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华峰氨纶(002064)公告正文

华峰氨纶:2014年半年度报告

公告日期 2014-08-27
股票简称:华峰氨纶 股票代码:002064
                 浙江华峰氨纶股份有限公司 2014 年半年度报告全文浙江华峰氨纶股份有限公司
    2014 年半年度报告
      2014 年 08 月
                                       浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                     第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人杨从登、主管会计工作负责人潘基础及会计机构负责人(会计主管人员)孙洁声明:保证本半年度报告中财务报告的真实、准确、完整。
    本年度报告涉及未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请投资者注意风险。
                                                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                                                    目录2014 半年度报告 ................................................................................................................................. 1第一节 重要提示、目录和释义 ........................................................................................................ 2第二节 公司简介 ................................................................................................................................ 5第三节 会计数据和财务指标摘要 .................................................................................................... 7第四节 董事会报告 ............................................................................................................................ 9第五节 重要事项 .............................................................................................................................. 15第六节 股份变动及股东情况 .......................................................................................................... 20第七节 优先股相关情况 ................................................................................................................. 23第八节 董事、监事、高级管理人员情况 ...................................................................................... 24第九节 财务报告 .............................................................................................................................. 26第十节 备查文件目录 .................................................................................................................... 101
                                                  浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                    释义
                   释义项   指                              释义内容
    证监会                      指   中国证券监督管理委员会
    深交所                      指   深圳证券交易所
    证券结算公司                指   中国证券登记结算有限责任公司深圳分公司
    华峰氨纶、本公司、公司      指   浙江华峰氨纶股份有限公司
    辽宁华峰、子公司            指   辽宁华峰化工有限公司
    华峰集团                    指   华峰集团有限公司
    华峰重庆、华峰重庆氨纶      指   华峰重庆氨纶有限公司
    立信会计师事务所            指   立信会计师事务所(特殊普通合伙)
                                                                   浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 华峰氨纶                              股票代码                 002064
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           浙江华峰氨纶股份有限公司
    公司的中文简称(如有)   华峰氨纶
    公司的外文名称(如有)   ZHEJIANG HUAFON SPANDEX CO.,LTD公司的外文名称缩写(如有)HUAFON SPANDEX
    公司的法定代表人         杨从登二、联系人和联系方式
                                                  董事会秘书                            证券事务代表
    姓名                                 陈章良                                 李亿伦
                                     浙江省瑞安经济开发区开发区大道 1788 浙江省瑞安经济开发区开发区大道 1788联系地址
                                     号                                     号
    电话                                 0577-65178053                          0577-65178053
    传真                                 0577-65537858                          0577-65537858
    电子信箱                             chen.zhangliang@huafeng.com            li.yiluen@huafeng.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2013 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2013 年年报。
                                                              浙江华峰氨纶股份有限公司 2014 年半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2013 年年报。
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                           第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                           本报告期                 上年同期                  本报告期比上年同期增减
    营业收入(元)                              1,186,800,913.61             1,138,384,397.72                      4.25%
    归属于上市公司股东的净利润(元)              210,536,930.00               80,214,139.52                     162.47%归属于上市公司股东的扣除非经常性损
                                              205,254,246.63               73,516,622.02                     179.19%益的净利润(元)
    经营活动产生的现金流量净额(元)              416,215,375.04              193,918,680.43                     114.63%
    基本每股收益(元/股)                                    0.29                          0.11                  163.64%
    稀释每股收益(元/股)                                    0.29                          0.11                  163.64%
    加权平均净资产收益率                                   10.78%                      4.73%                       6.05%
                                                                                              本报告期末比上年度末增
                                          本报告期末                上年度末
                                                                                                        减
    总资产(元)                                3,072,906,061.19             2,777,358,574.89                     10.64%
    归属于上市公司股东的净资产(元)            2,033,520,124.71             1,859,903,194.71                      9.33%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)                     -2,068.70
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      1,300,000.00一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
                                                                       553,723.45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
    除上述各项之外的其他营业外收入和支出                                  4,363,266.86
    减:所得税影响额                                                       932,238.24
    合计                                                                  5,282,683.37             --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。
                                                                 浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                        第四节 董事会报告一、概述
    2014年上半年,氨纶市场景气度较高,产销情况都保持较好态势。上半年平均售价高于去年同期水平,销售收入比上年同期有所提高。此外,由于原材料价格下降,毛利率比上年同期有较大幅度提高。2014年公司上半年实现营业总收入118,680.09万元,同比上升4.25%,利润总额24,898.44万元,同比上升175.08%,净利润21,053.69万元,同比上升162.47%。二、主营业务分析概述报告期内,公司实现主营业务收入118388.16万元,较上年同期上升4.27%;主营业成本81553.09万元,较上年同期下降13.65%;主营业务毛利率为31.11%,较上年同期上升14.30个百分点。主要是受氨纶销售均价上涨和单位成本下降的影响。主要财务数据同比变动情况
                                                                                                             单位:元
                            本报告期              上年同期               同比增减                     变动原因
    营业收入                     1,186,800,913.61      1,138,384,397.72                 4.25%
    营业成本                      815,774,443.87        945,152,333.15               -13.69%
    销售费用                       13,612,315.41         14,842,791.87                  -8.29%
    管理费用                       80,983,467.52         72,180,842.03                  12.20%
    财务费用                       17,544,489.28         11,417,101.85                  53.67% 汇兑损益增加
    所得税费用                     38,447,476.16         10,297,812.46              273.36% 利润总额增加
    研发投入                       26,420,800.57         31,756,753.71               -16.80%
                                                                                             销售商品收到的现金增经营活动产生的现金流
                              416,215,375.04        193,918,680.43              114.63% 加,支付给供应商的承量净额
                                                                                             兑增加投资活动产生的现金流
                              -565,991,568.59       -140,461,533.36             304.38% 项目投资增加量净额
    筹资活动产生的现金流                                                                         吸收投资、取得借款增
                              273,592,220.19         -73,797,173.20             470.74%
    量净额                                                                                       加
    现金及现金等价物净增                                                                         经营活动、筹资活动收
                              124,070,760.85         -20,695,226.45             699.51%
    加额                                                                                         到现金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
                                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文□ 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
    2014上半年,全球经济进入复苏期,中国经济总体保持平稳运行,氨纶行业无新增产能释放,需求持续增长,随着行业技术进步和环保倒逼,部分低效率高耗能的产能面临淘汰。氨纶上游原材料产能增长较快,原材料价格稳中有降,结合行业形势和公司发展战略规划,报告期内公司根据―抢机遇、抓项目、扩效益、塑品牌‖的经营方针,在安全稳定前提下乘势而上,抢抓市场机遇,加快项目建设,扩大盈利水平;以效益为导向,实施低成本与差异化并重竞争战略,加快高附加值产品开发和推广,优化产品和市场结构,实现效益和品牌双提升,保持华峰氨纶良好发展态势。
    报告期内,公司实现满负荷生产和增量目标,全面推行工厂绩效管理新模式,实现安全高效低耗运行;通过技改和加强管理,公司今年1-6月实现主营业务收入11.83亿元,净利润2.1亿元,无重大EHS事故。公司着重加快产品结构的调整,加大高附加值产品占比,通过重庆项目的建成结合现有产品线及新产品开发,形成高效率低成本稳定型产品和高附加值差异化产品相配套的产品结构,进一步巩固和扩大公司在行业中的领先优势,目前公司高附加值黑氨纶、耐氯、耐高温氨纶已实现产业化,低温易定型氨纶、成人尿不湿氨纶等高端氨纶品种已开发成功,部分高性能添加剂实现自主研发生产。公司通过提高生产效率,新产品研发,原辅料替代,节能降耗,不断降低成本提高盈利水平,此外持续推进管理流程化、标准化和信息化;顺利推进新项目建设和再融资工作。重庆建设6万吨差别化氨纶项目一期工程快速有序展开,2014年底完工投产后将形成高效低成本的优势;华峰重庆氨纶增资2亿元,目前资本已达到3亿;辽阳环己酮项目预计2014年8月工程可完工;聚氨酯铁路固化道床项目正在积极推进中,2014年下半年在货运路线试用基础上增加客运路线上的试用,相关工作稳步推进中;再融资工作进展顺利,公司非公开发行于2014年4月取得证监会正式批文,目前有关后续工作正在加快推进中,预计2014年9月完成发行。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
    工业                1,183,881,632.61   815,530,853.81       31.11%            4.27%        -13.65%         14.30%分产品
    氨纶                1,183,881,632.61   815,530,853.81       31.11%            4.27%        -13.65%         14.30%分地区
    国       内         1,111,918,514.31   766,680,986.55       31.05%            6.96%        -11.24%         14.14%
    国       外           71,963,118.30     48,849,867.26       32.12%          -24.85%        -39.42%         16.32%四、核心竞争力分析1. 技术研发优势:公司自1999年引进日本技术建设一期项目以来,通过消化、吸收和自主创新,特别是
    国家―两高一优‖项目等9期技术改造工程的成功实施和技术积累,已经完全掌握并成功应用了连续聚合、
    多头纺、高速纺等最新技术和工艺。公司建有省级研究院,拥有经验丰富的稳定的技术研发团队,成
    功开发、储备了一批差别化新产品,如耐绿、耐高温、高回弹氨纶等,获得国家级新产品称号。公司
    重视技术硬件投入,建有从小试、中试和产业化应用的全套试验装置,处于国内领先地位,有力地推
    动公司新技术的研发和应用。
                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文2. 规模成本优势:公司目前产能5.7万吨,纺丝速度平均达900m/min,采用多头纺新技术,并成功推行了
    纺丝溶剂回收系统余热利用、新型原液脱泡技术应用等技术改造,在节能减排、成本控制方面处于国
    际行业先进水平,产品毛利率明显高于同行业同期可比企业平均水平。2014年底公司预计新增产能3
    万吨,该产能代表着华峰氨纶十多年来在技术研发、生产管理、成本控制、生产效率等方面的最高水
    平,将进一步提高公司整体生产效率、降低生产成本、提高盈利水平,使公司规模和成本优势更加明
    显。3. 团队优势:公司始终高度重视人才培育和储备。自公司成立以来,主要管理、技术和工程骨干团队保
    持稳定,有着十多年的氨纶生产、技术、管理经验的积累,有效地确保了公司各项管理的深入推进、
    各项工程的顺利实施以及技术创新的成功开展。4. 原料采购优势:公司控股股东华峰集团是国内最大的聚氨酯制品生产企业,拥有较强的市场议价能力。
    公司主要原料采购在坚持独立性原则的前提下,依托集团采购平台,充分发挥大宗采购优势,尽量降
    低原料采购成本,从而降低生产成本,提高盈利水平。五、投资状况分析1、对外股权投资情况(1)对外投资情况□ 适用 √ 不适用公司报告期无对外投资。(2)持有金融企业股权情况□ 适用 √ 不适用公司报告期未持有金融企业股权。(3)证券投资情况□ 适用 √ 不适用公司报告期不存在证券投资。2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况□ 适用 √ 不适用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。
                                                                         浙江华峰氨纶股份有限公司 2014 年半年度报告全文(3)委托贷款情况□ 适用 √ 不适用公司报告期不存在委托贷款。3、募集资金使用情况:无4、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                                                 单位:元
                                        主要产品
    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
                                           或服务辽宁华峰
                                                                  586,186,94 105,206,61                       -11,198,9 -11,371,526.7
    化工有限    子公司         工业         环己酮      10,000.00                                          0.00
                                                                       0.67             1.00                     95.41                1公司华峰重庆
                                                                  360,189,01 298,568,96                       -1,420,47
    氨纶有限    子公司         工业         氨纶        30,000.00                                          0.00               -1,420,475.10
                                                                       9.83             6.37                      5.10公司5、非募集资金投资的重大项目情况√ 适用 □ 不适用
                                                                                                                            单位:万元
                                                                 截至报告期末累计
       项目名称          计划投资总额       本报告期投入金额                                   项目进度            项目收益情况
                                                                   实际投入金额年产 23 万吨苯深加
                                  50,000              8,583.89               16,861.4                  80.00%工项目年产 6 万吨差别化
                              201,194.66              4,647.29               4,953.35                  35.00%氨纶项目
    合计                          251,194.66             13,231.18              21,814.75             --                        --六、对 2014 年 1-9 月经营业绩的预计2014 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2014 年 1-9 月归属于上市公司股东的净利润变
                                                                               0.00%       至                                    10.00%动幅度2014 年 1-9 月归属于上市公司股东的净利润变
                                                                              30,000       至                                     33,000动区间(万元)
                                                                   浙江华峰氨纶股份有限公司 2014 年半年度报告全文2013 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                         16,751.31元)
    业绩变动的原因说明                             销售单价上涨,产品成本下降七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用八、董事会对上年度“非标准审计报告”相关情况的说明□ 适用 √ 不适用九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用公司经2013年年度股东大会审议通过的利润分配预案为:以2013年12月31日的公司总股本为基数,向全体股东每10股派发现金红利0.5元(含税),不以公积金转增股本,截止2013年6月30日已实施。
                                               现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:              是
    分红标准和比例是否明确和清晰:                            是
    相关的决策程序和机制是否完备:                            是
    独立董事是否履职尽责并发挥了应有的作用:                  是中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                          是否得到了充分保护:现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                          是明:十、本报告期利润分配或资本公积金转增股本预案□ 适用 √ 不适用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
                                                                                        公司整体经营状况及未来
    2014 年 02 月 12 日 公司           实地调研            机构             广发证券
                                                                                        发展
                                             浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                                                  公司整体经营状况及未来
    2014 年 05 月 20 日 公司   实地调研   机构       兴业证券
                                                                  发展
                                                                  公司整体经营状况及未来
    2014 年 05 月 30 日 公司   实地调研   机构       银行投资
                                                                  发展
                                                       浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                     第五节 重要事项一、公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》和中国证监会及深圳证券交易所颁布的其他相关法律法规的要求,不断的完善公司内部法人治理结构,健全内部管理制度和内部控制制度,进一步规范公司行为,提高公司治理水平,维护全体股东的合法权益。公司在股东大会、董事会和监事会运作方面规范、有效,通过加强管理,防范风险,提高了公司整体运行效率,公司治理实际情况与中国证监会有关规范性文件要求不存在差异。
    (一)关于股东与股东大会 公司严格按照《上市公司股东大会规则》、《公司章程》及《公司股东大会议事规则》等的规定和要求召集、召开股东大会,能够确保全体股东特别是中小股东享有平等地位,充分行使自己的权力。
    (二)关于公司与控股股东 公司与控股股东相互独立,公司董事会、监事会和内部机构独立运作,公司与控股股东及关联方的关联交易公平合理。公司控股股东能够严格规范自己的行为,没有超越公司股东大会直接或间接干预公司的决策和经营活动的行为。
    (三)关于董事与董事会 公司严格按照《公司章程》规定的选聘程序选举董事,董事会成员中独立董事3名,占董事总数的1/3,董事会的人数及人员构成符合有关法律法规和《公司章程》的规定。公司董事能够依据《董事会议事规则》、《独立董事工作制度》、《中小企业板块上市公司董事行为指引》等制度开展工作。
    (四)关于监事与监事会 公司严格按照《公司法》、《公司章程》等的有关规定选举产生监事,监事会的人数及人员构成符合法律、法规的规定。公司监事能够按照《公司章程》、《监事会议事规则》等的要求,认真履行自己的职责,对公司重大事项、关联交易、财务状况、董事和经理的履职情况等进行有效监督并发表独立意见。
    (五)关于绩效评价和激励约束机制 公司逐步建立并完善公正、透明的董事、监事和经理人员的绩效评价标准,积极探索建立董事、监事和经理人员的长期激励与约束机制。公司经理人员的聘任严格按照《公司法》和《公司章程》的规定进行。
    (六)关于相关利益者
    公司确立和贯彻―共同目标、共同创业、共同利益、共同发展‖的企业文化核心理念,导入―责任关怀‖理念和行动计划,充分尊重和维护各利益相关方的合法权益。在保持公司稳健发展、实现股东利益最大化的同时,重视履行社会责任,不断提升员工待遇和员工培训力度,保证节能环保走在行业前列,实现公司与员工、客户、股东、社区等利益相关方的和谐、持续发展。
    (七)关于信息披露与透明度 公司指定董事会秘书为公司的信息披露和投资者关系管理负责人,负责公司的信息披露与投资者关系管理工作。严格按照有关法律、法规的规定和公司信息披露事务管理制度的要求真实、准确、完整、及时的披露信息,接待投资者的来访和咨询,确保所有股东有平等的机会获得信息。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。
                                                                      浙江华峰氨纶股份有限公司 2014 年半年度报告全文三、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
                                                                   该资产为
                                                                                        与交易对
                                                                   上市公司
    交易对方                                     对公司经 对公司损                          方的关联
           被收购或 交易价格 进展情况                              贡献的净 是否为关                 披露日期
    或最终控                                     营的影响 益的影响                          关系(适用              披露索引
           置入资产 (万元) (注 2)                              利润占净    联交易                (注 5)
    制方                                      (注 3)   (注 4)                        关联交易
                                                                   利润总额
                                                                                          情形
                                                                    的比率
                                                                                                                http://www
                                                                                                                .cninfo.co
    辽阳华峰                                                                                                        m.cn/final
                         不超过              报告期内                                   同一控股 2014 年 03
    聚氨酯有 全部                     尚未完成              无            -       是                                page/2014-
                          2,300              无影响                                     股东         月 29 日
    限公司                                                                                                          03-29/637
                                                                                                                49444.PD
                                                                                                                F2、出售资产情况□ 适用 √ 不适用公司报告期未出售资产。3、企业合并情况□ 适用 √ 不适用公司报告期未发生企业合并情况。六、公司股权激励的实施情况及其影响□ 适用 √ 不适用公司报告期无股权激励计划及其实施情况。
                                                                         浙江华峰氨纶股份有限公司 2014 年半年度报告全文七、重大关联交易:无八、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               实际发生日期
                                                                                                         是否履行 是否为关
    担保对象名称      相关公告   担保额度     (协议签署         实际担保金额     担保类型       担保期
                                                                                                              完毕   联方担保
                     披露日期                    日)
                                               公司对子公司的担保情况
                    担保额度                实际发生日期
                                                                                                         是否履行 是否为关
    担保对象名称     相关公告    担保额度     (协议签署         实际担保金额     担保类型       担保期
                                                                                                              完毕   联方担保
                    披露日期                     日)
    辽宁华峰化工有限 2013 年 10                 2013 年 11 月                      连带责任保
                                   50,000                             26,000                5            否          是
    公司                月 28 日                28 日                              证华峰重庆氨纶有限 2013 年 10
                                   50,000
    公司                月 28 日
    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
                                                            0                                                             19,200
    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
                                                    100,000                                                               26,000
    保额度合计(B3)                                                余额合计(B4)
                                                                                    浙江华峰氨纶股份有限公司 2014 年半年度报告全文公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                             报告期内担保实际发生额合
