                                                                                         受到外销市场销售疲软
营业收入                        359,622,815.23        560,908,186.32             -35.89% 的影响以及奥达处置使
                                                                                         相应的收入减少

营业成本                        305,136,410.66        483,832,860.77             -36.93% 营业收入下降导致的成


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                                                          浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


                                                                                          本相应减少

销售费用                      19,226,204.14          19,897,950.86               -3.38%

                                                                                          奥达处置导致相应管理
管理费用                      23,645,802.07          39,040,427.67              -39.43%
                                                                                          费用的减少

                                                                                          贷款规模下降导致利息
财务费用                        -386,412.42           4,830,936.87             -108.00%
                                                                                          费用减少

                                                                                          奥达转让应计提的所得
所得税费用                     2,765,175.22           1,719,349.76              -37.85%
                                                                                          税增加

                                                                                          奥达处置导致其相应的
研发投入                      14,742,559.86          21,777,810.40              -32.30% 研发投入不再纳入合并
                                                                                          范围

经营活动产生的现金流                                                                      收回的票据保证金净额
                               3,248,990.21          98,017,942.18              -96.69%
量净额                                                                                    减少

                                                                                          处置子公司收到的现金
投资活动产生的现金流
                              17,857,969.76          -56,509,886.80            -132.99% 净额和理财产品本金增
量净额
                                                                                          加

筹资活动产生的现金流
                              -44,239,609.70         -76,849,418.38             -42.43% 偿还的借款净额减少
量净额

现金及现金等价物净增                                                                      投资活动产生的现金流
                              -21,831,986.93         -33,719,589.25             -35.25%
加额                                                                                      量净额增加

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:
未来公司计划加强市场开拓力度,拓展欧洲、美洲等国际市场,发掘具有良好市场影响力的新客户,同时培养一支熟悉国际
贸易规则、适应纺织印染发展新要求的业务团队,加大营销网络的建设,实现由生产加工型向市场导向型的经营模式转变。
(二)生产方面
随着印染行业发展重心向提高质量、提高产品附加值、技术进步和节能减排的方向转移,行业龙头企业迎来了扩张规模、挤
占市场占有率的发展契机。公司立足行业发展趋势调整发展战略,先后剥离了染整、纺织等盈利状况不佳的业务环节,集中
资源做优做强印染主业。
(三)经营管理方面
大力推进5S项目的运作。为了改善和提高企业形象、提高工作效率、降低生产成本、改善员工精神面貌、保障企业安全生
产,公司全体员工积极参与5S项目。安全管理成为日常基本管理形态,上半年没出现重大事故。




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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

印染行业            314,333,629.26   269,246,323.75       14.34%          -21.54%        -21.16%         -0.41%

分产品

印染产品            314,333,629.26   269,246,323.75       14.34%          -21.54%        -21.16%         -0.41%

分地区

国内收入 –印染     177,655,542.22   152,073,032.68       14.40%          -14.09%        -13.71%         -1.40%

国外收入 –印染     136,678,087.04   117,273,291.07       14.20%          -29.48%        -29.05%         -0.53%


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。在品牌影响力上,积极申报品牌荣誉,连续多年蝉联了“印染行
业十佳企业”称号,为公司发展长期稳固的客户群体,扩大棉印染规模效应创造了条件。
    二是公司积极引入并推进科学化的管理工具。专业的、强大的产品开发能力依赖于强大的信息系统,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,以此提升了精准服务客户的能力;
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。
    三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,公司加大液流印染的产品产量,可以迅速占领高端面料
市场的市场地位,并丰富公司印染产品线。未来三年,公司将逐步释放冷堆印染生产线的产能利用率。冷堆印染产品将成为
公司新的销售增长点。通过技术创新,产品质量保障措施向前道延伸,为客户及品牌提供更全的选择空间和品质支撑
    四是业务结构转型。2015年修订后的《中华人民共和国环境保护法》的正式实施将进一步迫使资金实力较弱、生产技术
落后、环保条件达不到要求的企业退出竞争,从而为行业龙头企业和高端厂商腾出市场空间,作为印染行业的龙头企业之一,
公司迎来了主营业务实现新发展的良好机遇期。公司紧抓市场新的发展机遇,积极开展高端印染业务,逐步加大高端印染业
务的收入比重。公司通过棉纱贸易自行采购生产坯布的棉纱,控制坯布上游的原材料质量,进一步提高坯布质量,有助于生
产高质量的印染产品,信息化与自动化程度日益加强,为后续的印染发展提供了强有力的保障。


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


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                                        浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


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
公司报告期未持有金融企业股权。


(3)证券投资情况

□ 适用 √ 不适用
公司报告期不存在证券投资。


(4)持有其他上市公司股权情况的说明

□ 适用 √ 不适用
公司报告期未持有其他上市公司股权。


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
公司报告期不存在委托贷款。


3、募集资金使用情况

□ 适用 √ 不适用
公司报告期无募集资金使用情况。


4、主要子公司、参股公司分析

√ 适用 □ 不适用
主要子公司、参股公司情况
                                                                                   单位:元


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                                                                浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


                                     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

湖州美欣达
                                                  10,000,000. 19,312,453. 4,329,917.4 16,574,923.
久久印染有       子公司    制造业    棉印染业                                                         50,483.61     33,899.60
                                                  00                  01              4         74
限公司

浙江美欣达
印染集团湖                           商品及技     10,000,000. 87,145,312. 35,162,279. 92,592,622. 3,474,840.1 2,469,116.5
                 子公司     商业
州进出口有                           术进出口     00                  94             31         20              5            2
限公司

湖州美欣达                           纺织品及
                                                  1,000,000.0 7,734,420.9 2,723,941.5 7,769,575.6
纺织原料供       子公司     商业     原材料等                                                         48,520.47 -11,845.91
                                                  0                      7            5          9
应有限公司                           的销售


5、非募集资金投资的重大项目情况

□ 适用 √ 不适用
公司报告期无非募集资金投资的重大项目。


六、对 2015 年 1-9 月经营业绩的预计

2015 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

2015 年 1-9 月归属于上市公司股东的净利润变
                                                                         212.76%      至                            525.53%
动幅度

2015 年 1-9 月归属于上市公司股东的净利润变
                                                                             1,000    至                               2,000
动区间(万元)

2014 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                      319.73
元)

业绩变动的原因说明                              子公司荆州奥达公司被处置,减少了其亏损对公司业绩的影响




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


                                                                                                                             13
                                                        浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


□ 适用 √ 不适用
公司上年度利润分配方案为不派发现金红利,不送红股,不以公积金转增股本。


十、本报告期利润分配或资本公积金转增股本预案

□ 适用 √ 不适用
公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。


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

2015 年 01 月 26 日     证券部       电话沟通           个人       投资者              公司经营情况等

2015 年 04 月 03 日     证券部       电话沟通           个人       投资者              公司经营情况等

                                                                   信达澳银基金、海
                                                                                       公司客户结构、发展战略、
                                                                   通证券、长城证
2015 年 04 月 30 日   董秘办公室     实地调研           机构                           经营情况及行业趋势情况
                                                                   券 、大智慧、证券
                                                                                       等,未提供资料。
                                                                   时报

2015 年 06 月 02 日     证券部       电话沟通           个人       投资者              公司经营情况等




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                                                 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、诉讼事项

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。
其他诉讼事项
□ 适用 √ 不适用


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

                                                                     所涉及   所涉及
                           交易价 出售对公        资产出 是否为 的资产        的债权
交易对 被出售
                    出售日 格(万 司的影响        售定价 关联交 产权是        债务是        披露日期        披露索引
   方     资产
                            元)      (注 3)    原则         易    否已全   否已全
                                                                     部过户   部转移

沈建军 荆州奥 2015 年                提高公司    以经审                                2015 年 01 月 13
                          4,565.55                        否        是        是                          2015-1
        达公司 1 月 12               盈利能力, 计的截                                 日


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                                                         浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


        29%的       日            优化资源   至 2014
        股权                      配置,公司 年 11 月
                                  取得人民   30 日的
                                  币 4,565.55 净资产
                                  万元的股   15,743.2
                                  权转让款   7 万元为
                                             依据


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

     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


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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。
       10、2015年6月11日,公司召开第六届董事会第九次会议及第六届监事会第八次会议,审议通过了《关于回购注销第
二期未达到解锁条件的限制性股票的议案》,同意对激励对象持有的已获授但尚未达到第二期解锁条件的120万股限制性股
票进行回购注销。
       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回购注销第二期未达到解锁条件的限制性股票的公
告》,公告编号:2015-34.


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

                                                                  占同类 获批的
                                     关联交            关联交                       是否超
关联交 关联关 关联交 关联交                   关联交              交易金 交易额              关联交易结
                                     易定价            易金额                       过获批                  披露日期
  易方        系    易类型 易内容             易价格              额的比 度(万                算方式
                                      原则             (万元)                      额度
                                                                   例      元)

湖州南 同一实
太湖热 际控制 产品购                政府指                                                                2015 年 08 月
                            蒸汽              1,404.54 1,404.54 89.39%      5,000     否      货币结算
电有限 人控制 买                    导价                                                                  27 日
公司     的企业

湖州美
欣达染              购买商 购买商
         联营企                                                                                           2015 年 08 月
整印花              品 、接 品、接受 协议价 1,034.65 1,034.65      4.08%              否      货币结算
         业                                                                                               27 日
有限公              受劳务 劳务


湖州美
欣达染
         联营企 销售产 销售产                                                                             2015 年 08 月
整印花                              协议价 1,173.02 1,173.02       3.73%              否      货币结算
         业         品      品                                                                            27 日
有限公


湖州美
欣达染
         联营企 材料销 材料销                                                                             2015 年 08 月
整印花                              协议价 229.77       229.77     6.40%              否      货币结算
         业         售      售                                                                            27 日
有限公


合计                                   --        --    3,841.98     --      5,000     --         --               --


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。




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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、其他关联交易

□ 适用 √ 不适用
公司报告期无其他关联交易。


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
公司报告期不存在租赁情况。


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)

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

                                             公司与子公司之间担保情况


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                     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                 实际担保金额          担保类型   担保期
                                            (协议签署日)                                            完毕   联方担保
                     披露日期

浙江美欣达印染
                    2015 年 04              2015 年 04 月 09                  连带责任保
集团湖州进出口                    4,000                            1,135                    一年       否       是
                    月 09 日                      日                               证
有限公司

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                                                     1,135
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                                                     1,135
保额度合计(B3)                                               余额合计(B4)

                                               子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                 实际担保金额          担保类型   担保期
                                            (协议签署日)                                            完毕   联方担保
                     披露日期

公司担保总额(即前三大项的合计)

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                                                     1,135
(A1+B1+C1)                                                   计(A2+B2+C2)

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                                                     1,135
计(A3+B3+C3)                                                 (A4+B4+C4)

实际担保总额(即 A4+B4+C4)占公司净资产的比例                                                                   2.56%

其中:

采用复合方式担保的具体情况说明


(1)违规对外担保情况

□ 适用 √ 不适用
公司报告期无违规对外担保情况。


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


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               承诺事由                   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


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
公司半年度报告未经审计。


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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                               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
                        数量       比例      发行新股   送股             其他        小计       数量       比例
                                                                转股

一、有限售条件股份    24,868,270   29.22%                               -566,967     -566,967 24,301,303   28.55%

3、其他内资持股       24,868,270   29.22%                               -566,967     -566,967 24,301,303   28.55%

       境内自然人持
                      24,868,270   29.22%                               -566,967     -566,967 24,301,303   28.55%


二、无限售条件股份    60,251,730   70.78%                                566,967     566,967 60,818,697    71.45%

1、人民币普通股       60,251,730   70.78%                                566,967     566,967 60,818,697    71.45%

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
本报告期内股份变动原因为:高管锁定股每年按照持有股份总数的25%进行解锁变成无限售流通股导致。
股份变动的批准情况
□ 适用 √ 不适用
股份变动的过户情况
□ 适用 √ 不适用
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
□ 适用 √ 不适用
公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
□ 适用 √ 不适用




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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股
报告期末普通股股东总数                            5,778                                                              0
                                                          股东总数(如有)(参见注 8)

                             持股 5%以上的普通股股东或前 10 名普通股股东持股情况

                                                                     持有有限                      质押或冻结情况
                                           报告期末    报告期内                  持有无限售
                                                                     售条件的
  股东名称        股东性质      持股比例 持有的普      增减变动                  条件的普通
                                                                     普通股数                  股份状态      数量
                                           通股数量       情况                     股数量
                                                                        量

单建明         境内自然人         33.76% 28,732,545              0 21,549,409      7,183,136       质押      21,550,000

美欣达集团有
               境内非国有法人      6.73%   5,728,909             0           0     5,728,909
限公司

鲍凤娇         境内自然人          3.47%   2,950,000             0           0     2,950,000

中国建设银行
-上投摩根阿
               境内非国有法人      2.94%   2,501,038   2,501,038             0     2,501,038
尔法股票型证
券投资基金

中国银行股份
有限公司-上
投摩根整合驱
               境内非国有法人      1.81%   1,541,901   1,541,901             0     1,541,901
动灵活配置混
合型证券投资
基金

平安深圳企业
年金集合计划
               境内非国有法人      1.61%   1,371,292   1,371,292             0     1,371,292
-招商银行股
份有限公司

万向信托有限
公司-万信-
证券结构化投 境内非国有法人        1.29%   1,093,900   1,093,900             0     1,093,900
资集合资金信
托计划 66 号

潘玉根         境内自然人          1.23%   1,043,353             0     782,515      260,838

中国农业银行
股份有限公司
-上投摩根新 境内非国有法人        1.03%     876,845      876,845            0      876,845
兴动力股票型
证券投资基金

中国建设银行 境内非国有法人        0.95%     804,785      804,785            0      804,785



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股份有限公司
-上投摩根核
心优选股票型
证券投资基金

战略投资者或一般法人因配售新
股成为前 10 名普通股股东的情况 无
(如有)(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
上述股东关联关系或一致行动的 偶,单建明对美欣达集团有限公司持股 88.80%,是其控股股东,上述三位股东存在关联
说明                            关系。潘玉根为公司副董事长、总经理,除此之外,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 名无限售条件普通股股东持股情况

                                               报告期末持有无限售条件普通股股              股份种类
                     股东名称
                                                           份数量                 股份种类            数量

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                                                                2,950,000 人民币普通股           2,950,000

中国建设银行-上投摩根阿尔法股票型证券投资
                                                                      2,501,038 人民币普通股           2,501,038
基金

中国银行股份有限公司-上投摩根整合驱动灵活
                                                                      1,541,901 人民币普通股           1,541,901
配置混合型证券投资基金

平安深圳企业年金集合计划-招商银行股份有限
                                                                      1,371,292 人民币普通股           1,371,292
公司

万向信托有限公司-万信-证券结构化投资集合
                                                                      1,093,900 人民币普通股           1,093,900
资金信托计划 66 号

中国农业银行股份有限公司-上投摩根新兴动力
                                                                        876,845 人民币普通股            876,845
股票型证券投资基金

中国建设银行股份有限公司-上投摩根核心优选
                                                                        804,785 人民币普通股            804,785
股票型证券投资基金

中国平安保险(集团)股份有限公司企业年金计划
                                                                        721,944 人民币普通股            721,944
-招商银行股份有限公司

                                               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
前 10 名无限售条件普通股股东之间,以及前 10
                                               娇是单建明的配偶,单建明对美欣达集团有限公司持股 88.80%,是其控
名无限售条件普通股股东和前 10 名普通股股东之
                                               股股东,上述三位股东存在关联关系。未知其他股东是否存在关联关系,
间关联关系或一致行动的说明
                                               也未知其是否属于一致行动人。

前 10 名普通股股东参与融资融券业务股东情况说
                                               无
明(如有)(参见注 4)

公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易
□ 是 √ 否


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公司前 10 名普通股股东、前 10 名无限售条件普通股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。




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                           第七节 优先股相关情况

