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华峰氨纶(002064)公告正文

华峰氨纶:2016年半年度报告

公告日期 2016-08-24
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 2016 年半年度报告全文




浙江华峰氨纶股份有限公司

    2016 年半年度报告




      2016 年 08 月




                                                             1
                                        浙江华峰氨纶股份有限公司 2016 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。




                                                                                    2
                                                                                     浙江华峰氨纶股份有限公司 2016 年半年度报告全文




                                                                    目录




2016 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 .............................................................................................................................. 17

第六节 股份变动及股东情况 .......................................................................................................... 26

第七节 优先股相关情况 .................................................................................................................. 30

第八节 董事、监事、高级管理人员情况 ...................................................................................... 31

第九节 财务报告 .............................................................................................................................. 33

第十节 备查文件目录 .................................................................................................................... 117




                                                                                                                                                 3
                                                   浙江华峰氨纶股份有限公司 2016 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                     指   辽宁华峰化工有限公司

华峰重庆、重庆氨纶           指   华峰重庆氨纶有限公司

辽阳华峰聚氨酯、辽阳华峰     指   辽阳市华峰聚氨酯有限公司

温州民商银行、温州民营银行   指   温州民商银行股份有限公司

华峰集团                     指   华峰集团有限公司

华峰贸易                     指   华峰对外贸易有限责任公司

华峰化工                     指   重庆华峰化工有限公司

华峰热电                     指   瑞安市华峰热电有限公司

东方花旗                     指   东方花旗证券有限公司

立信会计师事务所             指   立信会计师事务所(特殊普通合伙)

报告期                       指   2016 年 1 月 1 日至 2016 年 6 月 30 日




                                                                                               4
                                                                   浙江华峰氨纶股份有限公司 2016 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)   浙江华峰氨纶股份有限公司

公司的外文名称(如有)   华峰氨纶

公司的外文名称缩写(如有)ZHEJIANG HUAFON SPANDEX CO.,LTD

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、0577-65150000           0577-65178053、0577-65150000

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 2015 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 2015 年年报。




                                                                                                               5
                                                                      浙江华峰氨纶股份有限公司 2016 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

                                                                企业法人营业执
                             注册登记日期        注册登记地点                       税务登记号码    组织机构代码
                                                                      照注册号

                           1999 年 12 月 15   浙江省工商行政
报告期初注册                                                    33000000002547    330381717613998 71761399-8
                           日                 管理局

                           2016 年 04 月 11   浙江省工商行政    913300007176139 913300007176139 913300007176139
报告期末注册
                           日                 管理局            983               983              983

临时公告披露的指定网站查
                           2016 年 04 月 16 日
询日期(如有)

临时公告披露的指定网站查
                           http://www.cninfo.com.cn
询索引(如有)




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                                                                  浙江华峰氨纶股份有限公司 2016 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)                                1,224,485,978.92             1,219,273,255.47                    0.43%

归属于上市公司股东的净利润(元)               -413,205,341.57              187,045,938.14                   -320.91%

归属于上市公司股东的扣除非经常性损
                                               -413,863,704.05              185,178,795.88                   -323.49%
益的净利润(元)

经营活动产生的现金流量净额(元)                194,828,252.12               -90,362,326.89                         -

基本每股收益(元/股)                                     -0.25                        0.11                  -327.27%

稀释每股收益(元/股)                                     -0.25                        0.11                  -327.27%

加权平均净资产收益率                                    -13.13%                      5.78%                    -18.91%

                                                                                              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)                                  5,038,888,716.60             5,385,016,925.76                    -6.43%

归属于上市公司股东的净资产(元)              2,941,048,780.81             3,354,026,376.36                   -12.31%

上表中基本每股收益和稀释每股收益均按股本 1,676,800,000 股计算。


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


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                                                                浙江华峰氨纶股份有限公司 2016 年半年度报告全文


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)                  51,106.27

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
                                                                       448,500.00
一标准定额或定量享受的政府补助除外)

除上述各项之外的其他营业外收入和支出                                   274,225.12

减:所得税影响额                                                       115,468.91

合计                                                                   658,362.48              --

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




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                                                                 浙江华峰氨纶股份有限公司 2016 年半年度报告全文




                                         第四节 董事会报告

一、概述

    2016年上半年,在全球经济整体持续疲软,国内经济增速放缓的大背景下,化纤行业仍处低潮期,氨
纶行业需求放缓、产能过剩、产品同质化、行业价格大幅下降等问题,公司积极应对,围绕既定的经营方
针,上下一心、开源节流、产销逆势增长,销量比上年同期增加34.49%,实现营业收入122448.60万元,较
上年同期持平;实现归属于上市公司股东的净利润-41320.53万元,比上年同期下降-320.91%,利润大幅下
降除了氨纶价格持续下滑因素外,主要是公司全资子公司辽宁华峰计提各类资产减值准备44512.17万元(具
体内容刊登于 2016 年 7月14日的证券时报、中国证券报、上海证券报、巨潮资讯网)导致。
    报告期内,国内氨纶行业不景气,市场竞争加剧,氨纶行业毛利率持续下滑,业内工艺落后、产能较
小的氨纶企业遭受了严峻的盈利压力和生存压力,出现停产状况,这有利于氨纶行业加速整合,推动行业
有序发展。面对新一轮的挑战,我们充满信心,通过华峰重庆氨纶项目投产和产品结构的逐步优化,公司
成本竞争优势和差别化竞争优势也将愈加凸显,公司围绕“标准国际标杆、提升品质品牌、抢扩市场份额、
促进做大做强”的经营方针,保持行业领先盈利水平。



二、主营业务分析

概述
    报告期内,氨纶行业持续低迷,需求疲软等影响,氨纶价格大幅下跌,但公司围绕“瞄准国际标杆、
提升品质品牌、抢扩市场份额、促进做大做强”的经营方针,销量逆势增长,高端差别化产品成功推向市
场,市场占有率进一步提升。报告期内实现营业收入122448.60万元,较上年同期持平;母公司净利润4634.95
万元,比去年同期下降72.67%,因公司全资子公司辽宁华峰计提各类资产减值准备44512.17万元,合并报
表净利润-41320.53万元,比上年同期下降320.91%。
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                   1,224,485,978.92   1,219,273,255.47                     0.43%   -

营业成本                   1,020,476,378.77    847,081,891.54                  20.47%      -

销售费用                     36,596,876.69      15,224,972.27                 140.37%      销量增加,运输费用增
                                                                                           加

管理费用                     95,969,230.26     104,337,330.39                   -8.02%

财务费用                     23,181,944.25      15,076,147.45                  53.77%      短期借款增加,利息支
                                                                                           出增加

所得税费用                     8,762,095.22     32,084,475.27                  -72.69%     利润减少,所得税费用
                                                                                           减少

研发投入                     23,371,333.21      29,496,617.61                  -20.77%     -

经营活动产生的现金          194,828,252.12      -90,362,326.89                         -   销售商品收到的现金


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                                                                           浙江华峰氨纶股份有限公司 2016 年半年度报告全文


流量净额                                                                                             增加

投资活动产生的现金                -244,225,041.11        -477,574,339.09                   -48.86%   对子公司投资减少
流量净额

筹资活动产生的现金                 18,579,408.39         172,542,674.10                    -89.23%   长期借款减少
流量净额

现金及现金等价物净                 -30,339,075.76        -397,690,144.02                   -92.37%   经营活动流入增加,投
增加额                                                                                               资活动流出减少

公司报告期利润构成或利润来源发生重大变动
□ 适用 √ 不适用
公司报告期利润构成或利润来源没有发生重大变动。
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况
□ 适用 √ 不适用
公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。
公司回顾总结前期披露的经营计划在报告期内的进展情况
不适用


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                1,218,516,144.54 1,020,471,735.72          16.25%              0.32%             20.47%           -14.01%

分产品

氨纶                1,218,516,144.54 1,020,471,735.72          16.25%              0.32%             20.47%           -14.01%

分地区

国 内               1,124,890,653.59    954,195,296.60         15.17%             -2.90%             17.62%           -14.80%

国 外                 93,625,490.95      66,276,439.12         29.21%             66.62%             85.22%            -7.11%


四、核心竞争力分析

    1、技术优势:公司一直重视技术团队培养,建有省级研究院,多年来培养了一批高素质的优秀研发
队伍,并引进了一批国内外的行业技术人才,成功开发、储备了一批差别化新产品,如黑氨纶、高档经编
氨纶、耐氯、耐高温、高回弹氨纶等,高附加值低温易粘合氨纶已研发成功推向市场,打破了主要跨国公
司对该领域的垄断。
    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,处于国内领先地位,有力地推动公司新技术的研发和应用,产品结构得
以优化。
    此外,公司掌握行业标准制订主动权,由公司主导制定的1项ISO国际标准和2项行业标准得到发布,
并参与制订4项国家、行业和协会标准。全年共有16项发明专利和2项实用型专利获得授权,3种产品被评

                                                                                                                            10
                                                                           浙江华峰氨纶股份有限公司 2016 年半年度报告全文


选为“浙江省优秀工业产品”,公司顺利通过“国家高新技术企业”重新认定。
    2、成本优势:公司历来推行精益生产,重视成本管控,依托ERP系统、生产线成本核算模型等现代化
数据分析系统,通过大数据分析结果,实施有针对性的精细化管理举措,使得生产成本控制、节能降耗等
领域保持着全球同行业先进水平,确保了公司相对稳定的盈利能力。随着重庆项目正式达产,公司产能规
模进一步增加,先进产能占比大幅提高,满负荷正常生产后,成本优势明显,有望进一步降低公司生产成
本、提高盈利能力。
    3、市场营销优势:通过改革和强化营销体系,全力拓展销售网络,抢占市场份额。公司从做细市场
调研入手,做准销售计划,全力拓展重点目标市场,同时设立海外子公司、扩充外贸团队,增加销售渠道,
恢复外贸优势。
    4、采购优势:随着公司产能进一步扩大,公司主要原料消耗进一步增加,在主要原料供给过剩的背
景下,公司在原料采购方面的议价能力有所增强。同时,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,公司主要原料采购在坚持独立性原则的前提下,可以依托集团采购平台,充分发挥大宗采购优
势,尽量降低原料采购成本
    5、团队优势:公司坚始终重视人才培育与储备,注重人才的个性化发展,自主培养与外部引进相结
合,逐步打造了一支文化认同、价值观一致的高素质人才队伍。高级管理人员以及核心技术人员、工程人
员等均保持高度稳定,有效地保障了公司在管理、研发以及工程建设等各项工作深入推进、顺利实施以及
技术创新的成功开展。

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

                                                          对外投资情况

           报告期投资额(元)                      上年同期投资额(元)                              变动幅度

                           28,000,000.00                                 9,181,050.00                                204.98%

                                                         被投资公司情况

                公司名称                                    主要业务                      上市公司占被投资公司权益比例

瑞安市华峰热电有限公司                     热电                                                                      100.00%


(2)持有金融企业股权情况

√ 适用 □ 不适用

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

温州民商
                      400,000,00 400,000,00                400,000,00              405,753,09 3,715,558. 长期股权
银行股份 商业银行                                 20.00%                  20.00%                                    投资
                            0.00            0                      0                     8.23        05 投资
有限公司

合计                  400,000,00 400,000,00        --      400,000,00      --      405,753,09 3,715,558.    --         --


                                                                                                                            11
                                             浙江华峰氨纶股份有限公司 2016 年半年度报告全文


                         0.00        0   0              8.23        05


(3)证券投资情况

□ 适用 √ 不适用
公司报告期不存在证券投资。


(4)持有其他上市公司股权情况的说明

□ 适用 √ 不适用
公司报告期未持有其他上市公司股权。


2、委托理财、衍生品投资和委托贷款情况

(1)委托理财情况

□ 适用 √ 不适用
公司报告期不存在委托理财。


(2)衍生品投资情况

□ 适用 √ 不适用
公司报告期不存在衍生品投资。


(3)委托贷款情况

□ 适用 √ 不适用
公司报告期不存在委托贷款。


3、募集资金使用情况

√ 适用 □ 不适用


(1)募集资金总体使用情况

√ 适用 □ 不适用
                                                                                单位:万元

募集资金总额                                                                        91,600

报告期投入募集资金总额                                                            1,354.09

已累计投入募集资金总额                                                           90,836.97

报告期内变更用途的募集资金总额                                                          0

累计变更用途的募集资金总额                                                              0



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累计变更用途的募集资金总额比例                                                                                            0.00%

                                             募集资金总体使用情况说明

募集资金总额为 916,000,000.00 元,扣除发行费用 7,630,000.00 元,募集资金净额为人民币 908,370,000.00 元。2016 半年
度募集资金实际使用金额 13,547,762.11 元,扣除手续费后利息收入 6,899.49 元,扣除手续费后利息收入后使用金额
13,540,862.62 元。


(2)募集资金承诺项目情况

√ 适用 □ 不适用
                                                                                                                     单位:万元

                       是否已                                              截至期末 项目达到                         项目可行
                                 募集资金 调整后投              截至期末                         本报告期
承诺投资项目和超募     变更项                        本报告期              投资进度 预定可使                 是否达到 性是否发
                                 承诺投资 资总额                累计投入                         实现的效
       资金投向        目(含部                       投入金额               (3)=     用状态日               预计效益 生重大变
                                   总额     (1)                 金额(2)                             益
                       分变更)                                              (2)/(1)        期                             化

承诺投资项目

                                                                                      2016 年
年产 60,000 吨差别化
                       否         100,000   90,837 1,354.09 90,836.97 100.00% 07 月 29            1,634.47 否        否
氨纶项目
                                                                                      日

承诺投资项目小计            --    100,000   90,837 1,354.09 90,836.97         --           --     1,634.47      --        --

超募资金投向



合计                        --    100,000   90,837 1,354.09 90,836.97         --           --     1,634.47      --        --

未达到计划进度或预
计收益的情况和原因 不适用
(分具体项目)

项目可行性发生重大
                       不适用
变化的情况说明

超募资金的金额、用 不适用
途及使用进展情况

                       不适用
募集资金投资项目实
施地点变更情况


                       不适用
募集资金投资项目实
施方式调整情况


募集资金投资项目先 不适用
期投入及置换情况




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                                                                    浙江华峰氨纶股份有限公司 2016 年半年度报告全文



用闲置募集资金暂时 不适用
补充流动资金情况

项目实施出现募集资 适用
金结余的金额及原因 374.66 元,余额利息。

尚未使用的募集资金
                      尚未使用的募集资金存放于本公司募集资金专户,将继续用于原承诺投资的募集资金投资项目
用途及去向

                      2015 年 1 月 19 日,公司使用 9,000 万元闲置募集资金暂时补充流动资金,使用期限为 2015 年 1 月
募集资金使用及披露 19 日至 2015 年 7 月 19 日。因财务人员工作疏忽,导致逾期归还,2015 年 8 月 19 日归还 2,000 万
中存在的问题或其他 元,2015 年 8 月 21 日归还 7,000 万元,截止 2015 年 8 月 21 日,公司已将上述用于补充流动资金的
情况                  9,000 万元全部归还至募集资金专用账户,同时将上述募集资金的归还情况通知了保荐机构和保荐代
                      表人。2016 年半年度募集资金使用及披露不存在其他问题或其他情况。


(3)募集资金变更项目情况

□ 适用 √ 不适用
公司报告期不存在募集资金变更项目情况。


(4)募集资金项目情况


            募集资金项目概述                           披露日期                                   披露索引

浙江华峰氨纶股份有限公司 2016 年半年
度募集资金存放与实际使用情况的专项 2016 年 08 月 24 日                          http://www.cninfo.com.cn
报告


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

华峰重庆
                                     氨纶生产、 657,029,53 2,302,972,4 1,089,103,0 392,761,49 18,959,09 16,344,686.4
氨纶有限     子公司      工业
                                     销售       2.63              55.77      07.37         4.57        9.46              6
公司

辽宁华峰
                                     环己酮生   100,000,00   507,105,18 -437,460,59                -473,366, -473,366,292.
化工有限     子公司      工业                                                              0.00
                                     产、销售   0.00               7.39        2.69                  292.51             51
公司


