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德美化工(002054)公告正文

德美化工:2014年第三季度报告全文

公告日期 2014-10-30
股票简称:德美化工 股票代码:002054
                 广东德美精细化工股份有限公司 2014 年第三季度报告全文广东德美精细化工股份有限公司
    2014 年第三季度报告
           2014-060
        2014 年 10 月
                                                              广东德美精细化工股份有限公司 2014 年第三季度报告全文
                                              第一节 重要提示
    公司董事会、监事会及董事、监事、高级管理人员保证季度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或者重大遗漏,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次季报的董事会会议。
    公司负责人黄冠雄、主管会计工作负责人何国英及会计机构负责人(会计主管人员)周红艳声明:保证季度报告中财务报表的真实、准确、完整。
                             第二节 主要财务数据及股东变化一、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
                                                                                                       本报告期末比上年
                                                                         上年度末
                                    本报告期末                                                             度末增减
                                                              调整前                 调整后                 调整后
    总资产(元)                         2,599,318,974.63       2,256,008,355.88        2,257,110,997.16             15.16%归属于上市公司股东的净资产
                                     1,565,986,233.44       1,532,228,121.17        1,533,330,762.45                 2.13%(元)
                                                        本报告期比上年同期                             年初至报告期末比
                                     本报告期                                   年初至报告期末
                                                              增减                                       上年同期增减
    营业收入(元)                        313,913,517.12                   0.59%         880,761,826.08              -0.84%归属于上市公司股东的净利润
                                       24,014,967.79                 -20.82%          70,758,069.25             -21.37%(元)归属于上市公司股东的扣除非经
                                       24,975,194.93                 -18.93%          69,690,781.58             -22.96%常性损益的净利润(元)经营活动产生的现金流量净额
                                         --                     --                   145,475,174.32             102.20%(元)
    基本每股收益(元/股)                            0.08                -20.00%                    0.22            -21.43%
    稀释每股收益(元/股)                            0.08                -20.00%                    0.22            -21.43%
    加权平均净资产收益率                            1.51%                  -0.42%                 4.52%              -1.43%
    根据中国财务部自 2014 年 1 月 26 日起陆续颁布的《企业会计准则第 39 号—公允价值计量》、《企业会计准则第 40 号—
                                                             广东德美精细化工股份有限公司 2014 年第三季度报告全文合营安排》、《企业会计准则第 41 号—在其他主体中权益的披露》以及修订的《企业会计准则第 2 号—长期股权投资》、《企业会计准则第 9 号—职工薪酬》、《企业会计准则第 30 号—财务报表列报》、《企业会计准则第 33 号—合并财务报表》、《企业会计准则第 37 号—金融工具列报》等具体准则,公司对相关会计项目和金额进行追溯调整后, 公司 2013 年期初和 2014 年期初及三季度末的资产总额和净资产总额分别增加 1,102,641.28 元, 本次会计政策变更对负债总额不产生影响,同时对 2013年度和 2014 年前三季度的净利润不产生影响。非经常性损益项目和金额√ 适用 □ 不适用
                                                                                                               单位:元
                            项目                             年初至报告期期末金额                    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)                    1,455,347.58计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                          1,815,877.22一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                      -1,288,337.54
    减:所得税影响额                                                            683,202.72
       少数股东权益影响额(税后)                                           232,396.87
    合计                                                                      1,067,287.67                --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。二、报告期末股东总数及前十名股东持股情况表1、报告期末普通股股东总数及前十名普通股股东持股情况表
                                                                                                               单位:股
    报告期末普通股股东总数                                                                                          22,303
                                            前 10 名普通股股东持股情况
                                                                     持有有限售条件           质押或冻结情况
    股东名称          股东性质       持股比例        持股数量
                                                                       的股份数量         股份状态          数量
    黄冠雄              境内自然人             21.80%       70,390,880        52,793,160佛山市顺德区昌
    连荣投资有限公      境内非国有法人         13.10%       42,291,505                  0 质押                  35,190,000司
    何国英              境内自然人             11.15%       35,992,410        26,994,307
                                                         广东德美精细化工股份有限公司 2014 年第三季度报告全文佛山市顺德区瑞
                   境内非国有法人        6.40%      20,658,300                0奇投资有限公司国信证券股份有
                   境内非国有法人        0.83%       2,680,085                0限公司长江证券股份有
                   境内非国有法人        0.77%       2,500,257                0限公司交通银行股份有
    限公司-科瑞证     其他                  0.71%       2,303,500                0券投资基金中国建设银行股份有限公司-华
    商新量化灵活配     其他                  0.55%       1,766,783                0置混合型证券投资基金中国工商银行-易方达价值精选
                   其他                  0.54%       1,739,324                0股票型证券投资基金中国银行-易方
    达平稳增长证券     其他                  0.45%       1,438,396                0投资基金
                                    前 10 名无限售条件普通股股东持股情况
                                                                                           股份种类
             股东名称                   持有无限售条件普通股股份数量
                                                                                   股份种类           数量
    佛山市顺德区昌连荣投资有限公司                                      42,291,505 人民币普通股           42,291,505
    佛山市顺德区瑞奇投资有限公司                                        20,658,300 人民币普通股           20,658,300
    黄冠雄                                                              17,597,720 人民币普通股           17,597,720
    何国英                                                                 8,998,103 人民币普通股          8,998,103
    国信证券股份有限公司                                                   2,680,085 人民币普通股          2,680,085
    长江证券股份有限公司                                                   2,500,257 人民币普通股          2,500,257交通银行股份有限公司-科瑞证券
                                                                       2,303,500 人民币普通股          2,303,500投资基金中国建设银行股份有限公司-华商
    新量化灵活配置混合型证券投资基                                         1,766,783 人民币普通股          1,766,783金中国工商银行-易方达价值精选股
                                                                       1,739,324 人民币普通股          1,739,324票型证券投资基金
    中国银行-易方达平稳增长证券投                                         1,438,396 人民币普通股          1,438,396
                                                                  广东德美精细化工股份有限公司 2014 年第三季度报告全文资基金
                                     公司发起人股东之间不存在关联关系,也不属于《上市公司持股披露信息管理办法》上述股东关联关系或一致行动的说
                                     中规定的一致行动人。公司未知其他无限售条件股东之间是否存在关联关系,也未知明
                                     是否属于《上市公司持股披露信息管理办法》中规定的一致行动人。前 10 名无限售条件普通股股东参与