□ 适用 √ 不适用
报告期公司不存在优先股。




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                         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

                                                                                      期初被授
                                                本期增持 本期减持                                 本期被授予 期末被授予的限
                                   期初持股                               期末持股 予的限制
   姓名       职务      任职状态                股份数量 股份数量                                 的限制性股     制性股票数量
                                   数(股)                               数(股) 性股票数
                                                (股)       (股)                               票数量(股)     (股)
                                                                                      量(股)

芮勇       董事长         现任             0             0            0          0           0             0                    0

           总经理、副
潘玉根                    现任      1,043,353            0            0 1,043,353       480,000            0            480,000
           董事长

单建明     董事           现任     28,732,545            0            0 28,732,545           0             0                    0

单超       董事           现任             0             0            0          0           0             0                    0

金来富     董事           现任        42,187             0            0      42,187          0             0                    0

           董事会秘
刘昭和     书、副总经     现任       461,681             0            0     461,681     336,000            0            336,000
           理、董事

葛伟俊     独立董事       现任             0             0            0          0           0             0                    0

马建功     独立董事       现任             0             0            0          0           0             0                    0

刘长奎     独立董事       现任             0             0            0          0           0             0                    0

朱雪花     监事           现任          9,971            0            0       9,971          0             0                    0

马建中     职工监事       现任             0             0            0          0           0             0                    0

杨瑛       监事           现任             0             0            0          0           0             0                    0

傅敏勇     财务总监       现任       420,000             0            0     420,000     336,000            0            336,000

龙方胜     副总经理       现任       420,000             0            0     420,000     336,000            0            336,000

乐德忠     副总经理       现任       420,000             0            0     420,000     336,000            0            336,000

聂永国     副总经理       现任       420,000             0            0     420,000     336,000            0            336,000

合计           --          --      31,969,737            0            0 31,969,737 2,160,000               0          2,160,000


二、公司董事、监事、高级管理人员变动情况

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2014 年年报。




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                                                          浙江美欣达印染集团股份有限公司 2015 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
                                             2015 年 06 月 30 日
                                                                                                       单位:元

                  项目                         期末余额                               期初余额

流动资产:

     货币资金                                             148,894,793.02                         183,674,874.48

     结算备付金

     拆出资金

     以公允价值计量且其变动计入当
期损益的金融资产

     衍生金融资产

     应收票据                                                 486,179.13                           4,017,229.83

     应收账款                                              92,197,388.65                          99,355,398.26

     预付款项                                               4,482,236.49                           4,430,780.91

     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                                              31,009,436.95

     其他应收款                                            29,262,642.80                          48,050,599.66

     买入返售金融资产

     存货                                                  67,111,000.45                         129,577,366.91



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    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                       855,465.75                           823,491.42

流动资产合计                       374,299,143.24                        469,929,741.47

非流动资产:

    发放贷款及垫款

    可供出售金融资产                                                       3,000,000.00

    持有至到期投资

    长期应收款

    长期股权投资                    44,739,028.69                          9,129,317.17

    投资性房地产                    73,538,200.75                         74,757,678.74

    固定资产                       221,133,373.24                        611,076,821.37

    在建工程                        18,074,414.45                         13,793,060.80

    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                        44,621,810.25                         76,139,025.33

    开发支出

    商誉

    长期待摊费用                     2,733,571.43                          2,893,973.63

    递延所得税资产                   3,714,084.75                          3,619,347.02

    其他非流动资产

非流动资产合计                     408,554,483.56                        794,409,224.06

资产总计                           782,853,626.80                      1,264,338,965.53

流动负债:

    短期借款                        58,357,000.00                        180,000,000.00

    向中央银行借款

    吸收存款及同业存放

    拆入资金

    以公允价值计量且其变动计入当
                                                                            928,130.00
期损益的金融负债

    衍生金融负债

    应付票据                        76,996,179.13                        106,570,000.00




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                             浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


    应付账款                 118,625,408.40                        133,349,409.81

    预收款项                  13,303,944.02                         15,781,261.76

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬               4,373,866.22                         10,861,762.54

    应交税费                  19,387,561.77                        112,619,076.04

    应付利息                      88,158.76                           346,637.47

    应付股利                   2,247,857.02                         37,980,009.72

    其他应付款                13,302,005.84                         87,356,773.05

    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

    划分为持有待售的负债

    一年内到期的非流动负债     5,548,800.00                         21,420,359.81

    其他流动负债

流动负债合计                 312,230,781.16                        707,213,420.20

非流动负债:

    长期借款                   1,929,172.76                          2,151,559.53

    应付债券

      其中:优先股

               永续债

    长期应付款                                                       7,957,523.76

    长期应付职工薪酬

    专项应付款

    预计负债

    递延收益                   4,672,820.96                         14,128,123.64

    递延所得税负债

    其他非流动负债             5,548,800.00                          5,548,800.00

非流动负债合计                12,150,793.72                         29,786,006.93

负债合计                     324,381,574.88                        736,999,427.13

所有者权益:

    股本                      85,120,000.00                         85,120,000.00

    其他权益工具



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      其中:优先股

               永续债

    资本公积                                            243,659,191.40                          243,354,565.47

    减:库存股                                           11,097,600.00                           11,097,600.00

    其他综合收益

    专项储备

    盈余公积                                             38,368,403.95                           38,368,403.95

    一般风险准备

    未分配利润                                           88,088,643.22                           81,599,644.32

归属于母公司所有者权益合计                              444,138,638.57                          437,345,013.74

    少数股东权益                                         14,333,413.35                           89,994,524.66

所有者权益合计                                          458,472,051.92                          527,339,538.40

负债和所有者权益总计                                    782,853,626.80                         1,264,338,965.53


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

                                                                                                       单位:元

                 项目                        期末余额                               期初余额

流动资产:

    货币资金                                            114,295,882.68                          121,237,970.56

    以公允价值计量且其变动计入当
期损益的金融资产

    衍生金融资产

    应收票据                                                486,179.13

    应收账款                                             65,810,907.24                           65,874,017.20

    预付款项                                              4,272,133.05                              647,406.36

    应收利息

    应收股利                                             31,009,436.95                           31,009,436.95

    其他应收款                                           16,011,662.70                             5,795,804.10

    存货                                                 56,027,852.47                           57,998,684.69

    划分为持有待售的资产

    一年内到期的非流动资产

    其他流动资产                                              9,475.65                              331,920.09

流动资产合计                                            287,923,529.87                          282,895,239.95


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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                    58,880,922.13                         90,988,246.76

    投资性房地产                    76,136,014.77                         77,399,400.63

    固定资产                       221,133,219.56                        234,608,705.45

    在建工程                        18,074,414.45                         13,793,060.80

    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                        43,058,076.95                         44,081,589.89

    开发支出

    商誉

    长期待摊费用                     2,733,571.43                          2,893,973.63

    递延所得税资产                   3,006,864.34                          3,023,441.75

    其他非流动资产

非流动资产合计                     423,023,083.63                        466,788,418.91

资产总计                           710,946,613.50                        749,683,658.86

流动负债:

    短期借款                        58,357,000.00                         90,000,000.00

    以公允价值计量且其变动计入当
                                                                            928,130.00
期损益的金融负债

    衍生金融负债

    应付票据                        75,046,179.13                        106,720,000.00

    应付账款                        91,470,595.02                         86,526,230.05

    预收款项                         8,436,600.75                          7,117,107.86

    应付职工薪酬                     3,410,077.05                          2,969,742.96

    应交税费                         5,244,211.16                          3,746,148.61

    应付利息                            88,158.76                           160,600.00

    应付股利                         2,247,857.02                          2,247,857.02

    其他应付款                       9,985,405.78                          8,948,628.14

    划分为持有待售的负债




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    一年内到期的非流动负债                 5,548,800.00                         5,548,800.00

    其他流动负债

流动负债合计                          259,834,884.67                          314,913,244.64

非流动负债:

    长期借款                               1,929,172.76                         2,151,559.53

    应付债券

      其中:优先股

               永续债

    长期应付款

    长期应付职工薪酬

    专项应付款

    预计负债

    递延收益                               4,672,820.96                         5,044,790.31

    递延所得税负债

    其他非流动负债                         5,548,800.00                         5,548,800.00

非流动负债合计                            12,150,793.72                        12,745,149.84

负债合计                              271,985,678.39                          327,658,394.48

所有者权益:

    股本                                  85,120,000.00                        85,120,000.00

    其他权益工具

      其中:优先股

               永续债

    资本公积                          250,959,485.24                          249,629,049.83

    减:库存股                            11,097,600.00                        11,097,600.00

    其他综合收益

    专项储备

    盈余公积                              39,137,664.03                        39,139,230.17

    未分配利润                            74,841,385.84                        59,234,584.38

所有者权益合计                        438,960,935.11                          422,025,264.38

负债和所有者权益总计                  710,946,613.50                          749,683,658.86


3、合并利润表

                                                                                    单位:元

                 项目        本期发生额                          上期发生额



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                                         浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


一、营业总收入                            359,622,815.23                       560,908,186.32

    其中:营业收入                        359,622,815.23                       560,908,186.32

             利息收入

             已赚保费

             手续费及佣金收入

二、营业总成本                            352,104,807.08                       558,577,573.55

    其中:营业成本                        305,136,410.66                       483,832,860.77

             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                 2,268,818.41                         2,468,406.95

             销售费用                      19,226,204.14                        19,897,950.86

             管理费用                      23,645,802.07                        39,040,427.67

             财务费用                        -386,412.42                         4,830,936.87

             资产减值损失                   2,213,984.22                         8,506,990.43

    加:公允价值变动收益(损失以
―-‖号填列)

         投资收益(损失以―-‖号填
                                            2,326,478.29                         1,496,930.75
列)

         其中:对联营企业和合营企业
                                            1,194,461.45                         1,491,957.37
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)          9,844,486.44                         3,827,543.52

    加:营业外收入                           821,356.70                          1,061,609.60

         其中:非流动资产处置利得               1,157.35

    减:营业外支出                           420,632.45                          1,014,045.80

         其中:非流动资产处置损失               1,955.78

四、利润总额(亏损总额以―-‖号填列)     10,245,210.69                         3,875,107.32

    减:所得税费用                          2,765,175.22                         1,719,349.76

五、净利润(净亏损以―-‖号填列)          7,480,035.47                         2,155,757.56

    归属于母公司所有者的净利润              6,488,998.90                         3,546,927.76


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    少数股东损益                                               991,036.57                         -1,391,170.20

六、其他综合收益的税后净额

  归属母公司所有者的其他综合收益
的税后净额

    (一)以后不能重分类进损益的其
他综合收益

             1.重新计量设定受益计划净
负债或净资产的变动

             2.权益法下在被投资单位不
能重分类进损益的其他综合收益中享
有的份额

    (二)以后将重分类进损益的其他
综合收益

             1.权益法下在被投资单位以
后将重分类进损益的其他综合收益中
享有的份额

             2.可供出售金融资产公允价
值变动损益

             3.持有至到期投资重分类为
可供出售金融资产损益

             4.现金流量套期损益的有效
部分

             5.外币财务报表折算差额

             6.其他

  归属于少数股东的其他综合收益的
税后净额

七、综合收益总额                                              7,480,035.47                         2,155,757.56

    归属于母公司所有者的综合收益
                                                              6,488,998.90                         3,546,927.76
总额

    归属于少数股东的综合收益总额                               991,036.57                         -1,391,170.20

八、每股收益:

    (一)基本每股收益                                                0.08                                 0.04

    (二)稀释每股收益                                                0.08                                 0.04

本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:元,上期被合并方实现的净利润为:元。


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




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4、母公司利润表

                                                                                             单位:元

                 项目                 本期发生额                          上期发生额

一、营业收入                                       301,824,225.72                      360,326,947.31

    减:营业成本                                   260,182,644.86                      319,462,330.50

         营业税金及附加                              2,222,972.95                        2,141,701.89

         销售费用                                   13,033,459.65                       12,783,196.99

         管理费用                                   22,397,510.65                       21,913,159.70

         财务费用                                     -446,242.42                       -1,374,597.01

         资产减值损失                                 476,401.06                         3,777,620.71

    加:公允价值变动收益(损失以
―-‖号填列)

         投资收益(损失以―-‖号填
                                                    12,945,194.66                        7,406,627.37
列)

         其中:对联营企业和合营企
                                                     1,194,282.70                        1,491,957.37
业的投资收益

二、营业利润(亏损以―-‖号填列)                  16,902,673.63                        9,030,161.90

    加:营业外收入                                    821,356.70                          561,609.62

         其中:非流动资产处置利得                        1,157.35

    减:营业外支出                                    303,686.22                          838,307.52

         其中:非流动资产处置损失                        1,955.78

三、利润总额(亏损总额以―-‖号填
                                                    17,420,344.11                        8,753,464.00
列)

    减:所得税费用                                   1,799,447.43                         -625,522.93

四、净利润(净亏损以―-‖号填列)                  15,620,896.68                        9,378,986.93

五、其他综合收益的税后净额

    (一)以后不能重分类进损益的
其他综合收益

             1.重新计量设定受益计划
净负债或净资产的变动

             2.权益法下在被投资单位
不能重分类进损益的其他综合收益中
享有的份额

    (二)以后将重分类进损益的其
他综合收益

             1.权益法下在被投资单位


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以后将重分类进损益的其他综合收益
中享有的份额

           2.可供出售金融资产公允
价值变动损益

           3.持有至到期投资重分类
为可供出售金融资产损益

           4.现金流量套期损益的有
效部分

           5.外币财务报表折算差额

           6.其他

六、综合收益总额                                  15,620,896.68                        9,378,986.93

七、每股收益:

     (一)基本每股收益                                    0.18                               0.110

     (二)稀释每股收益                                    0.18                               0.110




5、合并现金流量表

                                                                                           单位:元

                 项目               本期发生额                          上期发生额

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                375,289,050.99                      603,194,360.89

     客户存款和同业存放款项净增加


     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

     处置以公允价值计量且其变动计
入当期损益的金融资产净增加额

     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                                6,998,176.60                        8,268,822.68

     收到其他与经营活动有关的现金                 77,450,725.06                      141,773,460.61


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                                    浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


经营活动现金流入小计                459,737,952.65                        753,236,644.18

     购买商品、接受劳务支付的现金   368,856,576.13                        526,833,096.62

     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
                                     18,858,089.87                         52,098,193.34


     支付的各项税费                  12,202,949.26                          9,292,282.72

     支付其他与经营活动有关的现金    56,571,347.18                         66,995,129.32

经营活动现金流出小计                456,488,962.44                        655,218,702.00

经营活动产生的现金流量净额            3,248,990.21                         98,017,942.18

二、投资活动产生的现金流量:

     收回投资收到的现金                                                        27,750.00

     取得投资收益收到的现金             181,606.93

     处置固定资产、无形资产和其他
                                      4,474,196.68                          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
                                     24,889,086.82
的现金净额

     收到其他与投资活动有关的现金   114,681,606.93                         26,553,004.46

投资活动现金流入小计                144,226,497.36                         28,366,828.37

     购建固定资产、无形资产和其他
                                      6,380,907.60                         22,876,715.17
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   119,987,620.00                         13,000,000.00

投资活动现金流出小计                126,368,527.60                         84,876,715.17

投资活动产生的现金流量净额           17,857,969.76                        -56,509,886.80

三、筹资活动产生的现金流量:

     吸收投资收到的现金

     其中:子公司吸收少数股东投资
收到的现金


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     取得借款收到的现金                           18,357,000.00                      191,887,400.00

     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                              18,357,000.00                      247,965,280.00

     偿还债务支付的现金                           50,222,386.76                      183,865,244.30

     分配股利、利润或偿付利息支付
                                                   1,565,422.94                       42,655,545.90
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                 10,808,800.00                       98,293,908.18

筹资活动现金流出小计                              62,596,609.70                      324,814,698.38

筹资活动产生的现金流量净额                       -44,239,609.70                      -76,849,418.38