5、非募集资金投资的重大项目情况

√ 适用 □ 不适用


                                                                                                                         14
                                                                            浙江华峰氨纶股份有限公司 2016 年半年度报告全文


                                                                                                                        单位:万元

                                               截至报告期末
                                 本报告期投                                                           披露日期(如 披露索引(如
  项目名称       计划投资总额                  累计实际投入         项目进度      项目收益情况
                                   入金额                                                                 有)           有)
                                                   金额

年产 23 万吨苯                                                                                        2016 年 07 月 http://www.cni
                     71,036.09      3,236.38       64,224.22            90.00%           -47,336.63
深加工项目                                                                                            14 日         nfo.com.cn

合计                 71,036.09      3,236.38       64,224.22           --                 --                  --           --


六、对 2016 年 1-9 月经营业绩的预计

2016 年 1-9 月预计的经营业绩情况:业绩亏损
业绩亏损

2016 年 1-9 月净利润(万元)                                                   -42,000         至                           -38,000

2015 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                         25,374.85
元)

                                                受 2016 年半年度计提资产减值准备 44512.17 万元影响(具体内容详见公
业绩变动的原因说明                              司《2016 年半年度计提资产减值准备公告》,刊登于 2016 年 7 月 14 日证
                                                券时报、中国证券报、上海证券报、巨潮资讯网(http://www.cninfo.com.cn)。


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
以2015年12月31日公司总股本数1,676,800,000股为基数,每10股派现金红利0.2元(含税)。

                                                现金分红政策的专项说明

是否符合公司章程的规定或股东大会决议的要求:                   是

分红标准和比例是否明确和清晰:                                 是

相关的决策程序和机制是否完备:                                 是

独立董事是否履职尽责并发挥了应有的作用:                       是

中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                               是
否得到了充分保护:

现金分红政策进行调整或变更的,条件及程序是否合规、透 是


                                                                                                                                 15
                                                               浙江华峰氨纶股份有限公司 2016 年半年度报告全文


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

                                                                   中金公司、广发基
                                                                   金、海通证券、美 公司整体经营情况及未来
2016 年 02 月 25 日 公司           实地调研       机构
                                                                   都勤远资管、睿谷 发展
                                                                   投资




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                                                       浙江华峰氨纶股份有限公司 2016 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,
充分行使自己的权利。
    (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。
    报告期内,公司严格按照内控制度的相关规定,严格执行信息披露事务管理制度及责任追究机制,加
强内控管理,不断强化信息披露责任意识,持续推进、完善公司治理结构,提高规范运作水平,不断强化
信息披露责任意识,提高公司信息披露质量和透明度。今后,公司将严格按照相关法律法规以及规范性文
件的要求,进一步增强公司董事、监事、高级管理人员的法人治理、守法合规和勤勉尽责意识,持之以恒
地完善公司治理结构,持续提升公司治理水平,促进公司持续、健康发展。




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                                         浙江华峰氨纶股份有限公司 2016 年半年度报告全文


二、诉讼事项

重大诉讼仲裁事项
□ 适用 √ 不适用
本报告期公司无重大诉讼、仲裁事项。
其他诉讼事项
□ 适用 √ 不适用


三、媒体质疑情况

□ 适用 √ 不适用
本报告期公司无媒体普遍质疑事项。


四、破产重整相关事项

□ 适用 √ 不适用
公司报告期未发生破产重整相关事项。


五、资产交易事项

1、收购资产情况

□ 适用 √ 不适用
公司报告期未收购资产。


2、出售资产情况

□ 适用 √ 不适用
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。




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                                                                          浙江华峰氨纶股份有限公司 2016 年半年度报告全文


七、重大关联交易

1、与日常经营相关的关联交易

√ 适用 □ 不适用

                                                                   占同类 获批的                     可获得
                             关联                       关联交                      是否超 关联交
关联交 关联关 关联交                  关联交易 关联交              交易金 交易额                     的同类 披露日        披露
                             交易                       易金额                      过获批 易结算
  易方        系    易类型            定价原则 易价格              额的比 度(万                     交易市        期     索引
                             内容                       (万元)                    额度     方式
                                                                    例     元)                          价

                             采购
                             蒸汽、
重庆华                                                                                                                   http://
                    采购燃 脱盐                                                                               2016 年
峰化工 同一控                                                                               月结银                       www.c
                    料和动 水以       市场价格    -     1,177.77     -      4,500 否                 -        04 月 21
有限公 制人                                                                                 行转账                       ninfo.c
                    力       及污                                                                             日
司                                                                                                                       om.cn
                             水处
                             理

合计                                       --     --    1,177.77     --     4,500      --     --         --        --       --

大额销货退回的详细情况                无

按类别对本期将发生的日常关联
                                      重庆氨纶 2016 年度向华峰化工采购蒸汽、脱盐水以及污水处理,合同总额不超过人民币
交易进行总金额预计的,在报告
                                      4,500 万元,报告期内已发生交易金额 1177.77 万元,交易正常进行中。
期内的实际履行情况(如有)

交易价格与市场参考价格差异较
                                      不适用
大的原因(如适用)


2、资产收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产收购、出售的关联交易。


3、共同对外投资的关联交易

□ 适用 √ 不适用
公司报告期未发生共同对外投资的关联交易。


4、关联债权债务往来

√ 适用 □ 不适用
是否存在非经营性关联债权债务往来
□ 是 √ 否
公司报告期不存在非经营性关联债权债务往来。




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                                                                      浙江华峰氨纶股份有限公司 2016 年半年度报告全文


5、其他关联交易

□ 适用 √ 不适用
公司报告期无其他关联交易。


八、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。


(2)承包情况

□ 适用 √ 不适用
公司报告期不存在承包情况。


(3)租赁情况

□ 适用 √ 不适用
公司报告期不存在租赁情况。


2、担保情况

√ 适用 □ 不适用
                                                                                                                单位:万元

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

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

                                                  公司与子公司之间担保情况

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

辽宁华峰化工有      2013 年 10               2013 年 11 月 28               连带责任保
                                    50,000                         26,000                5年        否          是
限公司              月 28 日                 日                             证

辽宁华峰化工有      2013 年 10               2015 年 07 月 03               连带责任保
                                    50,000                         10,000                5年        否          是
限公司              月 28 日                 日                             证

华峰重庆氨纶有      2013 年 10               2014 年 06 月 01               连带责任保
                                    50,000                         50,000                5年        否          是
限公司              月 28 日                 日                             证


                                                                                                                        20
                                                                                   浙江华峰氨纶股份有限公司 2016 年半年度报告全文


华峰重庆氨纶有      2015 年 04                     2015 年 06 月 18                     连带责任保
                                          35,880                             35,880                   5年            否            是
限公司              月 10 日                       日                                   证

华峰重庆氨纶有      2015 年 04                                                          连带责任保
                                          63,000 尚未签署协议                       0                 -              否            是
限公司              月 10 日                                                            证

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                                                                             0
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
                                                           198,880                                                                  121,880
保额度合计(B3)                                                      余额合计(B4)

                                                        子公司对子公司的担保情况

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

公司担保总额(即前三大项的合计)

报告期内审批担保额度合计                                              报告期内担保实际发生额合
                                                                 0                                                                             0
(A1+B1+C1)                                                          计(A2+B2+C2)

报告期末已审批的担保额度合                                            报告期末实际担保余额合计
                                                           198,880                                                                  121,880
计(A3+B3+C3)                                                        (A4+B4+C4)

实际担保总额(即 A4+B4+C4)占公司净资产的比例                                                                                           41.44%

其中:

采用复合方式担保的具体情况说明


(1)违规对外担保情况

□ 适用 √ 不适用
公司报告期无违规对外担保情况。


3、其他重大合同

√ 适用 □ 不适用

                                            合同涉      合同涉
                                            及资产      及资产                                                                      截至报
 合同订   合同订                                                 评估机     评估基                交易价
                    合同标     合同签       的账面      的评估                           定价原                是否关     关联关    告期末
 立公司   立对方                                                 构名称 准日(如                  格(万
                      的       订日期 价值(万 价值(万                                      则                联交易         系    的执行
 方名称    名称                                                  (如有) 有)                       元)
                                           元)(如 元)(如                                                                            情况
                                             有)        有)

          南京帝
          斯曼东               2012 年                                                  苯价+加
辽宁华                                                                                                                             暂停执
          方化工    产品       03 月 01        -           -     无            -        工费+物       -       否         无
峰化工                                                                                                                             行
          有限公               日                                                       流成本
          司



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                                                                     浙江华峰氨纶股份有限公司 2016 年半年度报告全文


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

               承诺事由                  承诺方          承诺内容           承诺时间         承诺期限     履行情况

股改承诺

收购报告书或权益变动报告书中所作承


资产重组时所作承诺

                                                      华峰集团有限
                                                      公司出具了《避
                                                      免同业竞争的
                                                      承诺函》,持有
                                                      发行人 5%以上
                                                      股份的自然人
                                     华峰集团有限
                                                      股东尤小平先     2003 年 11 月 30
                                     公司;尤小平;尤                                       长期          履行中
                                                      生和尤小华先     日
                                     小华
                                                      生分别出具了
                                                      《关于不从事
                                                      同业竞争的承
                                                      诺函》,承诺避
首次公开发行或再融资时所作承诺                        免与公司发生
                                                      同业竞争。

                                                      公司控股股东
                                                      华峰集团有限
                                                      公司对 2014 年
                                                      非公开发行股
                                                      票的承诺:“认
                                     华峰集团有限                      2014 年 09 月 23
                                                      购华峰氨纶本                        36 个月       履行中
                                     公司                              日
                                                      次非公开发行
                                                      的股票,自本次
                                                      发行结束之日
                                                      起 36 个月内不
                                                      转让。”

                                                      一、就与华峰氨
                                     上海华峰超纤
                                                      纶避免同业竞     2011 年 01 月 31
其他对公司中小股东所作承诺           材料股份有限                                         长期有效      履行中
                                                      争,承诺:截至本 日
                                     公司
                                                      承诺函签署之


                                                                                                                     22
                              浙江华峰氨纶股份有限公司 2016 年半年度报告全文


               日,本公司未直
               接或间接从事
               与华峰氨纶构
               成竞争的任何
               业务;自本承诺
               函签署之日起,
               本公司及下属
               子公司将不直
               接或间接从事
               氨纶产品的生
               产和销售。 二、
               就与华峰氨纶
               减少关联交易,
               承诺:本公司及
               下属子公司将
               不与华峰氨纶
               及其子公司之
               间发生购销商
               品、提供劳务等
               经常性的关联
               交易,尽量避免
               发生偶发性关
               联交易;确属必
               要的关联交易,
               须遵循公平、公
               正的原则,严格
               执行关联交易
               决策程序,保证
               交易价格公允,
               不损害双方利
               益。

               本公司及下属
               子公司将不直
               接或间接从事
               人造革合成革
               (包括超细纤
               维聚氨酯合成
浙江华峰氨纶                    2010 年 12 月 16
               革)的生产和销                      长期有效   履行中
股份有限公司                    日
               售。本公司及下
               属子公司将不
               与华峰超纤及
               其子公司之间
               发生购销商品、
               提供劳务等经


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                                                                    浙江华峰氨纶股份有限公司 2016 年半年度报告全文


                                                     常性的关联交
                                                     易,尽量避免发
                                                     生偶发性关联
                                                     交易;确属必要
                                                     的关联交易,须
                                                     遵循公平、公正
                                                     的原则,严格执
                                                     行关联交易决
                                                     策程序,保证交
                                                     易公允,不损害
                                                     各方利益。

承诺是否及时履行                      是


十、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否
公司半年度报告未经审计。


十一、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


十二、其他重大事项的说明

√ 适用 □ 不适用
1、2016 年 1 月,辽宁华峰唯一氢气供应商建设、所有并负责运行维护管理的横跨该氢气供应商与辽宁华峰之间的氢气管
道被群众举报没有安全“三同时”审批手续。作为化工企业,公司及辽宁华峰高度重视安全环保问题,由于该安全隐患未能确
认得到解除,为彻底避免安全生产事故的发生,辽宁华峰根据辽阳市安全生产和煤炭监督管理局(辽市安监发[2016]13 号)
《关于群众举报芳烃基地氢气管道存在安全隐患的函》的精神,自 2016 年 3 月 11 日起停产(有关停产及后续进展情况具
体内容刊登于 2016 年 3 月 12 日、3 月 19 日、7月14日的证券时报、中国证券报、上海证券报、巨潮资讯网)。
根据辽宁华峰目前处于停产的事实状况,考虑市场变化对于辽宁华峰未来经营的可能影响,基于谨慎性原则,对可能发生资
产减值损失的相关资产进行了减值测试,参考中介机构出具的咨询意见,共计提各类资产减值准备 44,512.17 万元(具体内
容刊登于 2016 年 7月14日的证券时报、中国证券报、上海证券报、巨潮资讯网)。
2、辽阳市华峰聚氨酯有限公司完成注销登记(具体内容刊登于 2016 年5月14日的证券时报、中国证券报、上海证券报、巨
潮资讯网)。
3、聚氨酯道床项目目前尚无实质性进展。
4、全资子公司重庆氨纶获得“国家发改委第四批项目建设发展专项基金”,规模为人民币 10,000 万元,根据相关规定该笔资
金需以资本金方式投入,增资重庆氨纶的方式对华峰重庆氨纶年产 6 万吨差别化氨纶项目进行投资,投资年化收益率不超
过 1.2%,投资期限为 12 年(具体内容刊登于 2016 年 1月16日、2月2日的证券时报、中国证券报、上海证券报、巨潮资讯
网)。
5、详见财务报告“十、承诺及或有事项”中“(一)重要承诺事项”



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                                                                浙江华峰氨纶股份有限公司 2016 年半年度报告全文


6、由公司全资子公司华峰重庆氨纶有限公司投资建设的“年产 60,000 吨差别化氨纶项目”二期工程“30000 吨差别化氨纶项
目”于 2016 年 3 月 底开始试生产,7月正式达产(具体内容刊登于 2016 年4月2日、7月30日的证券时报、中国证券报、上
海证券报、巨潮资讯网)。




十三、公司债相关情况

公司是否存在公开发行并在证券交易所上市,且在半年度报告批准报出日未到期或到期未能全额兑付的公司债券





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                                  第六节 股份变动及股东情况

一、股份变动情况

1、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

                        163,705,7                                                                  163,955,7
一、有限售条件股份                     9.76%                                 250,000    250,000                   9.78%
                                 92                                                                         92

                        163,705,7                                                                  163,955,7
3、其他内资持股                        9.76%                                 250,000    250,000                   9.78%
                                 92                                                                         92

                        20,000,00                                                                  20,000,00
其中:境内法人持股                     1.19%                                        0          0                  1.19%
                                  0                                                                          0

                        143,705,7                                                                  143,955,7
       境内自然人持股                  8.57%                                 250,000    250,000                   8.59%
                                 92                                                                         92

                        1,513,094,                                                                 1,512,844
二、无限售条件股份                    90.24%                                 -250,000   -250,000                 90.22%
                              208                                                                       ,208

                        1,513,094,                                                                 1,512,844
1、人民币普通股                       90.24%                                 -250,000   -250,000                 90.22%
                              208                                                                       ,208

                        1,676,800,                                                                 1,676,800
三、股份总数                          100.00%                                       0          0                 100.00%
                              000                                                                       ,000

股份变动的原因
√ 适用 □ 不适用
公司副总经理辞职,限售股增加。
股份变动的批准情况
□ 适用 √ 不适用
股份变动的过户情况
□ 适用 √ 不适用
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
□ 适用 √ 不适用
公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
□ 适用 √ 不适用



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2、限售股份变动情况

√ 适用 □ 不适用
                                                                                                                          单位:股

                                     本期解除限售股 本期增加限售股
   股东名称         期初限售股数                                             期末限售股数            限售原因      解除限售日期
                                          数                    数

                                                                                                                  在申报离任 6 个
                                                                                                                  月后的十二个月
                                                                                                                  内通过证券交易
                                                                                                                  挂牌交易出售本
席青                     4,387,500                               250,000            4,637,500 辞职
                                                                                                                  公司股票数量占
                                                                                                                  所持有本公司股
                                                                                                                  票总数的比例不
                                                                                                                  得超过 50%