                                无融资融券业务股东情况说明(如有)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。2、报告期末优先股股东总数及前十名优先股股东持股情况表□ 适用 √ 不适用
                                              第三节 重要事项一、报告期主要会计报表项目、财务指标发生变动的情况及原因√ 适用 □ 不适用1、资产负债表主要会计报表项目变动说明:
    报表项目       2014 年 9 月 30 日     2014 年 1 月 1 日   变动比率(%)                  变动原因
    货币资金         286,375,580.41         238,516,885.77             20.07%   主要是合并中炜化工货币资金
    应收票据         186,655,106.82         290,891,030.04            -35.83%   主要是本期票据贴现较多
    应收账款         391,031,978.35         297,298,909.51             31.53%   主要是合并中炜化工期初应收账款
    预付款项          61,224,431.76           9,466,268.01            546.76%   主要是合并中炜化工工程款
    固定资产         346,180,909.61         299,263,726.72             15.68%   主要是合并中炜化工固定资产
                                                                                 主要是合并中炜化工工程款以及无锡
    在建工程         120,361,542.53           4,579,030.96           2528.54%
                                                                                 工厂建设
       商誉            93,371,611.65          66,853,481.93             39.67%   主要是合并中炜化工产生的商誉
    其他非流动资                                                                    主要是合并中炜化工一年以上的预付
                       65,372,936.63          14,840,352.57            340.51%
        产                                                                       工程款
    短期借款         173,967,372.20          80,000,000.00            117.46%   主要是合并中炜化工短期借款
                                                                                 主要是因托管中炜化工而增加的长期
    长期借款         354,350,000.00         263,000,000.00             34.73%
                                                                                 借款2、损益表及现金流量表主要项目变动说明:
      报表项目            2014 年 1-9 月         2013 年 1-9 月        变动比率(%)             变动原因
                                                  广东德美精细化工股份有限公司 2014 年第三季度报告全文
    财务费用          17,332,907.22    12,889,169.66        34.48%      主要是本期借款总额增加所致
                                                                         主要是猪价上升,生物资产减值回
    资产减值损失         3,458,669.57     8,428,988.56       -58.97%
                                                                         升所致
    投资收益(损失以                                                         主要是天原集团本报告期内亏损,
                        7,704,983.01    16,565,998.00       -53.49%
    “-”号填列)                                                         而上年同期盈利所致
    营业外收入          5,322,802.59     1,172,239.99       354.07%      主要是美龙环戊烷资产处置收益
      净利润           91,904,018.43   119,175,870.66       -22.88%      营业收入下降和投资收益下降所至归属于母公司所有
                       70,758,069.25    89,984,435.61       -21.37%      主要是净利润下降所致
    者的净利润销售商品、提供劳务
                      841,836,031.02   732,640,053.07        14.90%      主要是票据贴现增加所致
    收到的现金购买商品、接受劳务
                      388,664,613.52   378,640,088.55            2.65%   主要增加了中炜化工原料采购款
    支付的现金
    支付给职工以及为                                                         主要是农牧事业部扩大、中炜化工
                      114,146,017.59   106,525,270.69            7.15%
    职工支付的现金                                                         等事业部并入,雇员人数增加所致
    支付其他与经营活                                                         主要是农牧事业部的英农门店支出
                      113,667,514.87    86,796,866.96        30.96%
    动有关的现金                                                          及其他费用和往来支出增加所致。
    收回投资收到的现                                                         主要是短期理财项目增加,收回银
                      180,000,000.00    20,000,000.00       800.00%
        金                                                               行理财资金
    收到其他与投资活                                                         主要是合并中炜化工的期初货币资
                     28,869,649.39        --                --
    动有关的现金                                                          金额
                                                                         主要是银行理财资金增加和收购部
    投资支付现金       195,370,800.00    10,962,750.61      1682.13%
                                                                         分少数股权资金分配股利、利润或偿
                       89,968,285.09    72,149,959.04        24.70%      主要是分红(含少数股东)增加付利息支付的现金二、重要事项进展情况及其影响和解决方案的分析说明√ 适用 □ 不适用
    1、2014年6月9日,公司召开的第四届董事会第二十四次会议审议通过了《公司关于参与顺德农商行定向募集法人股的关联交易议案》,根据广东顺德农村商业银行股份有限公司(以下简称“顺德农商行”)公布的关于定向募集法人股的预案,公司拟参与顺德农商行定向募股,该议案已通过2014 年第一次临时股东大会审议。
    2014年10月28日,公司发布了《公司关于参与顺德农商行定向募集法人股事项的进展公告》,公司接到顺德农商行的通知,本次定向募股价格为其 2014 年 3 月 31 日每股净资产的 1.1 倍,即 5.68 元/
                                                           广东德美精细化工股份有限公司 2014 年第三季度报告全文股;该募股价格在公司意向认购价格上限之下。在股东大会的授权范围内,作为顺德农商行 2014 年定向募股对象,公司认购顺德农商行新股数额为 1,666 万股,认购价格为人民币 5.68 元/股,入股资金总额为 9,462.88 万元。
    截至10月30日,公司持有顺德农商行 1834.27 万股股份;如公司此次完成认购,将持有顺德农商行股份总额为 3500.27 万股,持股比例为顺德农商行增资后总股本的 1%。本次公司参与顺德农商行定向募集法人股事宜还需获银行业监督管理机构批准。
    《公司第四届董事会第二十四次会议决议公告》(2014-029)、《公司关于参与顺德农商行定向募集法 人 股 的 关 联 交 易 公 告 》 ( 2014-031 ) 刊 登 于 2014 年 6 月 11 日 的 《 证 券 时 报 》 及 巨 潮 资 讯 网(www.cninfo.com.cn);《2014 年第一次临时股东大会决议公告》(2014-034)刊登于 2014 年6月 28日的《证券时报》及巨潮资讯网(www.cninfo.com.cn);《公司关于参与顺德农商行定向募集法人股事项的进展公告》(2014-056)刊登于 2014 年10月 28日的《证券时报》及巨潮资讯网(www.cninfo.com.cn)。
    2、2014年8月14日,公司召开的第四届董事会第二十五次会议审议通过了《公司关于受托经营中炜化工的关联交易议案》以及《公司关于向中炜化工提供委托贷款的关联交易议案》,公司受托经营濮阳市中炜精细化工有限公司(以下简称“中炜化工”) 53.92%的股权,并全面负责中炜化工的生产、经营和管理;2014年9月1日,公司2014年第二次临时股东大会审议通过了上述议案。
    2014年9月16日,公司发布了《关于对中炜化工会计处理方法说明的公告》和《关于公司在托管期间将濮阳市中炜精细化工有限公司纳入合并报表的说明》。鉴于公司在托管期间已对中炜化工形成了实质性控制,在公司审计机构瑞华会计师事务所出具对中炜化工会计处理方法的专项意见下,公司自 9 月起将中炜化工纳入公司合并报表;公司与中炜化工发生的交易行为,将视同为公司与控股子公司的交易行为,按照公司与控股子公司交易行为的标准履行审批程序、进行会计处理。
    《公司第四届董事会第二十五次会议决议公告》(2014-043)、《关于受托经营中炜化工的关联交易公告》(2014-044)、《公司关于向中炜化工提供委托贷款的关联交易公告》(2014-045)刊登于 2014 年8月15日的《证券时报》及巨潮资讯网(www.cninfo.com.cn)。《2014 年第二次临时股东大会决议公告》(2014-054)刊登于2014 年9月2日的《证券时报》及巨潮资讯网(www.cninfo.com.cn)。《关于对中炜化工会计处理方法说明的公告》(2014-055)刊登于 2014 年9月 16日的《证券时报》及巨潮资讯网(www.cninfo.com.cn);《关于公司在托管期间将濮阳市中炜精细化工有限公司纳入合并报表的说明》刊登于 2014 年9月 16日的巨潮资讯网(www.cninfo.com.cn)。
      重要事项概述             披露日期                            临时报告披露网站查询索引
    公司关于参与顺德农商行                         《公司第四届董事会第二十四次会议决议公告》(2014-029)、《公司关
                         2014 年 06 月 11 日
    定向募集法人股的关联交                         于参与顺德农商行定向募集法人股的关联交易公告》(2014-031)刊登
                                                            广东德美精细化工股份有限公司 2014 年第三季度报告全文
    易事项                                          于 2014 年 6 月 11 日的《证券时报》及巨潮资讯网
                                                (www.cninfo.com.cn)。
                                                《2014 年第一次临时股东大会决议公告》(2014-034)刊登于 2014 年
                          2014 年 06 月 28 日
                                                6 月 28 日的《证券时报》及巨潮资讯网(www.cninfo.com.cn)。
                                                《公司关于参与顺德农商行定向募集法人股事项的进展公告》
                          2014 年 10 月 28 日   (2014-056)刊登于 2014 年 10 月 28 日的《证券时报》及巨潮资讯网
                                                (www.cninfo.com.cn)。
                                                《公司第四届董事会第二十五次会议决议公告》(2014-043)、《关于受
                                                托经营中炜化工的关联交易公告》(2014-044)、《公司关于向中炜化工
                          2014 年 08 月 15 日