四、汇率变动对现金及现金等价物的
                                                   1,300,662.80                        1,621,773.75
影响

五、现金及现金等价物净增加额                     -21,831,986.93                      -33,719,589.25

     加:期初现金及现金等价物余额                110,611,591.43                       97,598,026.39

六、期末现金及现金等价物余额                      88,779,604.50                       63,878,437.14




6、母公司现金流量表

                                                                                           单位:元

               项目                 本期发生额                          上期发生额

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                332,069,269.49                      382,790,813.72

     收到的税费返还                                4,055,359.81                        4,807,944.75

     收到其他与经营活动有关的现金                 76,342,100.65                      135,194,945.18

经营活动现金流入小计                             412,466,729.95                      522,793,703.65

     购买商品、接受劳务支付的现金                324,526,095.79                      340,773,240.31

     支付给职工以及为职工支付的现
                                                  15,259,420.57                       19,699,155.67


     支付的各项税费                               10,057,269.08                        6,551,391.06

     支付其他与经营活动有关的现金                 58,652,624.25                       56,521,685.27

经营活动现金流出小计                             408,495,409.69                      423,545,472.31

经营活动产生的现金流量净额                         3,971,320.26                       99,248,231.34

二、投资活动产生的现金流量:



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    收回投资收到的现金              45,635,556.91                             27,750.00

    取得投资收益收到的现金                                                         0.00

    处置固定资产、无形资产和其他
                                     4,474,196.69                          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                50,109,753.60                          4,676,694.81

    购建固定资产、无形资产和其他
                                     6,380,907.60                          6,814,555.28
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       487,620.00

投资活动现金流出小计                 6,868,527.60                         55,814,555.28

投资活动产生的现金流量净额          43,241,226.00                        -51,137,860.47

三、筹资活动产生的现金流量:

    吸收投资收到的现金

    取得借款收到的现金              18,357,000.00                        100,037,400.00

    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

筹资活动现金流入小计                18,357,000.00                        139,516,280.00

    偿还债务支付的现金              50,222,386.77                         99,665,244.30

    分配股利、利润或偿付利息支付
                                     1,565,242.94                         29,332,440.18
的现金

    支付其他与筹资活动有关的现金    10,808,800.00                         86,248,000.00

筹资活动现金流出小计                62,596,429.71                        215,245,684.48

筹资活动产生的现金流量净额          -44,239,429.71                       -75,729,404.48

四、汇率变动对现金及现金等价物的
                                     1,212,882.20                          1,264,654.85
影响

五、现金及现金等价物净增加额         4,185,998.75                        -26,354,378.76

    加:期初现金及现金等价物余额    50,581,601.01                         58,791,858.19

六、期末现金及现金等价物余额        54,767,599.76                         32,437,479.43




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7、合并所有者权益变动表

本期金额
                                                                                                                         单位:元

                                                                      本期

                                                   归属于母公司所有者权益
                                                                                                                         所有者
       项目                    其他权益工具                                                                   少数股
                                                 资本公 减:库 其他综 专项储 盈余公 一般风 未分配                        权益合
                     股本                                                                                     东权益
                              优先 永续                                                                                    计
                                          其他     积      存股    合收益    备    积       险准备   利润
                              股    债

                     85,120
                                                 243,354 11,097,                  38,368,            81,599, 89,994, 527,339
一、上年期末余额 ,000.0
                                                 ,565.47 600.00                   403.95             644.32 524.66 ,538.40
                         0

     加:会计政策
变更

           前期差
错更正

           同一控
制下企业合并

                                                                                                              -76,652, -76,652,
           其他
                                                                                                               147.88 147.88

                     85,120
                                                 243,354 11,097,                  38,368,            81,599, 13,342, 450,687
二、本年期初余额 ,000.0
                                                 ,565.47 600.00                   403.95             644.32 376.78 ,390.52
                         0

三、本期增减变动
                                                 304,625                                             6,488,9 991,036 7,784,6
金额(减少以―-‖
                                                     .93                                              98.90        .57     61.40
号填列)

(一)综合收益总                                                                                     6,488,9 991,036 7,480,0
额                                                                                                    98.90        .57     35.47

(二)所有者投入                                 304,625                                                                 304,625
和减少资本                                           .93                                                                     .93

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
                                                 304,625                                                                 304,625
所有者权益的金
                                                     .93                                                                     .93


4.其他

(三)利润分配


                                                                                                                                40
                                                                  浙江美欣达印染集团股份有限公司 2015 年半年度报告全文


1.提取盈余公积

2.提取一般风险
准备

3.对所有者(或
股东)的分配

4.其他

(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                    85,120
                                                243,659 11,097,                  38,368,            88,088, 14,333, 458,472
四、本期期末余额 ,000.0
                                                ,191.40 600.00                   403.95             643.22 413.35 ,051.92
                        0

上年金额
                                                                                                                     单位:元

                                                                     上期

                                                  归属于母公司所有者权益
                                                                                                                     所有者
       项目                   其他权益工具                                                                  少数股
                                                资本公 减:库 其他综 专项储 盈余公 一般风 未分配                     权益合
                    股本                                                                                    东权益
                             优先 永续                                                                                 计
                                         其他     积      存股    合收益    备    积       险准备    利润
                             股    债

                    85,120
                                                242,542                          33,421,            162,627 152,768 676,480
一、上年期末余额 ,000.0
                                                ,229.66                          942.36             ,802.93 ,969.89 ,944.84
                        0

    加:会计政策
变更

           前期差
错更正

           同一控



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制下企业合并

           其他

                     85,120
                              242,542                 33,421,        162,627 152,768 676,480
二、本年期初余额 ,000.0
                              ,229.66                  942.36        ,802.93 ,969.89 ,944.84
                         0

三、本期增减变动
                              1,573,9                 937,898        -22,926, -5,391, -25,806,
金额(减少以―-‖
                                00.72                     .69         970.93 170.20 341.72
号填列)

(一)综合收益总                                                     3,546,9 -1,391, 2,155,7
额                                                                     27.76 170.20     57.56

(二)所有者投入              1,573,9                                                 1,573,9
和减少资本                      00.72                                                   00.72

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
                              1,573,9                                                 1,573,9
所有者权益的金
                                00.72                                                   00.72


4.其他

                                                      937,898        -26,473, -4,000, -29,536,
(三)利润分配
                                                          .69         898.69 000.00 000.00

                                                      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                                                      -25,536, -4,000, -29,536,
股东)的分配                                                          000.00 000.00 000.00

4.其他

(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他



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(五)专项储备

1.本期提取

2.本期使用

(六)其他

                     85,120
                                                244,116                                34,359,       139,700 147,377 650,674
四、本期期末余额 ,000.0
                                                   ,130.38                             841.05         ,832.00 ,799.69 ,603.12
                          0




8、母公司所有者权益变动表

本期金额
                                                                                                                        单位:元

                                                                         本期

       项目                         其他权益工具                     减:库存 其他综合                        未分配 所有者权
                      股本                               资本公积                        专项储备 盈余公积
                                优先股 永续债   其他                    股      收益                           利润      益合计

                     85,120,0                            249,629,0 11,097,60                      39,139,23 59,234, 422,025,2
一、上年期末余额
                       00.00                                 49.83       0.00                          0.17    584.38      64.38

     加:会计政策
变更

           前期差
错更正

                                                         1,025,809                                            -14,095. 1,010,148
           其他                                                                                   -1,566.14
                                                               .48                                                 22         .12

                     85,120,0                            250,654,8 11,097,60                      39,137,66 59,220, 423,035,4
二、本年期初余额
                       00.00                                 59.31       0.00                          4.03    489.16      12.50

三、本期增减变动
                                                         304,625.9                                            15,620, 15,925,52
金额(减少以―-‖
                                                                3                                              896.68        2.61
号填列)

(一)综合收益总                                                                                              15,620, 15,620,89
额                                                                                                             896.68        6.68

(二)所有者投入                                         304,625.9                                                      304,625.9
和减少资本                                                      3                                                                 3

1.股东投入的普
通股

2.其他权益工具
持有者投入资本



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3.股份支付计入
                                                      304,625.9                                                     304,625.9
所有者权益的金
                                                             3                                                                3


4.其他

(三)利润分配

1.提取盈余公积

2.对所有者(或
股东)的分配

3.其他

(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                    85,120,0                          250,959,4 11,097,60                      39,137,66 74,841, 438,960,9
四、本期期末余额
                      00.00                              85.24        0.00                          4.03   385.84       35.11

上年金额
                                                                                                                     单位:元

                                                                      上期

       项目                        其他权益工具                   减:库存 其他综合                        未分配 所有者权
                     股本                             资本公积                        专项储备 盈余公积
                               优先股 永续债   其他                  股      收益                          利润      益合计

                    85,120,0                          248,816,7                                34,192,76 74,300, 442,429,9
一、上年期末余额
                      00.00                              14.02                                      8.58   430.08      12.68

     加:会计政策
变更

           前期差
错更正

           其他

二、本年期初余额 85,120,0                             248,816,7                                34,192,76 74,300, 442,429,9


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                       00.00       14.02                                   8.58    430.08      12.68

三、本期增减变动
                                1,573,900                             937,898.6 -17,094, -14,583,1
金额(减少以―-‖
                                      .72                                     9    911.76      12.35
号填列)

(一)综合收益总                                                                  9,378,9 9,378,986
额                                                                                  86.93         .93

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

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
                                1,573,900                                                   1,573,900
所有者权益的金
                                      .72                                                         .72


4.其他

                                                                      937,898.6 -26,473, -25,536,0
(三)利润分配
                                                                              9    898.69      00.00

                                                                      937,898.6 -937,89
1.提取盈余公积
                                                                              9      8.69

2.对所有者(或                                                                   -25,536, -25,536,0
股东)的分配                                                                       000.00      00.00

3.其他

(四)所有者权益
内部结转

1.资本公积转增
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                     85,120,0   250,390,6                             35,130,66 57,205, 427,846,8
四、本期期末余额
                       00.00       14.74                                   7.27    518.32      00.33


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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
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;公司总部地址位于浙江省湖州市天字圩路288号。
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。)主要产品或提供的劳务:纺织印染品等产品。


    本次财务报告批准报出日为2015年8月27日。


    本报告期合并财务报表范围为浙江美欣达印染集团股份有限公司、浙江美欣达印染集团湖州进出口有限公司、湖州美欣
达纺织原料供应有限公司、湖州美欣达久久印染有限公司,本期荆州市奥达纺织有限公司不再纳入合并范围。详见附注八、
合并范围的变更。


四、财务报表的编制基础

1、编制基础

   本公司财务报表以持续经营为编制基础。


2、持续经营

    本公司自本报告期末至少12个月内具备持续经营能力,无影响持续经营能力的重大事项。


五、重要会计政策及会计估计

具体会计政策和会计估计提示:
以下披露内容已涵盖了本公司根据实际生产经营特点制定的具体会计政策和会计估计。




1、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。


2、会计期间

    自公历 1 月 1 日至 12 月 31 日止为一个会计年度。




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3、营业周期

本公司采用一年(12 个月)为正常营业周期。


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,按照合并日被合并方在最终控制方合并财务报表中的账面价值计量。公司按照
被合并方所有者权益在最终控制方合并财务报表中的账面价值份额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。


6、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。


7、合营安排分类及共同经营会计处理方法

合营安排是一项由本公司作为一个参与方共同控制的安排。合营安排分为两类:共同经营和合营企业。共同经营是指
共同控制一项安排的参与方享有与该安排相关资产的权利,并承担与该安排相关负债的合营安排;合营企业是共同控制一项
安排的参与方仅对该安排的净资产享有权利的合营安排。
(1)合营安排的认定
只要两个或两个以上的参与方对该安排实施共同控制,一项安排就可以被认定为合营安排,并不要求所有参与方都对
该安排享有共同控制。
(2)重新评估
如果法律形式、合同条款等相关事实和情况发生变化,合营安排参与方应当对合营安排进行重新评估:一是评估原合
营方是否仍对该安排拥有共同控制权;二是评估合营安排的类型是否发生变化。
(3)共同经营参与方的会计处理
① 共同经营中,合营方的会计处理
A、一般会计处理原则
合营方应当确认其与共同经营中利益份额相关的下列项目,并按照相关企业会计准则的规定进行会计处理:一是确认
单独所持有的资产,以及按其份额确认共同持有的资产;二是确认单独所承担的负债,以及按其份额确认共同承担的负债;
三是确认出售其享有的共同经营产出份额所产生的收入;四是按其份额确认共同经营因出售产出所产生的收入;五是确认单


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独所发生的费用,以及按其份额确认共同经营发生的费用。
合营方可能将其自有资产用于共同经营,如果合营方保留了对这些资产的全部所有权或控制权,则这些资产的会计处理与合
营方自有资产的会计处理并无差别。
合营方也可能与其他合营方共同购买资产来投入共同经营,并共同承担共同经营的负债,此时,合营方应当按照企业
会计准则相关规定确认在这些资产和负债中的利益份额。如按照《企业会计准则第4号-固定资产》来确认在相关固定资产
中的利益份额,按照金融工具确认和计量准则来确认在相关金融资产和金融负债中的份额。
共同经营通过单独主体达成时,合营方应确认按照上述原则单独所承担的负债,以及按本企业的份额确认共同承担的
负债。但合营方对于因其他股东未按约定向合营安排提供资金,按照我国相关法律或相关合同约定等规定而承担连带责任的,
从其规定,在会计处理上应遵循《企业会计准则第13号一一或有事项》。
B、合营方向共同经营投出或者出售不构成业务的资产的会计处理
合营方向共同经营投出或出售资产等(该资产构成业务的除外),在共同经营将相关资产出售给第三方或相关资产消
耗之前(即,未实现内部利润仍包括在共同经营持有的资产账面价值中时),应当仅确认归属于共同经营其他参与方的利得
或损失。交易表明投出或出售的资产发生符合《企业会计准则第8号一一资产减值》(以下简称―资产减值损失准则‖)等
规定的资产减值损失的,合营方应当全额确认该损失。
C、合营方自共同经营购买不构成业务的资产的会计处理
合营方自共同经营购买资产等(该资产构成业务的除外),在将该资产等出售给第三方之前(即,未实现内部利润仍
包括在合营方持有的资产账面价值中时),不应当确认因该交易产生的损益中该合营方应享有的部分。即,此时应当仅确认
因该交易产生的损益中归属于共同经营其他参与方的部分。
D、合营方取得构成业务的共同经营的利益份额的会计处理
合营方取得共同经营中的利益份额,且该共同经营构成业务时,应当按照企业合并准则等相关准则进行相应的会计处
理,但其他相关准则的规定不能与本准则的规定相冲突。企业应当按照企业合并准则的相关规定判断该共同经营是否构成业
务。该处理原则不仅适用于收购现有的构成业务的共同经营中的利益份额,也适用于与其他参与方一起设立共同经营,且由
于有其他参与方注入既存业务,使共同经营设立时即构成业务。
② 对共同经营不享有共同控制的参与方的会计处理原则
对共同经营不享有共同控制的参与方(非合营方),如果享有该共同经营相关资产且承担该共同经营相关负债的,比
照合营方进行会计处理。即,共同经营的参与方,不论其是否具有共同控制,只要能够享有共同经营相关资产的权利、并承
担共同经营相关负债的义务,对在共同经营中的利益份额采用与合营方相同的会计处理。否则,应当按照相关企业会计准则
的规定对其利益份额进行会计处理。
(4)关于合营企业参与方的会计处理
合营企业中,参与方应当按照《企业会计准则第2号-长期股权投资》的规定核算其对合营企业的投资。
对合营企业不享有共同控制的参与方(非合营方)应当根据其对该合营企业的影响程度进行相关会计处理:对该合营
企业具有重大影响的,应当按照长期股权投资准则的规定核算其对该合营企业的投资;对该合营企业不具有重大影响的,应
当按照金融工具确认和计量准则的规定核算其对该合营企业的投资。


