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ST东海洋(002086)公告正文

东方海洋:2013年半年度报告

公告日期 2013-08-22
股票简称:ST东海洋 股票代码:002086
山东东方海洋科技股份有限公司
       2013 半年度报告
        2013 年 08 月
                                      山东东方海洋科技股份有限公司 2013 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。
    公司负责人车轼先生、主管会计工作负责人战淑萍女士及会计机构负责人(会计主管人员)纪铁真女士声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                  山东东方海洋科技股份有限公司 2013 半年度报告全文
                                                                    目录2013 半年度报告 ................................................................................................................................. 2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 .............................................................................................................................. 16第六节 股份变动及股东情况 .......................................................................................................... 16第七节 董事、监事、高级管理人员情况 ...................................................................................... 19第八节 财务报告 .............................................................................................................................. 92第九节 备查文件目录 ...................................................................................................................... 92
                     山东东方海洋科技股份有限公司 2013 半年度报告全文
              释义
    释义项   指                      释义内容
                                                                   山东东方海洋科技股份有限公司 2013 半年度报告全文
                                            第二节 公司简介一、公司简介
    股票简称                   东方海洋                               股票代码               002086
    股票上市证券交易所         深圳证券交易所
    公司的中文名称             山东东方海洋科技股份有限公司
    公司的中文简称(如有)     东方海洋
    公司的外文名称(如有)     Shandong Oriental Ocean Sci-Tech Co.,Ltd公司的外文名称缩写(如有)Oriental Ocean
    公司的法定代表人           车轼二、联系人和联系方式
                                                     董事会秘书                          证券事务代表
    姓名                                  于德海                                  刘益宏
    联系地址                              山东省烟台市莱山区澳柯玛大街 18 号      山东省烟台市莱山区澳柯玛大街 18 号
    电话                                  0535-6929011                            0535-6729111
    传真                                  0535-6729055                            0535-6729055
    电子信箱                              mpydh@126.com                           sddfhy@126.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 2012 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 2012 年年报。
                                                            山东东方海洋科技股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                      山东东方海洋科技股份有限公司 2013 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
                                                                                                    本报告期比上年同期增减
                                              本报告期                          上年同期
                                                                                                            (%)
    营业收入(元)                                      323,991,190.95                321,132,262.65                      0.89%
    归属于上市公司股东的净利润(元)                     37,885,623.65                  37,576,496.38                     0.82%归属于上市公司股东的扣除非经常性损
                                                     36,519,498.87                  36,447,273.21                     0.20%益的净利润(元)
    经营活动产生的现金流量净额(元)                      1,679,450.14                  55,327,936.43                   -96.96%
    基本每股收益(元/股)                                       0.1554                         0.1541                     0.84%
    稀释每股收益(元/股)                                       0.1554                         0.1541                     0.84%
    加权平均净资产收益率(%)                                    2.86%                         2.95%                      -0.09%
                                             本报告期末                         上年度末            本年末比上年末增减(%)
    总资产(元)                                       2,426,583,132.53              2,341,675,751.98                     3.63%
    归属于上市公司股东的净资产(元)                   1,343,336,446.20              1,305,474,108.34                     2.90%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中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                    单位:元
                                   归属于上市公司股东的净利润                          归属于上市公司股东的净资产
                                 本期数                     上期数                     期末数                期初数
    按中国会计准则                     37,885,623.65                37,576,496.38        1,343,336,446.20       1,305,474,108.34按国际会计准则调整的项目及金额2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                                    单位:元
                                   归属于上市公司股东的净利润                          归属于上市公司股东的净资产
                                 本期数                     上期数                     期末数                期初数
    按中国会计准则                     37,885,623.65                37,576,496.38        1,343,336,446.20       1,305,474,108.34
                                                              山东东方海洋科技股份有限公司 2013 半年度报告全文按境外会计准则调整的项目及金额3、境内外会计准则下会计数据差异原因说明三、非经常性损益项目及金额
                                                                                                      单位:元
                           项目                                   金额                       说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                   -298,360.45计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      1,703,574.62一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                                      -10,000.00
       少数股东权益影响额(税后)                                         29,089.39
    合计                                                                  1,366,124.78             --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
                                               山东东方海洋科技股份有限公司 2013 半年度报告全文
                              第四节 董事会报告一、概述
    报告期内,全球经济持续低迷,实体经济增长动力不足,国内市场需求仍存在放缓压力,高端餐饮消费市场需求下滑。面对复杂、严峻的市场形势,公司坚持―科技兴业、人才强企‖的发展思路,加大宣传力度,强化生产管理,拓宽市场渠道,提升技术优势,克服外部压力,努力解决生产经营中遇到的难题,使公司保持稳步发展的态势。
    1、海水养殖业务:海水养殖是公司的核心优势产业,其中海参养殖是公司海水养殖的传统主导业务。公司坚持科学养殖,构建海底牧场,进行底播刺参养殖,发展基于生态系统的可持续海水养殖模式。以三文鱼为代表的名贵鱼养殖是公司海水养殖另一主导业务,公司与中科院海洋研究所联合开发了大西洋鲑封闭节能生产体系,建造了全国最大世界领先的大西洋鲑工厂化封闭循环水养殖体系。报告期内,高端餐饮市场表现低迷,公司春捕海参和三文鱼的销售都受到了一定程度的影响,面对困境,公司各养殖分公司群策群力,加大宣传力度,拓宽销售渠道,创新产品形式,加强生产与捕捞管理,尽最大努力降低市场不利因素的影响。
    2、水产品加工业务:水产品加工出口是公司的传统优势产业,采用世界一流技术的现代化冷藏加工厂被国际认证机构赞誉为―亚洲最具特色、最具规模的水产品加工厂‖,产品常年出口欧盟、美国、日本、韩国等国家和地区。报告期内,公司加强了与亚洲地区大客户的合作与联系,为全年的加工出口业务提供了保障。面对国内市场,公司致力于提高公司市场占有率以及品牌知名度、美誉度,加强了满足国内消费者口味的产品研发力度,丰富了产品种类,扩大了宣传力度,。针对报告期内由微博爆料引发的胶原蛋白事件,公司一直采取坦诚的态度,接受一切考验,用事实说话,对经销商负责,对消费者负责,全力保障消费者的利益。良好的信用、可靠的质量以及对消费者负责任的经营理念,使得公司产品在此次事件中的品牌美誉度和顾客忠诚度不减反增,同时这也更加坚定了公司―把质量放在第一位,把消费者放在第一位‖的经营理念。
    3、技术创新方面:―向合作要科技,向科技要效益‖是公司多年以来始终坚持的发展思路。公司拥有一流的自主研发团队和雄厚的科研基础设施,先后与中科院海洋研究所、中科院烟台海岸带研究所、中国海洋大学、鲁东大学、俄罗斯科学院远东分院等合作共建了海洋科技示范试验基地等科技创新平台,在产学研合作发展的道路上摸索出了自己的特色发展模式,取得了显著的效果。在海带、海参的保种、育种、良种繁育、生态养殖、精深加工等方面,公司一直处于国内领先水平。报告期内,公司继续深化在海参育苗及养成、海带种质保存及苗种培育等多方面的研究。在名贵鱼养殖方面,根据实际运行情况不断改进封闭循环养殖体系以提升运营效果,同时加强在饲料、种鱼培育的科研攻关,为公司下一步的发展提供强有力的支持。
    报告期内,报告期内,实现营业收入323,991,190.95元,比去年同期增加0.89%;实现利润总额38,817,916.01元,比去年同期增加3.51%;实现归属于母公司净利润37,885,623.65元,比去年同期增加0.82%。二、主营业务分析概述
                                                               山东东方海洋科技股份有限公司 2013 半年度报告全文
    报告期内,公司营业收入较去年同期增加0.89%,营业成本较去年同期增加0.47%,销售费用较去年同期增加8.04%,管理费用较去年同期减少6.34%,财务费用较去年同期增加0.69%,所得税费用较去年同期增加205.46%,现金及现金等价物净增加额较去年同期减少277.75%。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                     323,991,190.95          321,132,262.65               0.89%
    营业成本                     238,015,590.58          236,894,715.88               0.47%
    销售费用                       7,466,863.71            6,910,980.57               8.04%
    管理费用                      15,140,514.64           16,165,189.29               -6.34%
    财务费用                      24,768,707.51           24,598,354.38               0.69%
                                                                                           主要原因系上年同期按
                                                                                           税法及相关规定冲回了
    所得税费用                       132,106.58             -125,261.66             205.46%
                                                                                           前期多计提的所得税所
                                                                                           致
                                                                                           主要原因系销售商品提经营活动产生的现金流
                               1,679,450.14           55,327,936.43              -96.96% 供劳务收到的现金减少量净额
                                                                                           所致投资活动产生的现金流
                              -68,133,779.90         -63,820,291.07               -5.78%量净额
    筹资活动产生的现金流                                                                       主要原因系偿还债务支
                              22,470,563.26           33,387,001.39              -32.70%
    量净额                                                                                     付的现金增加所致
                                                                                           主要原因系经营活动与现金及现金等价物净增
                              -44,195,558.02          24,864,230.65             -277.75% 筹资活动产生的现金流加额
                                                                                           量净额减少所致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
    报告期内,公司按照半年度工作目标,以效益为中心,以科技人才为动力,凝心聚力,开拓创新,调结构转方式,有效化解各种风险,公司发展呈现良好态势,基本实现了半年度经营目标。
                                                                         山东东方海洋科技股份有限公司 2013 半年度报告全文三、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
    海水养殖              130,967,018.35    67,713,044.65               48.3%             22.34%              37.79%           -5.80%
    水产品加工            186,148,178.06   165,455,881.58           11.12%                -9.83%               -9.72%          -0.11%
    货运收入                   78,672.00                                 100%             36.57%                  0%              0%分产品