                                                                 0                                                            19,200
    (A1+B1)                                                            计(A2+B2)
    报告期末已审批的担保额度合                                           报告期末实际担保余额合计
                                                      100,000                                                                 26,000
    计(A3+B3)                                                          (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                                   12.79%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                                      0直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                                     0务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                                                0
    上述三项担保金额合计(C+D+E)                                                                                                        0
    未到期担保可能承担连带清偿责任说明(如有)                           -
    违反规定程序对外提供担保的说明(如有)                               -采用复合方式担保的具体情况说明3、其他重大合同√ 适用 □ 不适用
                                  合同涉及 合同涉及
    合同订立                          资产的账 资产的评 评估机构                                                               截至报告
           合同订立 合同签订                                             评估基准             交易价格 是否关联
    公司方名                           面价值   估价值 名称(如                        定价原则                        关联关系 期末的执
           对方名称        日期                                          日(如有)         (万元)        交易
    称                             (万元) (万元)       有)                                                              行情况
                                  (如有) (如有)
           南京帝斯
    辽宁华峰              2012 年                                                       苯价+加
           曼东方化
    化工有限              03 月 01                        -                             工费+物            否          无      尚未执行
           工有限公
    公司                  日                                                            流成本
           司4、其他重大交易□ 适用 √ 不适用公司报告期不存在其他重大交易。九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项√ 适用 □ 不适用
                承诺事项                      承诺方                 承诺内容           承诺时间        承诺期限         履行情况股改承诺
                                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文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
                                     华峰集团有限
                                                      避免与公司同
    首次公开发行或再融资时所作承诺       公司、尤小平、                    2003 年 11 月   长期有效           履行中
                                                      业竞争
                                     尤小华
                                                      公司避免与上
                                                      海华峰超纤材
                                     浙江华峰氨纶
                                                      料股份有限公     2010 年 12 月   长期有效           履行中
                                     股份有限公司
                                                      司发生同业竞
                                                      争、关联交易
                                                      承诺从签署日其他对公司中小股东所作承诺
                                                      至上市公司本
                                     华峰集团有限                                      2013 年 11 月 20
                                                      次非公开发行
                                     公司、尤小平先                                    日至上市公司
                                                      完毕之日,承诺 2013 年 11 月                        履行中
                                     生及其家族相                                      本次非公开发
                                                      人不在二级市
                                     关成员                                            行完毕之日
                                                      场出售持有的
                                                      上市公司股票
    承诺是否及时履行                     是十、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十一、处罚及整改情况□ 适用 √ 不适用公司报告期不存在处罚及整改情况。十二、其他重大事项的说明√ 适用 □ 不适用1、公司―关于公开发行公司债券‖于2013年7月获得证监会核准批文,截止2014年6月30日公司未公开发行债券,该批文已失效。2、公司2013年第二次临时股东大会审议通过了《关于公司本次非公开发行股票发行方案的议案》等相关议案(具体内容详见2013年11月15日巨潮资讯网),拟向不超过十名特定对象非公开发行股票不超过10000万股(含10000万股),募集资金投向年产60000吨差别化氨纶项目,截至2014年6月30日,本次非公开发行申请已通过中国证券监督管理委员会核准,已取得证监会正式核准文件(具体内容详见2014年4月17日巨潮资讯网)。3、报告期内公司增资全资子公司华峰重庆2亿元,详见2014年6月5日巨潮资讯网。4、报告期内公司与中国铁道科学研究院铁道建筑研究所、上海华峰新材料研发科技有限公司三方就聚氨
                                                                   浙江华峰氨纶股份有限公司 2014 年半年度报告全文酯固化道床项目的技术研发、产业化推广与应用等有关事宜,签订合作协议(具体内容详见2014年5月14日巨潮资讯网)。
                                  第六节 股份变动及股东情况一、股份变动情况
                                                                                                                   单位:股
                            本次变动前                     本次变动增减(+,-)                       本次变动后
                                                                  公积金转
                          数量        比例      发行新股   送股                其他       小计         数量        比例
                                                                     股
                         74,380,35                                                                   71,702,89
    一、有限售条件股份                    10.07%                                 -2,677,463 -2,677,463                  9.71%
                                 9                                                                            6
                         74,380,35                                                                   71,702,89
    3、其他内资持股                       10.07%                                 -2,677,463 -2,677,463                  9.71%
                                 9                                                                            6
                         74,380,35                                                                   71,702,89
    其中:境内自然人持股                  10.07%                                 -2,677,463 -2,677,463                  9.71%
                                 9                                                                            6
                         664,019,6                                                                   666,697,1
    二、无限售条件股份                    89.93%                                 2,677,463 2,677,463                   90.29%
                                 41                                                                           04
                         664,019,6                                                                   666,697,1
    1、人民币普通股                       89.93%                                 2,677,463 2,677,463                   90.29%
                                 41                                                                           04
                         738,400,0                                                                   738,400,0
    三、股份总数                          100.00%                                         0          0                 100.00%
                                 00                                                                           00股份变动的原因√ 适用 □ 不适用董事、监事限售股解禁。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
                                                                      浙江华峰氨纶股份有限公司 2014 年半年度报告全文二、公司股东数量及持股情况
                                                                                                              单位:股
                                                             报告期末表决权恢复的优先
    报告期末普通股股东总数                              54,492                                                         0
                                                             股股东总数(如有) 参见注 8)
                                     持股 5%以上的股东或前 10 名股东持股情况
                                                             报告期 持有有 持有无            质押或冻结情况
                                                   报告期
                                                             内增减 限售条 限售条
    股东名称       股东性质         持股比例      末持股
                                                             变动情 件的股 件的股        股份状态        数量
                                                    数量
                                                                 况   份数量 份数量
    华峰集团有限公                                     238,680                     238,680
                 境内非国有法人           32.32%             0             0
    司                                                    ,000                        ,000
                                                   73,436,            55,077, 18,359,
    尤小平           境内自然人                9.95%             0
                                                      000                000      000
                                                   9,995,0            7,496,2 2,498,7
    陈林真           境内自然人                1.35%             0
                                                       50                 87       63中国人寿保险股
    份有限公司-分                                     7,537,8 7,537,8             7,537,8
                 其他                      1.02%                           0
    红-个人分红                                           56 56                       56-005L-FH002 深
                                                   6,830,0            5,122,5 1,707,5
    杨从登           境内自然人                0.92%             0
                                                       00                 00       00中国工商银行-
    东吴嘉禾优势精                                     6,537,4 1,444,4             6,537,4
                 其他                      0.89%                           0
    选混合型开放式                                         22 57                       22证券投资基金
                                                   6,399,9                     6,399,9
    尤小华           境内自然人                0.87%             0             0
                                                       03                          03
                                                   4,600,0                     4,600,0
    尤金焕           境内自然人                0.62%             0             0
                                                       00                          00华夏银行股份有
    限公司-东吴行                                     4,398,2 1,698,2             4,398,2
                 其他                      0.60%                           0
    业轮动股票型证                                         18 41                       18券投资基金中国银行股份有
    限公司-华泰柏                                     3,508,8 3,508,8             3,508,8
                 其他                      0.48%                           0
    瑞积极成长混合                                         93 93                       93型证券投资基金上述股东关联关系或一致行动的
                                  华峰集团、尤小平、陈林真、尤小华、尤金焕存在关联关系,为一致行动人。说明
                                                                 浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                         前 10 名无限售条件股东持股情况
                                                                                          股份种类
              股东名称                   报告期末持有无限售条件股份数量
                                                                                  股份种类           数量
    华峰集团有限公司                                                    238,680,000 人民币普通股         238,680,000
    尤小平                                                               18,359,000 人民币普通股          18,359,000中国人寿保险股份有限公司-分
                                                                      7,537,856 人民币普通股           7,537,856红-个人分红-005L-FH002 深中国工商银行-东吴嘉禾优势精
                                                                      6,537,422 人民币普通股           6,537,422选混合型开放式证券投资基金
    尤小华                                                                6,399,903 人民币普通股           6,399,903
    尤金焕                                                                4,600,000 人民币普通股           4,600,000华夏银行股份有限公司-东吴行
                                                                      4,398,218 人民币普通股           4,398,218业轮动股票型证券投资基金中国银行股份有限公司-华泰柏
                                                                      3,508,893 人民币普通股           3,508,893瑞积极成长混合型证券投资基金招商银行股份有限公司-光大保
    德信优势配置股票型证券投资基                                          3,372,823 人民币普通股           3,372,823金
    杨清文                                                                3,100,000 人民币普通股           3,100,000前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和
                                 华峰集团、尤小平、尤小华、尤金焕存在关联关系,为一致行动人。前 10 名股东之间关联关系或一致行动的说明公司股东在报告期内是否进行约定购回交易□ 是 √ 否公司股东在报告期内未进行约定购回交易。三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更□ 适用 √ 不适用公司报告期实际控制人未发生变更。
                                                              浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                   第七节 优先股相关情况一、报告期内优先股的发行与上市情况□ 适用 √ 不适用二、公司优先股股东数量及持股情况□ 适用 √ 不适用三、优先股回购或转换情况□ 适用 √ 不适用四、优先股表决权的恢复、行使情况□ 适用 √ 不适用注:报告期内存在优先股表决权恢复的,公司应当披露相关表决权的恢复、行使情况。五、优先股所采取的会计政策及理由□ 适用 √ 不适用注:公司应当披露对优先股采取的会计政策及理由,财务报表及附注中的相关内容应当按照中国证监会制定的有关财务报告规定进行编制。
                                                                            浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                            第八节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动√ 适用 □ 不适用
                                                                                     期初被授 本期被授
                                                本期增持 本期减持
                                   期初持股                               期末持股 予的限制 予的限制 期末被授予的限制
    姓名         职务    任职状态                股份数量 股份数量
                                   数(股)                               数(股) 性股票数 性股票数 性股票数量(股)
                                                (股)       (股)
                                                                                     量(股) 量(股)
    尤小平     董事         现任       73,436,000            0            0 73,436,000          0        0                 0
    林建一     董事         现任               0             0            0          0          0        0                 0
           董事长、董
    杨从登                  现任        6,830,000            0            0 6,830,000           0        0                 0
           事
           副董事长、
    陈林真               现任           9,995,050            0            0 9,995,050           0        0                 0
           董事
           总经理、董
    潘基础     事、财务负 现任                 0             0            0          0          0        0                 0
           责人
    张建平     独立董事 现任                   0             0            0          0          0        0                 0
    刘学       独立董事 现任                   0             0            0          0          0        0                 0
    端小平     独立董事 现任                   0             0            0          0          0        0                 0
           监事会主
    胡永快                  现任               0             0            0          0          0        0                 0
           席
    卓锐棉     监事         现任        2,015,859            0            0 2,015,859           0                          0
    费长书     监事         现任               0             0            0          0          0        0                 0
    张其斌     监事         现任               0             0            0          0          0        0                 0
    李娟       监事         现任               0             0            0          0          0        0                 0
    席青       副总经理 现任            2,925,000            0            0 2,925,000           0        0                 0
    蔡开成     财务总监 离任                   0             0            0          0          0        0                 0
    徐宁       副总经理 现任                   0             0            0          0          0        0                 0
    尤飞煌     副总经理 现任                   0             0            0          0          0        0                 0
           董事会秘
    陈章良                  现任               0             0            0          0          0        0                 0
           书、董事
    于志立     副总经理 现任                   0             0            0          0          0        0                 0
    合计       -            -          95,603,862            0            0 95,603,862          0        0                 0
                                                                    浙江华峰氨纶股份有限公司 2014 年半年度报告全文二、公司董事、监事、高级管理人员变动情况√ 适用 □ 不适用
    姓名           担任的职务          类型        日期                               原因
                                               2014 年 02 月 14
    蔡开成          财务总监         离任                             个人原因
                                               日
                                               2014 年 03 月 29
    潘基础          财务负责人       聘任                             兼任财务负责人
                                               日
                                                           浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                     第九节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:浙江华峰氨纶股份有限公司
                                                                                                    单位:元
                  项目                   期末余额                                期初余额流动资产:
    货币资金                                        235,008,497.30                           82,047,161.05
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                        323,076,127.95                          642,574,864.90
    应收账款                                        375,331,489.94                          243,994,264.25
    预付款项                                          7,509,265.62                           43,077,095.72
    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                                        3,532,006.63                            1,767,460.40
    买入返售金融资产
    存货                                            288,627,305.07                          263,140,381.63
    一年内到期的非流动资产
    其他流动资产                                        922,272.82
    流动资产合计                                        1,234,006,965.33                        1,276,601,227.95
                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产             1,003,732,654.77                       980,978,566.61
    在建工程              224,937,147.94                        151,860,551.42
    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              286,214,242.47                        237,149,338.82
    开发支出
    商誉
    长期待摊费用            1,149,982.00                          1,162,470.40
    递延所得税资产         13,205,615.09                         23,197,909.28
    其他非流动资产        309,659,453.59                        106,408,510.41
    非流动资产合计           1,838,899,095.86                     1,500,757,346.94
    资产总计                 3,072,906,061.19                     2,777,358,574.89流动负债:
    短期借款              392,505,237.96                        427,363,254.61
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债                   0.00                          553,723.45
    应付票据               38,979,403.00                         11,436,395.00
    应付账款              120,425,797.82                        151,592,343.31
    预收款项                2,047,672.41                         20,901,697.72
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           16,795,425.31                         44,420,089.37
    应交税费               30,422,523.97                         31,788,246.53
                                          浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    应付利息                           698,637.13                           902,901.45
    应付股利
    其他应付款                      17,138,738.88                          2,124,228.74
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                        619,013,436.48                        691,082,880.18非流动负债:
    长期借款                       360,000,000.00                        168,000,000.00
    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                  60,372,500.00                         58,372,500.00
    非流动负债合计                      420,372,500.00                        226,372,500.00
    负债合计                           1,039,385,936.48                       917,455,380.18所有者权益(或股东权益):
    实收资本(或股本)             738,400,000.00                        738,400,000.00
    资本公积                         7,798,000.00                          7,798,000.00
    减:库存股
    专项储备
    盈余公积                       202,508,751.02                        202,508,751.02
    一般风险准备
    未分配利润                    1,084,813,373.69                       911,196,443.69