                                                提供委托贷款的关联交易公告》(2014-045)刊登于 2014 年 8 月 15
                                                日的《证券时报》及巨潮资讯网(www.cninfo.com.cn)。
    公司关于受托经营中炜化                          《2014 年第二次临时股东大会决议公告》(2014-054)刊登于 2014 年
                          2014 年 09 月 02 日
    工的关联交易事项                                9 月 2 日的《证券时报》及巨潮资讯网(www.cninfo.com.cn)。
                                                《关于对中炜化工会计处理方法说明的公告》(2014-055)刊登于 2014
                                                年 9 月 16 日的《证券时报》及巨潮资讯网(www.cninfo.com.cn);《关
                          2014 年 09 月 16 日
                                                于公司在托管期间将濮阳市中炜精细化工有限公司纳入合并报表的说
                                                明》刊登于 2014 年 9 月 16 日的巨潮资讯网(www.cninfo.com.cn)。三、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项√ 适用 □ 不适用
               承诺事由                    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诺资产重组时所作承诺
                                       持有本公司发
                                       起人的股东黄   在作为德美化
                                       冠雄先生、佛山 工股东期间,各
                                       市顺德区昌连   股东将不直接
                                                                                                       报告期内,承诺
                                       荣投资有限公   或通过其他公     2006 年 06 月 22
                                                                                          长期有效     人遵守了上述
                                       司、何国英先   司间接从事与     日
                                                                                                       承诺
                                       生、佛山市顺德 德美化工业务
    首次公开发行或再融资时所作承诺         区瑞奇投资有   有同业竞争的
                                       限公司、马克良 经营活动。
                                       先生
                                       持有本公司发   若 2003 年到
                                       起人的股东黄   2005 年公司享                                    报告期内,承诺
                                                                       2006 年 06 月 22
                                       冠雄先生、佛山 受的优惠税款                        长期有效     人遵守了上述
                                                                       日
                                       市顺德区昌连   需要补缴,公司                                   承诺
                                       荣投资有限公   各股东承诺按
                                                       广东德美精细化工股份有限公司 2014 年第三季度报告全文
                             司、何国英先     股权比例代公
                             生、佛山市顺德 司承担补缴义
                             区瑞奇投资有     务,且各股东之
                             限公司、马克良 间就税收补缴
                             先生             事宜承担连带
                                              责任。
                                              股票转让锁定
                                              期满后,在其任
                                              职期间每年转
                                              让的股份不超
                                              过其上年末所
                                              持有本公司股
                                              份总数的 25%,
                                              离职后 6 个月
                                              内,不转让其所
                                              持有的本公司
                             公司董事、监事                                                      报告期内,承诺
                                              股份;离职 6 个 2011 年 11 月 29
                             和高级管理人                                         长期有效       人遵守了上述
                                              月后的 12 个月 日
                             员                                                                  承诺
                                              内通过证券交
                                              易所挂牌交易
                                              出售本公司股
                                              票数量占其所
                                              持有本公司股
                                              票总数(包括有
    其他对公司中小股东所作承诺                    限售条件和无
                                              限售条件的股
                                              份)的比例不超
                                              过 50%。
                                              公司依据《中华
                                              人民共和国公
                                              司法》等有关法
                                              律法规及公司
                                              《章程》的规
                             广东德美精细     定,足额提取法                      2012 年 6 月 18 报告期内,承诺
                                                               2012 年 06 月 18
                             化工股份有限     定公积金、任意                      日至 2017 年 5 人遵守了上述
                                                               日
                             公司             公积金以后,每                      月 19 日       承诺
                                              年以现金方式
                                              分配的利润不
                                              少于当年实现
                                              的可分配利润
                                              的百分之十。
                             广东德美精细     公司在当年盈     2014 年 05 月 19 2014 年 5 月 19 报告期内,承诺
                             化工股份有限     利且累计未分     日                 日至 2017 年 5 人遵守了上述
             广东德美精细化工股份有限公司 2014 年第三季度报告全文
    公司   配利润为正的                月 19 日       承诺
       情况下,需采取
       现金方式分配
       股利。未来三年
       (2014 年
       -2016 年)公司
       应当结合行业
       特点、发展阶
       段、自身经营模
       式、盈利水平以
       及是否有重大
       资金支出安排
       等因素,区分下
       列情形,并按照
       公司章程规定
       的程序,制定差
       异化的现金分
       红政策:(1)公司
       发展阶段属成
       熟期且无重大
       资金支出安排
       的,进行利润分
       配时,现金分红
       在本次利润分
       配中所占比例
       最低应达到
       80%;(2)公司发
       展阶段属成熟
       期且有重大资
       金支出安排的,
       进行利润分配
       时,现金分红在
       本次利润分配
       中所占比例最
       低应达到
       40%;(3)公司发
       展阶段属成长
       期且有重大资
       金支出安排的,
       进行利润分配
       时,现金分红在
       本次利润分配
       中所占比例最
       低应达到
                                                                   广东德美精细化工股份有限公司 2014 年第三季度报告全文
                                                           20%。
       承诺是否及时履行                     是
       未完成履行的具体原因及下一步计划
                                            无
       (如有)
       四、对 2014 年度经营业绩的预计
       2014 年度预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形
       归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形
       2014 年度归属于上市公司股东的净利润变动幅
                                                                          -30.00%       至                          0.00%
       度
       2014 年度归属于上市公司股东的净利润变动区
                                                                          8,061.01      至                       11,515.73
       间(万元)
       2013 年度归属于上市公司股东的净利润(万元)                                                               11,515.73
       业绩变动的原因说明                          2014 年度,公司主营业务利润及投资收益较上年同期下降所致。
       五、证券投资情况
       □ 适用 √ 不适用
       公司报告期不存在证券投资。
       持有其他上市公司股权情况的说明
       √ 适用 □ 不适用