    进料加工              142,136,748.58   144,094,794.59               -1.38%           -16.22%               -13.7%          -2.97%
    来料加工               27,932,808.62    15,630,342.45           44.04%                39.98%              41.11%           -0.45%
    国内贸易               11,992,017.77     6,072,896.27           49.36%               -11.46%               -8.60%          -1.58%
    海参                  125,905,062.50    63,164,603.24           49.83%                32.09%              47.75%           -5.32%
    其他                    9,227,230.94     4,206,289.68           54.41%               -38.83%              -15.60%         -12.55%分地区
    中国大陆              147,124,311.17    73,443,789.19           50.08%                18.73%              35.12%           -6.06%
    欧洲                   60,000,132.51    58,334,351.30               2.78%              0.24%               0.07%           0.17%
    亚洲其他地区           67,519,865.63    60,955,694.74               9.72%            -13.39%              -13.28%          -0.12%
    美国、加拿大           42,549,559.10    40,435,091.00               4.97%            -17.90%              -18.29%          0.45%四、核心竞争力分析
    渔业属国家重点扶持和鼓励发展的行业,公司将在现有的资源、科研、技术、人才、规模、质量控制及品牌等自身竞争优势的基础上,以国家各项优惠政策为依托,加工业务突出规模化、标准化、高精化,养殖业务突出无公害、高品质、安全性,立足国际国内两个市场,凸显品牌亮点,不断提高市场竞争力。五、投资状况分析1、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                          单位:元
                                       主要产品或
    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
                                          服务
    烟台山海食                             水产品、肉 50,000,000. 112,015,713 59,070,902. 44,544,899. 4,601,280.8 4,491,141.0
             子公司       加工业
    品有限公司                             禽蛋、果蔬 00                         .22         20           95             4            6
                                                                     山东东方海洋科技股份有限公司 2013 半年度报告全文
                                  产品冷藏加
                                  工
    烟台得沣海                        水产品养殖
                                                165,960,000 228,692,670 208,167,243 7,879,497.0 5,453,298.3 5,659,022.4
    珍品有限公 子公司     养殖业      及研究、休
                                                .00                  .14              .79        0       7           7
    司                                闲渔业六、对 2013 年 1-9 月经营业绩的预计2013 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2013 年 1-9 月归属于上市公司股东的净利润变
                                                                              -10%          至                     5%动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                           6,022.90         至                 7,026.72动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                               6,692.11元)
                                                      鉴于上半年水产品加工毛利率一直在低位徘徊,国内高端餐饮消费市
                                               场表现低迷,三文鱼尚处于市场推广期,且三季度海参未到捕捞期,出于
                                               谨慎原则,董事会作出如上业绩预测。业绩变动的原因说明
                                                      上述经营目标并不代表公司对 2013 年 1-9 月的盈利预测,能否实现取
                                               决于市场状况变化、经营团队的努力程度等多种因素,存在较大的不确定
                                               性,请投资者特别注意。七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况□ 适用 √ 不适用公司 2012 年年度股东大会审议通过的利润分配方案为不分配、不转增。
                                                                    山东东方海洋科技股份有限公司 2013 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》和中国证监会、深圳证券交易所颁布的相关法律法规的要求,加强公司内部审计工作,监督检查公司各部门制度执行情况,进一步贯彻落实内部控制。截至报告期末,公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、重大合同及其履行情况1、担保情况
                                                                                                                单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                                是否为关
                     担保额度               实际发生日期
                                                                                                    是否履行 联方担保
    担保对象名称       相关公告   担保额度     (协议签署      实际担保金额     担保类型     担保期
                                                                                                         完毕    (是或
                     披露日期                    日)
                                                                                                                     否)
                                               公司对子公司的担保情况
                                                                                                                是否为关
                    担保额度                实际发生日期
                                                                                                    是否履行 联方担保
    担保对象名称      相关公告    担保额度     (协议签署      实际担保金额     担保类型     担保期
                                                                                                         完毕    (是或
                    披露日期                     日)
                                                                                                                     否)
    烟台山海食品有限 2012 年 03                 2012 年 11 月                   连带责任保
                                    2,700                               0                一年       否          是
    公司                月 29 日                14 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
                                                     6,000                                                                  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
                                                     2,700                                                              811
    保额度合计(B3)                                             余额合计(B4)
                                                                山东东方海洋科技股份有限公司 2013 半年度报告全文公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                 报告期内担保实际发生额合
                                                 6,000                                                               0
    (A1+B1)                                                计(A2+B2)
    报告期末已审批的担保额度合                               报告期末实际担保余额合计
                                                 2,700                                                             811
    计(A3+B3)                                              (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                  0.60%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                      0直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                     0务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                                0
    上述三项担保金额合计(C+D+E)                                                                                        0采用复合方式担保的具体情况说明五、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
              承诺事项                  承诺方           承诺内容          承诺时间        承诺期限     履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产重组时所作承诺
                                                    (1)不直接或
                                                    间接从事与本
                                                    公司主营业务
                                                    相同或相似的
                                                    生产经营和销
                                                    售。(2)不从事
                                                    与本公司业务
                                                    有竞争或可能
                                                    构成竞争的业
                                     山东东方海洋                     2006 年 11 月 28
    首次公开发行或再融资时所作承诺                      务或活动,也不                       长期有效     正在履行
                                     集团有限公司                     日
                                                    以独资经营、合
                                                    资经营和拥有
                                                    在其他公司或
                                                    企业的股票或
                                                    权益的方式从
                                                    事与本公司的
                                                    业务有竞争或
                                                    可能构成竞争
                                                    的业务或活动。
                                                       山东东方海洋科技股份有限公司 2013 半年度报告全文
                                            (3)对已经投
                                            资的公司今后
                                            可能与本公司
                                            发生同业竞争
                                            的,承诺在协议
                                            签订后尽快采
                                            取权益转让等
                                            方式解决,以防
                                            止可能存在的
                                            对本公司利益
                                            的侵害。(4)在
                                            今后的经营范
                                            围和投资方向
                                            上,避免同本公
                                            司相同或相似;
                                            对本公司已经
                                            进行建设或拟
                                            投资兴建的项
                                            目,将不会进行
                                            同样的建设或
                                            投资。(5)在生
                                            产、经营和市场
                                            竞争中,不与本
                                            公司发生任何
                                            利益冲突。(6)
                                            如果发生本公
                                            司将来所生产
                                            的产品与东方
                                            海洋集团相同
                                            或类似,本公司
                                            有权优先收购
                                            东方海洋集团
                                            在该等企业中
                                            的全部股份。其他对公司中小股东所作承诺
    承诺是否及时履行                   是未完成履行的具体原因及下一步计划
                                   不适用(如有)六、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
                                                                      山东东方海洋科技股份有限公司 2013 半年度报告全文