合计                     4,387,500                 0             250,000            4,637,500           --               --


二、公司股东数量及持股情况

                                                                                                                          单位:股

                                                                报告期末表决权恢复的优先股
报告期末普通股股东总数                                 97,964                                                                     0
                                                                股东总数(如有)(参见注 8)

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

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

华峰集团有限                                    497,360,0                  20,000,00 477,360,00
               境内非国有法人          29.66%
公司                                                   00                           0           0

                                                146,872,0                  110,154,0
尤小平         境内自然人               8.76%                                           36,718,000
                                                       00                          00

中央汇金资产
                                                41,315,70
管理有限责任 国有法人                   2.46%                                           41,315,700
                                                        0
公司

                                                19,990,10                  14,992,57
陈林真         境内自然人               1.19%                                            4,997,526
                                                        0                           4

中欧基金-农
业银行-中欧                                    13,728,60
               其他                     0.82%                                           13,728,600
中证金融资产                                            0
管理计划

嘉实基金-农
               其他                     0.82% 13,728,60                                 13,728,600
业银行-嘉实

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中证金融资产                                      0
管理计划

工银瑞信基金
-农业银行-
                                           13,727,10
工银瑞信中证 其他                  0.82%                                  13,727,100
                                                  0
金融资产管理
计划

易方达基金-
农业银行-易                               13,667,57
               其他                0.82%                                  13,667,578
方达中证金融                                      8
资产管理计划

                                           13,660,00         10,245,00
杨从登         境内自然人          0.81%                                   3,415,000
                                                  0                   0

银华基金-农
业银行-银华                               13,591,80
               其他                0.81%                                  13,591,800
中证金融资产                                      0
管理计划

上述股东关联关系或一致行动的
                               华峰集团、尤小平、陈林真存在关联关系
说明

                                    前 10 名无限售条件普通股股东持股情况

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

华峰集团有限公司                                                  477,360,000 人民币普通股               477,360,000

中央汇金资产管理有限责任公司                                       41,315,700 人民币普通股                41,315,700

尤小平                                                             36,718,000 人民币普通股                36,718,000

中欧基金-农业银行-中欧中证
                                                                   13,728,600 人民币普通股                13,728,600
金融资产管理计划

嘉实基金-农业银行-嘉实中证
                                                                   13,728,600 人民币普通股                13,728,600
金融资产管理计划

工银瑞信基金-农业银行-工银
                                                                   13,727,100 人民币普通股                13,727,100
瑞信中证金融资产管理计划

易方达基金-农业银行-易方达
                                                                   13,667,578 人民币普通股                13,667,578
中证金融资产管理计划

银华基金-农业银行-银华中证
                                                                   13,591,800 人民币普通股                13,591,800
金融资产管理计划

大成基金-农业银行-大成中证
                                                                   13,305,383 人民币普通股                13,305,383
金融资产管理计划

博时基金-农业银行-博时中证
                                                                   12,859,000 人民币普通股                12,859,000
金融资产管理计划


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前 10 名无限售条件普通股股东之
间,以及前 10 名无限售条件普通
                                 华峰集团、尤小平、陈林真存在关联关系
股股东和前 10 名普通股股东之间
关联关系或一致行动的说明

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


三、控股股东或实际控制人变更情况

控股股东报告期内变更
□ 适用 √ 不适用
公司报告期控股股东未发生变更。
实际控制人报告期内变更
□ 适用 √ 不适用
公司报告期实际控制人未发生变更。




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                           第七节 优先股相关情况

□ 适用 √ 不适用
报告期公司不存在优先股。




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

一、董事、监事和高级管理人员持股变动

√ 适用 □ 不适用

                                                                                 期初被授 本期被授
                                                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)

           董事长、董
杨从登                  现任       13,660,000                       13,660,000
           事

                                   146,872,00                       146,872,00
尤小平     董事         现任
                                           0                                0

林建一     董事         现任

           副董事长、
陈林真               现任          19,990,100                       19,990,100
           董事

           总经理、董
潘基础     事、财务负 现任
           责人

           董事会秘
陈章良                  现任
           书、董事

潘彬       独立董事 现任

蒋高明     独立董事 现任

朱勤       独立董事 现任

           监事会主
胡永快                  现任
           席

卓锐棉     监事         现任        4,835,624                        4,835,624

李娟       监事         现任

林凯       监事         现任

吴海峰     监事         现任

尤飞煌     副总经理 现任

徐宁       副总经理 现任             400,000                          400,000

于志立     副总经理 现任

杨晓印     副总经理 现任

吴庆治     副总经理 现任

徐淑媛     副总经理 现任


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席青          副总经理 离任         4,637,500                         4,637,500

                                   190,395,22                        190,395,22
合计             --          --                       0          0                     0          0                0
                                             4                               4


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

                                                 2016 年 01 月 11
席青              副总经理         解聘                              个人原因
                                                 日




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                                     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
                                       2016 年 06 月 30 日
                                                                                                    单位:元

                  项目                   期末余额                                  期初余额

流动资产:

     货币资金                                       164,929,346.01                            162,632,126.97

     结算备付金                                                 0.00                                    0.00

     拆出资金                                                   0.00                                    0.00

     以公允价值计量且其变动计入当
                                                                0.00                                    0.00
期损益的金融资产

     衍生金融资产

     应收票据                                       297,612,800.26                            446,953,537.99

     应收账款                                       587,606,118.11                            443,989,744.80

     预付款项                                        25,145,513.18                             60,862,271.24

     应收保费                                                   0.00                                    0.00

     应收分保账款                                               0.00                                    0.00

     应收分保合同准备金                                         0.00                                    0.00

     应收利息                                                   0.00                                    0.00

     应收股利                                                   0.00                                    0.00

     其他应收款                                       1,632,313.56                              4,353,168.91

     买入返售金融资产                                           0.00                                    0.00

     存货                                           425,770,833.38                            527,879,659.84



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    划分为持有待售的资产

    一年内到期的非流动资产                     0.00                                 0.00

    其他流动资产                    163,900,870.86                        200,584,217.35

流动资产合计                       1,666,597,795.36                     1,847,254,727.10

非流动资产:

    发放贷款及垫款                             0.00                                 0.00

    可供出售金融资产                           0.00                                 0.00

    持有至到期投资                             0.00                                 0.00

    长期应收款                                 0.00                                 0.00

    长期股权投资                    405,753,098.23                        402,037,540.18

    投资性房地产                               0.00                                 0.00

    固定资产                       1,555,033,742.42                     1,670,512,802.88

    在建工程                       1,085,731,085.64                     1,021,989,803.33

    工程物资                                   0.00                                 0.00

    固定资产清理                               0.00                                 0.00

    生产性生物资产                             0.00                                 0.00

    油气资产                                   0.00                                 0.00

    无形资产                        283,450,239.41                        287,054,669.14

    开发支出                                   0.00                                 0.00

    商誉                                       0.00                                 0.00

    长期待摊费用                        259,093.18                           417,949.28

    递延所得税资产                   11,998,267.99                         11,998,267.99

    其他非流动资产                   30,065,394.37                        143,751,165.86

非流动资产合计                     3,372,290,921.24                     3,537,762,198.66

资产总计                           5,038,888,716.60                     5,385,016,925.76

流动负债:

    短期借款                        940,285,644.80                        899,604,210.62

    向中央银行借款                             0.00                                 0.00

    吸收存款及同业存放                         0.00                                 0.00

    拆入资金                                   0.00                                 0.00

    以公允价值计量且其变动计入当
                                               0.00                                 0.00
期损益的金融负债

    衍生金融负债

    应付票据                         61,601,000.00                         36,255,240.00




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    应付账款                  262,816,908.63                        267,132,777.70

    预收款项                     1,905,595.21                        21,043,293.08

    卖出回购金融资产款                   0.00                                 0.00

    应付手续费及佣金                     0.00                                 0.00

    应付职工薪酬               13,594,073.92                         53,418,902.71

    应交税费                     9,581,805.83                        28,130,612.06

    应付利息                     2,098,439.37                         2,553,342.47

    应付股利                             0.00                                 0.00

    其他应付款                 13,813,968.03                          7,959,670.76

    应付分保账款                         0.00                                 0.00

    保险合同准备金                       0.00                                 0.00

    代理买卖证券款                       0.00                                 0.00

    代理承销证券款                       0.00                                 0.00

    划分为持有待售的负债

    一年内到期的非流动负债    294,700,000.00                        193,300,000.00

    其他流动负债                         0.00                                 0.00

流动负债合计                 1,600,397,435.79                     1,509,398,049.40

非流动负债:

    长期借款                  253,050,000.00                        412,200,000.00

    应付债券                             0.00                                 0.00

      其中:优先股

               永续债

    长期应付款                100,000,000.00                                  0.00

    长期应付职工薪酬

    专项应付款                           0.00                                 0.00

    预计负债                             0.00                                 0.00

    递延收益                  144,392,500.00                        109,392,500.00

    递延所得税负债                       0.00                                 0.00

    其他非流动负债                       0.00                                 0.00

非流动负债合计                497,442,500.00                        521,592,500.00

负债合计                     2,097,839,935.79                     2,030,990,549.40

所有者权益:

    股本                     1,676,800,000.00                     1,676,800,000.00

    其他权益工具



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      其中:优先股

               永续债

    资本公积                                            19,688,000.00                           19,688,000.00

    减:库存股                                                    0.00                                    0.00

    其他综合收益                                            24,167.52                             -203,578.50

    专项储备                                                      0.00                                    0.00

    盈余公积                                           271,493,634.56                          271,493,634.56

    一般风险准备                                                  0.00                                    0.00

    未分配利润                                         973,042,978.73                         1,386,248,320.30

归属于母公司所有者权益合计                            2,941,048,780.81                        3,354,026,376.36

    少数股东权益                                                  0.00                                    0.00

所有者权益合计                                        2,941,048,780.81                        3,354,026,376.36

负债和所有者权益总计                                  5,038,888,716.60                        5,385,016,925.76


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

                                                                                                      单位:元

                 项目                      期末余额                                期初余额

流动资产:

    货币资金                                           126,823,439.57                           91,687,655.49

    以公允价值计量且其变动计入当
                                                                  0.00                                    0.00
期损益的金融资产

    衍生金融资产

    应收票据                                           220,986,312.92                          328,654,246.63

    应收账款                                           401,939,972.42                          328,147,567.81

    预付款项                                            19,476,984.42                           22,392,038.93

    应收利息                                                      0.00                                    0.00

    应收股利                                                      0.00                                    0.00

    其他应收款                                        1,022,655,503.27                         956,804,891.95

    存货                                               230,643,170.80                          250,734,664.00

    划分为持有待售的资产

    一年内到期的非流动资产                                        0.00                                    0.00

    其他流动资产                                           891,710.30                              103,902.00

流动资产合计                                          2,023,417,093.70                        1,978,524,966.81


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                                          浙江华峰氨纶股份有限公司 2016 年半年度报告全文


非流动资产:

    可供出售金融资产                           0.00                                 0.00

    持有至到期投资                             0.00                                 0.00

    长期应收款                                 0.00                                 0.00

    长期股权投资                   1,424,643,962.45                     1,420,928,404.40

    投资性房地产                               0.00                                 0.00

    固定资产                        733,937,718.11                        796,394,991.34

    在建工程                         21,632,975.93                          6,738,161.07

    工程物资                                   0.00                                 0.00

    固定资产清理                               0.00                                 0.00

    生产性生物资产                             0.00                                 0.00

    油气资产                                   0.00                                 0.00

    无形资产                         31,221,361.05                         31,978,067.72

    开发支出                                   0.00                                 0.00

    商誉                                       0.00                                 0.00

    长期待摊费用                         65,130.00                           167,274.80

    递延所得税资产                     3,429,294.81                         3,429,294.81

    其他非流动资产                             0.00                         6,177,858.28

非流动资产合计                     2,214,930,442.35                     2,265,814,052.42

资产总计                           4,238,347,536.05                     4,244,339,019.23

流动负债:

    短期借款                        688,685,644.80                        661,704,210.62

    以公允价值计量且其变动计入当
                                               0.00                                 0.00
期损益的金融负债

    衍生金融负债

    应付票据                         61,601,000.00                         36,255,240.00

    应付账款                         51,891,281.97                         98,694,894.12

    预收款项                            768,551.27                         16,369,547.00

    应付职工薪酬                       9,982,540.93                        44,291,954.52

    应交税费                           7,352,154.62                        17,344,563.52

    应付利息                           1,940,222.60                         1,437,190.60

    应付股利                                   0.00                                 0.00

    其他应付款                         3,749,663.97                         2,214,467.88

    划分为持有待售的负债




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    一年内到期的非流动负债                         0.00                                   0.00

    其他流动负债                                   0.00                                   0.00

流动负债合计                          825,971,060.16                            878,312,068.26

非流动负债:

    长期借款                                       0.00                                   0.00

    应付债券                                       0.00                                   0.00

      其中:优先股

               永续债

    长期应付款                                     0.00                                   0.00

    长期应付职工薪酬

    专项应付款                                     0.00                                   0.00

    预计负债                                       0.00                                   0.00

    递延收益                               3,312,500.00                           3,312,500.00

    递延所得税负债                                 0.00                                   0.00

    其他非流动负债                                 0.00                                   0.00

非流动负债合计                             3,312,500.00                           3,312,500.00

负债合计                              829,283,560.16                            881,624,568.26

所有者权益:

    股本                             1,676,800,000.00                       1,676,800,000.00

    其他权益工具

      其中:优先股

               永续债

    资本公积                              19,688,000.00                          19,688,000.00

    减:库存股                                     0.00                                   0.00

    其他综合收益

    专项储备

    盈余公积                          271,493,634.56                            271,493,634.56

    未分配利润                       1,441,082,341.33                       1,394,732,816.41

所有者权益合计                       3,409,063,975.89                       3,362,714,450.97

负债和所有者权益总计                 4,238,347,536.05                       4,244,339,019.23


3、合并利润表

                                                                                      单位:元

                 项目        本期发生额                            上期发生额



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一、营业总收入                           1,224,485,978.92                     1,219,273,255.47

    其中:营业收入                       1,224,485,978.92                     1,219,273,255.47

             利息收入                                0.00                                 0.00

             已赚保费                                0.00                                 0.00

             手续费及佣金收入                        0.00                                 0.00

二、营业总成本                           1,632,719,503.51                     1,000,438,876.42

    其中:营业成本                       1,020,476,378.77                       847,081,891.54

             利息支出                                0.00                                 0.00

             手续费及佣金支出                        0.00                                 0.00

             退保金                                  0.00                                 0.00

             赔付支出净额                            0.00                                 0.00

             提取保险合同准备金净额                  0.00                                 0.00

             保单红利支出                            0.00                                 0.00

             分保费用                                0.00                                 0.00

             营业税金及附加                  4,435,715.16                         8,254,358.21

             销售费用                      36,596,876.69                         15,224,972.27

             管理费用                      95,969,230.26                        104,337,330.39

             财务费用                      23,181,944.25                         15,076,147.45

             资产减值损失                 452,059,358.38                         10,464,176.56

    加:公允价值变动收益(损失以
                                                     0.00                                 0.00
“-”号填列)

         投资收益(损失以“-”号填
                                             3,715,558.05                          604,167.95
列)

         其中:对联营企业和合营企业
                                             3,715,558.05                          -881,311.51
的投资收益

         汇兑收益(损失以“-”号填列)               0.00                                 0.00

三、营业利润(亏损以“-”号填列)       -404,517,966.54                        219,438,547.00

    加:营业外收入                            814,110.50                          1,722,124.10

         其中:非流动资产处置利得              59,352.48                             47,172.42

    减:营业外支出                            739,390.31                          2,030,257.69

         其中:非流动资产处置损失                8,246.21                             9,052.41

四、利润总额(亏损总额以“-”号填列)   -404,443,246.35                        219,130,413.41

    减:所得税费用                           8,762,095.22                        32,084,475.27