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。


9、外币业务和外币报表折算

    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其他综合收益。

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10、金融工具

    1. 金融资产和金融负债的分类
    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
在初始确认时指定为以公允价值计量且其变动计入当期损益的金融资产)、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
在初始确认时指定为以公允价值计量且其变动计入当期损益的金融负债)、其他金融负债。
    2. 金融资产和金融负债的确认依据、计量方法和终止确认条件
    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,计入公允价值变动收益;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
整公允价值变动收益。(2) 可供出售金融资产的公允价值变动计入其他综合收益;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其他综合收益的公允价值变动累计额之后的差额确认为投资收益。
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该
金融资产;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。
    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
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. 金融资产和金融负债的公允价值确定方法
    公司采用在当前情况下适用并且有足够可利用数据和其他信息支持的估值技术确定相关金融资产和金融负债的公允价
值。公司将估值技术使用的输入值分以下层级,并依次使用:
    (1) 第一层次输入值是在计量日能够取得的相同资产或负债在活跃市场上未经调整的报价;

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    (2) 第二层次输入值是除第一层次输入值外相关资产或负债直接或间接可观察的输入值,包括:活跃市场中类似资产或
负债的报价;非活跃市场中相同或类似资产或负债的报价;除报价以外的其他可观察输入值,如在正常报价间隔期间可观察
的利率和收益率曲线等;市场验证的输入值等;
    (3) 第三层次输入值是相关资产或负债的不可观察输入值,包括不能直接观察或无法由可观察市场数据验证的利率、股
票波动率、企业合并中承担的弃置义务的未来现金流量、使用自身数据作出的财务预测等。
    5. 金融资产的减值测试和减值准备计提方法
    (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) 对于持有至到期投资、贷款和应收款,先将单项金额重大的金融资产区分开来,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。测试结果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的差额确认减值损失。
    (3) 可供出售金融资产
    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,以及被投
资单位经营所处的技术、市场、经济或法律环境等发生重大不利变化使公司可能无法收回投资成本。
    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。对于以公允价值计量的权益工具投资,若其于资
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;若其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)但未超过12个月的,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。对
于以成本计量的权益工具投资,公司综合考虑被投资单位经营所处的技术、市场、经济或法律环境等是否发生重大不利变化,
判断该权益工具是否发生减值。
    以公允价值计量的可供出售金融资产发生减值时,原直接计入其他综合收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,在期后公允价值回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,期后公允价值回升
直接计入其他综合收益。
    以成本计量的可供出售权益工具发生减值时,将该权益工具投资的账面价值,与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,计入当期损益,发生的减值损失一经确认,不予转回。


11、应收款项

(1)单项金额重大并单独计提坏账准备的应收款项


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

单项金额重大并单项计提坏账准备的计提方法              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


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                                                     值的差额计提坏账准备。


(2)按信用风险特征组合计提坏账准备的应收款项


                           组合名称                                        坏账准备计提方法

账龄分析法组合                                       账龄分析法

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%

3 年以上                                                        100.00%                                100.00%

3-4 年                                                         100.00%                                100.00%

4-5 年                                                         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)单项金额不重大但单独计提坏账准备的应收款项


                                                     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
单项计提坏账准备的理由
                                                     收款项组合的未来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
坏账准备的计提方法
                                                     值的差额计提坏账准备。


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


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       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


(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. 共同控制、重要影响的判断
       按照相关约定对某项安排所共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致同意后才能决策,
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,认定为重大影响。
       2. 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在最终控制方合并财务报表中的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,判断是否属于―一揽子交易‖。
       属于―一揽子交易‖的,把各项交易作为一项取得控制权的交易进行会计处理。不属于―一揽子交易‖的,在合并日,根
据合并后应享有被合并方净资产在最终控制方合并财务报表中的账面价值的份额确定初始投资成本。合并日长期股权投资的
初始投资成本,与达到合并前的长期股权投资账面价值加上合并日进一步取得股份新支付对价的账面价值之和的差额,调整
资本公积;资本公积不足冲减的,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,按照原持有的股权投资的账面价值加上新增投资成本之和,作为改按成本法核算的初始投资成
本。
       2) 在合并财务报表中,判断是否属于―一揽子交易‖。
       属于―一揽子交易‖的,把各项交易作为一项取得控制权的交易进行会计处理。不属于―一揽子交易‖的,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权益法核算下的其他综合收益等的,与其相关的其他综合收益等转为购买日所属当期
收益。但由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他综合收益除外。
       (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


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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;以债务重组方式取得的,按《企业会计准则第12号——债务重
组》确定其初始投资成本;以非货币性资产交换取得的,按《企业会计准则第7号——非货币性资产交换》确定其初始投资
成本。
    3. 后续计量及损益确认方法
    对被投资单位实施控制的长期股权投资采用成本法核算;对联营企业和合营企业的长期股权投资,采用权益法核算。
    4. 通过多次交易分步处置对子公司投资至丧失控制权的的处理方法
    (1) 个别财务报表
    对处置的股权,其账面价值与实际取得价款之间的差额,计入当期损益。对于剩余股权,对被投资单位仍具有重大影
响或者与其他方一起实施共同控制的,转为权益法核算;不能再对被投资单位实施控制、共同控制或重大影响的,确认为金
融资产,按照《企业会计准则第22号——金融工具确认和计量》的相关规定进行核算。
    (2) 合并财务报表
    1) 通过多次交易分步处置对子公司投资至丧失控制权,且不属于―一揽子交易‖的
    在丧失控制权之前,处置价款与处置长期股权投资相对应享有子公司自购买日或合并日开始持续计算的净资产份额之
间的差额,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。
    丧失对原子公司控制权时,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或合并日开始持续计算的净资产的份额之间的差
额,计入丧失控制权当期的投资收益,同时冲减商誉。与原有子公司股权投资相关的其他综合收益等,应当在丧失控制权时
转为当期投资收益。
    2) 通过多次交易分步处置对子公司投资至丧失控制权,且属于―一揽子交易‖的
    将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理。但是,在丧失控制权之前每一次处置价款与处置
投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权
当期的损益。


14、投资性房地产

投资性房地产计量模式
成本法计量
折旧或摊销方法
    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)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)折旧方法


           类别             折旧方法              折旧年限               残值率              年折旧率




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房屋及建筑物         年限平均法            5-50                  3.00%-5%             19.40%-1.90%

专用设备             年限平均法            5-17                  3.00%-5%             19.40-5.59

通用设备             年限平均法            3-10                  3.00%-5%             32.33%-9.50%

运输工具             年限平均法            5-12                  3.00%-5%             19.40%-7.92%

其他设备             年限平均法            3                     3.00%-5%             33.33%


(3)融资租入固定资产的认定依据、计价和折旧方法

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。


16、在建工程

    1. 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。


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) 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。
    (3) 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.借款费用资本化率以及资本化金额
    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)计价方法、使用寿命、减值测试

    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)内部研究开发支出会计政策

    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、长期资产减值

    对长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、使用寿命有限的无形资产等长期资产,在
资产负债表日有迹象表明发生减值的,估计其可收回金额。对因企业合并所形成的商誉和使用寿命不确定的无形资产,无论
是否存在减值迹象,每年都进行减值测试。商誉结合与其相关的资产组或者资产组组合进行减值测试。
    若上述长期资产的可收回金额低于其账面价值的,按其差额确认资产减值准备并计入当期损益。


20、长期待摊费用

    长期待摊费用核算已经支出,摊销期限在1年以上(不含1年)的各项费用。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。


21、职工薪酬

(1)短期薪酬的会计处理方法

    在职工为公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益或相关资产成本。


(2)离职后福利的会计处理方法

    离职后福利分为设定提存计划和设定受益计划。
    (1) 在职工为公司提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当期损益或相关资产
成本。
    (2) 对设定受益计划的会计处理通常包括下列步骤:
    1) 根据预期累计福利单位法,采用无偏且相互一致的精算假设对有关人口统计变量和财务变量等作出估计,计量设定
受益计划所产生的义务,并确定相关义务的所属期间。同时,对设定受益计划所产生的义务予以折现,以确定设定受益计划
义务的现值和当期服务成本;
    2) 设定受益计划存在资产的,将设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字或盈余确认为一
项设定受益计划净负债或净资产。设定受益计划存在盈余的,以设定受益计划的盈余和资产上限两项的孰低者计量设定受益
计划净资产;


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    3) 期末,将设定受益计划产生的职工薪酬成本确认为服务成本、设定受益计划净负债或净资产的利息净额以及重新计
量设定受益计划净负债或净资产所产生的变动等三部分,其中服务成本和设定受益计划净负债或净资产的利息净额计入当期
损益或相关资产成本,重新计量设定受益计划净负债或净资产所产生的变动计入其他综合收益,并且在后续会计期间不允许
转回至损益,但可以在权益范围内转移这些在其他综合收益确认的金额。


(3)辞退福利的会计处理方法

    向职工提供的辞退福利,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:(1) 公司不能单方面
撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;(2) 公司确认与涉及支付辞退福利的重组相关的成本或费用时。


(4)其他长期职工福利的会计处理方法

    向职工提供的其他长期福利,符合设定提存计划条件的,按照设定提存计划的有关规定进行会计处理;除此之外的其
他长期福利,按照设定受益计划的有关规定进行会计处理,为简化相关会计处理,将其产生的职工薪酬成本确认为服务成本、
其他长期职工福利净负债或净资产的利息净额以及重新计量其他长期职工福利净负债或净资产所产生的变动等组成项目的
总净额计入当期损益或相关资产成本。


22、股份支付

    1. 股份支付的种类
    包括以权益结算的股份支付和以现金结算的股份支付。
    2. 实施、修改、终止股份支付计划的相关会计处理
    (1) 以权益结算的股份支付
    授予后立即可行权的换取职工服务的以权益结算的股份支付,在授予日按照权益工具的公允价值计入相关成本或费用,
相应调整资本公积。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以权益结算的股份支付,在等待期
内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按权益工具授予日的公允价值,将当期取得的服务计
入相关成本或费用,相应调整资本公积。
    换取其他方服务的权益结算的股份支付,如果其他方服务的公允价值能够可靠计量的,按照其他方服务在取得日的公
允价值计量;如果其他方服务的公允价值不能可靠计量,但权益工具的公允价值能够可靠计量的,按照权益工具在服务取得
日的公允价值计量,计入相关成本或费用,相应增加所有者权益。
    (2) 以现金结算的股份支付
    授予后立即可行权的换取职工服务的以现金结算的股份支付,在授予日按公司承担负债的公允价值计入相关成本或费
用,相应增加负债。完成等待期内的服务或达到规定业绩条件才可行权的换取职工服务的以现金结算的股份支付,在等待期
内的每个资产负债表日,以对可行权情况的最佳估计为基础,按公司承担负债的公允价值,将当期取得的服务计入相关成本
或费用和相应的负债。
    (3) 修改、终止股份支付计划
    如果修改增加了所授予的权益工具的公允价值,公司按照权益工具公允价值的增加相应地确认取得服务的增加;如果
修改增加了所授予的权益工具的数量,公司将增加的权益工具的公允价值相应地确认为取得服务的增加;如果公司按照有利
于职工的方式修改可行权条件,公司在处理可行权条件时,考虑修改后的可行权条件。
    如果修改减少了授予的权益工具的公允价值,公司继续以权益工具在授予日的公允价值为基础,确认取得服务的金额,
而不考虑权益工具公允价值的减少;如果修改减少了授予的权益工具的数量,公司将减少部分作为已授予的权益工具的取消
来进行处理;如果以不利于职工的方式修改了可行权条件,在处理可行权条件时,不考虑修改后的可行权条件。
    如果公司在等待期内取消了所授予的权益工具或结算了所授予的权益工具(因未满足可行权条件而被取消的除外),
则将取消或结算作为加速可行权处理,立即确认原本在剩余等待期内确认的金额。



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23、收入

    1. 收入确认原则
    (1) 销售商品
    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。
    (2) 提供劳务
    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。
    (3) 让渡资产使用权
    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。
    2. 收入确认的具体方法
    公司主要销售纺织印染品等产品。内销产品收入确认需满足以下条件:公司已根据合同约定将产品交付给购货方,且
产品销售收入金额已确定,已经收回货款或取得了收款凭证且相关的经济利益很可能流入,产品相关的成本能够可靠地计量。
外销产品收入确认需满足以下条件:公司已根据合同约定将产品报关、离港,取得提单,且产品销售收入金额已确定,已经
收回货款或取得了收款凭证且相关的经济利益很可能流入,产品相关的成本能够可靠地计量。
    根据上述确认的办法,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。


24、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

    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;
    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。


(2)与收益相关的政府补助判断依据及会计处理方法

    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;
    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。


25、递延所得税资产/递延所得税负债

    1. 根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税
基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产
或递延所得税负债。

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     2. 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。
     3. 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。
     4. 公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:(1) 企业合
并;(2) 直接在所有者权益中确认的交易或者事项。


26、租赁

(1)经营租赁的会计处理方法

     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。


(2)融资租赁的会计处理方法

     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。


27、重要会计政策和会计估计变更

(1)重要会计政策变更

□ 适用 √ 不适用


(2)重要会计估计变更

□ 适用 √ 不适用


六、税项

1、主要税种及税率


                    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                              应缴流转税税额                       5%

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



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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,按租 1.2%或 12%
                                        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%

存在不同企业所得税税率纳税主体的,披露情况说明

                        纳税主体名称                                                    所得税税率

本公司                                                     15%

除上述以外的其他纳税主体                                   25%


2、税收优惠

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%。




七、合并财务报表项目注释

1、货币资金

                                                                                                                 单位: 元

                 项目                                  期末余额                                  期初余额

库存现金                                                               31,105.19                               233,870.67

银行存款                                                          114,148,499.31                            148,047,720.76

其他货币资金                                                       34,715,188.52                             35,393,283.05

合计                                                              148,894,793.02                            183,674,874.48

其他说明

项目                           期末数                        期初数
银行承兑汇票保证金                           32,562,472.57                   32,950,565.75
信用证保证金                                    385,000.00                         721,913.5
短期借款保证金
远期结汇保证金                                1,767,715.95                     1,720,803.8
质押的定期存款                               25,400,000.00                   37,670,000.00
小计                                         60,115,188.52                   73,063,283.05




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2、应收票据

(1)应收票据分类列示

                                                                                                                           单位: 元

                    项目                                         期末余额                                  期初余额

银行承兑票据                                                                  486,179.13                                 4,017,229.83

合计                                                                          486,179.13                                 4,017,229.83


(2)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                                           单位: 元

                    项目                                   期末终止确认金额                         期末未终止确认金额

银行承兑票据                                                                19,279,266.13

合计                                                                        19,279,266.13


(3)期末公司因出票人未履约而将其转应收账款的票据

                                                                                                                           单位: 元

                                  项目                                                      期末转应收账款金额


3、应收账款

(1)应收账款分类披露

                                                                                                                           单位: 元

                                                期末余额                                            期初余额

                             账面余额               坏账准备                      账面余额             坏账准备
       类别
                                                           计提比 账面价值                                                账面价值
                           金额          比例    金额                          金额      比例       金额      计提比例
                                                            例

按信用风险特征组
                       103,405,                 11,208,2            92,197,38 120,534             21,179,08               99,355,398.
合计提坏账准备的                     100.00%               10.84%                       100.00%                  17.57%
                           687.15                  98.50                 8.65 ,484.83                  6.57                       26
应收账款

                       103,405,                 11,208,2            92,197,38 120,534             21,179,08               99,355,398.
合计                                 100.00%               10.84%                       100.00%                  17.57%
                           687.15                  98.50                 8.65 ,484.83                  6.57                       26

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


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                                                                        期末余额
             账龄
                                         应收账款                       坏账准备                       计提比例

1 年以内分项

1 年以内                                       95,748,396.00                    4,787,419.80                        5.00%

1 年以内小计                                   95,748,396.00                    4,787,419.80                        5.00%