                                    第六节 股份变动及股东情况一、股份变动情况
                                本次变动前                   本次变动增减(+,-)                    本次变动后
                                                                      公积金转
                           数量        比例(%) 发行新股     送股                  其他     小计       数量        比例(%)
                                                                         股
    一、有限售条件股份       6,061,400       2.49%                                                      6,061,400        2.49%
    5、高管股份              6,061,400       2.49%                                                      6,061,400        2.49%
                         237,788,6                                                                  237,788,6
    二、无限售条件股份                      97.51%                                                                     97.51%
                                  00                                                                         00
                         237,788,6                                                                  237,788,6
    1、人民币普通股                         97.51%                                                                     97.51%
                                  00                                                                         00
                         243,850,0                                                                  243,850,0
    三、股份总数                              100%                                                                       100%
                                  00                                                                         00股份变动的原因□ 适用 √ 不适用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 √ 不适用二、公司股东数量及持股情况
                                                                                                                  单位:股
    报告期末股东总数                                                                                                    40,772
                                              持股 5%以上的股东持股情况
                                                             报告期 持有有 持有无             质押或冻结情况
                                                   报告期
                                                             内增减 限售条 限售条
    股东名称          股东性质       持股比例(%) 末持股
                                                             变动情 件的股 件的股        股份状态             数量
                                                    数量
                                                                 况    份数量 份数量
                                                               山东东方海洋科技股份有限公司 2013 半年度报告全文
    山东东方海洋集                                      61,000,                 61,000,
                 境内非国有法人           25.02%                                      质押                 61,000,000
    团有限公司                                             000                     000
                                                    8,045,2      6,033,9 2,011,30
    车轼             境内自然人                3.30%
                                                        00           00          0中国人民财产保
    险股份有限公司                                      4,496,0                 4,496,0
                 境内非国有法人            1.84%
    -传统-普通保                                          49                      49险产品
                                                    1,481,0                 1,481,0
    吕喜川           境内自然人                0.61%
                                                        41                      41
                                                    1,426,7                 1,426,7
    孙德甲           境内自然人                0.59%
                                                        65                      65中国人民人寿保
                                                    1,264,3                 1,264,3
    险股份有限公司 境内非国有法人              0.52%
                                                        06                      06-万能-个险万能
                                                    1,162,0                 1,162,0
    郭洁             境内自然人                0.48%
                                                        95                      95
                                                    1,146,6                 1,146,6
    林庆宏           境内自然人                0.47%
                                                        19                      19
                                                   1,118,75                1,118,75
    陈晓宁           境内自然人                0.46%
                                                         4                       4
                                                    1,100,0                 1,100,0
    童艳萍           境内自然人                0.45%
                                                        00                      00上述股东关联关系或一致行动的
                                  车轼是山东东方海洋集团有限公司股东,未知其他股东之间是否存在关联联系。说明
                                         前 10 名无限售条件股东持股情况
                                                                                                股份种类
             股东名称                    报告期末持有无限售条件股份数量
                                                                                         股份种类          数量
    山东东方海洋集团有限公司                                              61,000,000 人民币普通股              61,000,000中国人民财产保险股份有限公司
                                                                       4,496,049 人民币普通股               4,496,049-传统-普通保险产品
    车轼                                                                      2,011,300 人民币普通股            2,011,300
    吕喜川                                                                 1,481,041 人民币普通股               1,481,041
    孙德甲                                                                 1,426,765 人民币普通股               1,426,765中国人民人寿保险股份有限公司-
                                                                       1,264,306 人民币普通股               1,264,306万能-个险万能
    郭洁                                                                   1,162,095 人民币普通股               1,162,095
    林庆宏                                                                 1,146,619 人民币普通股               1,146,619
                                                               山东东方海洋科技股份有限公司 2013 半年度报告全文
    陈晓宁                                                                 1,118,754 人民币普通股         1,118,754
    童艳萍                                                                 1,100,000 人民币普通股         1,100,000前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和
                                 车轼是山东东方海洋集团有限公司股东,未知其他股东之间是否存在关联联系。前 10 名股东之间关联关系或一致行动的说明
                                 公司前十大股东名册中,有国泰君安证券股份有限公司客户信用交易担保证券账户持有
                                 1,315,827 股,持股比例 0.54%;中信建投证券股份有限公司客户信用交易担保证券账户
                                 持有 1,260,727 股,持股比例 0.52%。将上述股东账户的持股股东明细与公司股东名册参与融资融券业务股东情况说明
                                 中其他股东混合排序后,公司前 10 名无限售条件股东持股情况如前所示,其中陈晓宁(如有)
                                 通过国泰君安证券股份有限公司客户信用交易担保证券账户持有本公司 1,118,754 股,
                                 童艳萍通过中信建投证券股份有限公司客户信用交易担保证券账户持有本公司
                                 1,100,000 股。公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、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 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                山东东方海洋科技股份有限公司 2013 半年度报告全文
                         第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。二、公司董事、监事、高级管理人员变动情况
    姓名           担任的职务        类型        日期                               原因
                                             2013 年 05 月 17
    赵玉山         董事              被选举                         公司董事缺位,根据公司章程规定选任。
                                             日
                                                             山东东方海洋科技股份有限公司 2013 半年度报告全文
                                         第八节 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:山东东方海洋科技股份有限公司
                                                                                                      单位:元
                 项目                        期末余额                                期初余额流动资产:
    货币资金                                             145,871,476.49                         190,067,034.51
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                                                                       100,000.00
    应收账款                                             121,602,607.73                          80,234,511.58
    预付款项                                              23,449,305.22                           3,407,405.75
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                                  27,500.00                              36,138.67
    应收股利
    其他应收款                                             3,168,455.34                           4,015,769.33
    买入返售金融资产
    存货                                                 724,617,812.48                         662,559,959.08
    一年内到期的非流动资产
    其他流动资产                                           8,205,290.46                           3,136,158.36
    流动资产合计                                            1,026,942,447.72                        943,556,977.28
                                   山东东方海洋科技股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产                  1,277,961,248.21                     1,297,722,241.81
    在建工程                    29,475,516.77                          7,094,882.72
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                    50,576,803.48                         51,160,258.72
    开发支出
    商誉                         4,173,809.58                          4,173,809.58
    长期待摊费用                37,453,306.77                         37,967,581.87
    递延所得税资产
    其他非流动资产
    非流动资产合计                1,399,640,684.81                     1,398,118,774.70
    资产总计                      2,426,583,132.53                     2,341,675,751.98流动负债:
    短期借款                   676,523,154.00                        652,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债             150,000,000.00                        150,000,000.00
    应付票据                     2,400,000.00
    应付账款                    57,120,775.70                         41,577,837.85
    预收款项                      5,027,114.44                         5,970,519.12