五、净利润(净亏损以“-”号填列)       -413,205,341.57                        187,045,938.14

    归属于母公司所有者的净利润           -413,205,341.57                        187,045,938.14


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                                                                   浙江华峰氨纶股份有限公司 2016 年半年度报告全文


    少数股东损益                                                        0.00                                 0.00

六、其他综合收益的税后净额                                        227,746.02                                 0.00

  归属母公司所有者的其他综合收益
                                                                  227,746.02                                 0.00
的税后净额

    (一)以后不能重分类进损益的其
                                                                        0.00                                 0.00
他综合收益

             1.重新计量设定受益计划净
                                                                        0.00                                 0.00
负债或净资产的变动

             2.权益法下在被投资单位不
能重分类进损益的其他综合收益中享                                        0.00                                 0.00
有的份额

    (二)以后将重分类进损益的其他
                                                                  227,746.02                                 0.00
综合收益

             1.权益法下在被投资单位以
后将重分类进损益的其他综合收益中                                        0.00                                 0.00
享有的份额

             2.可供出售金融资产公允价
                                                                        0.00                                 0.00
值变动损益

             3.持有至到期投资重分类为
                                                                        0.00                                 0.00
可供出售金融资产损益

             4.现金流量套期损益的有效
                                                                        0.00                                 0.00
部分

             5.外币财务报表折算差额                               227,746.02                                 0.00

             6.其他                                                     0.00                                 0.00

  归属于少数股东的其他综合收益的
                                                                        0.00                                 0.00
税后净额

七、综合收益总额                                          -412,977,595.55                          187,045,938.14

    归属于母公司所有者的综合收益
                                                          -412,977,595.55                          187,045,938.14
总额

    归属于少数股东的综合收益总额                                        0.00                                 0.00

八、每股收益:

    (一)基本每股收益                                                 -0.25                                 0.11

    (二)稀释每股收益                                                 -0.25                                 0.11

本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0 元,上期被合并方实现的净利润为:0 元。
上表中基本每股收益和稀释每股收益均按股本 1,676,800,000 股计算。




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


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4、母公司利润表

                                                                                                单位:元

                 项目                 本期发生额                             上期发生额

一、营业收入                                       828,028,915.71                     1,012,953,760.49

    减:营业成本                                   679,774,270.16                         698,020,449.78

         营业税金及附加                              4,435,715.16                           8,254,358.21

         销售费用                                   19,611,669.47                          13,171,288.49

         管理费用                                   56,847,597.51                          76,124,329.35

         财务费用                                   16,036,866.51                          14,379,833.21

         资产减值损失                                2,614,400.53                           4,874,118.83

    加:公允价值变动收益(损失以
                                                             0.00                                   0.00
“-”号填列)

         投资收益(损失以“-”号填
                                                     3,715,558.05                            -834,462.19
列)

         其中:对联营企业和合营企
                                                     3,715,558.05                            -881,311.51
业的投资收益

二、营业利润(亏损以“-”号填列)                  52,423,954.42                         197,294,920.43

    加:营业外收入                                    508,610.48                            1,681,964.10

         其中:非流动资产处置利得                       59,352.48                              47,172.42

    减:营业外支出                                    707,872.41                            2,024,473.22

         其中:非流动资产处置损失                        8,246.21                               9,052.41

三、利润总额(亏损总额以“-”号填
                                                    52,224,692.49                         196,952,411.31
列)

    减:所得税费用                                   5,875,167.57                          27,330,615.37

四、净利润(净亏损以“-”号填列)                  46,349,524.92                         169,621,795.94

五、其他综合收益的税后净额                                   0.00                                   0.00

    (一)以后不能重分类进损益的
其他综合收益

             1.重新计量设定受益计划
净负债或净资产的变动

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

    (二)以后将重分类进损益的其
他综合收益

             1.权益法下在被投资单位


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                                                                  浙江华峰氨纶股份有限公司 2016 年半年度报告全文


以后将重分类进损益的其他综合收益
中享有的份额

           2.可供出售金融资产公允
价值变动损益

           3.持有至到期投资重分类
为可供出售金融资产损益

           4.现金流量套期损益的有
效部分

           5.外币财务报表折算差额

           6.其他

六、综合收益总额                                             46,349,524.92                          169,621,795.94

七、每股收益:

     (一)基本每股收益                                               0.03                                    0.10

     (二)稀释每股收益                                               0.03                                    0.10

上表中基本每股收益和稀释每股收益均按股本 1,676,800,000 股计算。


5、合并现金流量表

                                                                                                          单位:元

                 项目                           本期发生额                             上期发生额

一、经营活动产生的现金流量:

     销售商品、提供劳务收到的现金                        1,016,990,704.75                           714,980,056.36

     客户存款和同业存放款项净增加
                                                                      0.00                                    0.00


     向中央银行借款净增加额                                           0.00                                    0.00

     向其他金融机构拆入资金净增加
                                                                      0.00                                    0.00


     收到原保险合同保费取得的现金                                     0.00                                    0.00

     收到再保险业务现金净额                                           0.00                                    0.00

     保户储金及投资款净增加额                                         0.00                                    0.00

     处置以公允价值计量且其变动计
                                                                      0.00                                    0.00
入当期损益的金融资产净增加额

     收取利息、手续费及佣金的现金                                     0.00                                    0.00

     拆入资金净增加额                                                 0.00                                    0.00

     回购业务资金净增加额                                             0.00                                    0.00

     收到的税费返还                                           2,751,069.52                                    0.00

     收到其他与经营活动有关的现金                             9,810,148.05                           56,338,904.62


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经营活动现金流入小计                1,029,551,922.32                       771,318,960.98

     购买商品、接受劳务支付的现金    552,724,324.40                        556,669,379.34

     客户贷款及垫款净增加额                     0.00                                 0.00

     存放中央银行和同业款项净增加
                                                0.00                                 0.00


     支付原保险合同赔付款项的现金               0.00                                 0.00

     支付利息、手续费及佣金的现金               0.00                                 0.00

     支付保单红利的现金                         0.00                                 0.00

     支付给职工以及为职工支付的现
                                     145,069,628.14                        123,225,451.84


     支付的各项税费                   68,059,057.68                        118,270,325.46

     支付其他与经营活动有关的现金     68,870,659.98                         63,516,131.23

经营活动现金流出小计                 834,723,670.20                        861,681,287.87

经营活动产生的现金流量净额           194,828,252.12                        -90,362,326.89

二、投资活动产生的现金流量:

     收回投资收到的现金                         0.00                                 0.00

     取得投资收益收到的现金                     0.00                         1,485,479.46

     处置固定资产、无形资产和其他
                                          82,654.00                             73,300.00
长期资产收回的现金净额

     处置子公司及其他营业单位收到
                                                0.00                                 0.00
的现金净额

     收到其他与投资活动有关的现金     30,000,000.00                        100,051,771.51

投资活动现金流入小计                  30,082,654.00                        101,610,550.97

     购建固定资产、无形资产和其他
                                     274,307,695.11                        179,184,890.06
长期资产支付的现金

     投资支付的现金                             0.00                                 0.00

     质押贷款净增加额                           0.00                                 0.00

     取得子公司及其他营业单位支付
                                                0.00                       400,000,000.00
的现金净额

     支付其他与投资活动有关的现金               0.00                                 0.00

投资活动现金流出小计                 274,307,695.11                        579,184,890.06

投资活动产生的现金流量净额           -244,225,041.11                      -477,574,339.09

三、筹资活动产生的现金流量:

     吸收投资收到的现金              100,000,000.00                                  0.00

     其中:子公司吸收少数股东投资
                                                0.00                                 0.00
收到的现金


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     取得借款收到的现金                          676,991,105.60                         888,881,253.10

     发行债券收到的现金                                    0.00                                   0.00

     收到其他与筹资活动有关的现金                     88,000.00                          13,295,138.50

筹资活动现金流入小计                             777,079,105.60                         902,176,391.60

     偿还债务支付的现金                          694,609,856.51                         583,622,821.79

     分配股利、利润或偿付利息支付
                                                  31,165,545.90                          65,378,695.71
的现金

     其中:子公司支付给少数股东的
                                                           0.00                                   0.00
股利、利润

     支付其他与筹资活动有关的现金                 32,724,294.80                          80,632,200.00

筹资活动现金流出小计                             758,499,697.21                         729,633,717.50

筹资活动产生的现金流量净额                        18,579,408.39                         172,542,674.10

四、汇率变动对现金及现金等价物的
                                                    478,304.84                           -2,296,152.14
影响

五、现金及现金等价物净增加额                     -30,339,075.76                      -397,690,144.02

     加:期初现金及现金等价物余额                153,077,126.97                         504,882,497.22

六、期末现金及现金等价物余额                     122,738,051.21                         107,192,353.20


6、母公司现金流量表

                                                                                              单位:元

               项目                 本期发生额                             上期发生额

一、经营活动产生的现金流量:

     销售商品、提供劳务收到的现金                641,261,130.42                         656,064,052.20

     收到的税费返还                                  331,947.11                                   0.00

     收到其他与经营活动有关的现金                  1,051,998.88                           1,884,061.70

经营活动现金流入小计                             642,645,076.41                         657,948,113.90

     购买商品、接受劳务支付的现金                334,570,324.19                         362,960,795.82

     支付给职工以及为职工支付的现
                                                 102,581,079.18                          97,641,768.83


     支付的各项税费                               50,451,223.66                         113,082,276.21

     支付其他与经营活动有关的现金                 40,949,549.93                          47,737,078.33

经营活动现金流出小计                             528,552,176.96                         621,421,919.19

经营活动产生的现金流量净额                       114,092,899.45                          36,526,194.71

二、投资活动产生的现金流量:

     收回投资收到的现金                                    0.00                                   0.00


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                                        浙江华峰氨纶股份有限公司 2016 年半年度报告全文


    取得投资收益收到的现金                   0.00                            46,849.32

    处置固定资产、无形资产和其他
                                        82,654.00                            73,300.00
长期资产收回的现金净额

    处置子公司及其他营业单位收到
                                             0.00                                 0.00
的现金净额

    收到其他与投资活动有关的现金    73,000,000.00                        54,000,000.00

投资活动现金流入小计                73,082,654.00                        54,120,149.32

    购建固定资产、无形资产和其他
                                    20,120,732.72                        11,123,905.80
长期资产支付的现金

    投资支付的现金                           0.00                         9,181,050.00

    取得子公司及其他营业单位支付
                                             0.00                       400,000,000.00
的现金净额

    支付其他与投资活动有关的现金   143,791,779.28                       123,500,000.00

投资活动现金流出小计               163,912,512.00                       543,804,955.80

投资活动产生的现金流量净额         -90,829,858.00                      -489,684,806.48

三、筹资活动产生的现金流量:

    吸收投资收到的现金                       0.00                                 0.00

    取得借款收到的现金             555,391,105.60                       804,631,253.10

    发行债券收到的现金                       0.00                                 0.00

    收到其他与筹资活动有关的现金             0.00                                 0.00

筹资活动现金流入小计               555,391,105.60                       804,631,253.10

    偿还债务支付的现金             528,830,514.84                       536,636,407.79

    分配股利、利润或偿付利息支付
                                    15,194,315.25                        53,260,295.10
的现金

    支付其他与筹资活动有关的现金    32,724,294.80                        80,500,200.00

筹资活动现金流出小计               576,749,124.89                       670,396,902.89

筹资活动产生的现金流量净额         -21,358,019.29                       134,234,350.21

四、汇率变动对现金及现金等价物的
                                      506,467.12                         -2,294,296.74
影响

五、现金及现金等价物净增加额         2,411,489.28                      -321,218,558.30

    加:期初现金及现金等价物余额    83,762,655.49                       404,392,450.80

六、期末现金及现金等价物余额        86,174,144.77                        83,173,892.50


7、合并所有者权益变动表

本期金额
                                                                              单位:元


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                                                                           本期

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

                     1,676,                                                                                   1,386,2             3,354,0
                                                     19,688,           -203,57             271,493
一、上年期末余额 800,00                                                                                       48,320.             26,376.
                                                     000.00               8.50             ,634.56
                      0.00                                                                                        30                     36

     加:会计政策
                                                                                                                                     0.00
变更

           前期差
                                                                                                                                     0.00
错更正

           同一控
                                                                                                                                     0.00
制下企业合并

           其他                                                                                                                      0.00

                     1,676,                                                                                   1,386,2             3,354,0
                                                     19,688,           -203,57             271,493
二、本年期初余额 800,00        0.00   0.00    0.00              0.00                0.00               0.00 48,320.        0.00 26,376.
                                                     000.00               8.50             ,634.56
                      0.00                                                                                        30                     36

三、本期增减变动                                                                                              -413,20             -412,97
                                                                       227,746
金额(减少以“-”    0.00     0.00   0.00    0.00     0.00     0.00                0.00      0.00     0.00 5,341.5        0.00 7,595.5
                                                                           .02
号填列)                                                                                                             7                    5

                                                                                                              -413,20             -412,97
(一)综合收益总                                                       227,746
                                                                                                              5,341.5             7,595.5
额                                                                         .02
                                                                                                                     7                    5

(二)所有者投入
                                                                                                                                     0.00
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

(三)利润分配        0.00     0.00   0.00    0.00     0.00     0.00      0.00      0.00      0.00     0.00      0.00      0.00      0.00

1.提取盈余公积

2.提取一般风险
准备



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3.对所有者(或
                                                                                                                                   0.00
股东)的分配

4.其他                                                                                                                            0.00

(四)所有者权益
                      0.00    0.00   0.00    0.00      0.00    0.00     0.00       0.00      0.00     0.00      0.00     0.00      0.00
内部结转

1.资本公积转增
                                                                                                                                   0.00
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

                    1,676,                                                                                                      2,941,0
                                                    19,688,           24,167.             271,493            973,042
四、本期期末余额 800,00                                        0.00                0.00               0.00               0.00 48,780.
                                                     000.00               52              ,634.56            ,978.73
                      0.00                                                                                                             81

上年金额
                                                                                                                                单位:元

                                                                         上期

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

                    838,40                                                                                   1,241,4            3,142,0
                                                    816,168                               246,042
一、上年期末余额 0,000.       0.00   0.00    0.00              0.00     0.00       0.00               0.00 12,574.              23,436.
                                                    ,000.00                               ,861.93
                       00                                                                                        89                    82

    加:会计政策
                                                                                                                                   0.00
变更

           前期差
                                                                                                                                   0.00
错更正

           同一控
                                                                                                                                   0.00
制下企业合并

           其他                                                                                                                    0.00

                    838,40                                                                                   1,241,4            3,142,0
二、本年期初余额              0.00   0.00    0.00 816,168      0.00     0.00       0.00 246,042       0.00               0.00
                    0,000.                                                                                   12,574.            23,436.