    外币报表折算差额
    归属于母公司所有者权益合计         2,033,520,124.71                     1,859,903,194.71
    少数股东权益
    所有者权益(或股东权益)合计       2,033,520,124.71                     1,859,903,194.71负债和所有者权益(或股东权益)总
                                   3,072,906,061.19                     2,777,358,574.89计
                                                               浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    法定代表人:杨从登                   主管会计工作负责人:潘基础                        会计机构负责人:孙洁2、母公司资产负债表编制单位:浙江华峰氨纶股份有限公司
                                                                                                        单位:元
                 项目                        期末余额                                期初余额流动资产:
    货币资金                                             101,401,226.90                           41,887,612.02
    交易性金融资产
    应收票据                                             323,076,127.95                          642,574,864.90
    应收账款                                             375,331,489.94                          243,994,264.25
    预付款项                                               7,509,265.62                           43,077,095.72
    应收利息
    应收股利
    其他应收款                                            81,781,534.93                           24,007,705.34
    存货                                                 288,627,305.07                          263,140,381.63
    一年内到期的非流动资产
    其他流动资产                                             922,272.82                                     0.00
    流动资产合计                                            1,178,649,223.23                        1,258,681,923.86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                                         400,000,000.00                          200,000,000.00
    投资性房地产
    固定资产                                             976,995,232.05                          975,429,204.76
    在建工程                                               6,789,626.05                           66,024,865.94
    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                                              33,926,772.53                           33,798,889.13
    开发支出
    商誉
                                    浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    长期待摊费用                1,149,982.00                          1,162,470.40
    递延所得税资产              9,944,169.08                          9,944,169.08
    其他非流动资产
    非流动资产合计               1,428,805,781.71                     1,286,359,599.31
    资产总计                     2,607,455,004.94                     2,545,041,523.17流动负债:
    短期借款                  392,505,237.96                        427,363,254.61
    交易性金融负债                       0.00                          553,723.45
    应付票据
    应付账款                  115,079,252.53                        148,776,367.61
    预收款项                    2,047,672.41                         20,901,697.72
    应付职工薪酬               15,925,553.71                         44,238,679.37
    应交税费                   43,950,871.14                         26,202,297.55
    应付利息                      698,637.13                           604,234.78
    应付股利
    其他应付款                  2,130,732.72                         27,693,152.55
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                  572,337,957.60                        696,333,407.64非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债              5,372,500.00                          5,372,500.00
    非流动负债合计                  5,372,500.00                          5,372,500.00
    负债合计                      577,710,457.60                        701,705,907.64所有者权益(或股东权益):
    实收资本(或股本)        738,400,000.00                        738,400,000.00
    资本公积                    7,798,000.00                          7,798,000.00
    减:库存股
    专项储备
                                                               浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    盈余公积                                            202,508,751.02                          202,508,751.02
    一般风险准备
    未分配利润                                         1,081,037,796.32                         894,628,864.51
    外币报表折算差额
    所有者权益(或股东权益)合计                            2,029,744,547.34                        1,843,335,615.53负债和所有者权益(或股东权益)总
                                                        2,607,455,004.94                        2,545,041,523.17计
    法定代表人:杨从登                   主管会计工作负责人:潘基础                        会计机构负责人:孙洁3、合并利润表编制单位:浙江华峰氨纶股份有限公司
                                                                                                        单位:元
                  项目                       本期金额                                上期金额
    一、营业总收入                                          1,186,800,913.61                        1,138,384,397.72
    其中:营业收入                                     1,186,800,913.61                        1,138,384,397.72
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                           942,844,628.15                         1,054,586,401.71
    其中:营业成本                                      815,774,443.87                          945,152,333.15
           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                                  8,747,841.03                             7,580,809.11
           销售费用                                       13,612,315.41                           14,842,791.87
           管理费用                                       80,983,467.52                           72,180,842.03
           财务费用                                       17,544,489.28                           11,417,101.85
           资产减值损失                                    6,182,071.04                            3,412,523.70
    加:公允价值变动收益(损失以
                                                             553,723.45―-‖号填列)
                                                                  浙江华峰氨纶股份有限公司 2014 年半年度报告全文
            投资收益(损失以―-‖号填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以―-‖号填列)
    三、营业利润(亏损以―-‖号填列)                          244,510,008.91                           83,797,996.01
       加:营业外收入                                         5,663,266.86                            7,866,646.62
       减:营业外支出                                         1,188,869.61                            1,152,690.65
            其中:非流动资产处置损
                                                                  2,068.70                                4,302.50失四、利润总额(亏损总额以―-‖号填
                                                            248,984,406.16                           90,511,951.98列)
       减:所得税费用                                        38,447,476.16                           10,297,812.46
    五、净利润(净亏损以―-‖号填列)                          210,536,930.00                           80,214,139.52
       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                           210,536,930.00                           80,214,139.52
       少数股东损益
    六、每股收益:                                     --                                      --
       (一)基本每股收益                                             0.29                                     0.11
       (二)稀释每股收益                                             0.29                                     0.11七、其他综合收益
    八、综合收益总额                                            210,536,930.00                           80,214,139.52
       归属于母公司所有者的综合收益
                                                            210,536,930.00                           80,214,139.52总额
       归属于少数股东的综合收益总额
    法定代表人:杨从登                      主管会计工作负责人:潘基础                        会计机构负责人:孙洁4、母公司利润表编制单位:浙江华峰氨纶股份有限公司
                                                                                                           单位:元
                 项目                           本期金额                                上期金额
    一、营业收入                                               1,186,800,913.61                        1,138,384,397.72
       减:营业成本                                         815,774,443.87                          945,152,333.15
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文
           营业税金及附加                                    8,747,841.03                          7,580,809.11
           销售费用                                         13,612,315.41                         14,842,791.87
           管理费用                                         68,431,209.47                         65,836,138.12
           财务费用                                         17,603,125.28                         11,423,690.80
           资产减值损失                                      6,056,222.58                          3,412,290.32
       加:公允价值变动收益(损失以
                                                              553,723.45―-‖号填列)
           投资收益(损失以―-‖号填列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以―-‖号填列)                         257,129,479.42                         90,136,344.35
       加:营业外收入                                        5,663,266.86                          7,703,146.62
       减:营业外支出                                        1,188,869.61                          1,142,690.65
           其中:非流动资产处置损失三、利润总额(亏损总额以―-‖号填
                                                           261,603,876.67                         96,696,800.32列)
       减:所得税费用                                       38,274,944.86                         10,297,812.46
    四、净利润(净亏损以―-‖号填列)                         223,328,931.81                         86,398,987.86
    五、每股收益:                                     --                                    --
       (一)基本每股收益
       (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                           223,328,931.81                         86,398,987.86
    法定代表人:杨从登                      主管会计工作负责人:潘基础                      会计机构负责人:孙洁5、合并现金流量表编制单位:浙江华峰氨纶股份有限公司
                                                                                                       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                        964,987,427.99                        846,231,487.22
       客户存款和同业存放款项净增加额
       向中央银行借款净增加额
                                         浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                      58,270.84                         3,601,037.96
    收到其他与经营活动有关的现金    32,476,685.55                        20,777,181.80
    经营活动现金流入小计                997,522,384.38                       870,609,706.98
    购买商品、接受劳务支付的现金   336,620,510.51                       524,273,093.02
    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
                                    100,338,107.92                        75,859,864.17金
    支付的各项税费                 101,918,839.13                        49,985,685.66
    支付其他与经营活动有关的现金    42,429,551.78                        26,572,383.70
    经营活动现金流出小计                581,307,009.34                       676,691,026.55
    经营活动产生的现金流量净额          416,215,375.04                       193,918,680.43二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他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     2,000,000.00                        57,000,000.00
    投资活动现金流入小计                  2,000,000.00                        57,000,000.00
    购建固定资产、无形资产和其他
                                    367,991,568.59                       197,461,533.36长期资产支付的现金
                                                               浙江华峰氨纶股份有限公司 2014 年半年度报告全文
       投资支付的现金                                    200,000,000.00                                    0.00
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金
    投资活动现金流出小计                                     567,991,568.59                         197,461,533.36
    投资活动产生的现金流量净额                               -565,991,568.59                        -140,461,533.36三、筹资活动产生的现金流量:
       吸收投资收到的现金                                200,000,000.00                                    0.00
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                                601,966,947.10                         316,874,863.60
       发行债券收到的现金
       收到其他与筹资活动有关的现金                         9,330,000.00                         70,032,500.00
    筹资活动现金流入小计                                     811,296,947.10                         386,907,363.60
       偿还债务支付的现金                                453,858,907.83                         434,953,494.47
       分配股利、利润或偿付利息支付
                                                          54,101,599.08                          11,126,492.33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                       29,744,220.00                          14,624,550.00
    筹资活动现金流出小计                                     537,704,726.91                         460,704,536.80
    筹资活动产生的现金流量净额                               273,592,220.19                          -73,797,173.20四、汇率变动对现金及现金等价物的
                                                             254,734.21                            -355,200.32影响
    五、现金及现金等价物净增加额                             124,070,760.85                          -20,695,226.45
       加:期初现金及现金等价物余额                       68,876,242.55                          55,410,781.37
    六、期末现金及现金等价物余额                             192,947,003.40                          34,715,554.92
    法定代表人:杨从登                    主管会计工作负责人:潘基础                       会计机构负责人:孙洁6、母公司现金流量表编制单位:浙江华峰氨纶股份有限公司
                                                                                                       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:
                                          浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    销售商品、提供劳务收到的现金   964,987,427.99                        846,231,487.22
    收到的税费返还                      58,270.84                          3,601,037.96
    收到其他与经营活动有关的现金     6,889,325.90                         20,606,305.79
    经营活动现金流入小计                971,935,024.73                        870,438,830.97
    购买商品、接受劳务支付的现金   353,410,624.08                        524,273,093.02
    支付给职工以及为职工支付的现
                                     96,025,368.69                         74,700,190.74金
    支付的各项税费                  98,366,074.23                         48,054,506.13
    支付其他与经营活动有关的现金    53,966,930.60                         25,544,864.04
    经营活动现金流出小计                601,768,997.60                        672,572,653.93
    经营活动产生的现金流量净额          370,166,027.13                        197,866,177.04二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他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    35,000,000.00
    投资活动现金流入小计                 35,000,000.00
    购建固定资产、无形资产和其他
                                       8,405,711.07                        18,176,142.75长期资产支付的现金
    投资支付的现金                 200,000,000.00
    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    47,000,000.00                         64,000,000.00
    投资活动现金流出小计                255,405,711.07                         82,176,142.75
    投资活动产生的现金流量净额          -220,405,711.07                       -82,176,142.75三、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             409,966,947.10                        316,874,863.60
    发行债券收到的现金
    收到其他与筹资活动有关的现金   139,330,000.00                         17,032,500.00
    筹资活动现金流入小计                549,296,947.10                        333,907,363.60
    偿还债务支付的现金             453,858,907.83                        434,953,494.47
                                                                       浙江华峰氨纶股份有限公司 2014 年半年度报告全文
       分配股利、利润或偿付利息支付
                                                                46,609,474.66                                   11,126,492.33的现金
       支付其他与筹资活动有关的现金                            159,744,220.00                                   14,624,550.00
    筹资活动现金流出小计                                           660,212,602.49                                460,704,536.80
    筹资活动产生的现金流量净额                                     -110,915,655.39                              -126,797,173.20四、汇率变动对现金及现金等价物的
                                                                   254,734.21                                     -355,200.32影响
    五、现金及现金等价物净增加额                                    39,099,394.88                                   -11,462,339.23
       加:期初现金及现金等价物余额                             32,147,612.02                                   43,833,229.33
    六、期末现金及现金等价物余额                                    71,247,006.90                                   32,370,890.10
    法定代表人:杨从登                            主管会计工作负责人:潘基础                              会计机构负责人:孙洁7、合并所有者权益变动表编制单位:浙江华峰氨纶股份有限公司本期金额
                                                                                                                     单位:元
                                                                       本期金额
                                                    归属于母公司所有者权益
             项目                                                                                      少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                            其他      权益        益合计
                                         积        股     备      积       险准备    利润
                             股本)
                             738,400 7,798,00                   202,508             911,196,                        1,859,903,一、上年年末余额
                              ,000.00     0.00                   ,751.02             443.69                            194.71
       加:会计政策变更
           前期差错更正
           其他
                             738,400 7,798,00                   202,508             911,196,                        1,859,903,二、本年年初余额
                              ,000.00     0.00                   ,751.02             443.69                            194.71
    三、本期增减变动金额(减少                                                          173,616,                       173,616,93
    以―-‖号填列)                                                                     930.00                              0.00
                                                                                    210,536,                       210,536,93(一)净利润
                                                                                     930.00                              0.00(二)其他综合收益
                                                                                    210,536,                       210,536,93上述(一)和(二)小计
                                                                                     930.00                              0.00(三)所有者投入和减少资本
                                                                       浙江华峰氨纶股份有限公司 2014 年半年度报告全文1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                   -36,920,                   -36,920,00(四)利润分配
                                                                                    000.00                         0.00
    1.提取盈余公积                                                                        0.00                        0.002.提取一般风险准备
    3.对所有者(或股东)的分                                                          -36,920,                   -36,920,00
    配                                                                                  000.00                         0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                738,400 7,798,00                202,508            1,084,81                   2,033,520,四、本期期末余额
                                ,000.00     0.00                ,751.02            3,373.69                      124.71上年金额
                                                                                                                单位:元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目               实收资                                                               少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                        其他    权益     益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                738,400 7,798,00                173,871            736,911,                   1,656,980,一、上年年末余额
                                ,000.00     0.00                ,602.29             220.68                       822.97
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
           前期差错更正
                                                                 浙江华峰氨纶股份有限公司 2014 年半年度报告全文
          其他
                             738,400 7,798,00               173,871        736,911,                  1,656,980,二、本年年初余额
                             ,000.00     0.00                ,602.29         220.68                     822.97
    三、本期增减变动金额(减少                                                 6,374,13                  6,374,139.