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                 2,215,424.71                          3,056,109.43
    应交税费                       202,832.97                          3,210,459.42
                                             山东东方海洋科技股份有限公司 2013 半年度报告全文
    应付利息                              9,015,696.08                          4,140,696.08
    应付股利                                525,716.22                           542,312.22
    其他应付款                           37,601,351.96                         32,452,799.28
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                             940,632,066.08                        892,950,733.40非流动负债:
    长期借款                             46,000,000.00                         46,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                       66,891,684.63                         68,328,160.40
    非流动负债合计                           112,891,684.63                        114,328,160.40
    负债合计                                1,053,523,750.71                     1,007,278,893.80所有者权益(或股东权益):
    实收资本(或股本)                  243,850,000.00                        243,850,000.00
    资本公积                            683,347,240.68                        683,347,240.68
    减:库存股
    专项储备
    盈余公积                             50,661,698.58                         50,661,698.58
    一般风险准备
    未分配利润                          365,392,416.22                        327,506,792.57
    外币报表折算差额                         85,090.72                           108,376.51
    归属于母公司所有者权益合计              1,343,336,446.20                     1,305,474,108.34
    少数股东权益                         29,722,935.62                         28,922,749.84
    所有者权益(或股东权益)合计            1,373,059,381.82                     1,334,396,858.18负债和所有者权益(或股东权益)总
                                        2,426,583,132.53                     2,341,675,751.98计
                                                               山东东方海洋科技股份有限公司 2013 半年度报告全文
    法定代表人:车轼                 主管会计工作负责人:战淑萍                    会计机构负责人:纪铁真2、母公司资产负债表编制单位:山东东方海洋科技股份有限公司
                                                                                                          单位:元
                 项目                          期末余额                                期初余额流动资产:
    货币资金                                               116,443,825.84                          169,601,783.86
    交易性金融资产
    应收票据                                                                                           100,000.00
    应收账款                                               111,501,474.14                           76,517,448.06
    预付款项                                                22,147,905.22                            3,399,905.75
    应收利息                                                    27,500.00                               36,138.67
    应收股利                                                10,150,673.84                           10,150,673.84
    其他应收款                                               6,561,479.29                            6,042,698.16
    存货                                                   642,824,641.73                          573,732,799.55
    一年内到期的非流动资产
    其他流动资产                                             8,184,057.10                            2,683,158.36
    流动资产合计                                               917,841,557.16                          842,264,606.25非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                           196,344,440.69                          196,344,440.69
    投资性房地产
    固定资产                                              1,081,666,639.79                        1,100,156,392.28
    在建工程                                                27,175,506.77                            5,794,882.72
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                                47,303,782.24                           47,848,788.58
    开发支出
    商誉
                                       山东东方海洋科技股份有限公司 2013 半年度报告全文
    长期待摊费用                    24,450,279.55                         24,515,395.53
    递延所得税资产
    其他非流动资产
    非流动资产合计                    1,376,940,649.04                     1,374,659,899.80
    资产总计                          2,294,782,206.20                     2,216,924,506.05流动负债:
    短期借款                       676,523,154.00                        652,000,000.00
    交易性金融负债                 150,000,000.00                        150,000,000.00
    应付票据                         2,400,000.00
    应付账款                        24,654,587.12                          7,613,186.46
    预收款项                         2,129,568.68                          2,376,095.25
    应付职工薪酬                     1,747,736.33                          1,222,369.71
    应交税费                            -31,071.86                         1,936,954.95
    应付利息                         9,015,696.08                          4,140,696.08
    应付股利                           525,716.22                           542,312.22
    其他应付款                      26,582,410.74                         23,708,318.97
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                       893,547,797.31                        843,539,933.64非流动负债:
    长期借款                        46,000,000.00                         46,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                  56,811,203.41                         58,041,955.08
    非流动负债合计                     102,811,203.41                        104,041,955.08
    负债合计                           996,359,000.72                        947,581,888.72所有者权益(或股东权益):
    实收资本(或股本)             243,850,000.00                        243,850,000.00
    资本公积                       683,347,240.68                        683,347,240.68
    减:库存股
    专项储备
                                                                  山东东方海洋科技股份有限公司 2013 半年度报告全文
    盈余公积                                                  50,648,580.40                           50,648,580.40
    一般风险准备                                             320,577,384.40                          291,496,796.25
    未分配利润
    外币报表折算差额
    所有者权益(或股东权益)合计                                 1,298,423,205.48                        1,269,342,617.33负债和所有者权益(或股东权益)总
                                                             2,294,782,206.20                        2,216,924,506.05计
    法定代表人:车轼                    主管会计工作负责人:战淑萍                    会计机构负责人:纪铁真3、合并利润表编制单位:山东东方海洋科技股份有限公司
                                                                                                             单位:元
                  项目                            本期金额                                上期金额
    一、营业总收入                                                323,991,190.95                          321,132,262.65
    其中:营业收入                                           323,991,190.95                          321,132,262.65
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                                                286,568,489.11                          284,759,430.89
    其中:营业成本                                           238,015,590.58                          236,894,715.88
          利息支出
          手续费及佣金支出
          退保金
          赔付支出净额
          提取保险合同准备金净额
          保单红利支出
          分保费用
          营业税金及附加                                          811,933.20                              994,267.01
          销售费用                                              7,466,863.71                            6,910,980.57
          管理费用                                             15,140,514.64                           16,165,189.29
          财务费用                                             24,768,707.51                           24,598,354.38
          资产减值损失                                            364,879.47                             -804,076.24
    加:公允价值变动收益(损失以“-”号填列)
                                                                    山东东方海洋科技股份有限公司 2013 半年度报告全文
            投资收益(损失以“-”号填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                                37,422,701.84                         36,372,831.76
       加:营业外收入                                              1,703,574.62                          1,129,223.17
       减:营业外支出                                               308,360.45
            其中:非流动资产处置损
                                                                    298,360.45失四、利润总额(亏损总额以“-”号
                                                                  38,817,916.01                         37,502,054.93填列)
       减:所得税费用                                               132,106.58                            -125,261.66
    五、净利润(净亏损以“-”号填列)                                38,685,809.43                         37,627,316.59
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                                 37,885,623.65                         37,576,496.38
       少数股东损益                                                 800,185.78                              50,820.21
    六、每股收益:                                         --                                      --
       (一)基本每股收益                                               0.1554                                0.1541
       (二)稀释每股收益                                               0.1554                                0.1541
    七、其他综合收益                                                     -23,285.79                              4,875.56
    八、综合收益总额                                                  38,662,523.64                         37,632,192.15
       归属于母公司所有者的综合收益
                                                                  37,862,337.86                         37,581,371.94总额
       归属于少数股东的综合收益总额                                 800,185.78                              50,820.21
    法定代表人:车轼                      主管会计工作负责人:战淑萍                    会计机构负责人:纪铁真4、母公司利润表编制单位:山东东方海洋科技股份有限公司
                                                                                                             单位:元
                 项目                               本期金额                                上期金额
    一、营业收入                                                     268,344,737.07                        260,658,349.71
       减:营业成本                                              199,032,281.63                        188,988,048.90