1至2年                                          1,263,007.90                      378,902.37                       30.00%

2至3年                                            704,613.84                      352,306.92                       50.00%

3 年以上                                        5,689,669.41                    5,689,669.41                      100.00%

合计                                          103,405,687.15                   11,208,298.50                       10.84%

确定该组合依据的说明:
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:


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 545,263.80 元;本期收回或转回坏账准备金额 171,907.74 元。




(3)按欠款方归集的期末余额前五名的应收账款情况

单位名称                      账面余额                 占 应 收 账 款 余 额 的 比 例 坏账准备
                                                       (%)
仓纺贸易(上海)有限公司                  4,587,536.68 4.44%                                        229,376.83
S.F.DENIM         APPARELS                3,991,568.09 3.86%                                        199,578.40
LTD
湖州美欣达染整印花有限                    3,746,129.39 3.62%                                        187,306.47
公司
TRY    EARN         TEXTILL               3,507,322.13 3.39%                                        175,366.11
LTD(旺能)
TAT CHI TEXTILE LTD(达                    2,572,325.29 2.49%                                        128,616.26
志)
小计                                     18,199,445.82 17.80%                                       920,244.07


4、预付款项

(1)预付款项按账龄列示

                                                                                                                  单位: 元

           账龄                             期末余额                                            期初余额


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                                 金额                      比例                        金额                        比例

1 年以内                            3,063,267.26                     68.34%                 3,011,811.68                      67.98%

1至2年                                 532,694.00                    11.89%                  532,694.00                       12.02%

2至3年                                 501,984.10                    11.20%                  501,984.10                       11.33%

3 年以上                               384,291.13                     8.57%                  384,291.13                         8.67%

合计                                4,482,236.49             --                            4,430,780.91               --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:


(2)按预付对象归集的期末余额前五名的预付款情况

单位名称                            账面余额                                   占预付账款余额的比例(%)
常州瑞立跃纺织有限公司                                       1,600,000.00                         35.70%
上海益海国际运输代理有限公司                                      678,090.22                      15.13%
常州克劳得布业有限公司                                            507,284.61                      11.32%
绍兴品和包装材料有限公司                                          284,400.00                       6.35%
浙江江铃汽车销售服务有限公司湖                                    252,000.00                       5.62%
州分公司
小计                                                         3,321,774.83                         74.11%




5、应收股利

(1)应收股利

                                                                                                                            单位: 元

           项目(或被投资单位)                             期末余额                                      期初余额

奥达纺织                                                               31,009,436.95

合计                                                                   31,009,436.95


6、其他应收款

(1)其他应收款分类披露

                                                                                                                            单位: 元

                                         期末余额                                                期初余额

                         账面余额             坏账准备                          账面余额             坏账准备
       类别
                                                    计提比 账面价值                                                        账面价值
                      金额      比例       金额                            金额      比例        金额      计提比例
                                                     例

单项金额重大并单
                     15,395,6   50.97%                       15,395,62 33,867,       64.19%                                33,867,155.
独计提坏账准备的

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其他应收款             29.77                                          9.77 155.68                                                    68

按信用风险特征组
                    8,419,41               941,202.              7,478,213 16,040,              4,709,376                    11,331,192.
合计提坏账准备的                 27.88%                11.18%                        30.40%                        29.36%
                         5.43                   40                     .03 568.86                     .70                            16
其他应收款

单项金额不重大但
                    6,388,80                                     6,388,800 2,852,2                                           2,852,251.8
单独计提坏账准备                 21.15%                                                 5.41%
                         0.00                                          .00   51.82                                                    2
的其他应收款

                    30,203,8               941,202.              29,262,64 52,759,              4,709,376                    48,050,599.
合计                            100.00%                  3.12%                       100.00%                       8.93%
                       45.20                    40                    2.80 976.36                     .70                            66



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

                                                                         期末余额
其他应收款(按单位)
                                其他应收款                 坏账准备                   计提比例                       计提理由

                                                                                                            对出口退税不计提坏账
应收出口退税                       15,395,629.77
                                                                                                            准备

合计                               15,395,629.77                                           --                           --

组合中,按账龄分析法计提坏账准备的其他应收款:
√ 适用 □ 不适用
                                                                                                                              单位: 元

                                                                             期末余额
             账龄
                                          其他应收款                         坏账准备                          计提比例

1 年以内分项

1 年以内                                           7,642,329.51                         382,116.48                                5.00%

1 年以内小计                                       7,642,329.51                         382,116.48                                5.00%

1至2年                                                240,000.00                         72,000.00                              30.00%

2至3年                                                100,000.00                         50,000.00                              50.00%

3 年以上                                              437,085.92                      437,085.92                               100.00%

3至4年

4至5年

5 年以上

合计                                               8,419,415.43                       941,202.40                               100.00%



确定该组合依据的说明:
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


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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


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 250,000.00 元;本期收回或转回坏账准备金额 442,513.03 元。


(3)其他应收款按款项性质分类情况

                                                                                                             单位: 元

                  款项性质                       期末账面余额                              期初账面余额

押金保证金                                                      1,033,673.45                             10,285,673.43

拆借款                                                          6,934,917.76                              1,868,228.00

应收暂付款                                                          164,856.76                           23,141,564.48

出口退税                                                      15,395,629.77                               2,852,251.82

应收长期资产处置款                                                                                       11,232,800.00

其他                                                            6,674,767.46                              3,379,458.63

合计                                                          30,203,845.20                              52,759,976.36


注:其他项目中,限制性股票回购款为 6,388,800.00 元。


(4)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                             单位: 元

                                                                                 占其他应收款期末
       单位名称          款项的性质       期末余额              账龄                                坏账准备期末余额
                                                                                 余额合计数的比例

应收出口退税-增值
                      应收出口退税         15,395,629.77 1 年以内                          50.97%


杨明华                拆借款                5,000,000.00 1 年以内                          16.55%          250,000.00

                      股权激励回购款和
王鑫                                        1,629,828.00 1 年以内                           5.40%           50,441.40
                      拆借款

潘玉根                股权激励回购款        1,281,600.00 1 年以内                           4.24%

傅敏勇                股权激励回购款          897,120.00 1 年以内                           2.97%

合计                           --          24,204,177.77            --                     80.14%          300,441.40


7、存货

(1)存货分类

                                                                                                             单位: 元


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                                        期末余额                                           期初余额
       项目
                     账面余额           跌价准备        账面价值           账面余额        跌价准备          账面价值

原材料               10,094,742.31        527,574.37    9,567,167.94      20,688,433.67      830,502.94      19,857,930.73

在产品               10,196,183.21                     10,196,183.21      18,944,854.44                      18,944,854.44

库存商品             43,153,787.23      1,951,955.77   41,201,831.46     108,016,632.56    21,468,596.26     86,548,036.30

周转材料

消耗性生物资产

建造合同形成的
已完工未结算资


发出商品                  745,533.97                      745,533.97        1,721,747.10                      1,721,747.10

委托加工物资             5,400,283.87                   5,400,283.87        2,551,025.77        46,227.43     2,504,798.34

合计                 69,590,530.59      2,479,530.14    67,111,000.45    151,922,693.54    22,345,326.63    129,577,366.91




(2)存货跌价准备

                                                                                                                 单位: 元

                                             本期增加金额                        本期减少金额
       项目          期初余额                                                                                期末余额
                                          计提            其他            转回或转销         其他

原材料                    830,502.94      458,078.58                                         761,007.15        527,574.37

库存商品             21,468,596.26      1,575,062.61                        1,036,422.60   20,055,280.50      1,951,955.77

委托加工物资               46,227.43                                          46,227.43                               0.00

合计                 22,345,326.63      2,033,141.19                        1,082,650.03   20,816,287.65      2,479,530.14


8、其他流动资产

                                                                                                                 单位: 元

                  项目                                  期末余额                                 期初余额

待抵扣的进项税额                                                        855,465.75                             751,629.12

预缴企业所得税                                                                                                   71,862.30

合计                                                                    855,465.75                             823,491.42


9、长期股权投资

                                                                                                                 单位: 元

被投资单      期初余额                                 本期增减变动                                   期末余额 减值准备



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     位                                                                宣告发                                   期末余额
                                        权益法下确
                            追加 减少                  其他综合 其他权 放现金   计提减
                                        认的投资损                                         其他
                            投资 投资                  收益调整 益变动 股利或   值准备
                                            益
                                                                        利润

一、合营企业

二、联营企业

湖州美欣
达染整印
             7,483,076.11                910,459.74                                                 8,393,535.85
花有限公


湖州绿典
精化有限     1,109,723.78                 25,096.17                                                 1,134,819.95
公司

湖州蚕花
娘娘蚕丝
              536,517.28                      178.75                                                 536,696.03
被有限公


荆州奥达
纺织有限                                 258,726.79                                  34,415,250.07 34,673,976.86
公司

小计         9,129,317.17               1,194,461.45                                 34,415,250.07 44,739,028.69

合计         9,129,317.17               1,194,461.45                                 34,415,250.07 44,739,028.69


10、投资性房地产

(1)采用成本计量模式的投资性房地产

√ 适用 □ 不适用
                                                                                                                单位: 元

           项目                房屋、建筑物               土地使用权            在建工程                 合计

一、账面原值

     1.期初余额                     85,554,623.14                                                         85,554,623.14

     2.本期增加金额

     (1)外购

     (2)存货\固定资产
\在建工程转入

     (3)企业合并增加

     3.本期减少金额

     (1)处置


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       (2)其他转出

       4.期末余额                       85,554,623.14                                                       85,554,623.14

 二、累计折旧和累计摊
 销

       1.期初余额                       10,796,944.40                                                       10,796,944.40

       2.本期增加金额                    1,219,477.99                                                        1,219,477.99

       (1)计提或摊销                   1,219,477.99                                                        1,219,477.99

       3.本期减少金额

       (1)处置

       (2)其他转出

       4.期末余额                       12,016,422.39                                                       12,016,422.39

 三、减值准备

       1.期初余额

       2.本期增加金额

       (1)计提

       3、本期减少金额

       (1)处置

       (2)其他转出

       4.期末余额

 四、账面价值

       1.期末账面价值                   73,538,200.75                                                       73,538,200.75

       2.期初账面价值                   74,757,678.74                                                       74,757,678.74


 (2)采用公允价值计量模式的投资性房地产

 □ 适用 √ 不适用


 11、固定资产

 (1)固定资产情况

                                                                                                                单位: 元

        项目         房屋及建筑物          机器设备        通用设备        运输设备          其他             合计

一、账面原值:

  1.期初余额           415,144,959.86     493,289,637.50   19,333,264.37    6,159,829.39   72,496,117.49 1,006,423,808.61

  2.本期增加金额                            1,576,073.13        2,478.63                                     1,578,551.76

      (1)购置                             1,576,073.13        2,478.63                                     1,578,551.76


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     (2)在建工程
转入

     (3)企业合并
增加

  3.本期减少金额     202,306,194.56   295,441,687.20     683,962.94     2,533,734.71   72,195,076.76   573,160,656.17

     (1)处置或报
                                        6,031,694.65     132,800.00      202,907.50                      6,367,402.15


(2)企业合并减少    202,306,194.56   289,409,992.55     551,162.94     2,330,827.21   72,195,076.76   566,793,254.02

  4.期末余额         212,838,765.30   199,424,023.43   18,651,780.06    3,626,094.68     301,040.73    434,841,704.20

二、累计折旧

  1.期初余额          41,593,815.72   325,120,725.06   12,692,195.01    5,030,620.58    3,837,755.22   388,275,111.59

  2.本期增加金额       2,535,337.96     7,551,840.99     491,863.59                          178.62     10,579,221.16

     (1)计提         2,535,337.96     7,551,840.99     491,863.59                          178.62     10,579,221.16

  3.本期减少金额       4,576,733.63   177,192,848.47     333,108.58     1,646,596.44    3,537,046.79   187,286,333.91

     (1)处置或报
                                        1,686,763.34      12,881.58      192,762.12                      1,892,407.04


(2)企业合并减少      4,576,733.63   175,506,085.13     320,227.00     1,453,834.32    3,537,046.79   185,393,926.87

  4.期末余额          39,552,420.05   155,479,717.58   12,850,950.02    3,384,024.14     300,887.05    211,567,998.84

三、减值准备

  1.期初余额                            7,071,875.65                                                     7,071,875.65

  2.本期增加金额

     (1)计提

  3.本期减少金额                        4,931,543.53                                                     4,931,543.53

     (1)处置或报


(2)企业合并减少                       4,931,543.53                                                     4,931,543.53

  4.期末余额                            2,140,332.12                                                     2,140,332.12

四、账面价值

  1.期末账面价值     173,286,345.25    41,803,973.73    5,800,830.04     242,070.54          153.68    221,133,373.24

  2.期初账面价值     373,551,144.14   161,097,036.79    6,641,069.36    1,129,208.81   68,658,362.27   611,076,821.37


 12、在建工程

 (1)在建工程情况

                                                                                                            单位: 元

        项目                           期末余额                                        期初余额


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                         账面余额            减值准备              账面价值              账面余额          减值准备          账面价值

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                  3,372,614.80                              3,372,614.80         2,018,294.80                         2,018,294.80

污水站改造项目             200,323.45                                200,323.45

技改工程                  2,726,710.20                              2,726,710.20

合计                     18,074,414.45                             18,074,414.45        13,793,060.80                        13,793,060.80


(2)重要在建工程项目本期变动情况

                                                                                                                                   单位: 元

                                             本期转                             工程累                       其中:本
                                                          本期其                                    利息资                本期利
项目名                  期初余     本期增    入固定                 期末余      计投入     工程进                期利息             资金来
            预算数                                        他减少                                    本化累                息资本
     称                   额       加金额    资产金                   额        占预算       度                  资本化               源
                                                           金额                                     计金额                 化率
                                                 额                              比例                             金额

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

技改工                            2,726,71                          2,726,71
程                                    0.20                              0.20

零星工                2,018,29 1,422,92 68,600.0                    3,372,61
程                         4.80       0.00            0                 4.80

                      13,793,0 4,149,63 68,600.0                    17,874,0
合计                                                                               --        --                                       --
                          60.80       0.20            0               91.00


13、无形资产

(1)无形资产情况

                                                                                                                                   单位: 元

          项目                 土地使用权                 专利权               非专利技术               排污权                合计

一、账面原值

      1.期初余额                 86,763,969.20                                                           7,437,700.00        94,201,669.20

      2.本期增加金


          (1)购置

          (2)内部研


          (3)企业合
并增加

  3.本期减少金额                 33,502,287.00                                                                               33,502,287.00


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       (1)处置

(2)企业合并减少          33,502,287.00                                                          33,502,287.00

     4.期末余额            53,261,682.20                                         7,437,700.00     60,699,382.20

二、累计摊销

     1.期初余额            12,932,447.19                                         5,130,196.68     18,062,643.87

     2.本期增加金
                             572,942.94                                           743,770.02       1,316,712.96


       (1)计提             572,942.94                                           743,770.02       1,316,712.96

     3.本期减少金
                            3,301,784.88                                                           3,301,784.88


       (1)处置

(2)企业合并减少           3,301,784.88                                                           3,301,784.88

     4.期末余额            10,203,605.25                                         5,873,966.70     16,077,571.95

三、减值准备

     1.期初余额

     2.本期增加金


       (1)计提

     3.本期减少金


     (1)处置

     4.期末余额

四、账面价值

     1.期末账面价
                           43,058,076.95                                         1,563,733.30     44,621,810.25


     2.期初账面价
                           73,831,522.01                                         2,307,503.32     76,139,025.33



(2)未办妥产权证书的土地使用权情况

                                                                                                      单位: 元

                   项目                              账面价值                    未办妥产权证书的原因


14、长期待摊费用

                                                                                                      单位: 元

       项目               期初余额         本期增加金额    本期摊销金额     其他减少金额         期末余额



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道路修缮                   2,481,627.17                            129,476.22                             2,352,150.95