    以―-‖号填列)                                                               9.52                         52
                                                                           80,214,1                 80,214,139(一)净利润
                                                                              39.52                         .52(二)其他综合收益
                                                                           80,214,1                 80,214,139上述(一)和(二)小计
                                                                              39.52                         .52(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                           -73,840,                 -73,840,00(四)利润分配
                                                                             000.00                       0.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                  -73,840,                 -73,840,00
    配                                                                           000.00                       0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             738,400 7,798,00               173,871        743,285,                  1,663,354,四、本期期末余额
                             ,000.00     0.00                ,602.29         360.20                     962.49
    法定代表人:杨从登                        主管会计工作负责人:潘基础                     会计机构负责人:孙洁
                                                                   浙江华峰氨纶股份有限公司 2014 年半年度报告全文8、母公司所有者权益变动表编制单位:浙江华峰氨纶股份有限公司本期金额
                                                                                                              单位:元
                                                                    本期金额
              项目              实收资本                                              一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                               准备       润          益合计
                              738,400,00 7,798,000.                     202,508,75            894,628,86 1,843,335,一、上年年末余额
                                     0.00         00                           1.02                    4.51     615.53
       加:会计政策变更
           前期差错更正
           其他
                              738,400,00 7,798,000.                     202,508,75            894,628,86 1,843,335,二、本年年初余额
                                     0.00         00                           1.02                    4.51     615.53
    三、本期增减变动金额(减少                                                                    186,408,93 186,408,93
    以―-‖号填列)                                                                                       1.81       1.81
                                                                                              223,328,93 223,328,93(一)净利润
                                                                                                       1.81       1.81(二)其他综合收益
                                                                                              223,328,93 223,328,93上述(一)和(二)小计
                                                                                                       1.81       1.81(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                               -36,920,00 -36,920,00(四)利润分配
                                                                                                       0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                                               -36,920,00 -36,920,003.对所有者(或股东)的分配
                                                                                                       0.00       0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)
                                                                   浙江华峰氨纶股份有限公司 2014 年半年度报告全文3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               738,400,00 7,798,000.                    202,508,75             1,081,037, 2,029,744,四、本期期末余额
                                     0.00         00                           1.02               796.32        547.34上年金额
                                                                                                              单位:元
                                                                    上年金额
              项目             实收资本                                               一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                              准备       润          益合计
                               738,400,00 7,798,000.                    173,871,60            710,734,52 1,630,804,一、上年年末余额
                                     0.00         00                           2.29                    5.94     128.23
       加:会计政策变更
           前期差错更正
           其他
                               738,400,00 7,798,000.                    173,871,60            710,734,52 1,630,804,二、本年年初余额
                                     0.00         00                           2.29                    5.94     128.23
    三、本期增减变动金额(减少以                                                                  12,558,987 12,558,987
    ―-‖号填列)                                                                                          .86        .86
                                                                                              86,398,987 86,398,987(一)净利润
                                                                                                        .86        .86(二)其他综合收益
                                                                                              86,398,987 86,398,987上述(一)和(二)小计
                                                                                                        .86        .86(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                               -73,840,00 -73,840,00(四)利润分配
                                                                                                       0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                  浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                                                                            -73,840,00 -73,840,003.对所有者(或股东)的分配
                                                                                                 0.00        0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              738,400,00 7,798,000.                     173,871,60         723,293,51 1,643,363,四、本期期末余额
                                    0.00          00                          2.29               3.80     116.09
    法定代表人:杨从登                         主管会计工作负责人:潘基础                     会计机构负责人:孙洁三、公司基本情况浙江华峰氨纶股份有限公司(以下简称―公司‖或―本公司‖)是经浙江省人民政府浙证委[1999] 73号文批准,由华峰集团有限公司(原名为温州华峰工业集团有限公司)和尤小平等19个自然人共同发起设立的股份有限公司,注册资本6,000万元(每股面值人民币1元)。公司于1999年12月15日在浙江省工商行政管理局登记注册,取得注册号为3300001006280的企业法人营业执照。经过历次增资,截至2003年7月31日,注册资本为10,650万元。经中国证券监督管理委员会证监发行字[2006]52号文核准,公司于2006年8月向社会公开发行人民币普通股(A股)3,550万股,增加注册资本3,550万元,增加后的注册资本为人民币14,200万元,并于2006年9月19日办理工商变更登记。根据公司2006年度股东大会决议,公司以资本公积金向全体股东每10股转增3股,增加注册资本人民币4,260万元,变更后的注册资本为人民币18,460万元,业经立信会计师事务所有限公司审验,出具了信会师报字(2007)第11446号验资报告,并于2007年5月23日办理工商变更登记。根据公司2007年度股东大会决议,公司向全体股东每10股送5股红股,并以资本公积金每10股转增5股,增加注册资本人民币18,460万元,变更后的注册资本为人民币36,920万元,业经立信会计师事务所有限公司审验,出具了信会师报字(2008)第11660号验资报告,并于2008年6月13日办理工商变更登记。根据公司2009年度股东大会决议,公司向全体股东每10股送8.5股红股,并以资本公积金每10股转增1.5股,增加注册资本人民币36,920万元,变更后的注册资本为人民币73,840万元,业经立信会计师事务所有限公司审验,出具了信会师报字(2010)第24384号验资报告,并于2010年6月10日办理工商变更登记。截至2014年6月30日,本公司累计发行股本总数73,840万股,公司注册资本为73,840万元。经营范围为:氨纶产品的加工制造、销售、技术开发(涉及许可证经营的凭许可证经营),以及代理氨纶相关设备及产品的进出口业务。公司注册地:浙江省瑞安市莘塍镇工业园区;总部办公地:浙江省瑞安经济开发区开发区大道1788号。截至2014年6月30日,公司直接或间接控制的子公司或分公司包括:1、辽宁华峰化工有限公司(以下简称―辽宁华峰‖)2、华峰重庆氨纶有限公司(以下简称―华峰重庆‖)
                                                        浙江华峰氨纶股份有限公司 2014 年半年度报告全文四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称―企业会计准则‖)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15 号——财务报告的一般规定》(2010年修订)的披露规定编制财务报表。2、遵循企业会计准则的声明公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财务状况、经营成果、现金流量等有关信息。3、会计期间自公历1月1日至12月31日止为一个会计年度。4、记账本位币采用人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法:无6、分步处置股权至丧失控制权相关的具体会计政策:无7、合并财务报表的编制方法(1)合并财务报表的编制方法1、 合并范围本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。2、 合并程序所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财务报表进行调整。合并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由本公司编制。
                                                      浙江华峰氨纶股份有限公司 2014 年半年度报告全文合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。子公司少数股东应占的权益和损益分别在合并资产负债表中所有者权益项目下和合并利润表中净利润项目下单独列示。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。(1)增加子公司在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表,同时对比较报表的相关项目进行调整,视同合并后的报告主体在以前期间一直存在。在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。通过多次交易分步实现非同一控制下企业合并时,对于购买日之前持有的被购买方的股权,本公司按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益。购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。8、现金及现金等价物的确定标准在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。9、外币业务和外币报表折算(1)外币业务外币业务采用交易发生日的即期汇率作为折算汇率将外币金额折合成人民币记账。外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,由此产生的汇兑差额计入当期损益或资本公积。10、金融工具金融工具包括金融资产、金融负债和权益工具。(1)金融工具的分类管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债;持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。
                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文(2)金融工具的确认依据和计量方法(1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2)持有至到期投资取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。(3)应收款项公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、其他应收款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。(4)可供出售金融资产取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。(5)其他金融负债按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1)所转移金融资产的账面价值;(2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
                                                      浙江华峰氨纶股份有限公司 2014 年半年度报告全文(1)终止确认部分的账面价值;(2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法本公司采用公允价值计量的金融资产和金融负债全部跃市场中的报价。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。(1)可供出售金融资产的减值准备:期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。可供出售权益工具投资发生的减值损失,不得通过损益转回。(2)持有至到期投资的减值准备:持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。11、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                 应收款项余额前五名
    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,如有客观证据表明其已发生减值,按
                                                                       浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                                               预计未来现金流量现值低于其账面价值的差额计提坏账
                                                               准备,计入当期损益。单独测试未发生减值的应收款项,
                                                               将其归入相应组合计提坏账准备。(2)按组合计提坏账准备的应收款项
                               按组合计提坏账准备的计
           组合名称                                                              确定组合的依据
                                          提方法
    组合 1                         账龄分析法                    其他不重大应收款项及经单独测试未发生减值的应收款项
    组合 2                         其他方法                      合并关联方的应收账款、其他应收款组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                         应收账款计提比例                          其他应收款计提比例
    1 年以内(含 1 年)                                            5.00%                                          5.00%
    1-2 年                                                       10.00%                                         10.00%
    2-3 年                                                       30.00%                                         30.00%
    3-4 年                                                       60.00%                                         60.00%
    4-5 年                                                       60.00%                                         60.00%
    5 年以上                                                     100.00%                                        100.00%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的√ 适用 □ 不适用
                    组合名称                                                    方法说明
    组合 2                                          不计提坏账准备(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                          有客观证据表明单项金额虽不重大,但因其发生了特殊减值的应收款项应进行单项计提坏账准备的理由
                                          单项减值测试。
                                          单独进行减值测试,如有客观证据表明其已发生减值,按预计未来现金流量现
    坏账准备的计提方法                        值低于其账面价值的差额计提坏账准备,计入当期损益。单独测试未发生减值
                                          的应收款项,将其归入相应组合计提坏账准备。12、存货(1)存货的分类存货分类为:原材料、在途物资、半成品、库存商品、发出商品、在产品、周转材料等。
                                                              浙江华峰氨纶股份有限公司 2014 年半年度报告全文(2)发出存货的计价方法计价方法: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期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。除有明确证据表明资产负债表日市场价格异常外,存货项目的可变现净值以资产负债表日市场价格为基础确定。(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)投资成本的确定(1)企业合并形成的长期股权投资同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以发行权益性证券作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积中的股本溢价;资本公积中的股本溢价不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的初始投资成本。合并成本为购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。购买方为企业合并而发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。通过多次交易分步实现的非同一
                                                               浙江华峰氨纶股份有限公司 2014 年半年度报告全文控制下企业合并,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本。本公司将合并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。(2)其他方式取得的长期股权投资以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。 在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。(2)后续计量及损益确认(1)后续计量公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。(2)损益确认成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与本公司采用的会计政策及会计期间不一致,按本公司的会计政策及会计期间对被投资单位财务报表进行调整;以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额或摊销额以及有关资产减值准备金额等对被投资单位净利润的影响;对本公司与联营企业及合营企业之间发生的未实现内部交易予以抵销等事项的适当调整后,确认应享有或应负担被投资单位的净利润或净亏损。在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益(通常是指长期应收项目)账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表中的净利润和其他权益变动为基础进行核算。(3)确定对被投资单位具有共同控制、重大影响的依据共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在。投资企业与其他方对被投资单位实施共同控制的,被投资单位为其合营企业。重大影响,是指对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。投资企业能够对被投资单位施加重大影响的,被投资单位为其联营企业。(4)减值测试方法及减值准备计提方法重大影响以下的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额进行确定。除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。长期股权投资减值损失一经确认,不再转回。
                                                               浙江华峰氨纶股份有限公司 2014 年半年度报告全文14、投资性房地产15、固定资产(1)固定资产确认条件固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计年度的有形资产。固定资产在同时满足下列条件时予以确认:(1)与该固定资产有关的经济利益很可能流入企业;(2)该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法(3)各类固定资产的折旧方法固定资产折旧采用年限平均法类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同方式为企业提供经济利益,则选择不同折旧率或折旧方法,分别计提折旧。融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。各类固定资产折旧年限和年折旧率如下:
            类别                  折旧年限(年)             残值率                        年折旧率
    房屋及建筑物                20                                         5.00% 4.75
    机器设备                    10                                         5.00% 9.50
    运输设备                    4-5                                        5.00% 23.75-19.00
    其他设备                    5                                          5.00% 19.00(4)固定资产的减值测试方法、减值准备计提方法公司在每期末判断固定资产是否存在可能发生减值的迹象。固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。固定资产的减值损失一经确认,在以后会计期间不再转回。有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。
                                                              浙江华峰氨纶股份有限公司 2014 年半年度报告全文16、在建工程(1)在建工程的类别在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。(3)在建工程的减值测试方法、减值准备计提方法公司在每期末判断在建工程是否存在可能发生减值的迹象。在建工程存在减值迹象的,估计其可收回金额。有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。在建工程的减值损失一经确认,在以后会计期间不再转回。17、借款费用(1)借款费用资本化的确认原则借款费用,包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。借款费用同时满足下列条件时开始资本化:(1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;(2)借款费用已经发生;(3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费
                                                               浙江华峰氨纶股份有限公司 2014 年半年度报告全文用资本化。(3)暂停资本化期间符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过3个月的,则借款费用暂停资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。(4)借款费用资本化金额的计算方法对于为购建或者生产符合资本化条件的资产而借入的专门借款,以专门借款当期实际发生的借款费用,减去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,来确定借款费用的资本化金额。对于为购建或者生产符合资本化条件的资产而占用的一般借款,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。18、生物资产:无19、油气资产:无20、无形资产(1)无形资产的计价方法(1)公司取得无形资产时按成本进行初始计量外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。(2)后续计量在取得无形资产时分析判断其使用寿命。对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。
                                                                 浙江华峰氨纶股份有限公司 2014 年半年度报告全文(2)使用寿命有限的无形资产的使用寿命估计情况每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。经复核,本年期末无形资产的使用寿命及摊销方法与以前估计未有不同。
             项目                 预计使用寿命                                 依据
    土地使用权               土地证登记使用年限
    专利权                   合同约定使用年限
    软件                     3-5 年
    商标                     10 年(3)使用寿命不确定的无形资产的判断依据截至资产负债表日,本公司没有使用寿命不确定的无形资产。(4)无形资产减值准备的计提对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。对于使用寿命不确定的无形资产,每期末进行减值测试。对无形资产进行减值测试,估计其可收回金额。有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。无形资产的减值损失一经确认,在以后会计期间不再转回。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准公司内部研究开发项目的支出分为研究阶段支出和开发阶段支出。研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。(6)内部研究开发项目支出的核算内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:(1)完成该无形资产以使其能够使用或出售在技术上具有可行性;(2)具有完成该无形资产并使用或出售的意图;(3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文产将在内部使用的,能够证明其有用性;(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。开发阶段的支出,若不满足上列条件的,于发生时计入当期损益。研究阶段的支出,在发生时计入当期损益。21、长期待摊费用长期待摊费用为已经发生但应由本期和以后各期负担的分摊期限在一年以上的各项费用。1、 摊销方法长期待摊费用在受益期内平均摊销。2、 摊销年限经营租赁方式租入的固定资产改良支出,按剩余租赁期与租赁资产尚可使用年限两者中较短的期限平均摊销。22、附回购条件的资产转让:无23、预计负债:无24、股份支付及权益工具:无25、回购本公司股份:无26、收入(1)销售商品收入确认时间的具体判断标准1)国内销售在满足以下条件时,确认收入:a、根据与客户签订的销售合同或订单需求,完成相关产品生产,经客户检验合格,根据取得的出库单和销售清单开具销售发票;b、产品销售收入货款金额已确定,款项已收讫或预计可以收回;c、销
    售产品的单位成本能够合理计算。         2)国外销售在满足以下条件时,确认收入:a、根据与客户签订的出口合同或订单,完成相关产品生产,经检验合格后向海关报关出口,取得报关单,并取得提单(运单);b、产品出口收入货款金额已确定,款项已收讫或预计可以收回,并开具出口销售发票;c、出口产品的单位成本能够合理计算。(2)确认让渡资产使用权收入的依据与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列情况确定让渡资产使用权收入金额:①利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。②使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。
                                                              浙江华峰氨纶股份有限公司 2014 年半年度报告全文27、政府补助(1)类型政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政府补助和与收益相关的政府补助。与资产相关的政府补助,是指企业取得的、用于购建或以其他方式形成长期资产的政府补助,包括购买固定资产或无形资产的财政拨款、固定资产专门借款的财政贴息等。与收益相关的政府补助,是指除与资产相关的政府补助之外的政府补助。(2)会计政策与资产相关的政府补助,确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入;与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,取得时直接计入当期营业外收入。28、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据对于可抵扣暂时性差异确认递延所得税资产,以未来期间很可能取得的用来抵扣可抵扣暂时性差异的应纳税所得额为限。(2)确认递延所得税负债的依据对于应纳税暂时性差异,除特殊情况外,确认递延所得税负债。不确认递延所得税资产或递延所得税负债的特殊情况包括:商誉的初始确认;除企业合并以外的发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)的其他交易或事项。当拥有以净额结算的法定权利,且意图以净额结算或取得资产、清偿负债同时进行时,当期所得税资产及当期所得税负债以抵销后的净额列报。当拥有以净额结算当期所得税资产及当期所得税负债的法定权利,且递延所得税资产及递延所得税负债是与同一税收征管部门对同一纳税主体征收的所得税相关或者是对不同的纳税主体相关,但在未来每一具有重要性的递延所得税资产及负债转回的期间内,涉及的纳税主体意图以净额结算当期所得税资产和负债或是同时取得资产、清偿负债时,递延所得税资产及递延所得税负债以抵销后的净额列报。
                                         浙江华峰氨纶股份有限公司 2014 年半年度报告全文29、经营租赁、融资租赁(1)经营租赁会计处理(2)融资租赁会计处理(3)售后租回的会计处理30、持有待售资产(1)持有待售资产确认标准(2)持有待售资产的会计处理方法31、资产证券化业务32、套期会计33、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否无(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否无(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否无34、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无
                                                                 浙江华峰氨纶股份有限公司 2014 年半年度报告全文(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否35、其他主要会计政策、会计估计和财务报表编制方法五、税项1、公司主要税种和税率
                  税种                                计税依据                              税率
                                         按税法规定计算的销售货物和应税劳
                                         务收入为基础计算销项税额,在扣除当
    增值税                                                                        17%
                                         期允许抵扣的进项税额后,差额部分为
                                         应交增值税
                                         按实际缴纳的营业税、增值税及消费税
    城市维护建设税                                                                7%
                                         计征
    企业所得税                               按应纳税所得额计征                   15%、25%(注 1)
                                         按实际缴纳的营业税、增值税及消费税
    教育费附加                                                                    3%
                                         计征
                                         按实际缴纳的营业税、增值税及消费税
    地方教育费附加                                                                2%
                                         计征各分公司、分厂执行的所得税税率
         注1:公司所得税税率为15%;子公司辽宁华峰所得税税率为25%;华峰重庆所得税税率为15%。2、税收优惠及批文(1)根据《高新技术企业认定管理办法》(国科发火[2008]172号)和《高新技术企业认定管理工作指引》(国科发火[2008]362号)有关规定,浙江省科学技术局、浙江省财政局、浙江省国家税务局、浙江省地方税务局联合颁发《高新技术企业证书》(证书编号GR201033000085),认定公司为高新技术企业,认定有效期为三年,2012年度至2014年度企业所得税税率按照15%执行。
                                                                       浙江华峰氨纶股份有限公司 2014 年半年度报告全文3、其他说明六、企业合并及合并财务报表1、子公司情况全资子公司辽宁华峰、华峰重庆。(1)通过设立或投资等方式取得的子公司
                                                                                                                   单位: 元
                                                                                                                    从母公
                                                                                                                    司所有
                                                                                                                    者权益
                                                                                                                    冲减子
                                                                                                                    公司少
                                                                                                                    数股东
                                                              实质上                                      少数股
                                                                                                                    分担的
                                                              构成对                                      东权益
                                                                                                                    本期亏
                                                    期末实 子公司                                         中用于
    子公司 子公司            业务性 注册资 经营范                          持股比 表决权 是否合 少数股                  损超过
                注册地                              际投资 净投资                                         冲减少
    全称    类型              质      本        围                         例       比例     并报表 东权益             少数股
                                                      额      的其他                                      数股东
                                                                                                                    东在该
                                                              项目余                                      损益的
                                                                                                                    子公司
                                                                额                                        金额
                                                                                                                    年初所
                                                                                                                    有者权
                                                                                                                    益中所
                                                                                                                    享有份
                                                                                                                    额后的
                                                                                                                     余额辽宁华
                                           生产、
    峰化工 全资子                    10,0000            100,000            100.00    100.00
                辽阳     工业              销售化                                         是
    有限公 公司                      000.00             ,000.00                  %       %