                                                                  山东东方海洋科技股份有限公司 2013 半年度报告全文
         营业税金及附加                                           681,542.62                            849,954.44
         销售费用                                                2,647,599.80                          3,766,114.80
         管理费用                                               11,334,663.35                         12,243,292.11
         财务费用                                               26,467,950.32                         24,663,070.52
         资产减值损失                                             269,601.27                            -764,120.83
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                              27,911,098.08                         30,911,989.77
    加:营业外收入                                              1,477,850.52                          1,005,260.65
    减:营业外支出                                               308,360.45
         其中:非流动资产处置损失                                 298,360.45三、利润总额(亏损总额以“-”号
                                                                29,080,588.15                         31,917,250.42填列)
    减:所得税费用
    四、净利润(净亏损以“-”号填列)                              29,080,588.15                         31,917,250.42
    五、每股收益:                                       --                                      --
    (一)基本每股收益                                                                                     0.1309
    (二)稀释每股收益                                                                                     0.1309六、其他综合收益
    七、综合收益总额                                                29,080,588.15                         31,917,250.42
    法定代表人:车轼                    主管会计工作负责人:战淑萍                    会计机构负责人:纪铁真5、合并现金流量表编制单位:山东东方海洋科技股份有限公司
                                                                                                           单位:元
                 项目                             本期金额                                上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                              292,566,404.80                        341,183,262.13
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
                                            山东东方海洋科技股份有限公司 2013 半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                        1,092,935.34                         2,669,209.56
    收到其他与经营活动有关的现金          2,205,772.56                         1,372,275.03
    经营活动现金流入小计                     295,865,112.70                       345,224,746.72
    购买商品、接受劳务支付的现金        214,702,367.16                       215,450,075.70
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                          49,319,950.48                        42,333,027.02金
    支付的各项税费                        6,485,210.02                         7,459,203.90
    支付其他与经营活动有关的现金         23,678,134.90                        24,654,503.67
    经营活动现金流出小计                     294,185,662.56                       289,896,810.29
    经营活动产生的现金流量净额                 1,679,450.14                        55,327,936.43二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                                                                   21,000.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                                                               21,000.00
    购建固定资产、无形资产和其他
                                          68,133,779.90                        63,841,291.07长期资产支付的现金
                                                                   山东东方海洋科技股份有限公司 2013 半年度报告全文
       投资支付的现金
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金
    投资活动现金流出小计                                            68,133,779.90                          63,841,291.07
    投资活动产生的现金流量净额                                     -68,133,779.90                         -63,820,291.07三、筹资活动产生的现金流量:
       吸收投资收到的现金
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                                      655,086,954.00                         528,576,073.33
       发行债券收到的现金
       收到其他与筹资活动有关的现金                             17,530,000.00                           1,070,000.00
    筹资活动现金流入小计                                           672,616,954.00                         529,646,073.33
       偿还债务支付的现金                                      631,561,300.00                         437,000,000.00
       分配股利、利润或偿付利息支付
                                                                18,585,090.74                          59,259,071.94的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                           650,146,390.74                         496,259,071.94
    筹资活动产生的现金流量净额                                      22,470,563.26                          33,387,001.39四、汇率变动对现金及现金等价物的
                                                                   -211,791.52                             -30,416.10影响
    五、现金及现金等价物净增加额                                   -44,195,558.02                          24,864,230.65
       加:期初现金及现金等价物余额                            190,067,034.51                         135,879,155.67
    六、期末现金及现金等价物余额                                   145,871,476.49                         160,743,386.32
    法定代表人:车轼                      主管会计工作负责人:战淑萍                  会计机构负责人:纪铁真6、母公司现金流量表编制单位:山东东方海洋科技股份有限公司
                                                                                                             单位:元
                 项目                               本期金额                               上期金额一、经营活动产生的现金流量:
                                            山东东方海洋科技股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金        234,579,268.53                       279,355,839.75
    收到的税费返还                         212,439.80                          1,817,468.96
    收到其他与经营活动有关的现金          2,158,578.61                         1,205,258.58
    经营活动现金流入小计                     236,950,286.94                       282,378,567.29
    购买商品、接受劳务支付的现金        186,623,843.59                       163,629,968.60
    支付给职工以及为职工支付的现
                                          38,126,205.45                        32,217,331.19金
    支付的各项税费                        4,511,853.58                         5,075,354.61
    支付其他与经营活动有关的现金         19,317,136.90                        21,103,503.72
    经营活动现金流出小计                     248,579,039.52                       222,026,158.12
    经营活动产生的现金流量净额               -11,628,752.58                        60,352,409.17二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                                                                   21,000.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                                                               21,000.00
    购建固定资产、无形资产和其他
                                          63,254,685.00                        60,236,921.81长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                      63,254,685.00                        60,236,921.81
    投资活动产生的现金流量净额               -63,254,685.00                       -60,215,921.81三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                  655,086,954.00                       523,576,073.33
    发行债券收到的现金
    收到其他与筹资活动有关的现金         17,530,000.00                         1,070,000.00
    筹资活动现金流入小计                     672,616,954.00                       524,646,073.33
    偿还债务支付的现金                  631,561,300.00                       427,000,000.00
                                                                   山东东方海洋科技股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付
                                                               18,585,090.74                                     58,785,337.04的现金
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                          650,146,390.74                                   485,785,337.04
    筹资活动产生的现金流量净额                                     22,470,563.26                                     38,860,736.29四、汇率变动对现金及现金等价物的
                                                                   -745,083.70                                       -665,394.01影响
    五、现金及现金等价物净增加额                                  -53,157,958.02                                     38,331,829.64
       加:期初现金及现金等价物余额                           169,601,783.86                                   108,375,853.63
    六、期末现金及现金等价物余额                                  116,443,825.84                                   146,707,683.27
    法定代表人:车轼                      主管会计工作负责人:战淑萍                       会计机构负责人:纪铁真7、合并所有者权益变动表编制单位:山东东方海洋科技股份有限公司本期金额
                                                                                                                        单位:元
                                                                        本期金额
                                                  归属于母公司所有者权益
             项目                                                                                        少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                            其他       权益         益合计
                                         积      股     备         积     险准备    利润
                             股本)
                             243,850 683,347,                  50,661,             327,506, 108,376. 28,922,74 1,334,396,一、上年年末余额
                              ,000.00   240.68                  698.58              792.57         51         9.84       858.18
       加:会计政策变更
           前期差错更正
           其他
                             243,850 683,347,                  50,661,             327,506, 108,376. 28,922,74 1,334,396,二、本年年初余额
                              ,000.00   240.68                  698.58              792.57         51         9.84       858.18
    三、本期增减变动金额(减少                                                         37,885,6 -23,285. 800,185.7 38,662,523
    以“-”号填列)                                                                     23.65         79            8           .64
                                                                                   37,885,6              800,185.7 38,685,809(一)净利润
                                                                                     23.65                       8           .43
                                                                                              -23,285.