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                                                                       浙江华峰氨纶股份有限公司 2016 年半年度报告全文


                      00                       ,000.00                           ,861.93               89                82

三、本期增减变动 838,40                        -796,48
                                                                                                  103,205           145,125
金额(减少以“-” 0,000.   0.00   0.00   0.00 0,000.0   0.00   0.00      0.00     0.00    0.00              0.00
                                                                                                  ,938.14           ,938.14
号填列)              00                            0

(一)综合收益总                                                                                  187,045           187,045
额                                                                                                ,938.14           ,938.14

(二)所有者投入
                                                                                                                       0.00
和减少资本

1.股东投入的普
通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他

                                                                                                  -41,920,          -41,920,
(三)利润分配
                                                                                                   000.00            000.00

1.提取盈余公积

2.提取一般风险
准备

3.对所有者(或                                                                                   -41,920,          -41,920,
股东)的分配                                                                                       000.00            000.00

4.其他                                                                                                                0.00

                   838,40                      -796,48
(四)所有者权益                                                                                  -41,920,
                   0,000.   0.00   0.00   0.00 0,000.0   0.00   0.00      0.00     0.00    0.00                        0.00
内部结转                                                                                           000.00
                      00                            0

                   796,48                      -796,48
1.资本公积转增
                   0,000.                      0,000.0                                                                 0.00
资本(或股本)
                      00                            0

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

                   41,920
                                                                                                  -41,920,
4.其他            ,000.0
                                                                                                   000.00
                       0

(五)专项储备

1.本期提取


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                                                                                 浙江华峰氨纶股份有限公司 2016 年半年度报告全文


2.本期使用

(六)其他

                     1,676,                                                                                     1,344,6              3,287,1
                                                   19,688,                                 246,042
四、本期期末余额 800,00                                         0.00      0.00      0.00                0.00 18,513.         0.00 49,374.
                                                   000.00                                  ,861.93
                       0.00                                                                                         03                   96


8、母公司所有者权益变动表

本期金额
                                                                                                                                    单位:元

                                                                           本期

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

                                                                                                                        1,394,7
                     1,676,80                              19,688,00                                        271,493,6              3,362,714
一、上年期末余额                                                                                                        32,816.
                     0,000.00                                   0.00                                           34.56                 ,450.97
                                                                                                                             41

     加:会计政策
                                                                                                                                        0.00
变更

           前期差
                                                                                                                                        0.00
错更正

           其他                                                                                                                         0.00

                                                                                                                        1,394,7
                     1,676,80                              19,688,00                                        271,493,6              3,362,714
二、本年期初余额                  0.00   0.00       0.00                   0.00                      0.00               32,816.
                     0,000.00                                   0.00                                           34.56                 ,450.97
                                                                                                                             41

三、本期增减变动
                                                                                                                        46,349, 46,349,52
金额(减少以“-”       0.00     0.00   0.00       0.00        0.00       0.00                      0.00        0.00
                                                                                                                          524.92        4.92
号填列)

(一)综合收益总                                                                                                        46,349, 46,349,52
额                                                                                                                        524.92        4.92

(二)所有者投入
                         0.00     0.00   0.00       0.00        0.00       0.00                      0.00        0.00       0.00        0.00
和减少资本

1.股东投入的普
                                                                                                                                        0.00
通股

2.其他权益工具
                                                                                                                                        0.00
持有者投入资本

3.股份支付计入
所有者权益的金                                                                                                                          0.00


4.其他                                                                                                                                 0.00


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(三)利润分配          0.00     0.00   0.00      0.00        0.00       0.00                0.00        0.00     0.00         0.00

1.提取盈余公积                                                                                          0.00     0.00         0.00

2.对所有者(或
                                                                                                                               0.00
股东)的分配

3.其他                                                                                                                        0.00

(四)所有者权益
                        0.00     0.00   0.00      0.00        0.00       0.00                0.00        0.00     0.00         0.00
内部结转

1.资本公积转增
                                                                                                                               0.00
资本(或股本)

2.盈余公积转增
                                                                                                                               0.00
资本(或股本)

3.盈余公积弥补
                                                                                                                               0.00
亏损

4.其他                                                                                                                        0.00

(五)专项储备                                                                                                                 0.00

1.本期提取                                                                                                                    0.00

2.本期使用                                                                                                                    0.00

(六)其他                                                                                                                     0.00

                                                                                                                1,441,0
                    1,676,80                             19,688,00                                  271,493,6             3,409,063
四、本期期末余额                                                                                                82,341.
                    0,000.00                                  0.00                                     34.56                ,975.89
                                                                                                                    33

上年金额
                                                                                                                           单位:元

                                                                         上期

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

                                                                                                                1,249,5
                    838,400,                             816,168,0                                  246,042,8             3,150,126
一、上年期末余额                                                                                                15,862.
                     000.00                                 00.00                                      61.93                ,724.68
                                                                                                                    75

    加:会计政策
                                                                                                                               0.00
变更

           前期差
                                                                                                                               0.00
错更正

           其他                                                                                                                0.00

                                                                                                                1,249,5
                    838,400,                             816,168,0                                  246,042,8             3,150,126
二、本年期初余额                 0.00   0.00      0.00                   0.00                0.00               15,862.
                     000.00                                 00.00                                      61.93                ,724.68
                                                                                                                    75



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三、本期增减变动
                     838,400,                        -796,480,                                       85,781, 127,701,7
金额(减少以“-”              0.00   0.00   0.00               0.00             0.00        0.00
                      000.00                           000.00                                         795.94       95.94
号填列)

(一)综合收益总                                                                                     169,621 169,621,7
额                                                                                                   ,795.94       95.94

(二)所有者投入
                         0.00   0.00   0.00   0.00        0.00   0.00             0.00        0.00      0.00         0.00
和减少资本

1.股东投入的普
                                                                                                                     0.00
通股

2.其他权益工具
                                                                                                                     0.00
持有者投入资本

3.股份支付计入
所有者权益的金                                                                                                       0.00


4.其他                                                                                                              0.00

                                                                                                     -41,920, -41,920,0
(三)利润分配           0.00   0.00   0.00   0.00        0.00   0.00             0.00        0.00
                                                                                                      000.00       00.00

1.提取盈余公积                                                                                         0.00         0.00

2.对所有者(或                                                                                      -41,920, -41,920,0
股东)的分配                                                                                          000.00       00.00

3.其他                                                                                                              0.00

(四)所有者权益 838,400,                            -796,480,                                       -41,920,
                                0.00   0.00   0.00               0.00             0.00        0.00                   0.00
内部结转              000.00                           000.00                                         000.00

1.资本公积转增 796,480,                             -796,480,
                                                                                                                     0.00
资本(或股本)        000.00                           000.00

2.盈余公积转增
                                                                                                                     0.00
资本(或股本)

3.盈余公积弥补
                                                                                                                     0.00
亏损

                     41,920,0                                                                        -41,920,
4.其他                                                                                                              0.00
                       00.00                                                                          000.00

(五)专项储备                                                                                                       0.00

1.本期提取                                                                                                          0.00

2.本期使用                                                                                                          0.00

(六)其他                                                                                                           0.00

                                                                                                     1,335,2
                     1,676,80                        19,688,00                           246,042,8              3,277,828
四、本期期末余额                                                                                     97,658.
                     0,000.00                             0.00                              61.93                 ,520.62
                                                                                                          69



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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”)系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。2006年8月在深圳证券交易所上市。所属行业
为化学纤维制造业。
截至2016年06月30日止,本公司累计发行股本总数167,680万股,公司注册资本为167,680万元。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。本公司主要
经营活动为: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。本公司的母公司为华峰集团,本公司的实际控制人为尤小平。
本财务报表业经公司董事会于2016年8月23日批准报出。

        截止2016年06月30日,本公司合并财务报表范围内子公司如下:
                                               子公司名称
辽宁华峰化工有限公司(以下简称“辽宁华峰”)
华峰重庆氨纶有限公司(以下简称“重庆氨纶”)
瑞安市华峰热电有限公司(以下简称“华峰热电”)
华峰对外贸易有限责任公司(以下简称“华峰土耳其”)




四、财务报表的编制基础

1、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,按照财政部颁布的《企业会计准则——基本准则》
和各项具体会计准则、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》的披露规定编制财务报表。

2、持续经营

公司自报告期末起至少12个月以内具备持续经营能力,不存在影响持续经营能力的重大事项。



五、重要会计政策及会计估计

具体会计政策和会计估计提示:



1、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。

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2、会计期间

自公历1月1日至12月31日止为一个会计年度。



3、营业周期

本公司营业周期为12个月。



4、记账本位币

本公司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

同一控制下企业合并:本公司在企业合并中取得的资产和负债,按照合并日在被合并方资产、负债(包括
最终控制方收购被合并方而形成的商誉)在最终控制方合并财务报表中的账面价值计量。在合并中取得的
净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积中的股本溢价,
资本公积中的股本溢价不足冲减的,调整留存收益。
为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他直接相关费用,于发生时计入当期损益;
为企业合并而发行权益性证券的交易费用,冲减权益。



6、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(包括本公司所控制的被投资方可分割的
部分)均纳入合并财务报表。
2、合并程序
本公司以自身和各子公司的财务报表为基础,根据其他有关资料,编制合并财务报表。本公司编制合并财
务报表,将整个企业集团视为一个会计主体,依据相关企业会计准则的确认、计量和列报要求,按照统一
的会计政策,反映本企业集团整体财务状况、经营成果和现金流量。
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。对于同一控制下企业合并取得的子公司,以其资产、负债(包括最终控制方收购该子公司而形
成的商誉)在最终控制方财务报表中的账面价值为基础对其财务报表进行调整。
子公司所有者权益、当期净损益和当期综合收益中属于少数股东的份额分别在合并资产负债表中所有者权
益项目下、合并利润表中净利润项目下和综合收益总额项目下单独列示。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)增加子公司或业务

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在报告期内,若因同一控制下企业合并增加子公司或业务的,则调整合并资产负债表的期初数;将子公司
或业务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;将子公司或业务合并当期期初至报
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自
最终控制方开始控制时点起一直存在。
在报告期内,若因非同一控制下企业合并增加子公司或业务的,则不调整合并资产负债表期初数;将该子
公司或业务自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司或业务自购买日至报告期
末的现金流量纳入合并现金流量表。



7、合营安排分类及共同经营会计处理方法




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。
资产负债表日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。

2、外币财务报表的折算
资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项
目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率(或:
采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率。提示:若采用此种方法,应明示何
种方法何种口径)折算。
处置境外经营时,将与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益。



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
金融资产和金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融资产或金融负
债,包括交易性金融资产或金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金
融负债;持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。
2、金融工具的确认依据和计量方法
(1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)

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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其他综合
收益。但是,在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩
并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
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,将原直接计入其他综合
收益的公允价值变动累计额对应处置部分的金额转出,计入当期损益。
(5)其他金融负债
按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。
3、金融资产转移的确认依据和计量方法
公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该
金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产
转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差
额计入当期损益:
(1)所转移金融资产的账面价值;
(2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可
供出售金融资产的情形)之和。
金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确
认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
(1)终止确认部分的账面价值;
(2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额
(涉及转移的金融资产为可供出售金融资产的情形)之和。
金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。
 4、金融负债终止确认条件
 金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定
 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


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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的公允价值的确定方法
存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值。不存在活跃市场的金融工具,采用估值
技术确定其公允价值。在估值时,本公司采用在当前情况下适用并且有足够可利用数据和其他信息支持的
估值技术,选择与市场参与者在相关资产或负债的交易中所考虑的资产或负债特征相一致的输入值,并优
先使用相关可观察输入值。只有在相关可观察输入值无法取得或取得不切实可行的情况下,才使用不可观
察输入值。
6、金融资产(不含应收款项)减值的测试方法及会计处理方法
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。



11、应收款项

(1)单项金额重大并单独计提坏账准备的应收款项


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
                                                   计未来现金流量现值低于其账面价值的差额计提坏账准备,
单项金额重大并单项计提坏账准备的计提方法
                                                   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)按信用风险特征组合计提坏账准备的应收款项


                           组合名称                                      坏账准备计提方法

组合 1                                             账龄分析法

组合 2                                             其他方法

组合中,采用账龄分析法计提坏账准备的:
√ 适用 □ 不适用

                    账龄                   应收账款计提比例                     其他应收款计提比例

1 年以内(含 1 年)                                              5.00%                                5.00%

1-2 年                                                         10.00%                               10.00%

2-3 年                                                         30.00%                               30.00%

3 年以上                                                        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:

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□ 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                应收账款计提比例                    其他应收款计提比例

组合 2                                                       0.00%                               0.00%


(3)单项金额不重大但单独计提坏账准备的应收款项


                                               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
单项计提坏账准备的理由
                                               的应收款项应进行单项减值测试

                                               单独进行减值测试,如有客观证据表明其已发生减值,按预
                                               计未来现金流量现值低于其账面价值的差额计提坏账准备,
坏账准备的计提方法
                                               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、半成品、库存商品、发出商品、周转材料等。
2、发出存货的计价方法
存货发出时按加权平均法计价。
3、不同类别存货可变现净值的确定依据
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。
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。
本期期末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
采用永续盘存制。
5、低值易耗品和包装物的摊销方法
(1)低值易耗品采用一次转销法。
(2)包装物采用一次转销法。

13、划分为持有待售资产




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14、长期股权投资

1、共同控制、重大影响的判断标准
共同控制,是指按照相关约定对某项安排所共有的控制,并且该安排的相关活动必须经过分享控制权的参
与方一致同意后才能决策。本公司与其他合营方一同对被投资单位实施共同控制且对被投资单位净资产享
有权利的,被投资单位为本公司的合营企业。
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。本能够对被投资单位施加重大影响的,被投资单位为本公司联营企业。
2、初始投资成本的确定
(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在最终控制方合并财务报表中的账面价值的份额作为长
期股权投资的初始投资成本。因追加投资等原因能够对同一控制下的被投资单位实施控制的,在合并日根
据合并后应享有被合并方净资产在最终控制方合并财务报表中的账面价值的份额,确定长期股权投资的初
始投资成本。合并日长期股权投资的初始投资成本,与达到合并前的长期股权投资账面价值加上合并日进
一步取得股份新支付对价的账面价值之和的差额,调整股本溢价,股本溢价不足冲减的,冲减留存收益。
(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。
3、后续计量及损益确认方法
(1)成本法核算的长期股权投资
公司对子公司的长期股权投资,采用成本法核算。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当期投资收益。
(2)权益法核算的长期股权投资
对联营企业和合营企业的长期股权投资,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。
公司按照应享有或应分担的被投资单位实现的净损益和其他综合收益的份额,分别确认投资收益和其他综
合收益,同时调整长期股权投资的账面价值;按照被投资单位宣告分派的利润或现金股利计算应享有的部
分,相应减少长期股权投资的账面价值;对于被投资单位除净损益、其他综合收益和利润分配以外所有者
权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。
在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位可辨认净资产的公允价值为基础,并
按照公司的会计政策及会计期间,对被投资单位的净利润进行调整后确认。在持有投资期间,被投资单位
编制合并财务报表的,以合并财务报表中的净利润、其他综合收益和其他所有者权益变动中归属于被投资
单位的金额为基础进行核算。



15、投资性房地产

投资性房地产计量模式
不适用




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16、固定资产

(1)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)折旧方法


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

房屋及建筑物         年限平均法            20                    5%                   4.75%

机器设备             年限平均法            10                    5%                   9.50%

运输设备             年限平均法            4-5                   5%                   23.75%-19.00%

其他设备             年限平均法            5                     5%                   19.00%




(3)融资租入固定资产的认定依据、计价和折旧方法




17、在建工程

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必要支出,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。



18、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


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在内。
当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资
本化。
购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体
完工时停止借款费用资本化。
3、暂停资本化期间
符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过3个月的,则借款费
用暂停资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态
必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者
生产活动重新开始后借款费用继续资本化。
4、借款费用资本化率、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借款费用金额。资本
化率根据一般借款加权平均利率计算确定。



19、无形资产

(1)计价方法、使用寿命、减值测试

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。
(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。

使用寿命有限的无形资产的使用寿命估计情况:
             项   目                预计使用寿命                    依据
土地使用权                土地证登记使用年限         土地使用权证
专利权                    合同约定使用年限           合同


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软件                      3-5年                      合同
商标                      10年                       商标注册证
每年度终了,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。

使用寿命不确定的无形资产的判断依据以及对其使用寿命进行复核的程序
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。



(2)内部研究开发支出会计政策

划分研究阶段和开发阶段的具体标准
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。

开发阶段支出资本化的具体条件
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。



20、长期资产减值

长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、使用寿命有限的无形资产等长
期资产,于资产负债表日存在减值迹象的,进行减值测试。减值测试结果表明资产的可收回金额低于其账
面价值的,按其差额计提减值准备并计入减值损失。可收回金额为资产的公允价值减去处置费用后的净额
与资产预计未来现金流量的现值两者之间的较高者。资产减值准备按单项资产为基础计算并确认,如果难
以对单项资产的可收回金额进行估计的,以该资产所属的资产组确定资产组的可收回金额。资产组是能够
独立产生现金流入的最小资产组合。
商誉和使用寿命不确定的无形资产至少在每年年度终了进行减值测试。
本公司进行商誉减值测试,对于因企业合并形成的商誉的账面价值,自购买日起按照合理的方法分摊至相
关的资产组;难以分摊至相关的资产组的,将其分摊至相关的资产组组合。在将商誉的账面价值分摊至相
关的资产组或者资产组组合时,按照各资产组或者资产组组合的公允价值占相关资产组或者资产组组合公
允价值总额的比例进行分摊。公允价值难以可靠计量的,按照各资产组或者资产组组合的账面价值占相关
资产组或者资产组组合账面价值总额的比例进行分摊。