                                           工产品司
                                           纶产品
                                           的加工
                                           制造、
    华峰重                                     销售、
    庆氨纶 全资子                    30,0000 及技术     300,000            100.00    100.00
                重庆     工业                                                             是
    有限公 公司                      000.00    开发;   ,000.00                  %       %
    司                                         货物进
                                           出口;
                                           技术进
                                           出口
                                                                    浙江华峰氨纶股份有限公司 2014 年半年度报告全文通过设立或投资等方式取得的子公司的其他说明(2)同一控制下企业合并取得的子公司:无2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体:无3、合并范围发生变更的说明合并报表范围发生变更说明√ 适用 □ 不适用与上年相比本年(期)新增合并单位 1 家,原因为2013年8月,公司新设全资子公司华峰重庆。与上年相比本年(期)减少合并单位家,原因为4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                                 单位: 元
                       名称                                  期末净资产                            本期净利润
    华峰重庆氨纶有限公司                                                    298,568,966.37                     -1,420,475.10七、合并财务报表主要项目注释1、货币资金
                                                                                                                 单位: 元
                                              期末数                                        期初数
          项目
                              外币金额       折算率    人民币金额          外币金额       折算率        人民币金额
    现金:                             --            --        170,252.83          --             --                  48,923.98
    人民币                            --            --        170,252.83          --             --                  48,923.98
    银行存款:                        --            --     192,776,750.57         --             --           69,237,318.57
    人民币                            --            --     183,872,305.18         --             --           68,750,416.56
    日元                          91,999,800.00 0.0608       5,594,967.84
    美元                            537,870.60 6.1528        3,309,410.23         79,835.40 6.0969                  486,748.45
    欧元                                   8.02 8.3946             67.32               18.24 8.4189                    153.56
    其他货币资金:                    --            --      42,061,493.90         --             --           12,760,918.50
    人民币                            --            --      42,061,493.90         --             --           12,760,918.50
    合计                              --            --     235,008,497.30         --             --           82,047,161.05如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明
                                                                      浙江华峰氨纶股份有限公司 2014 年半年度报告全文
        其中受限制的货币资金明细如下:
                     项目                                期末余额                      年初余额
    银行承兑汇票保证金                                            11,907,273.90                  3,430,918.50
    借款保证金                                                                                   9,330,000.00
    质押的定期存款                                                30,154,220.00                   410,000.00
                  合      计                                  42,061,493.90                 13,170,918.50注1:截至2014年6月30日,本公司以人民币410,000.00元的银行定期存单为本公司与中国工商银行股份有限公司瑞安支行签订的日元远期结售汇协议提供质押担保,详见―附注八、承诺事项‖。注2:截至2014年6月30日,本公司以人民币29,744,220.00元的银行定期存单为本公司与中国银行股份有限公司瑞安支行签订的流动资金贷款提供质押担保,详见―附注八、承诺事项‖。注3:截至2014年6月30日,子公司辽宁华峰以人民币11,907,273.90元的银行存款为子公司辽宁华峰在辽阳银行股份有限公司宏伟支行开具的38,979,403.00元银行承兑汇票提供担保,详见―附注八、承诺事项‖。2、交易性金融资产:无3、应收票据(1)应收票据的分类
                                                                                                                  单位: 元
                       种类                                  期末数                               期初数
    银行承兑汇票                                                        323,076,127.95                         642,574,864.90
    合计                                                                323,076,127.95                         642,574,864.90(2)期末已质押的应收票据情况
                                                                                                                  单位: 元
       出票单位                出票日期             到期日                      金额                       备注无(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                  单位: 元
       出票单位                出票日期             到期日                      金额                       备注无说明公司已经背书给其他方但尚未到期的票据
                                                                                                                  单位: 元
                                                                               浙江华峰氨纶股份有限公司 2014 年半年度报告全文
         出票单位           出票日期                           到期日                        金额                    备注
    第一名               2014 年 01 月 24 日         2014 年 07 月 24 日                         10,000,000.00
    第二名               2014 年 05 月 06 日         2014 年 11 月 05 日                          8,000,000.00
    第三名               2014 年 01 月 24 日         2014 年 07 月 24 日                          6,660,000.00
    第四名               2014 年 01 月 28 日         2014 年 07 月 28 日                          4,251,568.00
    第五名               2014 年 03 月 31 日         2014 年 09 月 30 日                          3,000,000.00
    合计                             --                              --                          31,911,568.00               --说明已贴现或质押的商业承兑票据的说明期末已贴现但尚未到期的银行承兑汇票金额为142,411,077.96元。4、应收股利:无5、应收利息:无6、应收账款(1)应收账款按种类披露
                                                                                                                              单位: 元
                                               期末数                                                    期初数
           种类                账面余额                    坏账准备                   账面余额                    坏账准备
                         金额         比例              金额            比例       金额         比例         金额             比例按组合计提坏账准备的应收账款
                       397,401,74                  22,070,251.                   259,975,3                15,981,051.5
    组合 1                                100.00%                            5.55%                 100.00%                          6.15%
                               1.70                            76                   15.82                           7
                       397,401,74                  22,070,251.                   259,975,3                15,981,051.5
    组合小计                              100.00%                            5.55%                 100.00%                          6.15%
                               1.70                            76                   15.82                           7
                       397,401,74                  22,070,251.                   259,975,3                15,981,051.5
    合计                                      --                             --                         --                         --
                               1.70                            76                   15.82                           7应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                              单位: 元
         账龄                             期末数                                                         期初数
                                                                    浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                              账面余额                                            账面余额
                                                     坏账准备                                              坏账准备
                        金额             比例                               金额             比例1 年以内
    其中:                   --                  --         --                   --               --              --
    1 年以内(含 1 年)   392,679,191.66     98.81%       19,633,959.58      250,569,571.05      96.38%        12,528,478.55
    1 年以内小计          392,679,191.66     98.81%       19,633,959.58      250,569,571.05      96.38%        12,528,478.55
    1至2年                  1,681,273.97         0.42%       168,127.40        5,745,925.61       2.21%           574,592.56
    2至3年                   312,095.17          0.08%           93,628.55      557,237.86        0.21%           167,171.36
    3至4年                   979,147.30          0.25%       587,488.38         902,030.50        0.35%           541,218.30
    4至5年                   407,464.38          0.10%       244,478.63           77,400.00       0.03%            46,440.00
    5 年以上                1,342,569.22         0.34%     1,342,569.22        2,123,150.80       0.82%         2,123,150.80
    合计                  397,401,741.70         --       22,070,251.76      259,975,315.82       --           15,981,051.57组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况:无(3)本报告期实际核销的应收账款情况:无(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况:无(5)应收账款中金额前五名单位情况
                                                                                                               单位: 元
         单位名称             与本公司关系            金额                        年限             占应收账款总额的比例
    第一名                非关联方                         18,025,346.01 1 年以内                                      4.54%
    第二名                非关联方                         12,007,425.51 1 年以内                                      3.02%
    第三名                非关联方                         11,788,506.29 1 年以内                                      2.97%
    第四名                非关联方                          9,963,390.41 1 年以内                                      2.51%
    第五名                非关联方                          8,504,456.82 1 年以内                                      2.14%
    合计                               --                  60,289,125.04               --                              15.18%
                                                                            浙江华峰氨纶股份有限公司 2014 年半年度报告全文(6)应收关联方账款情况:无(7)终止确认的应收款项情况:无(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额:无7、其他应收款(1)其他应收款按种类披露
                                                                                                                             单位: 元
                                               期末数                                                  期初数
           种类              账面余额                      坏账准备                  账面余额                      坏账准备
                          金额          比例             金额      比例           金额          比例             金额          比例按组合计提坏账准备的其他应收款
    组合 1                 3,788,344.32 100.00%         256,337.69        6.77% 1,930,927.24        100.00%         163,466.84      8.47%
    组合小计               3,788,344.32 100.00%         256,337.69        6.77% 1,930,927.24        100.00%         163,466.84      8.47%
    合计                   3,788,344.32       --        256,337.69         --     1,930,927.24       --             163,466.84         --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                             单位: 元
                                               期末数                                                   期初数
           账龄                  账面余额                                                 账面余额
                                                                坏账准备                                                坏账准备
                              金额                比例                                   金额          比例1 年以内其中:
    1 年以内(含 1 年)              3,717,901.72 98.14%              185,895.09         1,860,484.64 96.35%                     93,024.24
    1 年以内小计                     3,717,901.72 98.14%              185,895.09         1,860,484.64 96.35%                     93,024.24
    5 年以上                              70,442.60    1.86%              70,442.60           70,442.60    3.65%                 70,442.60
    合计                             3,788,344.32       --            256,337.69         1,930,927.24        --                163,466.84组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款
                                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况:无(3)本报告期实际核销的其他应收款情况:无(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况:无(5)金额较大的其他应收款的性质或内容:无(6)其他应收款金额前五名单位情况
                                                                                                                       单位: 元
                                                                                                     占其他应收款总额的比
         单位名称       与本公司关系                   金额                        年限
                                                                                                                  例
    第一名              非关联方                            2,599,574.59 1 年以内                                           68.62%
    第二名              非关联方                              449,213.44 1 年以内                                           11.86%
    第三名              非关联方                              350,000.00 5 年以上                                            9.24%
    第四名              非关联方                              128,000.00 5 年以上                                            3.38%
    第五名              非关联方                                  60,336.87 1 年以内                                         1.59%
           合计                --                       3,587,124.90                --                                  94.69%(7)其他应收关联方账款情况:无(8)终止确认的其他应收款项情况:无(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额:无(10)报告期末按应收金额确认的政府补助:无8、预付款项(1)预付款项按账龄列示
                                                                                                                       单位: 元
                                    期末数                                                      期初数
    账龄
                           金额                         比例                             金额                          比例
    1 年以内                                6,243,397.74     83.14%                                   37,563,329.59         87.20%
    1至2年                                   654,000.00       8.71%                                    4,901,898.25         11.38%
    2至3年                                                                                              102,391.50           0.24%
    3 年以上                                 611,867.88       8.15%                                     509,476.38           1.18%
                                                                              浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    合计                                          7,509,265.62        --                               43,077,095.72         --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                                        单位: 元
         单位名称              与本公司关系                    金额                      时间               未结算原因
    第一名                     非关联方                              1,387,151.57 1 年以内                未到结算期
    第二名                     非关联方                               849,188.15 1 年以内                 未到结算期
    第三名                     非关联方                               728,153.60 1 年以内                 未到结算期
    第四名                     非关联方                               650,000.00 1-2 年                   未到结算期
    第五名                     非关联方                               464,017.95 1 年以内                 未到结算期
    合计                                  --                         4,078,511.27               --                     --预付款项主要单位的说明(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况:无9、存货(1)存货分类
                                                                                                                        单位: 元
                                           期末数                                                 期初数
         项目
                           账面余额        跌价准备           账面价值           账面余额        跌价准备          账面价值
    原材料                 105,364,320.87                        105,364,320.87     103,865,026.04                 103,865,026.04
    在产品                      5,557,741.31                       5,557,741.31       4,514,882.36                     4,514,882.36
    库存商品               159,499,282.83                        159,499,282.83     140,300,641.87                 140,300,641.87
    周转材料                    6,185,175.40                       6,185,175.40       6,055,593.70                     6,055,593.70
    发出商品                   12,020,784.66                      12,020,784.66       8,404,237.66                     8,404,237.66
    合计                   288,627,305.07                        288,627,305.07     263,140,381.63                 263,140,381.63(2)存货跌价准备:无(3)存货跌价准备情况:无10、其他流动资产
                                                                                                                        单位: 元
                    项目                                       期末数                                 期初数
                                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    待摊费用                                                             922,272.82
                   合计                                              922,272.82其他流动资产说明11、可供出售金融资产:无12、持有至到期投资:无13、长期应收款:无14、对合营企业投资和联营企业投资:无15、长期股权投资:无16、投资性房地产:无17、固定资产(1)固定资产情况
                                                                                                           单位: 元
           项目            期初账面余额                  本期增加                   本期减少         期末账面余额
    一、账面原值合计:         2,187,825,014.59                     100,644,354.33           41,378.00   2,288,427,990.92
    其中:房屋及建筑物          270,221,413.09                          52,845,019.81                     323,066,432.90
      机器设备             1,881,475,882.41                         43,410,037.69                    1,924,885,920.10
      运输工具               12,014,902.71                           2,036,357.43                      14,051,260.14
           其他设备          24,112,816.38                           2,352,939.40        41,378.00     26,424,377.78
            --             期初账面余额       本期新增          本期计提            本期减少         本期期末余额
    二、累计折旧合计:         1,206,846,447.98                         77,888,197.47        39,309.30   1,284,695,336.15
    其中:房屋及建筑物           78,735,479.45                           7,280,175.11                      86,015,654.56
      机器设备             1,102,978,941.98                         68,469,373.93                    1,171,448,315.91
      运输工具                7,274,852.73                            942,997.47                        8,217,850.20
           其他设备          17,857,173.82                           1,195,650.96        39,309.30     19,013,515.48
            --             期初账面余额                                 --                           本期期末余额
    三、固定资产账面净值合计    980,978,566.61                              --                           1,003,732,654.77
    其中:房屋及建筑物          191,485,933.64                              --                            237,050,778.34
      机器设备              778,496,940.43                              --                            753,437,604.19
      运输工具                4,740,049.98                              --                              5,833,409.94
                                                                    浙江华峰氨纶股份有限公司 2014 年半年度报告全文
           其他设备            6,255,642.56                           --                                   7,410,862.30
           其他设备                                                   --
    五、固定资产账面价值合计     980,978,566.61                           --                                1,003,732,654.77
    其中:房屋及建筑物           191,485,933.64                           --                                 237,050,778.34
       机器设备              778,496,940.43                           --                                 753,437,604.19
       运输工具                4,740,049.98                           --                                   5,833,409.94
           其他设备            6,255,642.56                           --                                   7,410,862.30本期折旧额 77,888,197.47 元;本期由在建工程转入固定资产原价为 31,848,404.93 元。(2)暂时闲置的固定资产情况:无(3)通过融资租赁租入的固定资产:无(4)通过经营租赁租出的固定资产:无(5)期末持有待售的固定资产情况:无(6)未办妥产权证书的固定资产情况
                   项目                          未办妥产权证书原因                        预计办结产权证书时间年产 15000 吨耐高温薄型面料专用高回 部分老产房要与新投产的 15000 吨项目
                                                                                不确定
    弹氨纶技改项目                         完成后一同办理,办理周期较长。固定资产说明期末固定资产中有原值为 143,432,482.00元的房屋建筑物未办妥产权证书。18、在建工程(1)在建工程情况
                                                                                                              单位: 元
                                              期末数                                           期初数
            项目
                              账面余额        减值准备     账面价值         账面余额         减值准备      账面价值
    东山新员工宿舍项目                                                         31,848,404.93                  31,848,404.93
    年产 23 万吨苯深加工项目    168,614,037.89               168,614,037.89 82,775,132.05                     82,775,132.05
    年产 6 万吨差别化氨纶项目    49,533,484.00                49,533,484.00     3,060,553.43                   3,060,553.43
    其他项目                      6,789,626.05                 6,789,626.05 34,176,461.01                     34,176,461.01
    合计                        224,937,147.94               224,937,147.94 151,860,551.42                   151,860,551.42
                                                                                    浙江华峰氨纶股份有限公司 2014 年半年度报告全文(2)重大在建工程项目变动情况
                                                                                                                                    单位: 元
                                                                                                  其中:本
                                                                 工程投                 利息资               本期利
    项目名                            本期增    转入固     其他减              工程进                期利息                   资金来
            预算数    期初数                                     入占预                 本化累               息资本                  期末数
    称                                加      定资产      少                   度                  资本化                     源
                                                                 算比例                 计金额               化率
                                                                                                   金额东山新
                      31,848,4               31,848,4                                                                  自有资
    员工宿                                                                      100.00%
                         04.93                 04.93                                                                   金舍项目年产 23
                                                                                                                       自有资
    万吨苯                82,775,1 85,838,9                                                 10,212,4 7,193,45                           168,614,
                                                                            80.00%                            2.00% 金及银
    深加工                   32.05       05.84                                                79.96       7.75                            037.89
                                                                                                                       行借款项目年产 6 万
    吨差别                3,060,55 46,472,9                                                                                自有资       49,533,4
                                                                            35.00%
    化氨纶                      3.43     30.57                                                                             金              84.00项目
                      117,684, 132,311, 31,848,4                                        10,212,4 7,193,45                           218,147,
    合计                                                                --         --                              --            --
                        090.41      836.41     04.93                                      79.96       7.75                            521.89在建工程项目变动情况的说明(3)在建工程减值准备:无(4)重大在建工程的工程进度情况
                     项目                                        工程进度                                           备注