    (二)其他综合收益                                                                                                    -23,285.79
                                                                                                   79
                                                                                   37,885,6 -23,285. 800,185.7 38,662,523上述(一)和(二)小计
                                                                                     23.65         79            8           .64
                                                                  山东东方海洋科技股份有限公司 2013 半年度报告全文(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                243,850 683,347,                50,661,            365,392, 85,090.7 29,722,93 1,373,059,四、本期期末余额
                                ,000.00   240.68                 698.58             416.22          2       5.62     381.82上年金额
                                                                                                                   单位:元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目                                                                                       少数股东 所有者权
                                实收资
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                       其他        权益      益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                243,850 683,347,                42,262,            285,500, 111,734. 28,017,50 1,283,089,一、上年年末余额
                                ,000.00   240.68                 552.67             257.86       57         5.87     291.65
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
                                                       山东东方海洋科技股份有限公司 2013 半年度报告全文
          前期差错更正
          其他
                             243,850 683,347,        42,262,       285,500, 111,734. 28,017,50 1,283,089,二、本年年初余额
                             ,000.00   240.68        552.67          257.86        57         5.87      291.65
    三、本期增减变动金额(减少                                         -11,193,                          -11,137,80
                                                                              4,875.56 50,820.21
    以“-”号填列)                                                     503.62                                7.85
                                                                   37,576,4                          37,627,316
    (一)净利润                                                                             50,820.21
                                                                      96.38                                 .59
    (二)其他综合收益                                                            4,875.56                 4,875.56
                                                                   37,576,4                          37,632,192
    上述(一)和(二)小计                                                        4,875.56 50,820.21
                                                                      96.38                                 .15(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                   -48,770,                          -48,770,00(四)利润分配
                                                                     000.00                                0.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                          -48,770,                          -48,770,00
    配                                                                   000.00                                0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             243,850 683,347,        42,262,       274,306, 116,610. 28,068,32 1,271,951,四、本期期末余额
                             ,000.00   240.68        552.67          754.24        13         6.08      483.80
                                                                 山东东方海洋科技股份有限公司 2013 半年度报告全文
    法定代表人:车轼                    主管会计工作负责人:战淑萍                      会计机构负责人:纪铁真8、母公司所有者权益变动表编制单位:山东东方海洋科技股份有限公司本期金额
                                                                                                              单位:元
                                                                    本期金额
              项目              实收资本                                             一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                               准备       润          益合计
                              243,850,00 683,347,24                     50,648,580             291,496,79 1,269,342,一、上年年末余额
                                     0.00        0.68                          .40                     6.25     617.33
    加:会计政策变更
           前期差错更正
           其他
                              243,850,00 683,347,24                     50,648,580             291,496,79 1,269,342,二、本年年初余额
                                     0.00        0.68                          .40                     6.25     617.33
    三、本期增减变动金额(减少                                                                     29,080,588 29,080,588
    以“-”号填列)                                                                                        .15        .15
                                                                                               29,080,588 29,080,588(一)净利润
                                                                                                        .15        .15(二)其他综合收益
                                                                                               29,080,588 29,080,588上述(一)和(二)小计
                                                                                                        .15        .15(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)
                                                                 山东东方海洋科技股份有限公司 2013 半年度报告全文3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               243,850,00 683,347,24                    50,648,580           320,577,38 1,298,423,四、本期期末余额
                                     0.00       0.68                           .40                 4.40        205.48上年金额
                                                                                                             单位:元
                                                                    上年金额
              项目             实收资本                                              一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                             准备       润          益合计
                               243,850,00 683,347,24                    42,249,434           264,674,48 1,234,121,一、上年年末余额
                                     0.00        0.68                          .49                    3.05     158.22
       加:会计政策变更
           前期差错更正
           其他
                               243,850,00 683,347,24                    42,249,434           264,674,48 1,234,121,二、本年年初余额
                                     0.00        0.68                          .49                    3.05     158.22
    三、本期增减变动金额(减少以                                                                  -16,852,74 -16,852,74
    “-”号填列)                                                                                        9.58       9.58
                                                                                             31,917,250 31,917,250(一)净利润
                                                                                                       .42        .42(二)其他综合收益
                                                                                             31,917,250 31,917,250上述(一)和(二)小计