装修费                       412,346.46                             30,925.98                              381,420.48

合计                       2,893,973.63                            160,402.20                             2,733,571.43


15、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                             单位: 元

                                           期末余额                                       期初余额
           项目
                          可抵扣暂时性差异        递延所得税资产         可抵扣暂时性差异        递延所得税资产

资产减值准备                      14,444,769.82          2,408,481.11            13,114,551.87            2,167,756.62

递延收益                           4,672,820.96            700,923.14             5,044,790.31             756,718.55

以权益结算的股份支付
                                   3,757,053.10            604,680.50             3,452,427.17             555,652.35
确认的费用总额

以公允价值计量且其变
动计入当期损益的金融                                                               928,130.00              139,219.50
负债

合计                              22,874,643.88          3,714,084.75            22,539,899.35            3,619,347.02


(2)以抵销后净额列示的递延所得税资产或负债

                                                                                                             单位: 元

                         递延所得税资产和负债 抵销后递延所得税资产 递延所得税资产和负债 抵销后递延所得税资产
           项目
                            期末互抵金额          或负债期末余额           期初互抵金额          或负债期初余额

递延所得税资产                                           3,714,084.75                                     3,619,347.02


16、短期借款

(1)短期借款分类

                                                                                                             单位: 元

                  项目                                期末余额                               期初余额

抵押借款                                                         58,357,000.00                           90,000,000.00

抵押及保证借款                                                                                           90,000,000.00

合计                                                             58,357,000.00                          180,000,000.00

短期借款分类的说明:




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17、以公允价值计量且其变动计入当期损益的金融负债

                                                                                                  单位: 元

                项目                           期末余额                           期初余额

指定为以公允价值计量且其变动计入当
                                                                                                928,130.00
期损益的金融负债

合计                                                                                            928,130.00


18、应付票据

                                                                                                  单位: 元

                种类                           期末余额                           期初余额

银行承兑汇票                                               76,996,179.13                     106,570,000.00

合计                                                       76,996,179.13                     106,570,000.00

本期末已到期未支付的应付票据总额为 0.00 元。


19、应付账款

(1)应付账款列示

                                                                                                  单位: 元

                项目                           期末余额                           期初余额

购买商品及接受劳务                                        116,208,913.00                     107,786,908.87

应付长期资产购置款                                          2,007,879.92                      22,920,732.18

其他                                                         408,615.48                        2,641,768.76

合计                                                      118,625,408.40                     133,349,409.81


20、预收款项

(1)预收款项列示

                                                                                                  单位: 元

                项目                           期末余额                           期初余额

货款                                                       13,303,944.02                      15,781,261.76

合计                                                       13,303,944.02                      15,781,261.76




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21、应付职工薪酬

(1)应付职工薪酬列示

                                                                                          单位: 元

         项目           期初余额          本期增加            本期减少              期末余额

一、短期薪酬               4,333,279.40     12,215,207.79        12,837,886.36          3,710,600.83

二、离职后福利-设定提
                           6,528,483.14      1,810,080.96         7,675,298.71           663,265.39
存计划

合计                      10,861,762.54     14,025,288.75        20,513,185.07          4,373,866.22


(2)短期薪酬列示

                                                                                          单位: 元

         项目           期初余额          本期增加            本期减少              期末余额

1、工资、奖金、津贴和
                           1,995,865.93      8,919,715.56         8,950,961.36          1,964,620.13
补贴

2、职工福利费                                1,037,889.72         1,037,889.72

3、社会保险费              1,462,665.62        892,861.75         1,529,883.48           825,643.89

    其中:医疗保险费       1,338,335.44        767,272.54         1,388,017.35           717,590.63

          工伤保险费          95,173.98         75,374.99           128,315.56            42,233.41

          生育保险费          29,156.20         50,214.22            13,550.57            65,819.85

4、住房公积金                                1,112,976.00         1,112,976.00

5、工会经费和职工教育
                             874,747.85        251,764.76           206,175.80           920,336.81
经费

合计                       4,333,279.40     12,215,207.79        12,837,886.36          3,710,600.83


(3)设定提存计划列示

                                                                                          单位: 元

         项目           期初余额          本期增加            本期减少              期末余额

1、基本养老保险            6,245,090.04      1,654,771.79         7,356,766.00           543,095.83

2、失业保险费                283,393.10        155,309.17           318,532.71           120,169.56

合计                       6,528,483.14      1,810,080.96         7,675,298.71           663,265.39


22、应交税费

                                                                                          单位: 元




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                 项目           期末余额                           期初余额

增值税                                     11,022,540.94                       36,525,437.59

营业税                                       152,910.35                          208,176.18

企业所得税                                  6,002,822.60                       61,631,644.04

个人所得税                                   352,152.66                          524,019.65

城市维护建设税                               156,063.41                         1,936,609.49

房产税                                      1,158,671.93                        3,210,882.76

土地使用税                                   172,215.92                         2,800,026.64

教育费附加                                   158,202.88                         2,551,602.34

地方教育附加                                  16,561.95                         1,529,555.03

水利建设专项资金                             188,215.51                         1,668,116.03

印花税                                          7,203.62                          33,006.29

合计                                       19,387,561.77                      112,619,076.04


23、应付利息

                                                                                   单位: 元

                 项目           期末余额                           期初余额

短期借款应付利息                              88,158.76                          346,637.47

合计                                          88,158.76                          346,637.47


24、应付股利

                                                                                   单位: 元

                 项目           期末余额                           期初余额

荆州奥达公司个人股东股利                                                       35,732,152.70

限制性股票股利                              2,247,857.02                        2,247,857.02

合计                                        2,247,857.02                       37,980,009.72


25、其他应付款

(1)按款项性质列示其他应付款

                                                                                   单位: 元

                 项目           期末余额                           期初余额

押金保证金                                  3,167,754.02                        6,062,820.37

拆借款                                      5,861,526.93                       68,116,830.34



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其他                                                                   4,272,724.89                               13,177,122.34

合计                                                                  13,302,005.84                               87,356,773.05


26、一年内到期的非流动负债

                                                                                                                      单位: 元

                 项目                                     期末余额                                    期初余额

一年内到期的长期应付款                                                                                            15,871,559.81

授予限制性股票回购义务确认的负债                                       5,548,800.00                                5,548,800.00

合计                                                                   5,548,800.00                               21,420,359.81


27、长期借款

(1)长期借款分类

                                                                                                                      单位: 元

                 项目                                     期末余额                                    期初余额

信用借款                                                               1,929,172.76                                2,151,559.53

合计                                                                   1,929,172.76                                2,151,559.53


28、递延收益

                                                                                                                      单位: 元

         项目            期初余额              本期增加              本期减少              期末余额              形成原因

政府补助                  14,128,123.64                                9,455,302.68          4,672,820.96 与资产相关

合计                      14,128,123.64                                9,455,302.68          4,672,820.96           --

涉及政府补助的项目:
                                                                                                                      单位: 元

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

振兴和技术改造
                    9,083,333.33                                            9,083,333.33                0.00 与资产相关
专项资金

技术创新和高技
术产业化项目建      5,044,790.31                            371,969.35                         4,672,820.96 与资产相关
设资金

合计               14,128,123.64                            371,969.35      9,083,333.33       4,672,820.96           --

其他说明:
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6,250,000.00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,分期确认计入损益。本期计入营业外收入371,969.35


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元,累计已确认收益金额为1,577,179.04元。


29、其他非流动负债

                                                                                                              单位: 元

                   项目                                    期末余额                           期初余额

授予限制性股票回购义务确认的负债                                      5,548,800.00                         5,548,800.00

合计                                                                  5,548,800.00                         5,548,800.00


30、股本

                                                                                                               单位:元

                                                           本次变动增减(+、—)
                   期初余额                                                                                期末余额
                                   发行新股         送股        公积金转股           其他     小计

股份总数          85,120,000.00                                                                           85,120,000.00

其他说明:
公司实际控制人单建明将其持有的公司高管锁定股21,549,409股和无限售流通股591股,共计2,155万股质押给中航信托股份
有限公司,该宗质押已于2014年4月1日在中国证券登记结算有限责任公司深圳分公司办理了股权质押登记手续。上述出质股
权占公司股份总数的25.32%,截至本财务报表批准报出日,上述质押股权尚未解除质押登记。


31、资本公积

                                                                                                              单位: 元

           项目                   期初余额                 本期增加                本期减少          期末余额

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

其他资本公积                         8,743,033.08               304,625.93                                 9,047,659.01

合计                               243,354,565.47               304,625.93                               243,659,191.40

其他说明,包括本期增减变动情况、变动原因说明:
其他资本公积增加系本期确认股权激励费用 304,625.93 元。


32、库存股

                                                                                                              单位: 元

           项目                   期初余额                 本期增加                本期减少          期末余额

授予限制性股票回购义
                                    11,097,600.00                                                         11,097,600.00
务确认的库存股

合计                                11,097,600.00                                                         11,097,600.00




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33、盈余公积

                                                                                                                 单位: 元

           项目              期初余额                 本期增加                 本期减少                期末余额

法定盈余公积                    27,830,312.60                                                             27,830,312.60

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

合计                            38,368,403.95                                                             38,368,403.95


34、未分配利润

                                                                                                                 单位: 元

                     项目                                      本期                               上期

调整前上期末未分配利润                                                81,599,644.32                      162,627,802.93

调整后期初未分配利润                                                  81,599,644.32                      162,627,802.93

加:本期归属于母公司所有者的净利润                                     6,488,998.90                        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                                                        88,088,643.22                      139,700,832.00

调整期初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润 0.00 元。
2)、由于会计政策变更,影响期初未分配利润 0.00 元。
3)、由于重大会计差错更正,影响期初未分配利润 0.00 元。
4)、由于同一控制导致的合并范围变更,影响期初未分配利润 0.00 元。
5)、其他调整合计影响期初未分配利润 0.00 元。


35、营业收入和营业成本

                                                                                                                 单位: 元

                                        本期发生额                                        上期发生额
           项目
                               收入                     成本                     收入                     成本

主营业务                       314,333,629.26          269,246,323.75            497,087,341.20          420,634,577.66

其他业务                        45,289,185.97           35,890,086.91             63,820,845.12           63,198,283.11

合计                           359,622,815.23          305,136,410.66            560,908,186.32          483,832,860.77


36、营业税金及附加

                                                                                                                 单位: 元

                  项目                               本期发生额                              上期发生额



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营业税                                 226,447.77                         635,935.11

城市维护建设税                        1,191,382.87                       1,087,935.74

教育费附加                             510,592.67                         469,711.47

地方教育费附加                         340,395.10                         274,824.63

合计                                  2,268,818.41                       2,468,406.95


37、销售费用

                                                                            单位: 元

                 项目   本期发生额                         上期发生额

职工薪酬                              5,344,888.73                       3,608,010.81

折旧及摊销                             476,726.51

仓储运输费                            5,676,195.97                       4,561,805.45

佣金                                  2,621,068.15                       2,310,954.81

差旅费                                 590,584.34                         700,820.13

业务招待费                             410,953.79                         493,611.14

办公费                                3,024,029.99                       5,219,165.79

展会费                                 721,618.00                         832,678.64

其他                                   360,138.66                        2,170,904.09

合计                                 19,226,204.14                      19,897,950.86


38、管理费用

                                                                            单位: 元

                 项目   本期发生额                         上期发生额

薪酬                                  4,296,063.38                       9,889,537.93

折旧及摊销                            1,206,386.72                       1,574,599.13

税费                                   747,468.96                        2,004,627.75

研发费                               14,742,559.86                      21,777,810.40

水电费                                                                       4,699.83

办公费                                2,222,867.23                       3,345,417.42

业务招待费                             247,759.84                         440,410.71

其他                                   182,696.08                            3,324.50

合计                                 23,645,802.07                      39,040,427.67




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39、财务费用

                                                                                                               单位: 元

                  项目                           本期发生额                                  上期发生额

利息支出                                                      1,492,981.70                                 10,972,407.84

利息收入                                                      -1,164,690.29                                -5,400,998.10

手续费                                                            585,958.97                                 881,300.88

汇兑损益                                                      -1,300,662.80                                -1,621,773.75

合计                                                           -386,412.42                                  4,830,936.87


40、资产减值损失

                                                                                                               单位: 元

                  项目                           本期发生额                                  上期发生额

一、坏账损失                                                      180,843.03                                1,283,078.66

二、存货跌价损失                                              2,033,141.19                                  7,223,911.77

合计                                                          2,213,984.22                                  8,506,990.43


41、投资收益

                                                                                                               单位: 元

                   项目                              本期发生额                                上期发生额

权益法核算的长期股权投资收益                                       1,194,461.45                             1,491,957.37

处置长期股权投资产生的投资收益                                       509,899.91

处置以公允价值计量且其变动计入当期损
                                                                     440,510.00                               -85,330.00
益的金融资产取得的投资收益

理财产品持有期间取得的投资收益                                       181,606.93

其他                                                                                                          90,303.38

合计                                                               2,326,478.29                             1,496,930.75


42、营业外收入

                                                                                                               单位: 元

                                                                                           计入当期非经常性损益的金
           项目                   本期发生额                      上期发生额
                                                                                                      额

其中:固定资产处置利得                         1,157.35                        40,242.00                        1,157.35

政府补助                                   820,199.35                     1,021,367.60                       820,199.35

合计                                       821,356.70                     1,061,609.60


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计入当期损益的政府补助:
                                                                                                            单位: 元

           补助项目            本期发生金额                  上期发生金额                 与资产相关/与收益相关

湖州市财政局财政资金                     171,850.00                     107,880.00 与收益相关

湖州市水政检察支队水平衡
                                             50,000.00                                  与收益相关
测试补助资金

吴兴区财政局机器换人专项
                                             60,000.00                                  与收益相关
资金

俄罗斯参展补贴                               22,700.00                      36,000.00 与收益相关

吴兴区机关会计核算中心
                                         143,680.00                                     与收益相关
002001 区府办运维补助

关于下达 2012 年自主创新
和高技术产业化项目中央基
                                         371,969.35                     277,487.62 与资产相关
建投资预算的通知(浙财建
[2012]148 号)

吴兴区财政局科技经费                                                    100,000.00 与收益相关

振兴和技术改造专项资金(鄂
                                                                        499,999.98 与资产相关
发改工业〔2009〕652 号文件)

合计                                     820,199.35                    1,021,367.60                  --


43、营业外支出

                                                                                                            单位: 元

                                                                                        计入当期非经常性损益的金
            项目                本期发生额                    上期发生额
                                                                                                     额

其中:固定资产处置损失                        1,955.78                  474,569.80                           1,955.78

水利建设专项资金                         418,676.67                     538,368.40                         418,676.67

罚款支出                                                                     1,107.60

合计                                     420,632.45                    1,014,045.80                        420,632.45


44、所得税费用

(1)所得税费用表

                                                                                                            单位: 元

                   项目                         本期发生额                                 上期发生额

当期所得税费用                                               2,859,912.95                                 2,409,418.52

递延所得税费用                                                 -94,737.73                                 -690,068.76



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合计                                                 2,765,175.22                         1,719,349.76


(2)会计利润与所得税费用调整过程

                                                                                             单位: 元

                           项目                                     本期发生额

利润总额                                                                                 10,245,210.69

按法定/适用税率计算的所得税费用                                                           2,561,302.67

调整以前期间所得税的影响                                                                 -1,495,329.26

非应税收入的影响                                                                          1,462,626.63

不可抵扣的成本、费用和损失的影响                                                           236,575.18

所得税费用                                                                                2,765,175.22


45、其他综合收益




46、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                             单位: 元

               项目                    本期发生额                           上期发生额

收回票据承兑保证金                                  69,524,380.36                    126,500,519.61

房租费及预收房租                                     4,808,873.32                         6,599,712.82

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

银行利息收入                                         1,164,690.29                         1,897,481.45

收到政府补贴                                          484,590.00                           521,367.62

其他                                                 1,468,191.09                         2,639,504.82