    东山新员工宿舍项目                             100%
    年产 23 万吨苯深加工项目                       80%
    年产 6 万吨差别化氨纶项目                      35%(5)在建工程的说明19、工程物资:无20、固定资产清理:无21、生产性生物资产:无
                                                              浙江华峰氨纶股份有限公司 2014 年半年度报告全文22、油气资产:无23、无形资产(1)无形资产情况
                                                                                                   单位: 元
           项目                期初账面余额        本期增加            本期减少           期末账面余额
    一、账面原值合计                  251,171,224.49     53,600,003.38                            304,771,227.87
    其中:土地使用权                  246,893,430.85     52,698,650.00                            299,592,080.85
    软件                                3,632,691.64       837,828.38                               4,470,520.02
    商标                                   26,262.00                                                   26,262.00
    专利权                               618,840.00         63,525.00                                682,365.00
    二、累计摊销合计                   14,021,885.67      4,535,099.73                             18,556,985.40
    其中:土地使用权                   11,430,573.64      4,262,126.70                             15,692,700.34
    软件                                2,232,497.37       242,753.38                               2,475,250.75
    商标                                   11,663.55          1,313.10                                 12,976.65
    专利权                                347,151.11        28,906.55                                376,057.66
    三、无形资产账面净值合计          237,149,338.82     49,064,903.65                            286,214,242.47
    其中:土地使用权                  235,462,857.21     48,436,523.30                            283,899,380.51
    软件                                1,400,194.27       595,075.00                               1,995,269.27
    商标                                   14,598.45         -1,313.10                                 13,285.35
    专利权                               271,688.89         34,618.45                                306,307.34其中:土地使用权软件商标专利权
    无形资产账面价值合计              237,149,338.82     49,064,903.65                            286,214,242.47
    其中:土地使用权                  235,462,857.21     48,436,523.30                            283,899,380.51
    软件                                1,400,194.27       595,075.00                               1,995,269.27
    商标                                   14,598.45         -1,313.10                                 13,285.35
    专利权                               271,688.89         34,618.45                                306,307.34本期摊销额 4,535,099.73 元。
                                                                          浙江华峰氨纶股份有限公司 2014 年半年度报告全文(2)公司开发项目支出:无24、商誉:无25、长期待摊费用
                                                                                                                       单位: 元
       项目             期初数         本期增加额      本期摊销额          其他减少额           期末数          其他减少的原因
    临时办公楼装修           681,278.00                         227,094.00                             454,184.00
    网络搬迁改造             481,192.40                         111,044.40                             370,148.00
    房屋租金                                  508,629.00          78,226.00        104,753.00          325,650.00 租金减少
    合计                    1,162,470.40      508,629.00        416,364.40         104,753.00       1,149,982.00           --长期待摊费用的说明26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                                       单位: 元
                     项目                                       期末数                                   期初数递延所得税资产:
    资产减值准备                                                               2,423,173.85                             2,423,173.85
    未支付的工资奖金                                                           6,635,801.91                             6,635,801.91
    递延收益                                                                   4,063,580.81                            14,055,875.00
    公允价值变动损益                                                              83,058.52                               83,058.52
    小计                                                                      13,205,615.09                            23,197,909.28递延所得税负债:(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                       单位: 元
                                         报告期末互抵后的     报告期末互抵后的      报告期初互抵后的        报告期初互抵后的
                 项目                    递延所得税资产或     可抵扣或应纳税暂      递延所得税资产或        可抵扣或应纳税暂
                                               负债                时性差异                 负债                  时性差异
    递延所得税资产                                13,205,615.09                                 23,197,909.28递延所得税资产和递延所得税负债互抵明细
                                                                                                                       单位: 元
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                     项目                                               本期互抵金额递延所得税资产和递延所得税负债的说明27、资产减值准备明细
                                                                                                          单位: 元
                                                                          本期减少
             项目           期初账面余额      本期增加                                           期末账面余额
                                                                   转回              转销
    一、坏账准备                  16,144,518.41    6,182,071.04                                           22,326,589.45
    合计                          16,144,518.41    6,182,071.04                                           22,326,589.45资产减值明细情况的说明28、其他非流动资产
                                                                                                          单位: 元
                    项目                            期末数                                  期初数
    预付土地款                                                                                            10,500,000.00
    预付设备款                                                    309,659,453.59                          95,908,510.41
    合计                                                          309,659,453.59                         106,408,510.41其他非流动资产的说明29、短期借款(1)短期借款分类
                                                                                                          单位: 元
                    项目                            期末数                                  期初数
    质押借款                                                       28,500,000.00                          24,085,899.13
    抵押借款                                                      150,766,720.00                         169,268,894.87
    保证借款                                                      213,238,517.96                         234,008,460.61
    合计                                                          392,505,237.96                         427,363,254.61短期借款分类的说明(2)已到期未偿还的短期借款情况:无30、交易性金融负债
                                                                                                          单位: 元
                    项目                         期末公允价值                          期初公允价值
                                                           浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    衍生金融负债                                                                                    553,723.45
    合计                                                               0.00                         553,723.45交易性金融负债的说明31、应付票据
                                                                                                  单位: 元
                      种类                      期末数                             期初数
    银行承兑汇票                                              38,979,403.00                       11,436,395.00
    合计                                                      38,979,403.00                       11,436,395.00下一会计期间将到期的金额 38,979,403.00 元。应付票据的说明32、应付账款(1)应付账款情况
                                                                                                  单位: 元
                      项目                      期末数                             期初数
    1 年以内(含 1 年)                                      119,598,920.80                      150,044,242.72
    1-2 年(含 2 年)                                             32,500.55                        1,037,425.58
    2-3 年(含 3 年)                                           537,021.86                          292,120.40
    3 年以上                                                    257,354.61                          218,554.61
    合计                                                     120,425,797.82                      151,592,343.31(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项:无(3)账龄超过一年的大额应付账款情况的说明:无33、预收账款(1)预收账款情况
                                                                                                  单位: 元
                       项目                       期末数                            期初数
    1 年以内(含 1 年)                                           778,548.11                      19,632,573.42
    1-2 年(含 2 年)                                             208,622.14                        237,246.14
    2-3 年(含 3 年)                                              35,826.30                          57,240.70
    3 年以上                                                    1,024,675.86                        974,637.46
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    合计                                                            2,047,672.41                        20,901,697.72(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项:无(3)账龄超过一年的大额预收账款情况的说明:无34、应付职工薪酬
                                                                                                          单位: 元
         项目         期初账面余额           本期增加                  本期减少                 期末账面余额一、工资、奖金、津
                            44,420,089.37       51,511,524.74                  79,136,188.80        16,795,425.31贴和补贴
    二、职工福利费                                   6,452,376.18                   6,452,376.18
    三、社会保险费                                   6,342,249.45                   6,342,249.45
    四、住房公积金                                   2,301,760.00                   2,301,760.00
    六、其他                                           549,781.33                    549,781.33
    合计                        44,420,089.37       67,157,691.70                  94,782,355.76        16,795,425.31应付职工薪酬中属于拖欠性质的金额元。工会经费和职工教育经费金额元,非货币性福利金额元,因解除劳动关系给予补偿元。应付职工薪酬预计发放时间、金额等安排35、应交税费
                                                                                                          单位: 元
                     项目                                 期末数                               期初数
    增值税                                                              9,152,963.04                        5,554,714.08
    企业所得税                                                         16,062,027.56                    23,906,633.57
    个人所得税                                                          1,657,144.21                         127,714.16
    城市维护建设税                                                      1,632,970.55                         871,106.92
    教育费附加                                                           699,844.52                          373,331.54
    地方教育费附加                                                       466,563.02                          248,887.69
    水利建设基金                                                         243,731.07                          198,579.57
    土地使用税                                                           507,280.00                          507,279.00
    合计                                                               30,422,523.97                    31,788,246.53应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程36、应付利息
                                                                                                          单位: 元
                                                           浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                         项目                       期末数                            期初数
    分期付息到期还本的长期借款利息                                                                  298,666.67
    短期借款应付利息                                                698,637.13                      604,234.78
    合计                                                            698,637.13                      902,901.45应付利息说明37、应付股利:无38、其他应付款(1)其他应付款情况
                                                                                                  单位: 元
                       项目                       期末数                             期初数
    1 年以内(含 1 年)                                         16,555,513.00                      1,441,002.86
    1 至 2 年(含 2 年)                                           500,000.00                       639,000.00
    2 至 3 年(含 3 年)                                            39,000.00                        32,452.00
    3 年以上                                                        44,225.88                         11,773.88
    合计                                                        17,138,738.88                      2,124,228.74(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项:无(3)账龄超过一年的大额其他应付款情况的说明:无(4)金额较大的其他应付款说明内容:无39、预计负债:无40、一年内到期的非流动负债:无41、其他流动负债:无42、长期借款(1)长期借款分类
                                                                                                  单位: 元
                       项目                  期末数                                期初数
    抵押借款                                              100,000,000.00                        100,000,000.00
    保证借款                                              260,000,000.00                          68,000,000.00
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    合计                                                         360,000,000.00                            168,000,000.00长期借款分类的说明(2)金额前五名的长期借款:
                                                                                                            单位: 元
                                                                        期末数                     期初数
    贷款单位      借款起始日 借款终止日    币种         利率
                                                               外币金额         本币金额    外币金额       本币金额长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等43、应付债券:无44、长期应付款:无45、专项应付款:无46、其他非流动负债
                                                                                                            单位: 元
                     项目                           期末账面余额                           期初账面余额
    技术改造财政专项资金                                           1,237,500.00                               1,237,500.00
    节能财政专项资金                                                   742,500.00                              742,500.00
    工业转型审计财政专项资金                                       2,392,500.00                               2,392,500.00
    研发补助经费                                                   1,000,000.00                               1,000,000.00
    年产 23 万吨苯深加工项目扶持基金                              53,000,000.00                             53,000,000.00
    23 万吨/年苯深加工项目技改贴息资金                             2,000,000.00
    合计                                                          60,372,500.00                             58,372,500.00其他非流动负债说明1、2011年12月,根据浙江省财政厅、浙江省经济和信息化委员会、浙财企【2011】349号《关于下达2011年工业转型升级(技术改造)财政专项资金的通知》,公司收到瑞安市财政局拨付的关于公司―年产5,000吨耐高温薄型面料专用高伸长氨纶技改项目‖专项补助资金1,500,000.00元。截至2014年6月30日,该补助项目已完工,已分摊150,000.00元计入营业外收入。2、2011年12月,根据浙江省财政厅、浙江省经济和信息化委员会、浙财企【2011】345号《关于下达2011年浙江省节能财政专项资金的通知》,收到瑞安市财政局拨付的关于公司―1.5万吨吨耐高温薄型面料氨纶工程节能项目‖专项补助资金900,000.00元。截至2014年6月30日,该补助项目已完工,已分摊90,000.00元计入营业外收入。3、2012年9月,根据浙江省财政厅、浙江省经济和信息化委员会、浙财企【2012】276号《关于下达2012年第一批工业转型升级财政专项资金的通知》,公司收到瑞安市拨付的关于公司―年产3000吨耐高温薄型面料专用易染氨纶技改项目‖专项补助金额2,900,000.00元。截至2014年6月30日,该补助项目已完工,已分摊290,000.00元计入营业外收入。4、根据浙江省科学技术厅和浙江省财政厅文件浙财教[2010]148号《关于下达2010年第一批省级高新技术企业研究中心补助经费的通知》,公司于2010年7月28日收到华峰高新技术纤维研究院项目专项拨款1,000,000.00元。截至2014年6月30日,该补助项目尚未完工。5、2013年7月,根据辽阳市宏伟区财政局印发的《关于下达辽阳芳烃及化纤原料基地项目扶持基金计划的通知》(辽市宏财
                                                                    浙江华峰氨纶股份有限公司 2014 年半年度报告全文指[2013]46号)的文件,子公司辽宁华峰收到辽阳市宏伟区财政局给予的23万吨苯深加工项目扶持基金人民币53,000,000.00元。6、2014年4月,根据辽阳市发展和改革委员会和辽阳市财政局辽市发改发【2013】323号《关于下达2013年辽阳市沈阳经济区城际连接带新城新镇主导产业园区产业项目贴息计划的通知》,公司收到辽阳市财政局拨付的关于―23万吨/年苯深加工项目12万吨/年环已酮装置项目‖技改贴息资金200万吨。截止2014年6月30日,该补助项目尚未完工。47、股本
                                                                                                           单位:元
                                                       本期变动增减(+、-)
                  期初数                                                                                期末数
                                发行新股        送股         公积金转股         其他          小计
    股份总数       738,400,000.00                                                                        738,400,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况48、库存股:无49、专项储备:无50、资本公积
                                                                                                          单位: 元
           项目                     期初数                  本期增加               本期减少           期末数
    资本溢价(股本溢价)                   5,148,000.00                                                    5,148,000.00
    其他资本公积                           2,650,000.00                                                    2,650,000.00
    合计                                   7,798,000.00                                                    7,798,000.00资本公积说明51、盈余公积
                                                                                                          单位: 元
           项目                     期初数                  本期增加               本期减少           期末数
    法定盈余公积                         202,508,751.02                                                  202,508,751.02
    合计                                 202,508,751.02                                                  202,508,751.02盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议52、一般风险准备:无53、未分配利润
                                                                                                          单位: 元
                                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                       项目                                       金额                                提取或分配比例
    调整后年初未分配利润                                                         911,196,443.69                   --
    加:本期归属于母公司所有者的净利润                                           210,536,930.00                   --
    应付普通股股利                                                                   36,920,000.00
    期末未分配利润                                                              1,084,813,373.69                  --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润元。2)、由于会计政策变更,影响年初未分配利润元。3)、由于重大会计差错更正,影响年初未分配利润元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润元。5)、其他调整合计影响年初未分配利润元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数2013年年度股东大会审议通过了《2013年度利润分配预案》,以2013年末总股本738,400,000股为基数,向全体股东每10股派送现金红利人民币0.5元(含税),分配利润36,920,000.00元。54、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                     单位: 元
                  项目                               本期发生额                                  上期发生额
    主营业务收入                                                1,183,881,632.61                              1,135,359,598.66
    其他业务收入                                                      2,919,281.00                                     3,024,799.06
    营业成本                                                      815,774,443.87                               945,152,333.15(2)主营业务(分行业)
                                                                                                                     单位: 元
                                             本期发生额                                       上期发生额
            行业名称
                                  营业收入                营业成本                 营业收入                营业成本
    工     业                         1,183,881,632.61         815,530,853.81          1,135,359,598.66        944,414,231.71
    合计                              1,183,881,632.61         815,530,853.81          1,135,359,598.66        944,414,231.71(3)主营业务(分产品)
                                                                                                                     单位: 元
            产品名称                         本期发生额                                       上期发生额
                                                                        浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                    营业收入                 营业成本              营业收入                营业成本
    氨纶销售                            1,183,881,632.61           815,530,853.81     1,135,359,598.66         944,414,231.71
    合计                                1,183,881,632.61           815,530,853.81     1,135,359,598.66         944,414,231.71(4)主营业务(分地区)
                                                                                                                单位: 元
                                               本期发生额                                     上期发生额
              地区名称
                                    营业收入                 营业成本              营业收入                营业成本
    国       内                         1,111,918,514.31                              1,039,595,347.07
    国       外                           71,963,118.30                                  95,764,251.59
    合计                                1,183,881,632.61                              1,135,359,598.66(5)公司来自前五名客户的营业收入情况
                                                                                                                单位: 元
              客户名称                    主营业务收入                           占公司全部营业收入的比例
    第一名                                                  40,921,606.40                                                 3.45%
    第二名                                                  28,400,663.41                                                 2.39%
    第三名                                                  26,547,902.51                                                 2.24%
    第四名                                                  26,200,453.30                                                 2.21%
    第五名                                                  25,785,887.15                                                 2.17%
    合计                                                   147,856,512.77                                             12.46%营业收入的说明55、合同项目收入
                                                                                                                单位: 元
                                                                                 累计已确认毛利(亏
    固定造价合同             合同项目              金额            累计已发生成本                         已办理结算的金额
                                                                                  损以―-‖号表示)
                                                                                 累计已确认毛利(亏
    成本加成合同             合同项目              金额            累计已发生成本                         已办理结算的金额
                                                                                  损以―-‖号表示)合同项目的说明56、营业税金及附加
                                                                                                                单位: 元
                 项目                   本期发生额                 上期发生额                     计缴标准
                                              浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    城市维护建设税          5,102,907.26           4,422,138.64 7%
    教育费附加              2,186,960.26           1,895,202.28 3%
    地方教育费附加          1,457,973.51           1,263,468.19 2%
    合计                    8,747,841.03           7,580,809.11              --营业税金及附加的说明57、销售费用
                                                                                    单位: 元
                 项目         本期发生额                           上期发生额
    运输费                                      8,993,933.84                        11,206,687.90
    工资                                        1,701,118.33                         1,532,316.79
    业务招待费                                   764,645.60                           419,834.87
    差旅费                                       375,371.10                           262,736.20
    装卸费                                       415,310.00                           299,525.00