                                                                                                       .42        .42(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                              -48,770,00 -48,770,00(四)利润分配
                                                                                                      0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                山东东方海洋科技股份有限公司 2013 半年度报告全文
                                                                                            -48,770,00 -48,770,003.对所有者(或股东)的分配
                                                                                                 0.00        0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              243,850,00 683,347,24                    42,249,434          247,821,73 1,217,268,四、本期期末余额
                                    0.00       0.68                           .49                3.47     408.64
    法定代表人:车轼                   主管会计工作负责人:战淑萍                   会计机构负责人:纪铁真三、公司基本情况
    (一)历史沿革
    山东东方海洋科技股份有限公司(以下简称本公司或公司)是经山东省经济体制改革办公室鲁体改函字[2001]49号《关于同意设立山东东方海洋科技股份有限公司的函》同意,并经山东省人民政府鲁政股字[2001]61号《山东省股份有限公司批准证书》批准,由烟台东方海洋开发有限公司(现更名为―山东东方海洋集团有限公司‖)作为主要发起人,联合北京恒百锐商贸有限公司、烟台市金源科技有限责任公司及车轼等10名自然人共同发起设立的股份有限公司。公司于2001年12月19日成立,股本总额为5,180万股,每股面值人民币1元,注册资本为人民币5,180万元。
    2006年10月30日,经中国证券监督管理委员会证监发行字〔2006〕109号文核准,同意公司公开发行3,450万股人民币普通股(A股)股票,股份总数增加到8,630万股。
    2008年2月21日,经中国证券监督管理委员会证监许可[2008]291号核准,公司以非公开发行股票的方式发行3,562.50万股人民币普通股(A 股),股份总数增加到12,192.50万股,注册资本变更为人民币12,192.50万元。
    2009年5月15日,股东大会通过公司2008年度利润分配方案:以公司2008年12月31日的股本总额12,192.50万股为基数,向全体股东每10股送5股转增5股派红利0.60元(含税),公司2009年6月实施利润分配方案,股份总数增加到24,385万股,注册资本变更为人民币24,385万元。
    (二)经营范围
    前置许可经营项目:海水动植物养殖、育种、育苗;预包装食品批发兼零售(有效期至2015年9月24日)。一般经营项目:水产新技术、新成果的研究、推广应用;水产技术培训、咨询服务;水产品、果品、蔬菜、肉禽蛋冷藏、储存、加工(初级)、收购、销售;经营本企业自产产品及技术的出口业务;经营本企业生产、科研所需的原辅材料、仪器仪表、机械
                                                    山东东方海洋科技股份有限公司 2013 半年度报告全文设备、零配件及技术的进口业务(国家限定公司经营和国家禁止进出口的商品及技术除外);经营进料加工和―三来一补‖业务;海上、航空、陆路国际货运代理业务,货运代理、信息配载、仓储理货;登记证书范围内保税货物的仓储业务;自建房屋租赁经营业务;木质包装盒、纸和纸板容器、塑料包装箱及容器的加工、生产和销售;化妆品销售;垂钓服务。
    (三)注册地址
    公司注册地址:烟台市莱山区澳柯玛大街18号
    (四)公司的组织架构
    本公司组织架构包括公司本部、海阳分公司、牟平分公司、开发区分公司、莱州三山岛分公司、莱州芙蓉岛分公司、乳山分公司和5家子公司。子公司包括烟台山海食品有限公司、烟台得沣海珍品有限公司、山东东方海洋国际货运代理有限公司、山东东方海洋销售有限公司、通宝国际控股有限公司。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项具体会计准则、应用指南、准则解释以及其它相关规定进行确认、计量和编制财务报表。2、遵循企业会计准则的声明
    本公司编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了本公司的财务状况、经营成果和现金流量等有关信息。3、会计期间
    本公司会计年度为公历年度,即每年自1月1日起至12月31日止。4、记账本位币
    本公司以人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    对于同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,合并成本为合并日取得的被合并方所有者权益账面价值的份额;以发行权益性证券作为合并对价的,按发行股份的面值总额作为股本。合并对价的账面价值(或发行股份面值总额)与合并中取得的净资产账面价值份额的差额调整资本公积,资本公积不足冲减的,调整留存收益。
                                                   山东东方海洋科技股份有限公司 2013 半年度报告全文
    合并取得的被合并方的资产、负债,除因会计政策不同而进行的调整以外,按合并日被合并方的原账面价值计量。为进行企业合并发生的直接相关费用于发生时计入当期损益。以发行债券方式进行的企业合并,与发行债券相关的佣金、手续费等有关的费用计入负债的初始计量金额。发行权益性证券作为合并对价的,与所发行权益性证券相关的佣金、手续费等自所发行权益性证券的发行收入中扣减,在权益性工具发行有溢价的情况下,自溢价收入中扣除,在权益性证券发行无溢价或溢价金额不足以扣减的情况下,冲减盈余公积和未分配利润。(2)非同一控制下的企业合并
    对于非同一控制下的企业合并,合并成本为本公司在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。
    本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉,按成本扣除累计减值准备后的金额计量;对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,经复核后计入当期损益。
    在购买日,本公司取得的被购买方的资产、负债及或有负债按公允价值确认。为进行企业合并发生的直接相关费用计入企业合并成本。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    本公司将拥有实际控制权的子公司纳入合并财务报表范围。
    本公司合并财务报表按照《企业会计准则第 33 号——合并财务报表》及相关规定的要求编制,合并时合并范围内的所有重大内部交易和往来业已抵销。子公司的股东权益中不属于母公司所拥有的部分作为少数股东权益在合并财务报表中股东权益项下单独列示。
    子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法
    对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,在编制合并财务报表时,视同合并后形成的报告主体自最终控制方开始实施控制时一直是一体化存续下来的,对合并资产负债表的期初数进行调整,同时对比较报表的相关项目进行调整。7、现金及现金等价物的确定标准
    现金是指本公司持有的库存现金以及可以随时用于支付的存款。不能随时用于支付的存款不属于现金。
    现金等价物是指本公司持有的期限短(指从购买日起三个月内到期)、流动性强、易于转
                                             山东东方海洋科技股份有限公司 2013 半年度报告全文换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币财务报表的折算
    对发生的外币业务,采用交易发生日的即期汇率折合人民币记账。资产负债表日,外币货币性项目按资产负债表日即期汇率折算,产生的差额计入当期损益;以历史成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额作为公允价值变动损益。9、金融工具
    金融工具包括金融资产、金融负债和权益工具。金融资产包括公司的下列资产:现金、银行存款、应收账款、应收票据、贷款、股权投资、债权投资等;金融负债包括公司的下列负债:应付账款、应付票据、应付债券等。权益工具指公司发行的普通股、在资本公积项下核算的认股权等。(1)金融工具的分类
    本公司按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债(包括交易性金融资产或金融负债和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债);持有至到期投资;贷款及应收款项;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)
    以公允价值计量且其变动计入当期损益的金融资产包括为交易而持有的金融资产(金融负债),或是初始确认时就被管理层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(金融负债)。为交易而持有的金融资产包括为了在短期内出售而买入的金融资产,以及衍生金融工具。
    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,年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。
    衍生金融工具初始以衍生交易合同签订当日的公允价值进行确认,并以其公允价值进行后续计量。公允价值为正数的衍生金融工具确认为一项资产,公允价值为负数的确认为一项负债。因公允价值变动而产生的任何不符合套期会计规定的利润或损失,直接计入当期损益。
    (2)持有至到期投资
    持有至到期投资是指具有固定或可确定回收金额及固定到期日的,且本公司有明确意图和能力持有至到期的非衍生金融资产。
    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
                                             山东东方海洋科技股份有限公司 2013 半年度报告全文利率在取得时确定,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)贷款及应收款项
    贷款及应收款项是指具有固定或可确定回收金额,缺乏活跃市场的非衍生金融资产,且本公司没有意图立即或在短期内出售该等资产。
    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。贷款及应收款项的价值以按实际利率法计算的摊余成本减去减值准备计量。当贷款及应收款项终止确认、发生减值或在摊销时所产生的利得或损失,均计入当期损益。
    (4)可供出售金融资产
    可供出售金融资产是指那些被指定为可供出售的非衍生金融资产,或未划分为贷款及应收款项、持有至到期投资或以公允价值计量且其变动计入当期损益的金融资产这三类的其他金融资产。
    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。
    在后续计量期间,该类金融资产以公允价值计量。持有期间将取得的利息或现金股利确认为投资收益。年末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入资本公积的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    (5)其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:
    (1)所转移金融资产的账面价值;
    (2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    (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。
                                                   山东东方海洋科技股份有限公司 2013 半年度报告全文(4)金融负债终止确认条件
    金融负债的的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    (1)存在活跃市场的金融资产或金融负债,以活跃市场中的报价确定公允价值。报价按照以下原则确定:
    ① 在活跃市场上,公司已持有的金融资产或拟承担的金融负债的报价,为市场中的现行出价;拟购入的金融资产或已承担的金融负债的报价,为市场中的现行要价。
    ② 金融资产和金融负债没有现行出价或要价,采用最近交易的市场报价或经调整的最近交易的市场报价,除非存在明确的证据表明该市场报价不是公允价值。
    (2)金融资产或金融负债不存在活跃市场的,公司采用估值技术确定其公允价值。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    本公司在每个资产负债表日对金融资产的账面价值进行检查,以判断是否有证据表明金融资产已由于一项或多项事件的发生而出现减值(即减值事项)。减值事项是指在该等资产初始确认后发生的、对预期未来现金流量有影响的,且本公司能对该影响做出可靠计量的事项。
    (1)以摊余成本计量的金融资产
    如果有客观证据表明贷款及应收款项或以摊余成本计量的持有至到期投资发生减值,则损失的金额以资产的账面金额与预期未来现金流量(不包括尚未发生的未来信用损失)现值的差额确定。在计算预期未来现金流量现值时,应采用该金融资产原始有效利率作为折现率。资产的账面价值通过减值准备科目减计至其预计可收回金额,减计金额计入当期损益。
    本公司对单项金额重大的金融资产进行单项评价,以确定其是否存在减值的客观证据,并对其他单项金额不重大的资产,以单项或组合评价的方式进行检查,以确定是否存在减值的客观证据。已进行单独评价,但没有客观证据表明已出现减值的单项金融资产,无论重大与否,该资产仍会与其他具有类似信用风险特征的金融资产构成一个组合再进行组合减值评价。已经进行单独评价并确认或继以确认减值损失的金融资产将不被列入组合评价的范围内。
    对于以组合评价方式来检查减值情况的金融资产组合,未来现金流量的估算本公司将参
                                                               山东东方海洋科技股份有限公司 2013 半年度报告全文考与该资产组合信用风险特征类似的金融资产的历史损失经验确定。
    (2)以成本计量的金融资产
    如有证据表明由于无法可靠地计量其公允价值,所以未以公允价值计量的无市价权益性金融工具出现减值,减值损失的金额应按该金融资产的账面金额与以类似金融资产当前市场回报率折现计算所得的预计未来现金流量现值之间的差额进行计量。
    (3)可供出售金融资产如果可供出售资产发生减值,原直接计入资本公积的因公允价值下降形成的累计损失,予以转出,计入当期损益。10、应收款项坏账准备的确认标准和计提方法
    公司应收款项主要包括应收账款、其他应收款。在资产负债表日,公司对单项金额重大和单项金额不重大但按信用风险特征组合后该组合的风险较大的应收款项单独进行减值测试。如有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额确认减值损失,计提坏账准备。(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                            期末余额在 100 万元以上
    单项金额重大并单项计提坏账准备的计提方法                    单独进行减值测试,单独测试未减值的,按照账龄分析法(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                         确定组合的依据