            核                                                                                                           在被投资
                                                                                                              在被投资
    被投资单    算                                                                                                           单位表决
                      投资成本          期初余额       确认投资收益      取得分红款            期末余额       单位持股
    位        方                                                                                                               权比例
                                                                                                              比例(%)
            法                                                                                                                (%)
    辽宁奥克    权
    化学股份    益      11,249,594.99    200,976,081.83    6,364,236.08     -3,510,000.00        203,830,061.83    6.94%         6.94%
    有限公司    法
    宜宾天原    权
    集团股份    益      190,763,718.57   349,804,952.13   -7,603,114.67     -2,073,278.55        340,128,558.91    8.64%         8.64%
    有限公司    法
       六、新颁布或修订的会计准则对公司合并财务报表的影响
       √ 适用 □ 不适用
            财政部自2014年1月26日起陆续颁布了《企业会计准则第39号—公允价值计量》、《企业会计准则第
       40号—合营安排》、《企业会计准则第41号—在其他主体中权益的披露》以及修订了《企业会计准则第2
                                                      广东德美精细化工股份有限公司 2014 年第三季度报告全文号—长期股权投资》、《企业会计准则第9号—职工薪酬》、《企业会计准则第30号—财务报表列报》、《企业会计准则第33号—合并财务报表》、《企业会计准则第37号—金融工具列报》等具体准则,公司自2014年7月1日起执行上述八项新修订和新颁布的会计准则,本次准则修订未涉及部分,公司仍采用财政部于2006年2月15日颁布的相关准则及有关规定。上述会计政策的变更主要涉及以下方面:
    1、长期股权投资
    (1)根据《企业会计准则第2号—长期股权投资》规定,规范对子公司、合营企业和联营企业的长期股权投资的确认和计量,投资方对被投资单位不具有控制、共同控制和重大影响的长期股权投资纳入《企业会计准则第22号—金融工具确认和计量》的范围。公司根据该准则的要求,对持有的不具有控制、共同控制、重大影响,且其公允价值不能可靠计量的股权投资,作为按成本计量的可供出售金融资产进行核算,不作为长期股权投资核算,并对其采用追溯调整法进行调整。具体调整事项如下:
                                                                                        单位:人民币元
                在被投资 在被投资            2013年1月1日                    2013年12月31日
    被投资单位    单位持股 单位表决 可供出售金融                        可供出售金融
                                                     长期股权投资                     长期股权投资
                比例(%) 权比例(%)     资产                                资产佛山农村商业
    银行股份有限    1.00%    1.00%      6,050,000.00     -6,050,000.00    6,050,000.00    -6,050,000.00
    公司顺德农村商业
    银行股份有限    0.62%    0.62%      38,940,000.00   -38,940,000.00   38,940,000.00   -38,940,000.00
    公司黑龙江龙涤股
                 0.51%    0.51%      1,405,482.31     -1,405,482.31    1,405,482.31    -1,405,482.31
    份有限公司开源证券有限
                 2.00%    2.00%      29,918,419.24   -29,918,419.24   29,918,419.24   -29,918,419.24
    责任公司广东顺德天新
    环保科技有限   15.00%    15.00%      150,000.00      -150,000.00      150,000.00      -150,000.00
    公司
    合计          --       --       76,463,901.55   -76,463,901.55   76,463,901.55   -76,463,901.55
    该项会计政策的变更,仅对可供出售金融资产和长期股权投资两个报表项目金额产生影响,对公司2013年期初和2014年期初及三季度末的资产总额、负债总额、净资产总额不产生影响,同时对2013年度和2014年前三季度的净利润不产生影响。
    (2)根据《企业会计准则第2号—长期股权投资》规定:投资方对于被投资单位除净损益、其他综合收益和利润分配以外所有者权益的其他变动,应当调整长期股权投资的账面价值并计入所有者权益。
    因宜宾天原集团股份有限公司和辽宁奥克化学股份有限公司分别于2010年4月和2010年5月上市增发新股,公司未同比例增持,导致公司持股比例被稀释。根据与证监会会计部“上市公司执行企业会计准则
                                                               广东德美精细化工股份有限公司 2014 年第三季度报告全文监管问题解答(2011年第1期,总第5期)的解释将稀释的股份视同处置并将公允价值与账面价值之差计入了当期损益。现根据新准则相关规定将其调整至资本公积项下。同时对其后期发生的减持事项所涉股份比例相关的资本公积转入留存收益。
    附表1:长期股权投资准则变动对于合并财务报表的影响(一)
                                                                                                    单位:人民币元
                                                                                   2013年12月31日
                                         2013年1月1日归属于母
    被投资单位        交易基本信息                                    长期股权投资      可供出售金 归属于母公司股东
                                           公司股东权益(+/-)
                                                                       (+/-)        融资产 (+/-)     权益 (+/-)辽宁奥克化学 2010年5月奥克上市增资初
                                             1,102,641.28           1,102,641.28                    1,102,641.28股份有限公司 始差额原视同处置减少调整
    合计                --                   1,102,641.28           1,102,641.28                    1,102,641.28
    附表2:长期股权投资准则变动对于合并财务报表的影响(二)
                                                                                                     单位:人民币元
                                                     2013年1月1日                          2013年12月31日
    被投资单位         交易基本信息              资本公积           留存收益            资本公积         留存收益
                                               (+/-)            (+/-)             (+/-)          (+/-)
    辽宁奥克化学 2010年5月上市增资股权比例     141,729,042.15      -140,626,400.87     141,729,042.15   -140,626,400.87股份有限公司 由9.26%稀释至6.94%
    宜宾天原集团 2010年4月上市增资股权比例      73,275,668.33      -73,275,668.33      73,275,668.33    -73,275,668.33股份有限公司 由15.69%稀释至11.77%
    宜宾天原集团 2011年7-9月处置1500万股权      -20,846,095.43      20,846,095.43      -20,846,095.43   20,846,095.43股份有限公司 比例由11.77%稀释至8.64%
    合计                 --                194,158,615.05      -193,055,973.77     194,158,615.05   -193,055,973.77
    该项会计政策变更及追溯调整有关项目和金额后,除2013年期初和2014年期初及三季度末的资产总额和净资产总额分别增加1,102,641.28元外,对负债总额不产生影响,同时对2013年度和2014年前三季度的净利润不产生影响。
    2、离职后福利计划
    根据《企业会计准则第9号—职工薪酬》的规定,规范了职工薪酬的定义、短期薪酬会计处理规范、辞退福利的会计处理规定,并引入了其他长期职工福利,完整地规范职工薪酬的会计处理。
    公司不存在设定受益计划;该准则变更对公司财务报表无重大影响。
    3、合并范围
    根据《企业会计准则第33号—合并财务报表》的规定,进一步规范了合并财务报表的合并范围应当以控制为基础予以确定。
    公司重新评估合并财务报表的合并范围,未发生变化;该准则变更对公司财务报表无重大影响。
    4、合营安排
                                                广东德美精细化工股份有限公司 2014 年第三季度报告全文
    根据《企业会计准则第40号—合营安排》的规定,规范了对一项由两个或两个以上的参与方共同控制的安排的认定、分类及核算。该准则要求合营方对合营企业的投资采用权益法核算,对共同经营则确认其资产(包括其对任何共同持有资产应享有的份额)、其负债(包括其对任何共同产生负债应承担的分额)、其收入(包括其对共同经营因出售产生所产生的收入应享有的份额)及其费用(包括其对共同经营发生的费用应承担的份额)。
    公司暂无该准则所涉的经济业务; 该准则变更,对公司财务报表无重大影响。
    5、准则其他变动的影响
    公司暂无准则其他变动的影响。
                                                        广东德美精细化工股份有限公司 2014 年第三季度报告全文
                                         第四节 财务报表一、财务报表1、合并资产负债表编制单位:广东德美精细化工股份有限公司
                                                                                                       单位:元
                 项目                        期末余额                               期初余额流动资产:
    货币资金                                             286,375,580.41                         238,516,885.77
    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
    应收票据                                             186,655,106.82                         290,891,030.04
    应收账款                                             391,031,978.35                         297,298,909.51
    预付款项                                              61,224,431.76                           9,466,268.01
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                            24,406,050.59                          14,394,726.26
    买入返售金融资产
    存货                                                 161,383,886.99                         162,047,982.61
    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                                             953,098.93                           4,243,918.24