合计                                                77,450,725.06                    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                    本期发生额                           上期发生额

支付票据承兑保证金                                  39,741,114.85                        35,000,520.62

付现管理费用                                         3,239,533.07                        14,186,989.78



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付现销售费用                                       12,062,845.12                      13,771,508.82

其他                                                1,527,854.14                       4,036,110.10

合计                                               56,571,347.18                      66,995,129.32


(3)收到的其他与投资活动有关的现金

                                                                                          单位: 元

                 项目                 本期发生额                         上期发生额

收到理财产品本金                                114,500,000.00                        23,000,000.00

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

收到理财产品利息                                     181,606.93                          90,303.38

合计                                            114,681,606.93                        26,553,004.46


(4)支付的其他与投资活动有关的现金

                                                                                          单位: 元

                 项目                 本期发生额                         上期发生额

支付理财产品本金                                114,500,000.00                        13,000,000.00

支付远期结售汇损失                                   487,620.00

支付杨明华借款                                      5,000,000.00

合计                                            119,987,620.00                        13,000,000.00


(5)收到的其他与筹资活动有关的现金

                                                                                          单位: 元

                 项目                 本期发生额                         上期发生额

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
                                                                                       1,239,000.00
拆借款

合计                                                                                  56,077,880.00


(6)支付的其他与筹资活动有关的现金

                                                                                          单位: 元

                 项目                 本期发生额                         上期发生额

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


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归还融资性应付票据                                     4,420,000.00                        40,000,000.00

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

限制性股票回购款                                       6,388,800.00

合计                                                  10,808,800.00                        98,293,908.18


47、现金流量表补充资料

(1)现金流量表补充资料

                                                                                               单位: 元

               补充资料                    本期金额                             上期金额

1.将净利润调节为经营活动现金流量:           --                                   --

净利润                                                 7,480,035.47                         2,155,757.56

加:资产减值准备                                       2,213,984.22                         8,506,990.43

固定资产折旧、油气资产折耗、生产性生
                                                      10,579,221.16                        24,922,227.27
物资产折旧

无形资产摊销                                           1,316,712.96                         1,661,504.94

长期待摊费用摊销                                         160,402.20                           61,660.38

处置固定资产、无形资产和其他长期资产
                                                             798.43                           -40,242.00
的损失(收益以―-‖号填列)

固定资产报废损失(收益以―-‖号填列)

公允价值变动损失(收益以―-‖号填列)

财务费用(收益以―-‖号填列)                           192,318.90                         5,849,388.13

投资损失(收益以―-‖号填列)                         -2,326,478.29                       -1,496,930.75

递延所得税资产减少(增加以―-‖号填列)                  -94,737.73                         -673,106.76

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)                       -5,859,628.76                        7,748,699.54

经营性应收项目的减少(增加以―-‖号填
                                                      -25,953,934.48                        8,792,605.25
列)

经营性应付项目的增加(减少以―-‖号填
                                                      14,320,818.14                        39,441,791.88
列)

其他                                                   1,219,477.99                         1,104,558.31

经营活动产生的现金流量净额                             3,248,990.21                        98,017,942.18

2.不涉及现金收支的重大投资和筹资活
                                              --                                   --
动:


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债务转为资本

一年内到期的可转换公司债券

融资租入固定资产

3.现金及现金等价物净变动情况:                        --                                    --

现金的期末余额                                                 88,779,604.50                            518,620.85

减:现金的期初余额                                            110,611,591.43                            123,418.53

加:现金等价物的期末余额                                                                              63,359,816.29

减:现金等价物的期初余额                                                                              97,474,607.86

现金及现金等价物净增加额                                      -21,831,986.93                         -33,719,589.25




(2)本期收到的处置子公司的现金净额

                                                                                                          单位: 元

                                                                                   金额

本期处置子公司于本期收到的现金或现金等价物                                                            45,635,556.91

其中:                                                                              --

减:丧失控制权日子公司持有的现金及现金等价物                                                          20,746,470.09

其中:                                                                              --

其中:                                                                              --

处置子公司收到的现金净额                                                                              24,889,086.82


(3)现金和现金等价物的构成

                                                                                                          单位: 元

                   项目                            期末余额                               期初余额

一、现金                                                       88,779,604.50                         110,611,591.43

其中:库存现金                                                    31,105.19                             233,870.67

         可随时用于支付的银行存款                              88,748,499.31                         110,377,720.76

三、期末现金及现金等价物余额                                   88,779,604.50                         110,611,591.43


48、所有者权益变动表项目注释

说明对上年期末余额进行调整的―其他‖项目名称及调整金额等事项:
根据2015年第一次临时股东大会会议决议,荆州奥达公司自2015年1月起不再纳入合并范围,故在其他科目调减少数股东权
益76,652,147.88元。




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49、所有权或使用权受到限制的资产

                                                                                                                  单位: 元

                     项目                             期末账面价值                              受限原因

                                                                                   用作承兑汇票等保证金,用于质押的定
货币资金                                                           60,115,188.52
                                                                                   期存单

应收票据

存货

固定资产                                                          124,546,249.90 短期借款抵押

无形资产                                                          112,805,700.00 短期借款抵押

投资性房地产                                                       28,563,450.10 短期借款抵押

合计                                                              326,030,588.52                    --


50、外币货币性项目

(1)外币货币性项目

                                                                                                                  单位: 元

              项目                     期末外币余额                   折算汇率                  期末折算人民币余额

货币资金

其中:美元                                      5,844,894.05                         6.1136                 35,733,344.26

       港币                                        5,628.12                          0.7889                       4,439.80

应收账款

其中:美元                                      3,716,812.35                         6.1136                 22,723,103.98

其他说明:


(2)境外经营实体说明,包括对于重要的境外经营实体,应披露其境外主要经营地、记账本位币及选择
依据,记账本位币发生变化的还应披露原因。

□ 适用 √ 不适用


八、合并范围的变更

1、处置子公司

是否存在单次处置对子公司投资即丧失控制权的情形
√ 是 □ 否
                                                                                                                  单位: 元

 子公司    股权处    股权处   股权处   丧失控   丧失控   处置价   丧失控   丧失控     丧失控   按照公    丧失控    与原子



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  名称    置价款      置比例    置方式   制权的      制权时    款与处     制权之    制权之    制权之     允价值   制权之     公司股
                                           时点      点的确    置投资     日剩余    日剩余    日剩余     重新计   日剩余     权投资
                                                     定依据    对应的     股权的    股权的    股权的     量剩余   股权公     相关的
                                                               合并财      比例     账面价    公允价     股权产   允价值     其他综
                                                               务报表                 值        值       生的利   的确定     合收益
                                                               层面享                                    得或损   方法及     转入投
                                                               有该子                                      失     主要假     资损益
                                                               公司净                                               设       的金额
                                                               资产份
                                                               额的差
                                                                 额

                                                     2015 年
荆州市                                               第一次
                                         2015 年
奥达纺    45,655,5                                   临时股                         34,415,2 34,415,2             账面净
                      29.00% 出售        01 月 12                         22.00%
织有限        00.00                                  东大会                           50.07     50.07             资产
                                         日
公司                                                 通过之
                                                     日起

其他说明:
是否存在通过多次交易分步处置对子公司投资且在本期丧失控制权的情形
□ 是 √ 否


九、在其他主体中的权益

1、在子公司中的权益

(1)企业集团的构成


                                                                                            持股比例
   子公司名称         主要经营地           注册地              业务性质                                                  取得方式
                                                                                    直接                间接

    久久印染             湖州                 湖州              制造业             90.00%                                  设立

 美欣达进出口            湖州                 湖州               商业              60.00%                                  设立

    原料供应             湖州                 湖州               商业              100.00%                                 设立


2、在合营安排或联营企业中的权益

(1)重要的合营企业或联营企业


                                                                                            持股比例               对合营企业或联
合营企业或联营
                      主要经营地           注册地              业务性质                                            营企业投资的会
    企业名称                                                                        直接                间接
                                                                                                                     计处理方法

    奥达纺织             荆州                 荆州              制造业             22.00%                                权益法

在合营企业或联营企业的持股比例不同于表决权比例的说明:

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持有 20%以下表决权但具有重大影响,或者持有 20%或以上表决权但不具有重大影响的依据:



(2)重要联营企业的主要财务信息

                                                                                                        单位: 元

                                            期末余额/本期发生额                   期初余额/上期发生额

流动资产                                                     130,860,541.84                      157,561,816.84

非流动资产                                                   457,218,449.35                      409,668,285.74

资产合计                                                     588,078,991.19                      567,230,102.58

流动负债                                                     237,903,734.80                      393,756,290.62

非流动负债                                                   171,215,925.10                       17,040,857.09

负债合计                                                     409,119,659.90                      410,797,147.71

净利润                                                         1,176,030.87                       -8,645,704.60


(4)不重要的合营企业和联营企业的汇总财务信息

                                                                                                        单位: 元

                                             期末余额/本期发生额                  期初余额/上期发生额

合营企业:                                            --                                   --

投资账面价值合计                                              10,065,051.83                        9,129,317.17

下列各项按持股比例计算的合计数                        --                                   --

联营企业:                                            --                                   --

下列各项按持股比例计算的合计数                        --                                   --

--净利润                                                        935,734.66                         1,349,057.95

--综合收益总额                                                  935,734.66                         1,349,057.95


十、与金融工具相关的风险

     本公司从事风险管理的目标是在风险和收益之间取得平衡,将风险对本公司经营业绩的负面影响降至最低水平,使股
东和其他权益投资者的利益最大化。基于该风险管理目标,本公司风险管理的基本策略是确认和分析本公司面临的各种风险,
建立适当的风险承受底线和进行风险管理,并及时可靠地对各种风险进行监督,将风险控制在限定的范围内。
     本公司在日常活动中面临各种与金融工具相关的风险,主要包括信用风险、流动风险及市场风险。管理层已审议并批
准管理这些风险的政策,概括如下:
     (一) 信用风险
     信用风险,是指金融工具的一方不能履行义务,造成另一方发生财务损失的风险。
     本公司的信用风险主要来自银行存款和应收款项。为控制上述相关风险,本公司分别采取了以下措施。
     1.    银行存款
     本公司将银行存款存放于信用评级较高的金融机构,故其信用风险较低。
     2. 应收款项

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    本公司定期/持续对采用信用方式交易的客户进行信用评估。根据信用评估结果,本公司选择与经认可的且信用良好的
客户进行交易,并对其应收款项余额进行监控,以确保本公司不会面临重大坏账风险。
    由于本公司的应收账款风险点分布于多个合作方和多个客户,截至2015年06月30日,本公司应收账款的17.6%源于余额
前五名客户,本公司不存在重大的信用集中风险。
    (1) 本公司的应收款项中未逾期且未减值的金额,以及虽已逾期但未减值的金额和逾期账龄分析如下:
 项 目                                                    期末数
                    未逾期未减值                      已逾期未减值                         合 计
                                         1年以内           1-2年            2年以上
应收票据                  486,179.13                                                            486,179.13
 小 计                    486,179.13                                                            486,179.13
    (续上表)
 项 目                                                    期初数
                    未逾期未减值                      已逾期未减值                         合 计
                                         1年以内           1-2年            2年以上
应收票据                4,017,229.83                                                       4,017,229.83
 小 计                  4,017,229.83                                                       4,017,229.83
    (2) 单项计提减值的应收款项情况见本财务报表附注合并财务报表项目注释之应收款项说明。
    (二) 流动风险
    流动风险,是指本公司在履行以交付现金或其他金融资产的方式结算的义务时发生资金短缺的风险。流动风险可能源
于无法尽快以公允价值售出金融资产;或者源于对方无法偿还其合同债务;或者源于提前到期的债务;或者源于无法产生预
期的现金流量。
    为控制该项风险,本公司综合运用票据结算、银行借款等多种融资手段,并采取长、短期融资方式适当结合,优化融
资结构的方法,保持融资持续性与灵活性之间的平衡。本公司已从多家商业银行取得银行授信额度以满足营运资金需求和资
本开支。
    金融负债按剩余到期日分类
  项 目                                                            期末数
                       账面价值          未折现合同金额              1年以内            1-3年                3年以上
短期借款                 58,357,000.00       58,357,000.00             58,357,000.00
应付票据                 76,996,179.13       76,996,179.13             76,996,179.13
应付账款                118,625,408.40      118,625,408.40            118,625,408.40
应付利息                     88,158.76             88,158.76                88,158.76
其他应付款               13,302,005.84       13,302,005.84             13,302,005.84
一年内到期的非流          5,548,800.00        5,548,800.00              5,548,800.00
动负债
长期借款                  1,929,172.76        2,240,849.25                  43,031.19   2,197,818.06
  小 计                 274,815,149.97      275,126,826.46             272,929,008.4    2,197,818.06


    (续上表)
  项 目                                                            期初数
                       账面价值          未折现合同金额              1年以内            1-3年                3年以上
短期借款                180,000,000.00      183,006,004.20            183,006,004.20



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以公允价值计量且             928,130.00        928,130.00            928,130.00
其变动计入当期损
益的金融负债
应付票据               106,570,000.00       106,570,000.00        106,570,000.00
应付账款               133,349,409.81       133,349,409.81        133,349,409.81
应付利息                     346,637.47        346,637.47            346,637.47
其他应付款                 87,356,773.05     87,356,773.05         87,356,773.05
一年内到期的非流           15,871,559.81     17,042,485.23         17,042,485.23
动负债
其他流动负债
长期借款                    2,151,559.53      2,240,849.25             43,031.19        2,197,818.06
长期应付款                  7,957,523.76      8,221,481.92                              8,221,481.92
  小 计                534,531,593.43       539,061,770.93        528,642,470.95       10,419,299.98
    (三) 市场风险
    市场风险,是指金融工具的公允价值或未来现金流量因市场价格变动而发生波动的风险。市场风险主要包括利率风险
和外汇风险。
    1. 利率风险
    利率风险,是指金融工具的公允价值或未来现金流量因市场利率变动而发生波动的风险。本公司面临的市场利率变动
的风险主要与本公司银行借款有关。
    截至2015年06月30日,本公司银行借款人民币60,286,172.76元(2014年12月31日:人民币182,151,559.53元),在其他变量
不变的假设下,假定利率变动50个基准点,不会对本公司的利润总额和股东权益产生重大的影响。
    2. 外汇风险
    外汇风险,是指金融工具的公允价值或未来现金流量因外汇汇率变动而发生波动的风险。本公司于中国内地经营,且
主要活动以人民币计价。因此,本公司所承担的外汇变动市场风险不重大。
    本公司期末外币货币性资产和负债情况见本财务报表附注合并财务报表项目注释其他之外币货币性项目说明。


十一、关联方及关联交易

1、本企业的母公司情况


                                                                             母公司对本企业的 母公司对本企业的
   母公司名称          注册地              业务性质           注册资本
                                                                                   持股比例            表决权比例

单建明                                                                                   33.76%               43.96%

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%、3.47%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43.96%。


本企业最终控制方是单建明。


2、本企业的子公司情况

本企业子公司的情况详见附注九、1。



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3、本企业合营和联营企业情况

本企业重要的合营或联营企业详见附注九、2。
本期与本公司发生关联方交易,或前期与本公司发生关联方交易形成余额的其他合营或联营企业情况如下:

                   合营或联营企业名称                                            与本企业关系

湖州美欣达染整印花有限公司                                 联营企业

湖州绿典精化有限公司                                       联营企业

湖州蚕花娘娘蚕丝被有限公司                                 联营企业

荆州市奥达纺织有限公司                                     联营企业


4、其他关联方情况


                        其他关联方名称                                      其他关联方与本企业关系

美欣达集团有限公司                                         参股股东、同一实际控制人

湖州南太湖热电有限公司                                     同一实际控制人

浙江旺能环保股份有限公司                                   同一实际控制人

湖州旺能环保科技有限公司                                   同一实际控制人

湖州久久现代服务发展有限公司                               同一实际控制人

湖州美欣霍普生物科技有限公司                               同一实际控制人

湖州尤嘉生物科技有限公司                                   同一实际控制人

其他说明


5、关联交易情况

(1)购销商品、提供和接受劳务的关联交易

采购商品/接受劳务情况表
                                                                                                           单位: 元