    保险费                                        45,705.00                            55,000.00
    办公费                                       419,652.36                           305,579.83
    折旧费                                       372,670.40                           312,205.75
    车辆费用                                     303,069.16                           289,781.65
    其他                                         220,839.62                           159,123.88
    合计                                       13,612,315.41                        14,842,791.8758、管理费用
                                                                                    单位: 元
                 项目         本期发生额                           上期发生额
    技术开发费                                 26,420,800.57                        31,756,753.71
    工资                                       10,919,724.92                        10,658,074.43
    福利费                                      6,227,994.68                         5,568,634.20
    办公费                                      3,972,393.82                         3,346,795.42
    交通费                                      3,553,078.50                         2,935,823.00
    折旧费                                      7,452,398.42                         4,394,534.58
    税费                                        3,335,657.11                          282,995.20
    社会保险费                                  5,659,489.88                         5,124,701.58
    住房公积金                                  2,091,480.00                         1,851,319.80
    业务招待费                                  1,597,852.14                         1,073,804.20
                                                                 浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    差旅费                                                         1,448,430.65                           926,975.25
    车辆费用                                                        811,311.59                            563,744.23
    其他                                                           7,492,855.24                          3,696,686.43
    合计                                                          80,983,467.52                        72,180,842.0359、财务费用
                                                                                                       单位: 元
                  项目                           本期发生额                           上期发生额
    利息支出                                                      11,176,638.91                        10,305,751.35
    减:利息收入                                                    489,607.89                            264,790.99
    汇兑损益                                                       2,429,597.73                        -4,668,919.00
    其他                                                           4,427,860.53                          6,045,060.49
    合计                                                          17,544,489.28                        11,417,101.8560、公允价值变动收益
                                                                                                       单位: 元
           产生公允价值变动收益的来源                 本期发生额                        上期发生额
    交易性金融负债                                                      553,723.45
    合计                                                                553,723.45公允价值变动收益的说明61、投资收益(1)投资收益明细情况
                                                                                                       单位: 元
                      项目                            本期发生额                        上期发生额(2)按成本法核算的长期股权投资收益
                                                                                                       单位: 元
             被投资单位                 本期发生额            上期发生额         本期比上期增减变动的原因(3)按权益法核算的长期股权投资收益
                                                                                                       单位: 元
             被投资单位                 本期发生额            上期发生额         本期比上期增减变动的原因
                                                                            浙江华峰氨纶股份有限公司 2014 年半年度报告全文投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明62、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                                                                     6,182,071.04                      3,412,523.70
    合计                                                                             6,182,071.04                      3,412,523.7063、营业外收入(1)营业外收入情况
                                                                                                                        单位: 元
                                                                                                       计入当期非经常性损益的
                    项目                             本期发生额                   上期发生额
                                                                                                               金额
    政府补助                                                  1,300,000.00                  4,339,050.00               1,300,000.00
    奖励款                                                    4,227,114.86                  3,524,096.62               4,227,114.86
    其他                                                       136,152.00                       3,500.00                   136,152.00
    合计                                                      5,663,266.86                  7,866,646.62               5,663,266.86营业外收入说明(2)计入当期损益的政府补助
                                                                                                                        单位: 元
         补助项目                 本期发生额              上期发生额             与资产相关/与收益相关 是否属于非经常性损益
    财政补贴                              1,300,000.00                4,339,050.00 与收益相关                是
    合计                                  1,300,000.00                4,339,050.00             --                     --2014年半年度收到与收益相关的政府补助1,300,000.00元,其中:1)2014年1月,根据浙江省财政厅、浙江省经济和信息化委员会、浙财企(2013)200号《关于下达2013年省节能与工业循环经济财政专项资金的通知》,公司收到DMAC(溶剂)回收空调系统余热利用节能技改项目专项资金补助750,000.00元。2)2014年1月,根据温州市财政局、温州市科技局、温财教(2013)794号《关于下达省级企业研究院建设补助资金的通知》,公司收到省级企业研究院建设补助资金300,000.00元。3)2014年4月,根据温州市财政局、温州市科技局(2013)795号《关于下达2013年温州市市本级科技资金(创新型城市及市级科技创新平台部分)的通知》,公司收到2013年温州市科技创新百强企业奖励200,000.00元。4)2014年6月,根据瑞安市人民政府瑞政发(2014)4号《关于公布2013年瑞安市科学技术进步奖名单的通知》,公司收到2013年度瑞安市科学技术进步奖一等奖奖励50,000.00元。64、营业外支出
                                                                                                                        单位: 元
                                                          浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                                                                         计入当期非经常性损益
                  项目                     本期发生额               上期发生额
                                                                                               的金额
    非流动资产处置损失合计                             2,068.70                   4,302.50                  2,068.70
    其中:固定资产处置损失                             2,068.70                   4,302.50
    水利建设基金                                    1,186,800.91              1,138,388.15
    其他                                                                        10,000.00
    合计                                            1,188,869.61              1,152,690.65                  2,068.70营业外支出说明65、所得税费用
                                                                                                        单位: 元
                         项目                            本期发生额                        上期发生额
    按税法及相关规定计算的当期所得税                                   38,274,944.86                 10,297,812.46
    递延所得税调整                                                       172,531.30
    合计                                                               38,447,476.16                 10,297,812.4666、基本每股收益和稀释每股收益的计算过程计算公式:1、基本每股收益基本每股收益=P0÷SS= S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。2、稀释每股收益稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。计算过程:(1)基本每股收益基本每股收益以归属于本公司普通股股东的合并净利润除以本公司发行在外普通股的加权平均数计算:
                         项目                           本期金额                   上期金额
                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    归属于本公司普通股股东的合并净利润                  210,536,930.00        80,214,139.52
    本公司发行在外普通股的加权平均数                    738,400,000.00       738,400,000.00
    基本每股收益(元/股)                                         0.29                 0.11
        普通股的加权平均数计算过程如下:
                        项目                       本期金额            上期金额
    年初已发行普通股股数                                738,400,000.00       738,400,000.00加:本期发行的普通股加权数减:本期回购的普通股加权数
    年末发行在外的普通股加权数                          738,400,000.00       738,400,000.00(2)稀释每股收益稀释每股收益以调整后的归属于本公司普通股股东的合并净利润除以调整后的本公司发行在外普通股的加权平均数计算:
                        项目                       本期金额            上期金额
    归属于本公司普通股股东的合并净利润(稀释)          210,536,930.00        80,214,139.52
    本公司发行在外普通股的加权平均数 (稀释)           738,400,000.00       738,400,000.00
    稀释每股收益(元/股)                                         0.29                 0.11
        普通股的加权平均数(稀释)计算过程如下:
                        项目                       本期金额            上期金额
    计算基本每股收益时年末发行在外的普通股加权平均数    738,400,000.00       738,400,000.00[可转换债券的影响][股份期权的影响]
    年末普通股的加权平均数(稀释)                      738,400,000.00       738,400,000.0067、其他综合收益:无68、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                            单位: 元
                               项目                                      金额
    政府补贴                                                                                  1,300,000.00
    供应商给予的奖励                                                                          4,227,114.86
    利息收入                                                                                   489,607.89
                                          浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    收到的其他往来                                                             25,500,000.00
    其他                                                                         959,962.80
                             合计                                          32,476,685.55收到的其他与经营活动有关的现金说明(2)支付的其他与经营活动有关的现金
                                                                               单位: 元
                             项目                             金额
    技术开发费                                                                 16,790,113.57
    运输费                                                                      8,993,933.84
    办公费                                                                      1,560,896.18
    交通费                                                                       980,778.50
    业务招待费                                                                  2,362,497.74
    差旅费                                                                      1,823,801.75
    车辆费用                                                                    1,114,380.75
    支付的其他往来                                                               540,796.16
    其他                                                                        8,262,353.29
                             合计                                          42,429,551.78支付的其他与经营活动有关的现金说明(3)收到的其他与投资活动有关的现金
                                                                               单位: 元
                             项目                             金额
    收到与资产相关的政府补助                                                    2,000,000.00
                             合计                                           2,000,000.00收到的其他与投资活动有关的现金说明(4)支付的其他与投资活动有关的现金:无(5)收到的其他与筹资活动有关的现金
                                                                               单位: 元
                             项目                             金额
    借款保证金                                                                  9,330,000.00
                             合计                                           9,330,000.00收到的其他与筹资活动有关的现金说明
                                                        浙江华峰氨纶股份有限公司 2014 年半年度报告全文(6)支付的其他与筹资活动有关的现金
                                                                                                   单位: 元
                                 项目                                         金额
    借款保证金                                                                                     29,744,220.00
                                 合计                                                          29,744,220.00支付的其他与筹资活动有关的现金说明69、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                                                       210,536,930.00                    80,214,139.52
    加:资产减值准备                                               6,182,071.04                     3,412,523.70
    固定资产折旧、油气资产折耗、生产性生物资产折旧                77,888,197.47                    80,868,829.26
    无形资产摊销                                                   4,535,099.73                     2,940,834.82
    长期待摊费用摊销                                                416,364.40                        408,217.60处置固定资产、无形资产和其他长期资产的损失(收益
                                                                   2,068.70                         4,302.50以―-‖号填列)
    财务费用(收益以―-‖号填列)                                14,732,838.15                    15,453,794.91
    存货的减少(增加以―-‖号填列)                             -25,486,923.44                    68,812,656.68
    经营性应收项目的减少(增加以―-‖号填列)                   221,964,795.13                   -61,763,788.00
    经营性应付项目的增加(减少以―-‖号填列)                   -94,556,066.14                     3,567,169.44
    经营活动产生的现金流量净额                                   416,215,375.04                   193,918,680.43
    2.不涉及现金收支的重大投资和筹资活动:                 --                               --
    3.现金及现金等价物净变动情况:                         --                               --
    现金的期末余额                                               192,947,003.40                    34,715,554.92
    减:现金的期初余额                                            68,876,242.55                    55,410,781.37
    现金及现金等价物净增加额                                     124,070,760.85                   -20,695,226.45(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                   单位: 元
                     补充资料                      本期发生额                        上期发生额
                                                                        浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    一、取得子公司及其他营业单位的有关信息:                                --                                 --
    二、处置子公司及其他营业单位的有关信息:                                --                                 --(3)现金和现金等价物的构成
                                                                                                                       单位: 元
                        项目                                         期末数                              期初数
    一、现金                                                                     192,947,003.40                     68,876,242.55
    其中:库存现金                                                                   170,252.83                            48,923.98
    可随时用于支付的银行存款                                                 192,776,750.57                     68,827,318.57
    三、期末现金及现金等价物余额                                                 192,947,003.40                     68,876,242.55现金流量表补充资料的说明注:期末用于质押的银行存款410,000.00元、借款保证金29,744,220.00元和银行承兑保证金11,907,273.90元由于使用受限,未作为―现金及现金等价物‖;期初用于质押的银行存款410,000.00元、借款保证金9,330,000.00元和银行承兑保证金3,430,918.50元,由于使用受限,未作为―现金及现金等价物‖。70、所有者权益变动表项目注释说明对上年年末余额进行调整的―其他‖项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项八、资产证券化业务的会计处理:无九、关联方及关联交易1、本企业的母公司情况
                                                                                              母公司对
                                                                                  母公司对
    母公司名                                     法定代表                                         本企业的 本企业最 组织机构
             关联关系 企业类型    注册地                  业务性质 注册资本 本企业的
    称                                           人                                           表决权比 终控制方         代码
                                                                                  持股比例
                                                                                                 例
    华峰集团                                                                                                           14563576-
           控股股东 工业         瑞安       尤小平      工业        138,680.00      32.32%      32.32% 尤小平
    有限公司                                                                                                           0本企业的母公司情况的说明2、本企业的子公司情况
                                                                                                                  单位:万元
                                                                                                                  组织机构代
    子公司全称 子公司类型 企业类型          注册地   法定代表人 业务性质          注册资本    持股比例 表决权比例
                                                                                                                         码辽宁华峰化
             控股子公司 工业       辽阳          杨从登        生产、销售 10,000.00           100.00%    100.00% 57426301-0工有限公司
                                                                        浙江华峰氨纶股份有限公司 2014 年半年度报告全文华峰重庆氨
             控股子公司 工业        重庆        杨从登         生产、销售 30,000.00             100.00%    100.00% 07566461-0纶有限公司3、本企业的合营和联营企业情况:无
                                                                                          本企业在被
    被投资单                           法定代表                                 本企业持股                            组织机构代
              企业类型     注册地                   业务性质   注册资本                   投资单位表 关联关系
    位名称                                人                                      比例                                      码
                                                                                           决权比例一、合营企业二、联营企业4、本企业的其他关联方情况
             其他关联方名称                            与本公司关系                                 组织机构代码
    浙江华峰物流有限责任公司                与本公司受同一母公司控制的其他企业 69364854-6
    浙江华峰热塑性聚氨酯有限公司            与本公司受同一母公司控制的其他企业 67955462-3本企业的其他关联方情况的说明5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                        单位: 元
                                                                       本期发生额                          上期发生额
                                           关联交易定价方                              占同类交                         占同类交
    关联方              关联交易内容
                                             式及决策程序             金额             易金额的           金额          易金额的
                                                                                         比例                            比例浙江华峰物流有限
                    采购运费               协议价                      262,560.88         1.87%            364,947.36      2.11%责任公司出售商品、提供劳务情况表
                                                                                                                        单位: 元
                                                                       本期发生额                          上期发生额
                                           关联交易定价方                              占同类交                         占同类交
    关联方              关联交易内容
                                             式及决策程序             金额             易金额的           金额          易金额的
                                                                                         比例                            比例浙江华峰热塑性聚
                    销售自来水             协议价                         32,387.25       1.61%              9,784.10     0.50%氨酯有限公司
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文(2)关联托管/承包情况:无(3)关联租赁情况:无(4)关联担保情况
                                                                                                          单位: 元
                                                                                                 担保是否已经履行
      担保方           被担保方          担保金额          担保起始日           担保到期日
                                                                                                        完毕关联担保情况说明1)华峰集团有限公司于2012年9月21日与中国工商银行股份有限公司瑞安市支行签定2012年瑞安(保)字0251号《最高额保证合同》,为公司2012年9月21日至2014年9月20日不超过50,000.00万元的债务提供担保。截至2014年6月30日,在该担保合同下,公司取得美元借款9,685,518.40元。2)华峰集团有限公司于2013年3月30日与中国银行股份有限公司瑞安市支行签定了2013年企保字115156336号《最高额保证合同》,为公司自2013年3月30日至2015年3月30日期间不超过人民币或等值外币30,000.00万元的债务提供保证担保。截至2014年6月30日,在该担保合同项下,公司取得人民币借款5,000.00万元、美元借款1,245,251.00元。3)尤小平于2013年3月30日与中国银行股份有限公司瑞安市支行签定了2013年瑞个保字115156336号《最高额保证合同》,为公司自2013年3月30日至2015年3月30日期间不超过人民币或等值外币30,000万元的债务提供保证担保。截至2014年6月30日,在该担保合同项下,公司取得人民币借款5,000.00万元、美元借款1,245,251.00元。4)华峰集团有限公司于2013年11月25日与中国进出口银行签定(2013)进出银(浙信保)字第小-047号《保证合同》,为公司2013年11月25日签订的合同号为(2013)进出银(浙信合)字第小-110号金额为1,600.00万美元的进口信贷流动资金贷款借款主合同提供担保。截至2014年6月30日,在该保证合同下,公司取得美元借款1,560.00万元。5)公司2013年11月28日与辽阳银行股份有限公司宏伟支行签定《最高额保证合同》,合同中约定对自2013年11月28日至2017年7月20日期间(含起始日与届满日)签订的不超过人民26,000.00万元的借款合同、信用证开证合同、开立担保协议以及其他融资文件提供抵押担保。截至2014年6月30日,在该保证合同项下,子公司辽宁华峰与辽阳银行股份有限公司宏伟支行签订《固定资产借款合同》,合同中约定借款金额为26,000.00万元,借款期限为2013年11月28日至2017年7月20日,实际取得借款金额为26,000.00万元。(5)关联方资金拆借:无(6)关联方资产转让、债务重组情况:无(7)其他关联交易
               (1)关键管理人员薪酬
                       项目名称                             本期发生额              上期发生额
    关键管理人员薪酬                                                 1,428,469.80            1,488,361.00
                                                       浙江华峰氨纶股份有限公司 2014 年半年度报告全文6、关联方应收应付款项:无十、股份支付:无十一、或有事项:无十二、承诺事项1、 重大承诺事项(1)子公司辽宁华峰2013年7月25日与辽阳银行股份有限公司宏伟支行签定《最高额抵押合同》,以原值为207,424,939.11元,净值为200,137,764.21元的土地使用权设定抵押,对自2013年7月25日至2018年7月20日期间(含起始日与届满日)最高余额在人民币14,000.00万元以内的子公司辽宁华峰与辽阳银行股份有限公司宏伟支行订立的借款合同、信用证开证合同、开立担保协议以及其他融资文件提供抵押担保。截至2014年6月30日,在该抵押合同项下,子公司辽宁华峰与辽阳银行股份有限公司宏伟支行签定《固定资产借款合同》,借款期限为2013年7月25日至2017年7月20日,金额为10,000.00万元;截至2014年6月30日,在该抵押合同项下,子公司辽宁华峰公司在辽阳银行股份有限公司宏伟支行开具了银行承兑汇票,汇票金额为38,979,403.00元。(2)截至2014年6月30日,本公司以人民币29,744,220.00元的银行定期存单为本公司与中国银行股份有限公司瑞安支行签订的人民币借款2,850万元提供质押担保,借款期限为2014年6月18日到2014年12月18日。(3)截至2014年6月30日,公司其他货币资金中有11,907,273.90元作为银行承兑汇票保证金。(4)公司以原值为9,613,913.93元,净值为7,700,438.35元的土地使用权,原值83,957,248.63元,净值51,549,639.77元的房屋所有权为抵押,取得中国工商银行股份有限公司瑞安支行人民币借款6,030.00万元:其中人民币1,880.00万元借款期限为2014年2月21日至2014年8月18日;人民币2,000.00万元借款期限为2014年3月12日至2014年9月19日;人民币1,200.00万元借款期限为2014年6月10日至2014年12月9日;人民币500.00万元借款期限为2014年6月17日至2014年12月16日;人民币450.00万元借款期限为2014年6月25日至2014年12月23日。(5)公司以原值为20,432,509.95元,净值为16,365,788.62元的土地使用权为抵押,取得中国工商银行股份有限公司瑞安支行人民币借款7,570万元,美元借款2,400,000.00元:其中人民币1,000.00万元借款期限为2014年1月10日至2014年7月8日;人民币1,600.00万元借款期限为2014年2月12日至2014年8月9日;人民币1,400.00万元借款期限为2014年2月28日至2014年8月26日;人民币420.00万元借款期限为2014年2月27日至2014年8月27日;人民币1,000.00万元借款期限为2014年4月10日至2014年10月9日;人民币960.00万元借款期限为2014年4月24日至2014年10月21日;人民币600.00万元借款期限为2014年5月20日至2014年11月19日;人民币590.00万元借款期限为2014年5月30日至2014年11月27日;美元借款2,400,000.00元期限为2014年4月23日至2014年9月20日。
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文2、前期承诺履行情况十三、资产负债表日后事项:无1、重要的资产负债表日后事项说明2、资产负债表日后利润分配情况说明3、其他资产负债表日后事项说明2013年11月14日,公司第二次临时股东大会审议通过《关于公司符合非公开发行股票条件的议案》,议案的主要内容为向控股股东华峰集团有限公司在内的不超过十名特定对象非公开发行股票数量不超过10,000 万股(含 10,000 万股),公司拟通过本次非公开发行募集资金用于投资建设年产 60,000 吨差别化氨纶项目。截至报告出具日,公司非公开发行股票申请已获得中国证监会审核通过。十四、其他重要事项1、非货币性资产交换2、债务重组3、企业合并4、租赁5、期末发行在外的、可转换为股份的金融工具6、以公允价值计量的资产和负债
                                                                                                    单位: 元
                                         本期公允价值变动 计入权益的累计公
           项目        期初金额                                              本期计提的减值     期末金额
                                               损益         允价值变动金融资产
    上述合计                          0.00                                                                     0.00
    金融负债                          0.00                                                                     0.007、外币金融资产和外币金融负债
                                                                                                    单位: 元
                                         本期公允价值变动 计入权益的累计公
           项目        期初金额                                              本期计提的减值     期末金额
                                               损益          允价值变动金融资产
                                                                         浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    3.贷款和应收款             14,279,980.82                                                       378,249.33          21,161,781.11
    金融资产小计               14,279,980.82                                                       378,249.33          21,161,781.11