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在对包含商誉的相关资产组或者资产组组合进行减值测试时,如与商誉相关的资产组或者资产组组合存在
减值迹象的,先对不包含商誉的资产组或者资产组组合进行减值测试,计算可收回金额,并与相关账面价
值相比较,确认相应的减值损失。再对包含商誉的资产组或者资产组组合进行减值测试,比较这些相关资
产组或者资产组组合的账面价值(包括所分摊的商誉的账面价值部分)与其可收回金额,如相关资产组或
者资产组组合的可收回金额低于其账面价值的,确认商誉的减值损失。上述资产减值损失一经确认,在以
后会计期间不予转回。




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。

摊销方法
长期待摊费用在受益期内平均摊销

摊销年限
3年




22、职工薪酬

(1)短期薪酬的会计处理方法

本公司在职工为本公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益或相关
资产成本。
本公司为职工缴纳的社会保险费和住房公积金,以及按规定提取的工会经费和职工教育经费,在职工为本
公司提供服务的会计期间,根据规定的计提基础和计提比例计算确定相应的职工薪酬金额。
职工福利费为非货币性福利的,如能够可靠计量的,按照公允价值计量。




(2)离职后福利的会计处理方法

(1)设定提存计划
本公司按当地政府的相关规定为职工缴纳基本养老保险和失业保险,在职工为本公司提供服务的会计期
间,按以当地规定的缴纳基数和比例计算应缴纳金额,确认为负债,并计入当期损益或相关资产成本。
除基本养老保险外,本公司还依据国家企业年金制度的相关政策建立了企业年金缴费制度(补充养老保险)
/企业年金计划。本公司按职工工资总额的一定比例向当地社会保险机构缴费/年金计划缴费,相应支出计
入当期损益或相关资产成本。
(2)设定受益计划
本公司根据预期累计福利单位法确定的公式将设定受益计划产生的福利义务归属于职工提供服务的期间,
并计入当期损益或相关资产成本。
设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字或盈余确认为一项设定受益计划净

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负债或净资产。设定受益计划存在盈余的,本公司以设定受益计划的盈余和资产上限两项的孰低者计量设
定受益计划净资产。
所有设定受益计划义务,包括预期在职工提供服务的年度报告期间结束后的十二个月内支付的义务,根据
资产负债表日与设定受益计划义务期限和币种相匹配的国债或活跃市场上的高质量公司债券的市场收益
率予以折现。
设定受益计划产生的服务成本和设定受益计划净负债或净资产的利息净额计入当期损益或相关资产成本;
重新计量设定受益计划净负债或净资产所产生的变动计入其他综合收益,并且在后续会计期间不转回至损
益,在原设定受益计划终止时在权益范围内将原计入其他综合收益的部分全部结转至未分配利润。
在设定受益计划结算时,按在结算日确定的设定受益计划义务现值和结算价格两者的差额,确认结算利得
或损失。



(3)辞退福利的会计处理方法

本公司在不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时,或确认与涉及支付辞退福
利的重组相关的成本或费用时(两者孰早),确认辞退福利产生的职工薪酬负债,并计入当期损益。



(4)其他长期职工福利的会计处理方法




23、预计负债




24、股份支付




25、收入

销售商品收入确认和计量原则
(1)销售商品收入确认和计量的总体原则
公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,
也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相
关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。

(2)本公司销售商品收入确认的确认标准及收入确认时间的具体判断标准
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,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。
国外销售在满足以下条件时,确认收入:

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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。

让渡资产使用权收入的确认和计量原则
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。



26、政府补助

(1)与资产相关的政府补助判断依据及会计处理方法

本公司将政府补助划分为与资产相关的具体标准为: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。


(2)与收益相关的政府补助判断依据及会计处理方法

本公司将政府补助划分为与收益相关的具体标准为:是指除与资产相关的政府补助之外的政府补助。
与收益相关的政府补助,用于补偿本公司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;用于补偿本公司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。


27、递延所得税资产/递延所得税负债

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。对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税
款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。
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。




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28、其他重要的会计政策和会计估计




29、重要会计政策和会计估计变更

(1)重要会计政策变更

□ 适用 √ 不适用


(2)重要会计估计变更

□ 适用 √ 不适用


30、其他




六、税项

1、主要税种及税率


                    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,在扣除当期
增值税                                                                         8%(华峰对外贸易有限责任公司)、17%
                                          允许抵扣的进项税额后,差额部分为应
                                          交增值税

营业税                                    按应税营业收入计缴                   5%

                                          按实际缴纳的营业税、增值税及消费税
城市维护建设税                                                                 7%
                                          计缴

企业所得税                                按应纳税所得额计缴                   15%、20%、25%

存在不同企业所得税税率纳税主体的,披露情况说明

                           纳税主体名称                                             所得税税率

浙江华峰氨纶股份有限公司                                   15%

辽宁华峰化工有限公司                                       25%

华峰重庆氨纶有限公司                                       15%

华峰对外贸易有限责任公司                                   20%

瑞安市华峰热电有限公司                                     25%




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2、税收优惠

(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(2015 年至2018 年)。2016半年度企业所得税税率按照15%执行。
(2)重庆氨纶业务“氨纶产品的加工制造、销售、及技术开发”项目符合《西部地区鼓励类产业目录》中,
《产业结构调整指导目录(2011年本)(修正)》鼓励类第20类第1条腈纶、锦纶、氨纶、粘胶纤维等其
他化学纤维品种的差别化、功能性改性纤维生产之规定,根据国税税通【2015】23086号的重庆市涪陵区
国家税务局税务事项通知书,重庆氨纶2015年1月1日至2015年12月31日企业所得税减按15%税率征收。2016
年已到期,相关手续正在办理中,企业所得税税率暂按15%执行。



3、其他




七、合并财务报表项目注释

1、货币资金

                                                                                                     单位: 元

                   项目                    期末余额                                 期初余额

库存现金                                                    145,773.13                              229,053.71

银行存款                                                156,437,922.88                         152,848,073.26

其他货币资金                                              8,345,650.00                             9,555,000.00

合计                                                    164,929,346.01                         162,632,126.97

     其中:存放在境外的款项总额                           7,493,338.51                             7,681,705.57

其他说明

其中因抵押、质押或冻结等对使用有限制受到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                                6,803,650.00                      7,925,000.00
信用证保证金                                      1,542,000.00                      1,630,000.00
定期存款                                         33,845,644.80
              合     计                          42,191,294.80                      9,555,000.00




2、以公允价值计量且其变动计入当期损益的金融资产






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3、衍生金融资产

□ 适用 √ 不适用


4、应收票据

(1)应收票据分类列示

                                                                                                                         单位: 元

                    项目                                       期末余额                                  期初余额

银行承兑票据                                                              290,160,465.96                            446,953,537.99

国内信用证                                                                  7,452,334.30

合计                                                                      297,612,800.26                            446,953,537.99


(2)期末公司已质押的应收票据

                                                                                                                         单位: 元

                                  项目                                                      期末已质押金额

银行承兑票据                                                                                                         53,934,118.50

合计                                                                                                                 53,934,118.50


(3)期末公司已背书或贴现且在资产负债表日尚未到期的应收票据

                                                                                                                         单位: 元

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

银行承兑票据                                                              296,448,628.14

合计                                                                      296,448,628.14


(4)期末公司因出票人未履约而将其转应收账款的票据




5、应收账款

(1)应收账款分类披露

                                                                                                                         单位: 元

                                                期末余额                                          期初余额

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



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                                                       例

按信用风险特征组
                    621,403,             33,797,7              587,606,1 470,665              26,675,91            443,989,74
合计提坏账准备的               100.00%                 5.44%                        100.00%                5.67%
                      860.91               42.80                  18.11 ,663.97                    9.17                  4.80
应收账款

                    621,403,             33,797,7              587,606,1 470,665              26,675,91            443,989,74
合计                           100.00%                 5.44%                        100.00%                5.67%
                      860.91               42.80                  18.11 ,663.97                    9.17                  4.80

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

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

1 年以内分项

1 年以内                                     594,433,662.45                        29,721,683.12                       5.00%

1 年以内小计                                 594,433,662.45                        29,721,683.12                       5.00%

1至2年                                        23,977,473.71                         2,397,747.37                      10.00%

2至3年                                         1,452,776.33                          435,832.90                       30.00%

3至4年                                              556,731.35                       334,038.81                       60.00%

4至5年                                              186,941.17                       112,164.70                       60.00%

5 年以上                                            796,275.90                       796,275.90                      100.00%

合计                                         621,403,860.91                        33,797,742.80                            -

确定该组合依据的说明:
组合中,采用余额百分比法计提坏账准备的应收账款:
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的应收账款:


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 7,121,823.63 元;本期收回或转回坏账准备金额 0.00 元。
其中本期坏账准备收回或转回金额重要的:
                                                                                                                     单位: 元

               单位名称                               收回或转回金额                                  收回方式


(3)本期实际核销的应收账款情况






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(4)按欠款方归集的期末余额前五名的应收账款情况

单位名称                                  期末余额
                  应收账款              占应收账款合计       坏账准备
                                        数的比例(%)
第一名                 29,551,910.55                4.76%           1,477,595.53
第二名                 25,574,348.55                4.12%           1,278,717.43
第三名                 17,428,032.72                2.80%            871,401.64
第四名                 13,379,621.01                2.15%           1,337,962.10
第五名                 11,524,853.13                1.85%            576,242.66
合 计                  97,458,765.96                15.68%          5,541,919.36


(5)因金融资产转移而终止确认的应收账款




(6)转移应收账款且继续涉入形成的资产、负债金额


其他说明:



6、预付款项

(1)预付款项按账龄列示

                                                                                                                         单位: 元

                                            期末余额                                               期初余额
           账龄
                                 金额                        比例                       金额                    比例

1 年以内                          24,651,266.30                        98.03%            60,447,042.26                    99.32%

1至2年                                  80,000.00                       0.32%                    982.10                    0.00%

2至3年                                                                  0.00%                  68,950.00                   0.11%

3 年以上                               414,246.88                       1.65%              345,296.88                      0.57%

合计                              25,145,513.18                --                        60,862,271.24              --

账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:



(2)按预付对象归集的期末余额前五名的预付款情况

            预付对象                           期末余额                         占预付款期末余额合计数的比例
第一名                                                       3,865,168.00                                  15.37%



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第二名                                                          3,180,000.00                                     12.65%
第三名                                                          1,590,000.00                                     6.32%
第四名                                                          1,210,000.00                                     4.81%
第五名                                                           924,700.50                                      3.68%
合计                                                           10,769,868.50                                     42.83%


其他说明:



7、应收利息




8、应收股利




9、其他应收款

(1)其他应收款分类披露

                                                                                                                            单位: 元

                                            期末余额                                                  期初余额

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

按信用风险特征组
                       1,750,50              118,195.             1,632,313 4,655,4               302,329.3                4,353,168.9
合计提坏账准备的                  100.00%                6.75%                          100.00%                    6.49%
                           9.51                   95                    .56     98.30                      9                        1
其他应收款

                       1,750,50              118,195.             1,632,313 4,655,4               302,329.3                4,353,168.9
合计                              100.00%                6.75%                          100.00%                    6.49%
                           9.51                   95                    .56     98.30                      9                        1

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

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

1 年以内分项

1 年以内                                             1,455,066.91                         72,753.35                             5.00%



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1 年以内小计                                     1,455,066.91                       72,753.35                        5.00%

5 年以上                                           45,442.60                        45,442.60                     100.00%

合计                                             1,500,509.51                   118,195.95                           7.88%

确定该组合依据的说明:
组合中,采用余额百分比法计提坏账准备的其他应收款:
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的其他应收款:
√ 适用 □ 不适用
组合2,不计提坏账准备的其他应收款:
项目                            期末余额
           其他应收款               坏账准备     计提比例
备用金                 250,000.00
合计                   250,000.00




(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备金额 0.00 元;本期收回或转回坏账准备金额 184,133.44 元。
其中本期坏账准备转回或收回金额重要的:



(3)本期实际核销的其他应收款情况




(4)其他应收款按款项性质分类情况

                                                                                                                 单位: 元

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

保证金                                                                  2,000.00                               3,133,154.92

备用金                                                                505,707.00                                230,000.00

代扣代缴款项                                                          510,874.25                                874,579.62

其他                                                                  636,928.26                                347,763.76

押金                                                                   95,000.00                                 70,000.00

合计                                                                 1,750,509.51                              4,655,498.30


(5)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                                 单位: 元

       单位名称          款项的性质            期末余额              账龄           占其他应收款期末 坏账准备期末余额


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                                                                                 余额合计数的比例

第一名          代扣代缴款项                 944,328.74 1 年以内                           53.95%       47,216.44

第二名          备用金                       190,080.00 1 年以内                           10.86%         9,504.00

第三名          备用金                       190,000.00 1 年以内                           10.85%         9,500.00

第四名          备用金                        60,627.00 1 年以内                            3.46%         3,031.35

第五名          备用金                        60,000.00 1 年以内                            3.43%         3,000.00

合计                     --                 1,445,035.74           --                      82.55%       72,251.79


(6)涉及政府补助的应收款项




(7)因金融资产转移而终止确认的其他应收款




(8)转移其他应收款且继续涉入形成的资产、负债金额




10、存货

(1)存货分类

                                                                                                         单位: 元

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

原材料          139,963,564.35                    139,963,564.35        182,271,617.25              182,271,617.25

在产品            5,812,872.97                      5,812,872.97          6,594,888.80                6,594,888.80

库存商品        236,314,847.04                    236,314,847.04        320,408,979.32              320,408,979.32

周转材料          8,654,753.43                      8,654,753.43          9,217,223.62                9,217,223.62

发出商品         35,024,795.59                     35,024,795.59          9,386,950.85                9,386,950.85

合计            425,770,833.38                    425,770,833.38        527,879,659.84              527,879,659.84


(2)存货跌价准备






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(3)存货期末余额含有借款费用资本化金额的说明




(4)期末建造合同形成的已完工未结算资产情况




11、划分为持有待售的资产




12、一年内到期的非流动资产




13、其他流动资产

                                                                                                            单位: 元

                 项目                                  期末余额                             期初余额

未抵扣进项税                                                      163,009,160.56                       200,431,814.62

其他                                                                 891,710.30                           152,402.73

合计                                                              163,900,870.86                       200,584,217.35

其他说明:


14、可供出售金融资产




15、持有至到期投资




16、长期应收款




17、长期股权投资

                                                                                                            单位: 元

                                                     本期增减变动
被投资单                                                                                                    减值准备
           期初余额                       权益法下 其他综合 其他权益 宣告发放 计提减值           期末余额
     位               追加投资 减少投资                                                   其他              期末余额
                                          确认的投 收益调整   变动    现金股利     准备


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                                              资损益                            或利润

一、合营企业

二、联营企业

温州民商 402,037,5                            3,715,558                                                         405,753,0
银行           40.18                                .05                                                            98.23

           402,037,5                          3,715,558                                                         405,753,0
小计                         0.00      0.00                  0.00       0.00        0.00     0.00        0.00                   0.00
               40.18                                .05                                                            98.23

           402,037,5                          3,715,558                                                         405,753,0
合计                         0.00      0.00                  0.00       0.00        0.00     0.00        0.00                   0.00
               40.18                                .05                                                            98.23

其他说明


18、投资性房地产

(1)采用成本计量模式的投资性房地产

□ 适用 √ 不适用


(2)采用公允价值计量模式的投资性房地产

□ 适用 √ 不适用


(3)未办妥产权证书的投资性房地产情况

                                                                                                                            单位: 元

                    项目                                     账面价值                               未办妥产权证书原因

其他说明


19、固定资产

(1)固定资产情况

                                                                                                                            单位: 元

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

一、账面原值:

  1.期初余额                 596,829,507.30      2,597,701,449.26        19,908,473.53       41,602,531.32         3,256,041,961.41

  2.本期增加金额               4,198,718.00          1,535,831.90         2,217,969.26         1,562,459.53            9,514,978.69

    (1)购置                  4,198,718.00            535,346.50         2,217,969.26         1,560,208.74            8,512,242.50

    (2)在建工程
                                       0.00          1,000,485.40                   0.00                 0.00          1,000,485.40
转入

    (3)企业合并                      0.00                  0.00                   0.00             2,250.79               2,250.79



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增加



     3.本期减少金额     12,877,072.72           1,538.46     291,425.00         22,176.07      13,192,212.25

       (1)处置或报
                                 0.00           1,538.46     291,425.00         22,176.07         315,139.53


          (2)其他     12,877,072.72               0.00            0.00              0.00     12,877,072.72

     4.期末余额        588,151,152.58   2,599,235,742.70   21,835,017.79    43,142,814.78    3,252,364,727.85

二、累计折旧

     1.期初余额        117,657,310.01   1,429,291,175.58   11,677,260.91    26,903,412.03    1,585,529,158.53

     2.本期增加金额     13,977,755.40     94,131,306.78     1,727,427.64      2,259,099.82    112,095,589.64

       (1)计提        13,977,755.40     94,131,306.78     1,727,427.64      2,259,099.82    112,095,589.64



     3.本期减少金额              0.00            950.00      272,227.25         20,585.49         293,762.74

       (1)处置或报
                                 0.00            950.00      272,227.25         20,585.49         293,762.74




     4.期末余额        131,635,065.41   1,523,421,532.36   13,132,461.30    29,141,926.36    1,697,330,985.43

三、减值准备

     1.期初余额

     2.本期增加金额

       (1)计提



     3.本期减少金额

       (1)处置或报




     4.期末余额

四、账面价值

     1.期末账面价值    456,516,087.17   1,075,814,210.34    8,702,556.49    14,000,888.42    1,555,033,742.42

     2.期初账面价值    479,172,197.29   1,168,410,273.68    8,231,212.62     14,699,119.29   1,670,512,802.88


(2)暂时闲置的固定资产情况






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(3)通过融资租赁租入的固定资产情况




(4)通过经营租赁租出的固定资产



(5)未办妥产权证书的固定资产情况
                                                                                                                             单位: 元

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

重庆氨纶生活区房屋                                                          80,132,981.74 正在办理中

重庆氨纶工业区房屋                                                         156,095,051.68 正在办理中

小计                                                                       236,228,033.42

其他说明:无


20、在建工程

(1)在建工程情况

                                                                                                                             单位: 元

                                            期末余额                                                期初余额
          项目
                         账面余额           减值准备            账面价值            账面余额        减值准备           账面价值

员工公寓                47,076,932.67                           47,076,932.67      29,100,016.81                       29,100,016.81

其他小型技术改
                        21,632,975.93                           21,632,975.93       6,738,161.07                        6,738,161.07
造项目

年产 23 万吨苯深
                       631,174,925.82      376,730,767.89      254,444,157.93    609,878,399.99     11,067,235.85     598,811,164.14
加工项目

年产 6 万吨差别
                       733,548,390.81                          733,548,390.81    387,340,461.31                       387,340,461.31
化氨纶项目

热电联产项目            29,028,628.30                           29,028,628.30                0.00                                0.00

合计                  1,462,461,853.53     376,730,767.89 1,085,731,085.64 1,033,057,039.18         11,067,235.85 1,021,989,803.33


(2)重要在建工程项目本期变动情况

                                                                                                                             单位: 元

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

员工公                 29,100,0 17,976,9       0.00      0.00 47,076,9               90%


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寓                    16.81       15.86                          32.67

年产 23
万吨苯              598,811, 32,363,7                376,730, 254,444,                         57,096,8 11,192,9
                                              0.00                                   90%                             6.40% 其他
深加工               164.14       61.68               767.89    157.93                           01.45    66.58
项目

年产 6 万
吨差别              387,340, 346,627, 419,132.                 733,548,                        7,690,61 3,421,68
                                                        0.00                         95%                             6.40% 其他
化氨纶               461.31      062.46        96               390.81                            3.18      2.90
项目

热电联                          29,028,6                       29,028,6
                         0.00                                                        5%           0.00      0.00     6.40% 其他
产项目                            28.30                          28.30

                    1,015,25 425,996, 419,132. 376,730, 1,064,09                               64,787,4 14,614,6
合计                                                                         --           --                                  --
                    1,642.26     368.30        96     767.89 8,109.71                            14.63    49.48


(3)本期计提在建工程减值准备情况

                                                                                                                          单位: 元

                  项目                                     本期计提金额                                   计提原因

年产 23 万吨苯深加工项目                                                   376,730,767.89 在建工程存在减值情况

合计                                                                       376,730,767.89                     --

其他说明


21、工程物资




22、固定资产清理




23、无形资产

(1)无形资产情况

                                                                                                                          单位: 元

          项目            土地使用权                 专利权               非专利技术              其他                 合计

一、账面原值

     1.期初余额            310,726,213.40              873,320.00                                 4,707,528.75       316,307,062.15

     2.本期增加金
                                       0.00             34,470.00                      0.00           2,188.68            36,658.68





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         (1)购置               0.00    34,470.00        0.00          2,188.68          36,658.68

         (2)内部研


         (3)企业合
并增加



  3.本期减少金额                 0.00         0.00        0.00               0.00              0.00

         (1)处置               0.00         0.00        0.00               0.00              0.00



     4.期末余额        310,726,213.40   907,790.00        0.00       4,709,717.40    316,343,720.83

二、累计摊销

     1.期初余额         25,243,957.04   756,695.86                   3,251,740.11     29,252,393.01

     2.本期增加金
                         3,343,817.97    38,391.06        0.00        258,879.38       3,641,088.41


         (1)计提       3,343,817.97    38,391.06        0.00        258,879.38       3,641,088.41



     3.本期减少金
                                 0.00         0.00        0.00               0.00              0.00


         (1)处置



     4.期末余额         28,587,775.01   795,086.92        0.00       3,510,619.49     32,893,481.42

三、减值准备

     1.期初余额

     2.本期增加金


         (1)计提



     3.本期减少金


     (1)处置



     4.期末余额

四、账面价值

     1.期末账面价
                       282,138,438.39   112,703.08        0.00       1,199,097.94    283,450,239.41


     2.期初账面价      285,482,256.36   116,624.14        0.00       1,455,788.64    287,054,669.14


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本期末通过公司内部研发形成的无形资产占无形资产余额的比例。


(2)未办妥产权证书的土地使用权情况




24、开发支出




25、商誉




26、长期待摊费用

                                                                                                                  单位: 元

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

网络搬迁改造               37,014.80                                 37,014.80                                          0.00

绍兴办事处厂房租
                          130,260.00                                 65,130.00                                    65,130.00


土耳其租赁费              250,674.48                                  56,711.30                                  193,963.18

合计                      417,949.28                0.00            158,856.10                    0.00           259,093.18

其他说明


27、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                                  单位: 元

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

坏账准备                         26,978,248.56             4,233,892.99           26,978,248.56                4,233,892.99

递延收益                         51,762,500.00             7,764,375.00           51,762,500.00                7,764,375.00

合计                             78,740,748.56          11,998,267.99             78,740,748.56               11,998,267.99


(2)未经抵销的递延所得税负债

                                                                                                                  单位: 元

           项目                          期末余额                                         期初余额


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                          应纳税暂时性差异       递延所得税负债        应纳税暂时性差异       递延所得税负债


(3)以抵销后净额列示的递延所得税资产或负债

                                                                                                          单位: 元

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

递延所得税资产                                        11,998,267.99                                   11,998,267.99

递延所得税负债                                                  0.00                                           0.00


(4)未确认递延所得税资产明细

                                                                                                          单位: 元

                  项目                             期末余额                               期初余额

可抵扣暂时性差异                                               11,067,526.72                          11,067,526.72

可抵扣亏损                                                    -87,837,054.93                         -87,837,054.93

合计                                                          -76,769,528.21                         -76,769,528.21


(5)未确认递延所得税资产的可抵扣亏损将于以下年度到期




28、其他非流动资产

                                                                                                          单位: 元

                  项目                             期末余额                               期初余额

预付工程设备款                                                 30,065,394.37                         143,751,165.86

合计                                                           30,065,394.37                         143,751,165.86

其他说明:无


29、短期借款

(1)短期借款分类

                                                                                                          单位: 元

                  项目                             期末余额                               期初余额

质押借款                                                       33,845,644.80

抵押借款                                                      299,000,000.00                         283,804,210.62

保证借款                                                      607,440,000.00                         615,800,000.00



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合计                                                         940,285,644.80                        899,604,210.62

短期借款分类的说明:
注:抵押借款中人民币借款105,000,000.00元同时是保证借款。


(2)已逾期未偿还的短期借款情况




30、以公允价值计量且其变动计入当期损益的金融负债




31、衍生金融负债

□ 适用 √ 不适用


32、应付票据

                                                                                                        单位: 元

                    种类                          期末余额                              期初余额

银行承兑汇票                                                  61,601,000.00                         36,255,240.00

合计                                                          61,601,000.00                         36,255,240.00

本期末已到期未支付的应付票据总额为元。


33、应付账款

(1)应付账款列示

                                                                                                        单位: 元

                    项目                          期末余额                              期初余额

1 年以内(含 1 年)                                          254,924,853.88                        263,238,282.19

1-2 年(含 2 年)                                              4,255,721.68                          1,244,283.89

2-3 年(含 3 年)                                              2,955,541.41                          2,243,219.62

3 年以上                                                        680,791.66                            406,992.00

合计                                                         262,816,908.63                        267,132,777.70


(2)账龄超过 1 年的重要应付账款






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34、预收款项

(1)预收款项列示

                                                                                                      单位: 元

                    项目                     期末余额                                  期初余额

1 年以内(含 1 年)                                     1,494,805.49                              19,688,567.94

1-2 年(含 2 年)                                              7,373.81                            1,150,874.29

2-3 年(含 3 年)                                        206,901.36                                  72,180.85

3 年以上                                                 196,514.55                                 131,670.00

合计                                                    1,905,595.21                              21,043,293.08


(2)账龄超过 1 年的重要预收款项




(3)期末建造合同形成的已结算未完工项目情况




35、应付职工薪酬

(1)应付职工薪酬列示

                                                                                                      单位: 元

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

一、短期薪酬                 53,418,902.71     90,383,889.80              130,208,718.59          13,594,073.92

二、离职后福利-设定提
                                      0.00      5,705,706.06                5,705,706.06                   0.00
存计划

合计                         53,418,902.71     96,089,595.86              135,914,424.65          13,594,073.92


(2)短期薪酬列示

                                                                                                      单位: 元

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

1、工资、奖金、津贴和
                             53,418,902.71     71,289,987.11              111,114,815.90          13,594,073.92
补贴

2、职工福利费                                  10,879,737.78               10,879,737.78                   0.00

3、社会保险费                                   3,131,235.70                3,131,235.70                   0.00

     其中:医疗保险费                           2,498,083.93                2,498,083.93                   0.00


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             工伤保险费                          398,695.22                 398,695.22                    0.00

             生育保险费                          234,456.55                 234,456.55                    0.00

4、住房公积金                                  4,004,438.00                4,004,438.00                   0.00

5、工会经费和职工教育
                                               1,078,491.21                1,078,491.21                   0.00
经费

合计                        53,418,902.71     90,383,889.80              130,208,718.59          13,594,073.92


(3)设定提存计划列示

                                                                                                     单位: 元

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

1、基本养老保险                      0.00      5,340,600.76                5,340,600.76                   0.00

2、失业保险费                        0.00        365,105.30                 365,105.30                    0.00

合计                                 0.00      5,705,706.06                5,705,706.06                   0.00

其他说明:


36、应交税费

                                                                                                     单位: 元

                  项目                      期末余额                                  期初余额

增值税                                                 6,276,873.04                              10,574,303.12

企业所得税                                             1,669,993.14                              15,147,574.66

个人所得税                                              251,401.10                                 248,228.24

城市维护建设税                                          444,738.62                                 819,582.27

教育费附加                                              190,602.27                                 351,249.54

地方教育费附加                                          127,068.17                                 234,166.36

水利建设基金                                             98,143.77                                 161,955.86

房产税                                                   14,086.17                                    1,746.36

土地使用税                                              507,279.20                                 507,279.20

其他                                                          1,620.35                              84,526.45

合计                                                   9,581,805.83                              28,130,612.06

其他说明:


37、应付利息

                                                                                                     单位: 元

                  项目                      期末余额                                  期初余额



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短期借款应付利息                                  2,098,439.37                          1,437,190.60

长期借款应付利息                                                                        1,116,151.87

合计                                              2,098,439.37                          2,553,342.47

重要的已逾期未支付的利息情况:
                                                                                           单位: 元

             借款单位                逾期金额                              逾期原因

其他说明:


38、应付股利




39、其他应付款

(1)按款项性质列示其他应付款

                                                                                           单位: 元

               项目                  期末余额                              期初余额

暂借款                                            1,000,000.00                          1,000,000.00

保证金                                            6,953,562.35                          6,820,073.58

其他                                              5,860,405.68                           139,597.18

合计                                             13,813,968.03                          7,959,670.76


(2)账龄超过 1 年的重要其他应付款




40、划分为持有待售的负债




41、一年内到期的非流动负债

                                                                                           单位: 元

               项目                  期末余额                              期初余额

一年内到期的长期借款                            294,700,000.00                        193,300,000.00

合计                                            294,700,000.00                        193,300,000.00

其他说明:




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42、其他流动负债




43、长期借款

(1)长期借款分类

                                                                                                        单位: 元

                项目                              期末余额                              期初余额

抵押借款                                                      80,000,000.00                         80,000,000.00

保证借款                                                     173,050,000.00                        332,200,000.00

合计                                                         253,050,000.00                        412,200,000.00

长期借款分类的说明:

其他说明,包括利率区间:



44、长期应付款

(1)按款项性质列示长期应付款

                                                                                                        单位: 元

                项目                              期末余额                              期初余额

国开发展基金投资款                                           100,000,000.00                                  0.00

其他说明:
全资子公司重庆氨纶获得“国家发改委第四批项目建设发展专项基金”,规模为人民币 10,000 万元,根据相关规定该笔资金
需以资本金方式投入,增资重庆氨纶的方式对华峰重庆氨纶年产 6 万吨差别化氨纶项目进行投资,投资年化收益率不超过
1.2%,投资期限为 12 年(具体内容刊登于 2016 年 1月16日、2月2日的证券时报、中国证券报、上海证券报、巨潮资讯网)。


45、长期应付职工薪酬




46、专项应付款



47、预计负债无

48、递延收益

                                                                                                        单位: 元


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

政府补助                  109,392,500.00         35,000,000.00                   0.00           144,392,500.00

合计                      109,392,500.00         35,000,000.00                                  144,392,500.00           --

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

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

年产 15000 吨耐
高温薄型面料专
                      3,312,500.00                                                                   3,312,500.00 与资产相关
用易染氨纶技改
项目

年产 23 万吨苯深
加工项目扶持基       57,630,000.00      5,000,000.00                                                62,630,000.00 与资产相关


年产 6 万吨差别
化氨纶项目扶持       48,450,000.00     30,000,000.00                                                78,450,000.00 与资产相关
基金

合计                109,392,500.00     35,000,000.00               0.00                  0.00     144,392,500.00          --

其他说明:
重庆氨纶于2016年3月17日收到上述3,000万元工业发展资金。按照《会计准则》的相关规定,本次工业发展资金计入递延收
益科目,分期摊销计入损益。




49、其他非流动负债

                                                                                                                          单位: 元

                   项目                                    期末余额                                        期初余额

合计                                                                             0.00                                            0.00

其他说明:


50、股本

                                                                                                                              单位:元

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

                1,676,800,000.                                                                                        1,676,800,000.
股份总数
                              00                                                                                                   00

其他说明:




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51、资本公积

                                                                                                                   单位: 元

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

资本溢价(股本溢价)                19,688,000.00                                                             19,688,000.00

合计                                19,688,000.00                                                             19,688,000.00

其他说明,包括本期增减变动情况、变动原因说明:


52、其他综合收益

                                                                                                                   单位: 元

                                                                          本期发生额

                                                    本期所得 减:前期计入                             税后归属
                  项目                期初余额                                减:所得税 税后归属                 期末余额
                                                    税前发生 其他综合收益                             于少数股
                                                                                费用     于母公司
                                                      额       当期转入损益                              东

一、以后不能重分类进损益的其他
                                                                                               0.00
综合收益

其中:重新计算设定受益计划净负
                                                                                               0.00
债和净资产的变动

         权益法下在被投资单位不能
重分类进损益的其他综合收益中享                                                                 0.00
有的份额

二、以后将重分类进损益的其他综
                                      -203,578.50 227,746.02                             227,746.02               24,167.52
合收益

其中:权益法下在被投资单位以后
将重分类进损益的其他综合收益中                                                                 0.00
享有的份额

         可供出售金融资产公允价值
                                                                                               0.00
变动损益

         持有至到期投资重分类为可
                                                                                               0.00
供出售金融资产损益

         现金流量套期损益的有效部
                                                                                               0.00


         外币财务报表折算差额         -203,578.50 227,746.02                             227,746.02               24,167.52

其他综合收益合计                      -203,578.50 227,746.02                             227,746.02           0.00 24,167.52

其他说明,包括对现金流量套期损益的有效部分转为被套期项目初始确认金额调整:


53、专项储备



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54、盈余公积

                                                                                                                     单位: 元

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

法定盈余公积                  271,493,634.56                         0.00                      0.00          271,493,634.56

合计                          271,493,634.56                                                                 271,493,634.56

盈余公积说明,包括本期增减变动情况、变动原因说明:无


55、未分配利润

                                                                                                                     单位: 元

                     项目                                     本期                                    上期

调整前上期末未分配利润                                           1,386,248,320.30                         1,241,412,574.89

调整后期初未分配利润                                             1,386,248,320.30                         1,241,412,574.89

加:本期归属于母公司所有者的净利润                                   -413,205,341.57                         187,045,938.14

    应付普通股股利                                                                                            41,920,000.00

    转作股本的普通股股利                                                                                      41,920,000.00

期末未分配利润                                                        973,042,978.73                      1,344,618,513.03

调整期初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润 0 元。
2)、由于会计政策变更,影响期初未分配利润 0 元。
3)、由于重大会计差错更正,影响期初未分配利润 0 元。
4)、由于同一控制导致的合并范围变更,影响期初未分配利润 0 元。
5)、其他调整合计影响期初未分配利润 0 元。


56、营业收入和营业成本

                                                                                                                     单位: 元

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

主营业务                     1,218,516,144.54        1,020,471,735.72           1,214,627,561.68             847,061,043.12

其他业务                         5,969,834.38                 4,643.05                 4,645,693.79                  20,848.42

合计                         1,224,485,978.92        1,020,476,378.77           1,219,273,255.47             847,081,891.54


57、营业税金及附加

                                                                                                                     单位: 元

                  项目                              本期发生额                                   上期发生额



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营业税                                    7,531.00                             3,625.20

城市维护建设税                        2,583,305.79                         4,812,927.59

教育费附加                            1,106,927.03                         2,062,683.26

地方教育费附加                         737,951.34                          1,375,122.16

合计                                  4,435,715.16                         8,254,358.21

其他说明:


58、销售费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

运输费                               28,272,962.38                         9,836,864.00

工资                                  2,326,858.68                         1,879,911.28

业务招待费                             869,484.56                           615,250.00

差旅费                                 408,620.75                           431,753.90

装卸费                                 548,841.47                           364,690.49

保险费                                  43,951.75                            48,015.00

办公费                                1,288,917.16                          834,527.77

折旧费                                 310,668.80                           256,263.27

车辆费用                               220,858.30                           235,611.72

其他                                  2,305,712.84                          722,084.84

合计                                 36,596,876.69                        15,224,972.27

其他说明:


59、管理费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

技术开发费                           25,217,433.19                        30,974,191.12

工资                                 15,296,079.59                        10,736,533.31

福利费                                8,903,036.24                         9,005,248.32

办公费                                1,261,427.49                         4,017,086.46

交通费                                2,208,078.36                         4,355,723.80

折旧费                               12,533,347.65                        11,186,370.53

税费                                  6,002,515.70                         5,331,760.95

社会保险费                            3,502,525.19                         8,690,291.91



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住房公积金                                   1,093,414.00                          2,910,680.00

业务招待费                                   2,165,042.78                          1,638,734.35

差旅费                                       1,192,193.24                          1,152,186.11

车辆费用                                     1,403,240.77                          1,221,856.58

其他                                        15,190,896.06                        13,116,666.95

合计                                        95,969,230.26                      104,337,330.39

其他说明:


60、财务费用

                                                                                     单位: 元

               项目            本期发生额                           上期发生额

利息支出                                    21,842,270.45                          9,885,808.13

减:利息收入                                   344,016.72                          1,153,863.69

汇兑损益                                    -1,793,770.23                          2,339,602.91

其他                                         3,477,460.75                          4,004,600.10

合计                                        23,181,944.25                        15,076,147.45

其他说明:


61、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                                 6,937,690.19                        10,464,176.56

九、在建工程减值损失                    376,730,767.89

十四、其他                                  68,390,900.30

合计                                    452,059,358.38                           10,464,176.56

其他说明:


62、公允价值变动收益




63、投资收益

                                                                                     单位: 元

                项目              本期发生额                          上期发生额

权益法核算的长期股权投资收益                    3,715,558.05                        -881,311.51



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以公允价值计量且其变动计入当期损益的
                                                                            0.00                          1,485,479.46
金融资产在持有期间的投资收益

合计                                                                3,715,558.05                           604,167.95

其他说明:无


64、营业外收入

                                                                                                            单位: 元

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

非流动资产处置利得合计                             59,352.48                 47,172.42                      59,352.48

其中:固定资产处置利得                             59,352.48                 47,172.42                      59,352.48

政府补助                                       448,500.00                 1,634,088.00                     448,500.00

其他                                           306,258.02                    40,863.68                     306,258.02

合计                                           814,110.50                 1,722,124.10                     814,110.50

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

                                                      补贴是否影 是否特殊补 本期发生金 上期发生金 与资产相关/
 补助项目       发放主体   发放原因     性质类型
                                                      响当年盈亏     贴             额          额        与收益相关

2015 年温州
市科学技术
                                                                                   50,000.00
进步奖二等


2015 年省级
                                                                                   40,000.00
新产品奖励

高校毕业生
就业见习相                                                                         22,800.00
关补贴

首次累计有
效发明专利                                                                      100,000.00
超过 20 件

发明专利补
                                                                                   27,000.00


授权专利补
                                                                                   94,350.00


授权专利补
                                                                                   94,350.00


2015 年度引
                                                                                   20,000.00
进国(境)外


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专家项目补


合计                 --           --        --              --          --          448,500.00                     --

其他说明:无


65、营业外支出

                                                                                                                  单位: 元

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

非流动资产处置损失合计                               8,246.21                      9,052.41                        8,246.21

其中:固定资产处置损失                               8,246.21                      9,052.41                        8,246.21

对外捐赠                                            30,000.00                 1,000,000.00                       30,000.00

水利建设基金                                     699,111.20                   1,012,939.14

其他                                                 2,032.90                      8,266.14                        2,032.90

合计                                             739,390.31                   2,030,257.69                        40,279.11

其他说明:


66、所得税费用

(1)所得税费用表

                                                                                                                  单位: 元

                    项目                               本期发生额                                上期发生额

当期所得税费用                                                      8,762,095.22                              32,084,475.27

合计                                                                8,762,095.22                              32,084,475.27


(2)会计利润与所得税费用调整过程

                                                                                                                  单位: 元

                           项目                                                      本期发生额

利润总额                                                                                                  -404,443,246.35

按法定/适用税率计算的所得税费用                                                                               10,201,040.70

技术开发费加计扣除                                                                                            -1,438,945.48

所得税费用                                                                                                     8,762,095.22

其他说明




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67、其他综合收益

详见附注(二十九)其他综合收益。


68、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                               单位: 元

                 项目                    本期发生额                           上期发生额

政府补贴                                               5,448,500.00                        47,334,088.00

供应商给予的奖励

利息收入                                                344,016.72                          1,102,092.18

收到的其他往来                                         3,591,487.39                         7,862,962.75

其他                                                    426,143.94                            39,761.69

合计                                                   9,810,148.05                        56,338,904.62

收到的其他与经营活动有关的现金说明:无


(2)支付的其他与经营活动有关的现金

                                                                                               单位: 元

                 项目                    本期发生额                           上期发生额

技术开发费                                            19,826,598.83                        27,136,779.93

运输费                                                28,272,962.38                         9,836,864.00

办公费                                                 2,550,344.65                         2,415,679.01

交通费                                                 1,076,028.36                         1,200,173.80

业务招待费                                             3,034,527.34                         2,253,984.35

差旅费                                                 1,600,813.99                         1,583,940.01

车辆费用                                               1,624,099.07                         1,457,468.30

支付的其他往来                                         2,680,090.17                         2,102,050.59

其他                                                   8,205,195.19                        15,529,191.24

合计                                                  68,870,659.98                        63,516,131.23

支付的其他与经营活动有关的现金说明:无


(3)收到的其他与投资活动有关的现金

                                                                                               单位: 元

                 项目                    本期发生额                           上期发生额



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收到与资产相关的政府补助                              30,000,000.00

收到理财产品本金及利息                                                                      100,051,771.51

合计                                                  30,000,000.00                         100,051,771.51

收到的其他与投资活动有关的现金说明:无


(4)支付的其他与投资活动有关的现金




(5)收到的其他与筹资活动有关的现金

                                                                                                 单位: 元

                  项目                   本期发生额                            上期发生额

收回借款保证金

收回信用证及承兑保证金                                    88,000.00                          13,295,138.50

合计                                                      88,000.00                          13,295,138.50

收到的其他与筹资活动有关的现金说明:


(6)支付的其他与筹资活动有关的现金

                                                                                                 单位: 元

                  项目                   本期发生额                            上期发生额

支付借款保证金                                                                               37,600,000.00

支付信用证及承兑保证金                                                                         237,000.00

支付借款质押定期存单                                  32,724,294.80                          42,795,200.00

合计                                                  32,724,294.80                          80,632,200.00

支付的其他与筹资活动有关的现金说明:无


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                                             -413,205,341.57                          187,045,938.14

加:资产减值准备                                     452,059,358.38                          10,464,176.56

固定资产折旧、油气资产折耗、生产性生
                                                      112,095,589.64                        104,177,875.90
物资产折旧


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无形资产摊销                                          3,641,088.41                           3,627,984.43

长期待摊费用摊销                                       158,856.10                             710,364.40

处置固定资产、无形资产和其他长期资产
                                                          8,246.21                               9,052.41
的损失(收益以“-”号填列)

财务费用(收益以“-”号填列)                       24,975,714.48                         12,736,544.54

投资损失(收益以“-”号填列)                       -3,715,558.05                            604,167.95

存货的减少(增加以“-”号填列)                    102,108,826.46                        -234,278,310.66

经营性应收项目的减少(增加以“-”号填
                                                     27,582,917.64                         80,195,228.51
列)

经营性应付项目的增加(减少以“-”号填
                                                 -110,881,445.58                          -255,655,349.07
列)

经营活动产生的现金流量净额                          194,828,252.12                         -90,362,326.89

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                                      122,738,051.21                        107,192,353.20

减:现金的期初余额                                  153,077,126.97                        504,882,497.22

现金及现金等价物净增加额                            -30,339,075.76                        -397,690,144.02


(2)本期支付的取得子公司的现金净额




(3)本期收到的处置子公司的现金净额




(4)现金和现金等价物的构成

                                                                                               单位: 元

                   项目                  期末余额                              期初余额

一、现金                                            122,738,051.21                        153,077,126.97

其中:库存现金                                         145,773.13                             229,053.71

       可随时用于支付的银行存款                     122,592,278.08                        152,848,073.26

三、期末现金及现金等价物余额                        122,738,051.21                        153,077,126.97

其他说明:




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70、所有者权益变动表项目注释

说明对上年期末余额进行调整的“其他”项目名称及调整金额等事项:


71、所有权或使用权受到限制的资产

                                                                                                                单位: 元

                      项目                           期末账面价值                               受限原因

货币资金                                                             42,191,294.80 保证金、定期存款

应收票据                                                             53,934,118.50 质押

固定资产                                                             43,565,651.73 抵押担保

无形资产                                                         214,906,637.04 抵押担保

合计                                                             354,597,702.07                       --

其他说明:


72、外币货币性项目

(1)外币货币性项目

                                                                                                                单位: 元

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

货币资金                                 --                                 --                             164,929,346.01

其中:美元                                     3,727,556.38 6.6312                                          24,718,171.87

        欧元                                           0.15 7.3750                                                   1.11

       新土耳其里拉                            3,264,502.27 2.2954                                           7,493,338.51

应收账款                                 --                                 --                             587,606,118.11

其中:美元                                     1,690,203.14 6.6312                                          11,208,075.06

        新土耳其里拉                          10,471,496.60 2.2954                                          24,036,273.29

预付款项                                                   --                                               25,145,513.18

其中:美元                                       61,915.22 6.6312                                             410,572.21

        欧元                                       2,600.00 7.3750                                              19,175.00

        日元                                    410,000.00 0.0645                                               26,445.00

        新土耳其里拉                             48,905.30 2.2954                                              112,257.23

短期借款                                                   --                                              940,285,644.80

其中:美元                                     5,104,000.00 6.6312                                          33,845,644.80

应付账款                                                   --                                              262,816,908.63

其中:美元                                     1,495,589.99 6.6312                                           9,917,556.34



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       日元                                890,000.00 0.0645                                        57,405.00

       新土耳其里拉                      23,414,995.88 2.2954                                    53,746,781.54

预收款项                                              --                                          1,905,595.21

其中:美元                                 138,490.46 6.6312                                       918,357.94

其他应付款                                            --                                         13,813,968.03

其中:美元                                 484,878.56 6.6312                                      3,215,326.71

       新土耳其里拉                           3,193.27 2.2954                                         7,329.83

其他应收款                                            --                                          1,632,313.56

其中:新土耳其里拉                          26,593.59 2.2954                                        61,042.93

其他说明:


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

√ 适用 □ 不适用
华峰对外贸易有限责任公司主要经营地在土耳其,记账本位币为人民币。


73、套期

按照套期类别披露套期项目及相关套期工具、被套期风险的定性和定量信息:无


74、其他




八、合并范围的变更

1、非同一控制下企业合并




(2)合并成本及商誉




(3)被购买方于购买日可辨认资产、负债




(4)购买日之前持有的股权按照公允价值重新计量产生的利得或损失

是否存在通过多次交易分步实现企业合并且在报告期内取得控制权的交易


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□ 是 √ 否


(5)购买日或合并当期期末无法合理确定合并对价或被购买方可辨认资产、负债公允价值的相关说明




(6)其他说明

2、同一控制下企业合并

(1)本期发生的同一控制下企业合并




(2)合并成本




(3)合并日被合并方资产、负债的账面价值




3、反向购买

交易基本信息、交易构成反向购买的依据、上市公司保留的资产、负债是否构成业务及其依据、合并成本的确定、按照权益
性交易处理时调整权益的金额及其计算:无


4、处置子公司

是否存在单次处置对子公司投资即丧失控制权的情形
□ 是 √ 否
是否存在通过多次交易分步处置对子公司投资且在本期丧失控制权的情形
□ 是 √ 否


5、其他原因的合并范围变动

说明其他原因导致的合并范围变动(如,新设子公司、清算子公司等)及其相关情况:无


6、其他

全资子公司辽宁华峰化工有限公司2014年9月收购辽阳华峰100%股权,截止2016年6月30日,辽阳市华峰聚
氨酯有限公司已经完成国税、地税及营业执照注销。