       关联方        关联交易内容        本期发生额       获批的交易额度     是否超过交易额度        上期发生额

                   水电气等其他公
湖州南太湖热电有
                   用事业费用、接受       14,045,394.35          50,000,000 否                         18,947,684.28
限公司
                   劳务

湖州美欣达染整印 采购商品、接受劳
                                          10,346,480.35                     否                          8,559,004.31
花有限公司         务

湖州绿典精化有限
                   助剂                    3,001,252.97                     否                          2,526,815.34
公司

荆州市奥达纺织有                           3,175,393.04
                   原材料                                                   否
限公司



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出售商品/提供劳务情况表
                                                                                                            单位: 元

            关联方                  关联交易内容                本期发生额                   上期发生额

湖州南太湖热电有限公司       工作服面料                                                                    17,883.08

湖州美欣达染整印花有限公司 印染产品 、材料销售                        14,027,932.24                     10,708,019.19

湖州绿典精化有限公司         技术服务费                                  170,940.17

购销商品、提供和接受劳务的关联交易说明


(2)关联租赁情况

本公司作为出租方:
                                                                                                            单位: 元

          承租方名称                租赁资产种类               本期确认的租赁收入          上期确认的租赁收入

浙江旺能环保股份有限公司     房产                                              72,000.00                   72,000.00

湖州久久现代服务发展有限
                             房产                                              30,000.00                   30,000.00
公司

湖州美欣达染整印花有限公
                             房产                                            150,000.00                   150,000.00


湖州蚕花娘娘蚕丝被有限公
                             房产                                              12,000.00                   46,000.00


美欣达集团有限公司           房产                                            144,000.00                   144,000.00

湖州美欣霍普生物科技有限
                             房产                                              24,000.00
公司

湖州展望药业股份有限公司     房产                                            120,000.00

湖州尤嘉生物科技有限公司     房产                                              24,000.00


(3)关键管理人员报酬

                                                                                                            单位: 元

                  项目                             本期发生额                              上期发生额

关键管理人员报酬                                                      109.50                                  100.25


6、关联方应收应付款项

(1)应收项目



                                                                                                            单位: 元

       项目名称           关联方                    期末余额                               期初余额


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                                            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                                      3,746,129.39        187,306.47          2,312,518.60        115,625.93
                      花有限公司


(2)应付项目

                                                                                                           单位: 元

           项目名称                      关联方                  期末账面余额                   期初账面余额

应付账款                      湖州南太湖热电有限公司                      5,955,957.13                  3,837,734.24

应付账款                      湖州绿典精化有限公司                         653,325.18                    542,016.81

                              湖州美欣达染整印花有限公
应付账款                                                                       272,532.3                   60,374.38
                              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

应付账款                      湖州尤嘉生物科技有限公司                         15,084.75




十二、股份支付

1、股份支付总体情况

√ 适用 □ 不适用
                                                                                                           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

其他说明


2、以权益结算的股份支付情况

√ 适用 □ 不适用
                                                                                                           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
可行权权益工具数量的确定依据
                                                             公司业绩的预测进行确定

以权益结算的股份支付计入资本公积的累计金额                                                              3,757,053.10

本期以权益结算的股份支付确认的费用总额                                                                   304,625.93




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3、以现金结算的股份支付情况

□ 适用 √ 不适用


4、股份支付的修改、终止情况

由于限制性股票激励计划设定的第二个解锁期解锁条件因业绩原因不能成就,公司召开第六届董事会第九次会议审议通过了
《关于回购注销第二期未达到解锁条件的限制性股票的议案》,决定回购并注销所有激励对象潘玉根、乐德忠、刘昭和、龙
方胜、聂永国、傅敏勇、王鑫等 7 人已获授但未满足第二个解锁期解锁条件的合计 120 万股限制性股票。




十三、其他重要事项

1、分部信息

(1)报告分部的确定依据与会计政策

公司以内部组织结构、管理要求、内部报告制度等为依据确定经营分部。公司的经营分部是指同时满足下列条件的组成部分:
(1) 该组成部分能够在日常活动中产生收入、发生费用;
(2) 管理层能够定期评价该组成部分的经营成果,以决定向其配置资源、评价其业绩;
(3) 能够通过分析取得该组成部分的财务状况、经营成果和现金流量等有关会计信息。
本公司以产品分部/地区分部为基础确定报告分部。


(2)报告分部的财务信息

                                                                                                          单位: 元

         项目                国内销售                国外销售            分部间抵销                合计

主营业务收入                   177,655,542.22         136,678,087.04                               314,333,629.26

主营业务成本                   152,073,032.68         117,273,291.07                               269,246,323.75


(3)公司无报告分部的,或者不能披露各报告分部的资产总额和负债总额的,应说明原因

2、其他对投资者决策有影响的重要交易和事项

1. 根据公司 2015 年 4月 30 日2014年年度股东大会审议通过的《关于非公开发行股票方案的议案》、《关于公司与本次非
公开发行对象签订附条件生效的股份认购协议的议案》、《关于认购对象本次非公开发行股票涉及关联交易事项的议案》等
公司非公开发行 A 股股票相关议案,公司拟向 6 名特定对像非公开发行股票 4,820 万股,募集资金为 79,915.60 万元,其
中,单建明出资 39,957.80 万元,认购 2,410 万股;鲍凤娇出资 7,991.56 万元,认购 482 万股;湖州美欣达投资合伙企业
(有限合伙)出资 7,991.56 万元,认购 482 万股;杭州九益投资合伙企业(有限合伙)出资 7,991.56 万元,认购482 万股;
杭州金宁满投资管理合伙企业(有限合伙)出资 7,991.56 万元,认购 482 万股;迪瑞资产管理(杭州)有限公司出资 7,991.56
万元,认购 482 万股。公司已经与上述发行对象签订了附条件生效的股份认购协议。本次非公开发行股票尚需获得中国证
监会核准方可实施。




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十四、母公司财务报表主要项目注释

1、应收账款

(1)应收账款分类披露

                                                                                                                         单位: 元

                                           期末余额                                                期初余额

                         账面余额              坏账准备                      账面余额                坏账准备
       类别
                                                       计提比 账面价值                                                   账面价值
                       金额       比例      金额                           金额      比例       金额        计提比例
                                                         例

按信用风险特征组
                      74,502,5             8,691,60             65,810,90 72,699,             8,854,918                63,844,998.
合计提坏账准备的                 100.00%               11.67%                        97.28%                   12.18%
                        07.41                  0.17                  7.24 917.56                      .86                      70
应收账款

单项金额不重大但
                                                                          2,029,0                                      2,029,018.5
单独计提坏账准备                                                                      2.72%
                                                                           18.50                                                0
的应收账款

                      74,502,5             8,691,60             65,810,90 74,728,             8,854,918                65,874,017.
合计                             100.00%               11.67%                       100.00%                   11.85%
                        07.41                  0.17                  7.24 936.06                      .86                      20

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

                                                                           期末余额
               账龄
                                           应收账款                        坏账准备                           计提比例

1 年以内分项

1 年以内                                           67,973,152.41                    3,398,657.62                            5.00%

1 年以内小计                                       67,973,152.41                    3,398,657.62                            5.00%

1至2年                                              1,263,007.90                     378,902.37                            30.00%

2至3年                                                704,613.84                     352,306.92                            50.00%

3 年以上                                            4,561,733.26                    4,561,733.26                          100.00%

合计                                               74,502,507.41                    8,691,600.17                          100.00%

确定该组合依据的说明:
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:




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(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 0 元;本期收回或转回坏账准备金额 163,318.69 元。


(3)按欠款方归集的期末余额前五名的应收账款情况


          单位名称                        账面余额                 占应收账款余额的比例                      坏账准备

仓纺贸易(上海)有限公司                           4,587,536.68                           6.16%                       229,376.83

湖州美欣达染整印花有限公司                         3,540,693.63                           4.75%                       177,034.68

TRY EARN TEXTILL LTD(旺
                                                   3,507,322.13                           4.71%                         175,366.11
能)

TAT CHI TEXTILE LTD(达志)                          2,572,325.29                           3.45%                       128,616.26

嘉兴震洲服装有限公司                               2,530,976.80                           3.40%                       126,548.84

小计                                              16,738,854.53                          22.47%                       836,942.73




2、其他应收款

(1)其他应收款分类披露

                                                                                                                         单位: 元

                                          期末余额                                                期初余额

                         账面余额             坏账准备                        账面余额              坏账准备
       类别
                                                     计提比 账面价值                                                    账面价值
                       金额      比例      金额                            金额       比例       金额      计提比例
                                                        例

单项金额重大并单
                     15,054,1                                  15,054,15
独计提坏账准备的                90.63%
                        50.99                                       0.99
其他应收款

按信用风险特征组
                     1,555,51             598,007.             957,511.7 5,220,7               1,039,906              4,180,863.2
合计提坏账准备的                 9.37%                38.44%                         76.37%                  19.92%
                         9.30                  59                     1     69.77                    .52                        5
其他应收款

单项金额不重大但
                                                                           1,614,9                                    1,614,940.8
单独计提坏账准备                                                                     23.63%
                                                                            40.85                                               5
的其他应收款

                     16,609,6             598,007.             16,011,66 6,835,7               1,039,906              5,795,804.1
合计                            100.00%                3.60%                         100.00%                 15.21%
                        70.29                  59                   2.70    10.62                    .52                        0



期末单项金额重大并单项计提坏账准备的其他应收款:
□ 适用 √ 不适用
组合中,按账龄分析法计提坏账准备的其他应收款:

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√ 适用 □ 不适用
                                                                                                                   单位: 元

                                                                        期末余额
               账龄
                                       其他应收款                      坏账准备                         计提比例

1 年以内分项

1 年以内                                       778,433.38                          38,921.67                         5.00%

1 年以内小计                                   778,433.38                          38,921.67                         5.00%

1至2年                                         240,000.00                          72,000.00                        30.00%

2至3年                                         100,000.00                          50,000.00                        50.00%

3 年以上                                       437,085.92                       437,085.92                         100.00%

合计                                         1,555,519.30                       598,007.59                          38.44%

确定该组合依据的说明:
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


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 0 元;本期收回或转回坏账准备金额 441,898.93 元。


(4)其他应收款按款项性质分类情况

                                                                                                                   单位: 元

                  款项性质                             期末账面余额                             期初账面余额

押金保证金                                                            1,033,673.45                             3,572,273.45

拆借款                                                                8,732,040.75                             1,129,505.31

应收暂付款                                                             165,213.00                               167,661.00

其他                                                                  6,678,743.09                             1,966,270.86

合计                                                              16,609,670.29                                6,835,710.62


(5)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                                   单位: 元

                                                                                   占其他应收款期末
       单位名称          款项的性质         期末余额              账龄                                  坏账准备期末余额
                                                                                   余额合计数的比例

久久印染              往来款                 7,594,683.79 1 年以内                             45.72%

潘玉根                股权激励回购款         1,281,600.00 1 年以内                             7.72%


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傅敏勇                    股权激励回购款              897,120.00 1 年以内                              5.40%

乐德忠                    股权激励回购款              897,120.00 1 年以内                              5.40%

刘昭和                    股权激励回购款              897,120.00 1 年以内                              5.40%

合计                               --             11,567,643.79             --                        69.64%


3、长期股权投资

                                                                                                                          单位: 元

                                           期末余额                                                 期初余额
       项目
                          账面余额         减值准备         账面价值             账面余额           减值准备         账面价值

对子公司投资              16,411,225.30                     16,411,225.30        76,777,882.70                      76,777,882.70

对联营、合营企
                      42,469,696.83                         42,469,696.83        14,210,364.06                      14,210,364.06
业投资

合计                  58,880,922.13                         58,880,922.13        90,988,246.76                      90,988,246.76


(1)对子公司投资

                                                                                                                          单位: 元

                                                                                                 本期计提减值准 减值准备期末余
  被投资单位              期初余额         本期增加         本期减少             期末余额
                                                                                                      备                额

久久印染                   9,000,000.00                                           9,000,000.00

美欣达进出口               6,377,882.70       33,342.60                           6,411,225.30

原料供应                   1,000,000.00                                           1,000,000.00

奥达纺织                  60,400,000.00                     60,400,000.00                 0.00

合计                      76,777,882.70       33,342.60     60,400,000.00        16,411,225.30


(2)对联营、合营企业投资

                                                                                                                      单位: 元

                                                           本期增减变动                                                      减值
           期初余                            权益法下确                          宣告发放 计提                               准备
投资单位                                                   其他综合 其他权                                     期末余额
              额          追加投资 减少投资 认的投资损                           现金股利 减值        其他                   期末
                                                           收益调整 益变动
                                                 益                              或利润     准备                             余额

一、合营企业

二、联营企业

           12,978,588                                                                                          13,889,048.
湖美印花                                      910,459.74
                    .62                                                                                                36

绿典精化 1,231,775.                            25,096.17                                                       1,256,871.6


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                    44                                                                                            1

                                                                                         27,065,050 27,323,776.
奥达纺织                                258,726.79
                                                                                                   .07        86

           14,210,364                  1,194,282.7                                       27,065,050 42,469,696.
小计
                    .06                         0                                                  .07        83

           14,210,364                  1,194,282.7                                       27,065,050 42,469,696.
合计
                    .06                         0                                                  .07        83


4、营业收入和营业成本

                                                                                                                  单位: 元

                                        本期发生额                                        上期发生额
           项目
                               收入                    成本                       收入                     成本

主营业务                       280,556,515.32          246,069,467.12             328,110,608.91           290,095,739.65

其他业务                        21,267,710.40           14,113,177.74              32,216,338.40            29,366,590.85

合计                           301,824,225.72          260,182,644.86             360,326,947.31           319,462,330.50


5、投资收益

                                                                                                                  单位: 元

                    项目                             本期发生额                               上期发生额

成本法核算的长期股权投资收益                                                                                 6,000,000.00

权益法核算的长期股权投资收益                                       1,194,282.70                              1,491,957.37

处置以公允价值计量且其变动计入当期损
                                                                    440,510.00                                 -85,330.00
益的金融资产取得的投资收益

丧失控制权后,剩余股权按公允价值重新
                                                                  11,310,401.96
计量产生的利得

合计                                                              12,945,194.66                              7,406,627.37


十五、补充资料

1、当期非经常性损益明细表

√ 适用 □ 不适用
                                                                                                                  单位: 元

                    项目                                金额                                        说明

非流动资产处置损益                                                      -798.43

计入当期损益的政府补助(与企业业务密
                                                                    820,199.35
切相关,按照国家统一标准定额或定量享


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受的政府补助除外)

除同公司正常经营业务相关的有效套期保
值业务外,持有交易性金融资产、交易性
金融负债产生的公允价值变动损益,以及                             622,116.93
处置交易性金融资产、交易性金融负债和
可供出售金融资产取得的投资收益

减:所得税影响额                                                 234,388.37

    少数股东权益影响额                                            54,482.08

合计                                                           1,152,647.40                   --

对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应
说明原因。
□ 适用 √ 不适用


2、净资产收益率及每股收益


                                                                                       每股收益
          报告期利润                   加权平均净资产收益率
                                                                      基本每股收益(元/股) 稀释每股收益(元/股)

归属于公司普通股股东的净利润                                  1.47%                    0.08                  0.08

扣除非经常性损益后归属于公司
                                                              1.21%                    0.06                  0.06
普通股股东的净利润




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                           第十节 备查文件目录

一、载有公司法定代表人、财务负责人、会计机构负责人签名并盖章的财务报表。
二、报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告的原稿。
三、以上备查文件的备置地点:公司证券部。




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



                                                                                 董事长:芮勇



                                                                                2015年8月26日




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