    流动资产合计                                            1,112,030,133.85                       1,016,859,720.44非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                      76,463,901.55                          76,463,901.55
    持有至到期投资
                                   广东德美精细化工股份有限公司 2014 年第三季度报告全文
    长期应收款
    长期股权投资                    655,035,959.11                       662,124,219.33
    投资性房地产
    固定资产                        346,180,909.61                       299,263,726.72
    在建工程                        120,361,542.53                         4,579,030.96
    工程物资                            677,386.81
    固定资产清理
    生产性生物资产                    3,445,062.68                         3,407,544.05
    油气资产
    无形资产                         84,252,405.13                        74,669,302.16
    开发支出
    商誉                             93,371,611.65                        66,853,481.93
    长期待摊费用                     32,078,879.32                        26,155,891.87
    递延所得税资产                   10,048,245.76                        11,893,825.58
    其他非流动资产                   65,372,936.63                        14,840,352.57
    非流动资产合计                     1,487,288,840.78                    1,240,251,276.72
    资产总计                           2,599,318,974.63                    2,257,110,997.16流动负债:
    短期借款                        173,967,372.20                        80,000,000.00
    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期损益的金融负债
    应付票据                         54,836,579.92
    应付账款                         55,246,608.06                        52,014,454.42
    预收款项                          6,132,314.88                         2,808,331.53
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                     20,794,837.50                        29,843,290.62
    应交税费                         17,568,357.53                        25,332,834.37
    应付利息                          2,675,815.23
    应付股利                         16,370,432.21                        45,593,444.33
    其他应付款                       62,583,489.75                        21,701,495.50
                                                     广东德美精细化工股份有限公司 2014 年第三季度报告全文
    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                           13,650,000.00                         12,000,000.00
    其他流动负债                                        906,606.99                           951,606.99
    流动负债合计                                         424,732,414.27                        270,245,457.76非流动负债:
    长期借款                                        354,350,000.00                        263,000,000.00
    应付债券
    长期应付款                                       31,852,108.75
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                    4,313,034.95                          2,888,034.95
    非流动负债合计                                       390,515,143.70                        265,888,034.95
    负债合计                                             815,247,557.97                        536,133,492.71所有者权益(或股东权益):
    实收资本(或股本)                              322,930,363.00                        322,930,363.00
    资本公积                                        332,198,317.92                        331,549,281.72
    减:库存股
    专项储备
    其他综合收益
    盈余公积                                         96,740,358.87                         96,740,358.87
    一般风险准备
    未分配利润                                      814,117,193.65                        782,110,758.86
    归属于母公司所有者权益合计                          1,565,986,233.44                     1,533,330,762.45
    少数股东权益                                    218,085,183.22                        187,646,742.00
    所有者权益(或股东权益)合计                        1,784,071,416.66                     1,720,977,504.45负债和所有者权益(或股东权益)总
                                                    2,599,318,974.63                     2,257,110,997.16计
    法定代表人:黄冠雄                 主管会计工作负责人:何国英                    会计机构负责人:周红艳
                                                    广东德美精细化工股份有限公司 2014 年第三季度报告全文2、母公司资产负债表编制单位:广东德美精细化工股份有限公司
                                                                                                   单位:元
                 项目                    期末余额                               期初余额流动资产:
    货币资金                                         153,248,300.14                         148,427,631.09
    以公允价值计量且其变动计入当期损益的金融资产
    应收票据                                          41,393,972.87                          80,333,696.53
    应收账款                                         114,202,489.68                         124,072,204.42
    预付款项                                           1,756,440.53                           2,166,863.05
    应收利息
    应收股利                                          63,294,514.76                          60,894,514.76
    其他应收款                                         3,813,882.09                           6,205,538.99
    存货                                              28,749,529.96                          32,470,864.74
    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                                     228,280,000.00                          47,408,386.93
    流动资产合计                                         634,739,130.03                         501,979,700.51非流动资产:
    可供出售金融资产                                  74,908,419.24                          74,908,419.24
    持有至到期投资
    长期应收款
    长期股权投资                                    1,147,561,934.45                       1,131,437,210.77
    投资性房地产
    固定资产                                         116,722,599.46                         124,564,164.39
    在建工程                                           3,088,161.22                           2,262,688.28
    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                                          36,600,711.86                          37,365,193.79
    开发支出
    商誉
                                   广东德美精细化工股份有限公司 2014 年第三季度报告全文
    长期待摊费用                      2,670,923.37                          262,217.98
    递延所得税资产                    3,419,286.43                         4,345,968.67
    其他非流动资产
    非流动资产合计                     1,384,972,036.03                    1,375,145,863.12
    资产总计                           2,019,711,166.06                    1,877,125,563.63流动负债:
    短期借款                        105,647,372.20                        80,000,000.00
    以公允价值计量且其变动计入当期损益的金融负债
    应付票据                         16,940,875.96                         9,096,699.34
    应付账款                         30,386,946.99                        29,762,684.04
    预收款项                         87,348,397.76                        36,002,061.77
    应付职工薪酬                      9,832,523.38                        14,713,084.64
    应交税费                          2,952,005.63                         6,377,385.03
    应付利息
    应付股利
    其他应付款                       70,932,179.64                       115,606,210.20
    划分为持有待售的负债
    一年内到期的非流动负债           13,650,000.00                        12,000,000.00
    其他流动负债                        906,606.99                          951,606.99
    流动负债合计                        338,596,908.55                       304,509,732.01非流动负债:
    长期借款                        354,350,000.00                       263,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                    2,273,034.95                         1,538,034.95
    非流动负债合计                      356,623,034.95                       264,538,034.95
    负债合计                            695,219,943.50                       569,047,766.96所有者权益(或股东权益):
    实收资本(或股本)              322,930,363.00                       322,930,363.00
    资本公积                        334,067,713.71                       334,067,713.71
                                                             广东德美精细化工股份有限公司 2014 年第三季度报告全文
    减:库存股
    专项储备
    其他综合收益
    盈余公积                                                  96,740,358.87                          96,740,358.87
    一般风险准备
    未分配利润                                               570,752,786.98                         554,339,361.09
    所有者权益(或股东权益)合计                                 1,324,491,222.56                       1,308,077,796.67负债和所有者权益(或股东权益)总
                                                             2,019,711,166.06                       1,877,125,563.63计
    法定代表人:黄冠雄                       主管会计工作负责人:何国英                      会计机构负责人:周红艳3、合并本报告期利润表编制单位:广东德美精细化工股份有限公司
                                                                                                            单位:元
                  项目                            本期金额                               上期金额
    一、营业总收入                                                313,913,517.12                         312,079,737.59
    其中:营业收入                                           313,913,517.12                         312,079,737.59
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                                272,818,355.33                         262,092,890.93
    其中:营业成本                                           195,495,750.49                         190,987,226.67
          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                                        2,643,386.06                           2,649,596.62
          销售费用                                             28,272,948.82                          25,011,472.68
          管理费用                                             39,287,950.45                          37,974,904.68
          财务费用                                              7,220,513.75                           4,337,610.63
          资产减值损失                                           -102,194.24                           1,132,079.65
                                                           广东德美精细化工股份有限公司 2014 年第三季度报告全文
       加   :公允价值变动收益(损失以“-”号填列)
             投资收益(损失以“-”号
                                                               235,409.37                          1,659,303.14填列)
             其中:对联营企业和合营
                                                              -982,015.29                          1,659,303.15企业的投资收益
             汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                          41,330,571.16                         51,646,149.80
       加   :营业外收入                                       702,723.89                           253,414.61
       减   :营业外支出                                     1,759,961.27                           756,475.25
             其中:非流动资产处置损
                                                             1,205,292.43                            57,910.24失四、利润总额(亏损总额以“-”号填
                                                            40,273,333.78                         51,143,089.16列)
       减:所得税费用                                        8,796,600.83                         11,157,846.25
    五、净利润(净亏损以“-”号填列)                          31,476,732.95                         39,985,242.91
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                           24,014,967.79                         30,328,820.22
       少数股东损益                                          7,461,765.16                          9,656,422.69
    六、每股收益:                                       --                                   --
       (一)基本每股收益                                             0.08                                 0.10
       (二)稀释每股收益                                             0.08                                 0.10七、其他综合收益其中:以后会计期间不能重分类进损益的其他综合收益项目
         以后会计期间在满足规定条件时将重分类进损益的其他综合收益项目
    八、综合收益总额                                            31,476,732.95                         39,985,242.91
       归属于母公司所有者的综合收益
                                                            24,014,967.79                         30,328,820.22总额
       归属于少数股东的综合收益总额                          7,461,765.16                          9,656,422.69
    法定代表人:黄冠雄                       主管会计工作负责人:何国英                    会计机构负责人:周红艳
                                                    广东德美精细化工股份有限公司 2014 年第三季度报告全文4、母公司本报告期利润表编制单位:广东德美精细化工股份有限公司
                                                                                                 单位:元
                 项目                    本期金额                               上期金额
    一、营业收入                                        104,346,691.17                         109,713,067.91
       减:营业成本                                  65,087,830.28                          67,021,307.30
           营业税金及附加                             1,064,645.17                           1,020,078.65
           销售费用                                   5,982,518.97                           6,665,140.45
           管理费用                                  18,845,603.36                          19,045,519.25
           财务费用                                   4,642,979.39                           4,002,264.95
           资产减值损失                                -306,933.69                          -1,821,101.58
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填
                                                     20,235,409.37                          25,791,954.88列)
           其中:对联营企业和合营企
                                                       -982,015.29                           1,659,303.15业的投资收益
    二、营业利润(亏损以“-”号填列)                   29,265,457.06                          39,571,813.76
       加:营业外收入                                                                         174,376.24
       减:营业外支出                                                                         383,930.44
           其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                     29,265,457.06                          39,362,259.56列)
       减:所得税费用                                 1,416,540.23                           2,384,284.64
    四、净利润(净亏损以“-”号填列)                   27,848,916.83                          36,977,974.92
    五、每股收益:                              --                                     --
       (一)基本每股收益
       (二)稀释每股收益六、其他综合收益其中:以后会计期间不能重分类进损益的其他综合收益项目
         以后会计期间在满足规定条件时将重分类进损益的其他综合收益项目
    七、综合收益总额                                     27,848,916.83                          36,977,974.92
                                                             广东德美精细化工股份有限公司 2014 年第三季度报告全文