    金融负债                  170,631,671.19                                                                       194,877,885.378、年金计划主要内容及重大变化:无9、其他1、截至2014年6月30日,公司固定资产中有原值为143,432,482.00元的房屋建筑未办妥产权证。2、2011年6月,公司与辽阳高新技术产业开发区委员会签订了《关于建设辽宁省辽阳市华峰工业区项目投资框架协议书》,2011年8月,公司收到了辽阳市宏伟区发展和改革局出具的《辽宁省辽阳市企业投资项目备案确认书》(辽宏发改备字【2011】24号),对辽宁华峰化工有限公司230kt/a苯深加工项目予以备案的情况进行了公告。截至2014年6月30日,该工程的进度约为80%。3、2013年7月,公司与重庆市涪陵区政府签订了 《关于年产6万吨差别化氨纶项目投资协议书》 。2013年8月2日,公司召开2013年第一次临时股东大会,股东大会审议通过《关于投资建设年产60000t差别化氨纶项目的议案》。截至2014年6月30日,该工程的进度约为35%。十五、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                       单位: 元
                                           期末数                                                期初数
           种类             账面余额                 坏账准备                   账面余额                     坏账准备
                          金额         比例         金额          比例         金额           比例          金额          比例按组合计提坏账准备的应收账款
                                       100.0                                               100.00
    组合 1                397,401,741.70           22,070,251.76      5.55% 259,975,315.82                 15,981,051.57      6.15%
                                          0%                                                     %
                                       100.0                                               100.00
    组合小计              397,401,741.70           22,070,251.76      5.55% 259,975,315.82                 15,981,051.57      6.15%
                                          0%                                                     %
    合计                  397,401,741.70 --        22,070,251.76 --           259,975,315.82 --            15,981,051.57 --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                       单位: 元
    账龄                         期末数                                                       期初数
                                                                                  浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                          账面余额                                                       账面余额
                                                            坏账准备                                                          坏账准备
                        金额                  比例                                      金额                     比例1 年以内
    其中:         --                        --           --                     --                             --           --1 年以内(含
                        392,679,191.66 98.81%                19,633,959.58               250,569,571.05 96.38%                 12,528,478.551 年)1 年以内小
                        392,679,191.66 98.81%                19,633,959.58               250,569,571.05 96.38%                 12,528,478.55计
    1至2年                    1,681,273.97        0.42%            168,127.40                  5,745,925.61          2.21%           574,592.56
    2至3年                      312,095.17        0.08%             93,628.55                      557,237.86        0.21%           167,171.36
    3至4年                      979,147.30        0.25%            587,488.38                      902,030.50        0.35%           541,218.30
    4至5年                      407,464.38        0.10%            244,478.63                       77,400.00        0.03%            46,440.00
    5 年以上                  1,342,569.22        0.34%           1,342,569.22                 2,123,150.80          0.82%          2,123,150.80
    合计                    397,401,741.70         --            22,070,251.76               259,975,315.82           --           15,981,051.57组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况
                                                                                                                                   单位: 元
                                                                                    转回或收回前累计已计
         应收账款内容          转回或收回原因              确定原坏账准备的依据                                          转回或收回金额
                                                                                        提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                                   单位: 元
       应收账款内容             账面余额                         坏账金额                   计提比例                          理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明(3)本报告期实际核销的应收账款情况
                                                                                                                                   单位: 元
                                                                                                                         是否因关联交易产
       单位名称         应收账款性质                 核销时间                核销金额              核销原因
                                                                                                                                 生应收账款核销说明
                                                                          浙江华峰氨纶股份有限公司 2014 年半年度报告全文(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                    单位: 元
                                                    期末数                                        期初数
            单位名称
                                        账面余额             计提坏账金额            账面余额               计提坏账金额(5)金额较大的其他的应收账款的性质或内容(6)应收账款中金额前五名单位情况
                                                                                                                    单位: 元
         单位名称          与本公司关系                       金额                     年限          占应收账款总额的比例
    第一名                 非关联方                               18,025,346.01 1 年以内                                     4.54%
    第二名                 非关联方                               12,007,425.51 1 年以内                                     3.02%
    第三名                 非关联方                               11,788,506.29 1 年以内                                     2.97%
    第四名                 非关联方                                9,963,390.41 1 年以内                                     2.51%
    第五名                 非关联方                                8,504,456.82 1 年以内                                     2.14%
           合计                    --                         60,289,125.04             --                            15.18%(7)应收关联方账款情况
                                                                                                                    单位: 元
           单位名称                     与本公司关系                          金额                占应收账款总额的比例(8)不符合终止确认条件的应收账款的转移金额为元。(9)以应收款项为标的资产进行资产证券化的,需简要说明相关交易安排2、其他应收款(1)其他应收款
                                                                                                                    单位: 元
                                                   期末数                                          期初数
            种类                  账面余额                     坏账准备                账面余额               坏账准备
                                  金额          比例          金额        比例         金额       比例       金额        比例按组合计提坏账准备的其他应收款
    组合 1                            972,159.11 1.19%            115,528.43 0.14%       1,631,711.38 6.75%      148,506.04 0.61%
                                                                          浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                                 98.81                                            93.25
    组合 2                          80,924,904.25                                     22,524,500.00
                                                    %                                                %
                                                 100.0                                            100.0
    组合小计                        81,897,063.36                115,528.43 0.14%     24,156,211.38              148,506.04 0.61%
                                                   0%                                                0%
    合计                            81,897,063.36 --             115,528.43 --        24,156,211.38 --           148,506.04 --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                       单位: 元
    其他应收款内容             账面余额                   坏账金额                计提比例                     理由无组合中,采用账龄分析法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                                       单位: 元
                                                                             转回或收回前累计已计
       其他应收款内容          转回或收回原因      确定原坏账准备的依据                                    转回或收回金额
                                                                                 提坏账准备金额无期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                       单位: 元
    应收账款内容              账面余额                    坏账金额                 计提比例                    理由无单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明(3)本报告期实际核销的其他应收款情况
                                                                                                                       单位: 元
       单位名称         其他应收款性质          核销时间              核销金额         核销原因           是否因关联交易产生无其他应收款核销说明
                                                                           浙江华峰氨纶股份有限公司 2014 年半年度报告全文(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                      单位: 元
                                                       期末数                                        期初数
             单位名称
                                          账面余额              计提坏账金额              账面余额            计提坏账金额无(5)金额较大的其他应收款的性质或内容(6)其他应收款金额前五名单位情况
                                                                                                                      单位: 元
                                                                                                      占其他应收款总额的比
         单位名称           与本公司关系                    金额                         年限
                                                                                                                 例
    第一名                  关联方                                  47,128,404.25 1 年以内                                 57.55%
    第二名                  关联方                                  33,796,500.00 1 年以内                                 41.27%
    第三名                  非关联方                                  449,213.44 5 年以上                                   0.55%
    第四名                  非关联方                                  350,000.00 5 年以上                                   0.43%
    第五名                  非关联方                                   60,336.87 1 年以内                                   0.07%
           合计                    --                           81,784,454.56             --                           99.87%(7)其他应收关联方账款情况
                                                                                                                      单位: 元
           单位名称                     与本公司关系                            金额               占其他应收款总额的比例
    华峰重庆                    全资子公司                                             47,128,404.25                       57.55%
    辽宁华峰                    全资子公司                                             33,796,500.00                       41.27%
            合计                             --                                    80,924,904.25                       98.82%(8)不符合终止确认条件的其他应收款项的转移金额为 0.00 元。(9)以其他应收款项为标的资产进行资产证券化的,需简要说明相关交易安排无。3、长期股权投资
                                                                                                                      单位: 元
                                                                           浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                                                                                     在被投资
                                                                                     单位持股
                                                              在被投资 在被投资
    被投资单                                                                             比例与表              本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股 单位表决                       减值准备
    位                                                                                决权比例              减值准备    红利
                                                                比例        权比例
                                                                                     不一致的
                                                                                       说明子公司:
                                                              10,000.00
    辽宁华峰 成本法       10,000.00 10,000.00                                   100.00% 100.00
                                                                       %
                                                              30,000.00
    华峰重庆 成本法       30,000.00 10,000.00 20,000.00                         100.00% 100.00
                                                                       %
    合计           --     40,000.00 20,000.00 20,000.00              --           --        --长期股权投资的说明4、营业收入和营业成本(1)营业收入
                                                                                                                      单位: 元
              项目                               本期发生额                                      上期发生额
    主营业务收入                                                1,183,881,632.61                                  1,135,359,598.66
    其他业务收入                                                    2,919,281.00                                     3,024,799.06
    合计                                                        1,186,800,913.61                                  1,138,384,397.72
    营业成本                                                      815,774,443.87                                   945,152,333.15(2)主营业务(分行业)
                                                                                                                      单位: 元
                                               本期发生额                                        上期发生额
           行业名称
                                    营业收入                营业成本                  营业收入                营业成本
    (1)工      业                     1,183,881,632.61          815,530,853.81          1,135,359,598.66         944,414,231.71
    合计                                1,183,881,632.61          815,530,853.81          1,135,359,598.66         944,414,231.71(3)主营业务(分产品)
                                                                                                                      单位: 元
                                               本期发生额                                        上期发生额
           产品名称
                                    营业收入                营业成本                  营业收入                营业成本
    氨纶销售                            1,183,881,632.61          815,530,853.81          1,135,359,598.66         944,414,231.71
                                                                         浙江华峰氨纶股份有限公司 2014 年半年度报告全文
    合计                                  1,183,881,632.61         815,530,853.81       1,135,359,598.66         944,414,231.71(4)主营业务(分地区)
                                                                                                                    单位: 元
                                                 本期发生额                                   上期发生额
              地区名称
                                      营业收入                营业成本             营业收入                 营业成本
    国       内                           1,111,918,514.31         766,680,986.55       1,039,595,347.07         863,775,135.13
    国       外                             71,963,118.30           48,849,867.26         95,764,251.59           80,639,096.58
    合计                                  1,183,881,632.61         815,530,853.81       1,135,359,598.66         944,414,231.71(5)公司来自前五名客户的营业收入情况
                                                                                                                    单位: 元
                                                                                                     占公司全部营业收入的
                           客户名称                                       营业收入总额
                                                                                                             比例
    第一名                                                                               40,921,606.40                     3.45%
    第二名                                                                               28,400,663.41                     2.39%
    第三名                                                                               26,547,902.51                     2.24%
    第四名                                                                               26,200,453.30                     2.21%
    第五名                                                                               25,785,887.15                     2.17%
    合计                                                                               147,856,512.77                    12.46%营业收入的说明5、投资收益(1)投资收益明细
                                                                                                                    单位: 元
                           项目                                      本期发生额                        上期发生额(2)按成本法核算的长期股权投资收益
                                                                                                                    单位: 元
                  被投资单位                     本期发生额           上期发生额         本期比上期增减变动的原因(3)按权益法核算的长期股权投资收益
                                                                                                                    单位: 元
                                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                被投资单位                    本期发生额        上期发生额               本期比上期增减变动的原因投资收益的说明6、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                                                                      223,328,931.81                   86,398,987.86
    加:资产减值准备                                                                 6,056,222.58
    固定资产折旧、油气资产折耗、生产性生物资产折旧                                  77,099,139.87                80,796,832.30
    无形资产摊销                                                                      773,469.98                   765,282.70
    长期待摊费用摊销                                                                  416,364.40                   408,217.60处置固定资产、无形资产和其他长期资产的损失(收益以―-‖号
                                                                                     2,068.70                     4,302.50填列)
    财务费用(收益以―-‖号填列)                                                  14,732,838.15                15,453,794.91
    存货的减少(增加以―-‖号填列)                                            -25,486,923.44                   68,812,656.68
    经营性应收项目的减少(增加以―-‖号填列)                                  165,955,511.77               -44,495,840.71
    经营性应付项目的增加(减少以―-‖号填列)                                  -92,711,596.69               -10,278,056.80
    经营活动产生的现金流量净额                                                  370,166,027.13              197,866,177.04
    2.不涉及现金收支的重大投资和筹资活动:                                    --                           --
    3.现金及现金等价物净变动情况:                                            --                           --
    现金的期末余额                                                                  71,247,006.90                32,370,890.10
    减:现金的期初余额                                                              32,147,612.02                43,833,229.33
    现金及现金等价物净增加额                                                        39,099,394.88            -11,462,339.237、反向购买下以评估值入账的资产、负债情况反向购买下以公允价值入账的资产、负债情况
                                                                                                                 单位: 元
         项目                   公允价值          确定公允价值方法       公允价值计算过程             原账面价值反向购买形成长期股权投资的情况
                                                                                                                 单位: 元
                  项目                     反向购买形成的长期股权投资金额                 长期股权投资计算过程
                                                                浙江华峰氨纶股份有限公司 2014 年半年度报告全文十六、补充资料1、当期非经常性损益明细表
                                                                                                           单位: 元
                        项目                                       金额                          说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                      -2,068.70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
                                                                         1,300,000.00一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
                                                                          553,723.45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
    除上述各项之外的其他营业外收入和支出                                     4,363,266.86
    减:所得税影响额                                                          932,238.24
    合计                                                                     5,282,683.37             --计入当期损益的政府补助为经常性损益项目,应说明逐项披露认定理由。□ 适用 √ 不适用2、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
                                                                                                           单位: 元
                                  归属于上市公司股东的净利润                   归属于上市公司股东的净资产
                                 本期数              上期数                     期末数                 期初数
    按中国会计准则                   210,536,930.00          80,214,139.52        2,033,520,124.71    1,859,903,194.71按国际会计准则调整的项目及金额(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
                                                                                                           单位: 元
                                  归属于上市公司股东的净利润                   归属于上市公司股东的净资产
                                 本期数              上期数                     期末数                 期初数
    按中国会计准则                   210,536,930.00          80,214,139.52        2,033,520,124.71    1,859,903,194.71按境外会计准则调整的项目及金额
                                                                    浙江华峰氨纶股份有限公司 2014 年半年度报告全文(3)境内外会计准则下会计数据差异原因说明3、净资产收益率及每股收益
                                                                                                             单位:元
                                                                                         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              稀释每股收益
    归属于公司普通股股东的净利润                                 10.78%                      0.29                      0.29扣除非经常性损益后归属于公司普通股股东
                                                             10.51%                      0.28                      0.28的净利润4、公司主要会计报表项目的异常情况及原因的说明
    报表项目       期末余额(或本期金 年初余额(或上期金   变动比率                变动原因
                          额)              额)
    货币资金                235,008,497.30     82,047,161.05      186.43% 子公司增资
    应收票据                323,076,127.95    642,574,864.90       -49.72% 票据背书增加
    应收账款                375,331,489.94    243,994,264.25       53.83% 赊销增加
    预付款项                  7,509,265.62     43,077,095.72       -82.57% 预付材料款减少
    其他应收款                3,532,006.63      1,767,460.40       99.84% 关税保证金增加
    在建工程                224,937,147.94    151,860,551.42       48.12% 子公司工程增加
    递延所得税资产           13,205,615.09     23,197,909.28       -43.07% 子公司递延所得税资产减少
    其他非流动资产          309,659,453.59    106,408,510.41      191.01% 子公司预付设备和工程款增加
    交易性金融负债                                553,723.45      -100.00% 套期保值远期购汇到期
    应付票据                 38,979,403.00     11,436,395.00      240.84% 子公司付设备和工程款增加
    预收款项                  2,047,672.41     20,901,697.72       -90.20% 客户预收款减少
    应付职工薪酬             16,795,425.31     44,420,089.37       -62.19% 支付2013年终奖
    其他应付款               17,138,738.88      2,124,228.74      706.82% 往来款增加
    长期借款                360,000,000.00    168,000,000.00      114.29% 子公司长期借款增加
    财务费用                 17,544,489.28     11,417,101.85       53.67% 汇兑损益增加
    资产减值损失              6,182,071.04      3,412,523.70       81.16% 应收账款增加,坏账准备增加
    营业利润                244,510,008.91     83,797,996.01      191.79% 销售单价增加;单位成本下降
    利润总额                248,984,406.16     90,511,951.98      175.08% 销售单价增加;单位成本下降
    所得税费用               38,447,476.16     10,297,812.46      273.36% 利润总额增加
    净利润                  210,536,930.00     80,214,139.52      162.47% 销售单价增加;单位成本下降
                                                     浙江华峰氨纶股份有限公司 2014 年半年度报告全文
                               第十节 备查文件目录(一)载有公司董事长签名的2014年半年度报告;(二)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告;(三)报告期内在中国证监会制定报刊上公开披露过的所有文本正本及公告的原稿。
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