    法定代表人:黄冠雄                       主管会计工作负责人:何国英                      会计机构负责人:周红艳5、合并年初到报告期末利润表编制单位:广东德美精细化工股份有限公司
                                                                                                          单位:元
                   项目                           本期金额                               上期金额
    一、营业总收入                                               880,761,826.08                         888,247,466.36
       其中:营业收入                                        880,761,826.08                         888,247,466.36
             利息收入
             已赚保费
             手续费及佣金收入
    二、营业总成本                                               771,750,410.88                         756,186,328.72
       其中:营业成本                                        546,776,037.98                         547,356,250.25
             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                                    7,030,089.26                           7,075,087.51
             销售费用                                         82,135,812.37                          73,246,662.83
             管理费用                                        115,016,894.48                         107,190,169.91
             财务费用                                         17,332,907.22                          12,889,169.66
             资产减值损失                                      3,458,669.57                           8,428,988.56
       加   :公允价值变动收益(损失以“-”号填列)
             投资收益(损失以“-”号
                                                               7,704,983.01                          16,565,998.00填列)
             其中:对联营企业和合营
                                                               -1,504,981.65                         12,080,372.63企业的投资收益
             汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                           116,716,398.21                         148,627,135.64
       加   :营业外收入                                       5,322,802.59                           1,172,239.99
                                                             广东德美精细化工股份有限公司 2014 年第三季度报告全文
       减   :营业外支出                                       3,339,915.33                           1,583,106.43
             其中:非流动资产处置损
                                                               1,746,402.47                            181,865.56失四、利润总额(亏损总额以“-”号填
                                                             118,699,285.47                         148,216,269.20列)
       减:所得税费用                                         26,795,267.04                          29,040,398.54
    五、净利润(净亏损以“-”号填列)                            91,904,018.43                         119,175,870.66
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                             70,758,069.25                          89,984,435.61
       少数股东损益                                           21,145,949.18                          29,191,435.05
    六、每股收益:                                       --                                     --
       (一)基本每股收益                                              0.22                                   0.28
       (二)稀释每股收益                                              0.22                                   0.28七、其他综合收益其中:以后会计期间不能重分类进损益的其他综合收益项目
         以后会计期间在满足规定条件时将重分类进损益的其他综合收益项目
    八、综合收益总额                                              91,904,018.43                         119,175,870.66
       归属于母公司所有者的综合收益
                                                              70,758,069.25                          89,984,435.61总额
       归属于少数股东的综合收益总额                           21,145,949.18                          29,191,435.05
    法定代表人:黄冠雄                       主管会计工作负责人:何国英                      会计机构负责人:周红艳6、母公司年初到报告期末利润表编制单位:广东德美精细化工股份有限公司
                                                                                                          单位:元
                  项目                            本期金额                               上期金额
    一、营业收入                                                 306,957,940.66                         318,096,377.46
       减:营业成本                                          192,870,956.11                         202,008,426.22
            营业税金及附加                                     2,953,235.52                           2,654,311.76
            销售费用                                          17,840,517.65                          18,276,010.01
            管理费用                                          56,756,081.35                          53,838,288.47
                                                             广东德美精细化工股份有限公司 2014 年第三季度报告全文
           财务费用                                           12,989,699.22                          11,637,371.30
           资产减值损失                                         -639,661.45                           2,981,119.53
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填
                                                              36,024,983.01                          53,173,918.46列)
           其中:对联营企业和合营企
                                                               -1,504,981.65                         12,080,372.63业的投资收益
    二、营业利润(亏损以“-”号填列)                            60,212,095.27                          79,874,768.64
       加:营业外收入                                            242,112.53                            334,634.16
       减:营业外支出                                            668,120.33                            955,178.06
           其中:非流动资产处置损失                                                                      73,428.73三、利润总额(亏损总额以“-”号填
                                                              59,786,087.47                          79,254,224.74列)
       减:所得税费用                                          4,621,027.12                           5,755,712.19
    四、净利润(净亏损以“-”号填列)                            55,165,060.35                          73,498,512.55
    五、每股收益:                                       --                                     --
       (一)基本每股收益
       (二)稀释每股收益六、其他综合收益其中:以后会计期间不能重分类进损益的其他综合收益项目
         以后会计期间在满足规定条件时将重分类进损益的其他综合收益项目
    七、综合收益总额                                              55,165,060.35                          73,498,512.55
    法定代表人:黄冠雄                       主管会计工作负责人:何国英                      会计机构负责人:周红艳7、合并年初到报告期末现金流量表编制单位:广东德美精细化工股份有限公司
                                                                                                          单位:元
                 项目                             本期金额                               上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                          841,836,031.02                         732,640,053.07
       客户存款和同业存放款项净增加
                                    广东德美精细化工股份有限公司 2014 年第三季度报告全文额
    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额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                   1,378,581.57                           835,270.08
    收到其他与经营活动有关的现金    26,506,901.57                         13,725,993.66
    经营活动现金流入小计                869,721,514.16                        747,201,316.81
    购买商品、接受劳务支付的现金   388,664,613.52                        378,640,088.55
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                    114,146,017.59                        106,525,270.69金
    支付的各项税费                 107,768,193.86                        103,292,342.99
    支付其他与经营活动有关的现金   113,667,514.87                         86,796,866.96
    经营活动现金流出小计                724,246,339.84                        675,254,569.19
    经营活动产生的现金流量净额          145,475,174.32                         71,946,747.62二、投资活动产生的现金流量:
    收回投资收到的现金             180,000,000.00                         20,000,000.00
    取得投资收益所收到的现金        14,790,205.88                         11,162,314.26
    处置固定资产、无形资产和其他
                                      1,453,956.69                           694,812.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金    28,869,649.39
                                                           广东德美精细化工股份有限公司 2014 年第三季度报告全文
    投资活动现金流入小计                                       225,113,811.96                         31,857,126.26
       购建固定资产、无形资产和其他
                                                            74,236,558.51                         48,019,937.49长期资产支付的现金
       投资支付的现金                                      195,370,800.00                         10,962,750.61
       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                            186,911.58
    投资活动现金流出小计                                       269,794,270.09                         58,982,688.10
    投资活动产生的现金流量净额                                  -44,680,458.13                       -27,125,561.84三、筹资活动产生的现金流量:
       吸收投资收到的现金                                                                          3,520,000.00
       其中:子公司吸收少数股东投资
                                                                                                   3,520,000.00收到的现金
       取得借款收到的现金                                  205,647,372.20                        180,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                       205,647,372.20                        183,520,000.00
       偿还债务支付的现金                                  168,680,000.00                        199,000,000.00
       分配股利、利润或偿付利息支付
                                                            89,968,285.09                         72,149,959.04的现金
       其中:子公司支付给少数股东的
                                                            28,561,467.86                         22,253,464.31股利、利润
       支付其他与筹资活动有关的现金                                                                    5,285.00
    筹资活动现金流出小计                                       258,648,285.09                        271,155,244.04
    筹资活动产生的现金流量净额                                  -53,000,912.89                       -87,635,244.04四、汇率变动对现金及现金等价物的
                                                                64,891.34                           -216,442.83影响
    五、现金及现金等价物净增加额                                47,858,694.64                        -43,030,501.09
       加:期初现金及现金等价物余额                        238,516,885.77                        193,516,269.41
    六、期末现金及现金等价物余额                               286,375,580.41                        150,485,768.32
    法定代表人:黄冠雄                       主管会计工作负责人:何国英                    会计机构负责人:周红艳8、母公司年初到报告期末现金流量表编制单位:广东德美精细化工股份有限公司
                                               广东德美精细化工股份有限公司 2014 年第三季度报告全文
                                                                                            单位:元
               项目                 本期金额                               上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金              330,275,766.00                         277,560,451.49
    收到的税费返还
    收到其他与经营活动有关的现金              277,959,985.38                         200,176,664.65
    经营活动现金流入小计                           608,235,751.38                         477,737,116.14
    购买商品、接受劳务支付的现金               98,077,762.75                          93,716,992.43
    支付给职工以及为职工支付的现
                                                52,768,482.83                          54,710,633.99金
    支付的各项税费                             34,225,898.87                          28,467,739.13
    支付其他与经营活动有关的现金              326,361,302.68                         226,573,483.88
    经营活动现金流出小计                           511,433,447.13                         403,468,849.43
    经营活动产生的现金流量净额                      96,802,304.25                          74,268,266.71二、投资活动产生的现金流量:
    收回投资收到的现金                        198,000,000.00                          34,000,000.00
    取得投资收益所收到的现金                   43,895,256.72                          37,626,680.26
    处置固定资产、无形资产和其他
                                                   178,000.00                            153,625.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                           242,073,256.72                          71,780,305.26
    购建固定资产、无形资产和其他
                                                  6,933,314.10                          3,614,920.22长期资产支付的现金
    投资支付的现金                            391,150,800.00                          81,912,750.61
    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                  289,802.25
    投资活动现金流出小计                           398,373,916.35                          85,527,670.83
    投资活动产生的现金流量净额                     -156,300,659.63                        -13,747,365.57三、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                        205,647,372.20
    发行债券收到的现金                                                               180,000,000.00
                                                        广东德美精细化工股份有限公司 2014 年第三季度报告全文
       收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                    205,647,372.20                        180,000,000.00
       偿还债务支付的现金                                87,000,000.00                        199,000,000.00
       分配股利、利润或偿付利息支付
                                                         54,328,348.55                         50,154,918.19的现金
       支付其他与筹资活动有关的现金                                                                 5,285.00
    筹资活动现金流出小计                                    141,328,348.55                        249,160,203.19
    筹资活动产生的现金流量净额                               64,319,023.65                        -69,160,203.19四、汇率变动对现金及现金等价物的
                                                                   0.78                                -6.33影响
    五、现金及现金等价物净增加额                              4,820,669.05                         -8,639,308.38
       加:期初现金及现金等价物余额                     148,427,631.09                         94,684,944.64
    六、期末现金及现金等价物余额                            153,248,300.14                         86,045,636.26
    法定代表人:黄冠雄                    主管会计工作负责人:何国英                    会计机构负责人:周红艳二、审计报告第三季度报告是否经过审计□ 是 √ 否公司第三季度报告未经审计。
                                                                          广东德美精细化工股份有限公司
                                                                             法定代表人:黄冠雄
                                                                             二O一四年十月三十日
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