                                         提方法
    账龄组合                     账龄分析法                相同账龄的应收款项具有类似信用风险特征组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                  应收账款计提比例(%)                       其他应收款计提比例(%)
    1 年以内(含 1 年)                                           4%                                           4%
    1-2 年                                                       8%                                           8%
    2-3 年                                                      20%                                          20%
    3 年以上                                                     50%                                          50%
    3-4 年                                                      50%                                          50%
    4-5 年                                                      50%                                          50%
    5 年以上                                                    100%                                         100%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用
                                                           山东东方海洋科技股份有限公司 2013 半年度报告全文组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由               期末如果有客观证据表明应收款项发生减值
                                     根据其未来现金流量现值低于其账面价值的差额,单独进行减值测试,计提坏坏账准备的计提方法
                                     账准备11、存货(1)存货的分类
    存货分为原材料、库存商品、在产品、包装物、低值易耗品、周转材料等。(2)发出存货的计价方法计价方法:加权平均法
    存货入库按实际成本计价,库存商品、包装物、周转材料、部分原材料领用、发出采用加权平均法核算,部分原材料领用、发出采用个别计价法核算。低值易耗品采用五五摊销法。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    (1)存货跌价准备的确认标准:
    ①养殖的海产品:公司期末对养殖的海产品进行检查,有确凿证据表明由于遭受自然灾害、病虫害、动物疫病侵袭或市场需求变化等原因,使养殖的海产品的可变现净值低于其账面价值的部分提取存货跌价准备。
    ②其他存货:公司期末对由于存货遭受毁损或销售价格低于成本等原因,造成的存货成本不可收回的部分提取存货跌价准备。
    (2)存货跌价准备的计提方法:期末存货按单个存货项目的成本与可变现净值逐一进行比较,取其低者计量存货,并且将成本高于可变现净值的差额作为计提的存货跌价准备。(4)存货的盘存制度盘存制度:永续盘存制
    养殖的海产品采用实地盘存制,其他存货采用永续盘存制。12、长期股权投资(1)投资成本的确定
    长期股权投资的投资成本按取得方式不同分别采用如下方式确认:同一控制下的企业合并,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本;
                                                    山东东方海洋科技股份有限公司 2013 半年度报告全文非同一控制下的企业合并,在购买日按为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值作为长期股权投资的投资成本。支付现金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;发行权益性证券取得的长期股权投资,应当按照发行权益性证券的公允价值作为投资成本;投资者投入的长期股权投资,应当按照投资合同或协议约定的价值作为投资成本。(2)后续计量及损益确认
    (1)对子公司的投资,采用成本法核算成本法核算的长期股权投资按照投资成本计价,追加或收回投资时调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。
    (2)对合营企业或联营企业的投资,采用权益法核算在确认应享有被投资单位净损益时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。如被投资单位各项可辨认资产等的公允价值无法可靠确定或可辨认资产等的公允价值与账面价值之间差异较小,投资收益按被投资单位的账面净损益与持股比例计算确认。
    (3)不存在控制、共同控制或重大影响的长期股权投资在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;在活跃市场中有报价或公允价值能够可靠计量的长期股权投资,在可供出售金融资产项目列报,采用公允价值计量,其公允价值变动计入资本公积。
    (4)长期股权投资处置时收益确认方法处置长期股权投资时,其账面价值与实际取得价款的差额,计入当期损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。(3)确定对被投资单位具有共同控制、重大影响的依据
    按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在,则视为投资企业能够与其他方对被投资单位实施共同控制;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,则视为投资企业能够对被投资单位施加重大影响。(4)减值测试方法及减值准备计提方法
    公司在资产负债表日对长期股权投资逐项进行检查,判断是否存在可能发生减值的迹象。对存在减值迹象的进行减值测试,估计其可收回金额。对于可收回金额低于其账面价值的差额,计提相应的资产减值准备。对子公司、联营企业和合营企业的长期股权投资资产减值损失一经确认,在以后会计期间不再转回。可收回金额根据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较高者确定。13、投资性房地产
    1、投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
    2、投资性房地产按照成本进行初始计量,采用成本模式进行后续计量。
    3、对成本模式计量的投资性房地产,采用与固定资产和无形资产相同的方法计提折旧或
                                                      山东东方海洋科技股份有限公司 2013 半年度报告全文进行摊销。14、固定资产(1)固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计年度的有形资产。固定资产应同时满足下列条件:(1)与该固定资产有关的经济利益很可能流入企业;(2)该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法
    融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额的现值两者中较低者作为入账价值。(3)各类固定资产的折旧方法采用年限平均法计算,按固定资产类别、预计使用年限和预计净残值率(原值的5%)确定折旧率。
           类别               折旧年限(年)        残值率(%)                   年折旧率(%)
    房屋及建筑物            20-40 年                                   5% 2.38-4.75
    机器设备                10-14 年                                   5% 6.79-9.50
    电子设备                5-8 年                                     5% 11.88-19.00
    运输设备                8年                                        5% 11.88(4)固定资产的减值测试方法、减值准备计提方法
    公司在资产负债表日对固定资产逐项进行检查,判断是否存在可能发生减值的迹象。对存在减值迹象的进行减值测试,估计其可收回金额。对于可收回金额低于其账面价值的差额,计提相应的资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。
    可收回金额根据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较高者确定。15、在建工程(1)在建工程的类别
    按实际发生的支出确定工程成本。自营工程按直接材料、直接工资、直接施工费等计量;出包工程按应支付的工程价款等计量;设备安装工程按所安装设备的价值、安装费用、工程试运转等所发生的支出等确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。
                                                 山东东方海洋科技股份有限公司 2013 半年度报告全文(2)在建工程结转为固定资产的标准和时点
    公司建造的固定资产在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧。待办理了竣工决算手续后再对固定资产原值差异进行调整。(3)在建工程的减值测试方法、减值准备计提方法
    公司在资产负债表日对在建工程进行检查,判断是否存在可能发生减值的迹象。对在建工程存在减值迹象的进行减值测试,估计其可收回金额。公司以单项在建工程为基础估计其可收回金额,如果难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。在建工程的减值损失一经确认,在以后会计期间不再转回。16、借款费用(1)借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时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。(2)借款费用资本化期间
    (1)开始资本化:当以下三个条件同时具备时,开始资本化:1)资产支出已经发生;2)借款费用已经发生;3)为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2)停止资本化:当所购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。(3)暂停资本化期间
    若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过3 个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。(4)借款费用资本化金额的计算方法
    为购建或者生产开发符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得
                                                  山东东方海洋科技股份有限公司 2013 半年度报告全文的投资收益后的金额确定。
    为购建或者生产开发符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。17、无形资产(1)无形资产的计价方法
    公司的无形资产主要是土地使用权和非专利技术等购入的无形资产,按实际支付的价款和相关的其他支出作为实际成本。投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。自行研究开发的无形资产,其研究阶段的支出,应当于发生时计入当期损益;其开发阶段的支出,同时满足下列条件的,确认为无形资产(专利技术和非专利技术):
    (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)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;
    (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;
    由于研发活动的研究阶段与开发阶段难以严格区分,因此公司研发支出于发生时全部计入当期损益。(2)使用寿命有限的无形资产的使用寿命估计情况
    使用寿命有限的无形资产,在其预计的使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。
         项目                 预计使用寿命                        依据(3)使用寿命不确定的无形资产的判断依据
    使用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行减值测试。(4)无形资产减值准备的计提
    公司在资产负债表日对使用寿命有限的无形资产进行检查,判断是否存在可能发生减值的迹象。对存在减值迹象的进行减值测试,估计其可收回金额。公司以单项无形资产为基础估计其可收回金额,如果难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。对于可收回金额低于其账面价值的差额,计提资产减值准备。资产减值损失一经确认,在以后会计期间不再转回。
                                               山东东方海洋科技股份有限公司 2013 半年度报告全文
    可收回金额根据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较高者确定。因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。18、长期待摊费用
    长期待摊费用是指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。长期待摊费用以实际发生的支出入账,在受益期内平均摊销。如果长期待摊费用项目不能使以后的会计期间受益,则将尚未摊销的余额全部转入当期损益。19、预计负债(1)预计负债的确认标准
    公司将与或有事项(包括对外担保、未决诉讼或仲裁、产品质量保证、预计退货、裁员计划、亏损合同、重组义务、固定资产弃置义务等)相关的义务同时满足下列条件的,确认为预计负债:(1)该义务是公司承担的现时义务;(2)该义务的履行很可能导致经济利益流出企业;(3)该义务的金额能够可靠地计量。(2)预计负债的计量方法
    公司对预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量。货币时间价值影响重大的,则通过对相关未来现金流出进行折现后确定最佳估计数。公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额只有在基本确定能够收到时才能作为资产单独确认,确认的补偿金额不超过预计负债的账面价值。公司在资产负债表日对预计负债的账面价值进行复核,如果有确凿证据表明该账面价值不能真实反映当前最佳估计数的,则按照当前最佳估计数对该账面价值进行调整。20、收入(1)销售商品收入确认时间的具体判断标准
    公司已将商品所有权上的主要风险和报酬转移给购买方,不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入的实现。(2)确认让渡资产使用权收入的依据
    相关的经济利益很可能流入公司,并且金额能够可靠的计量时分别下列情况确认让渡资产使用权收入。
    (1)利息收入,按照他人使用公司货币资金的时间和实际利率计算确定;
    (2)使用费收入,按照合同或者协议约定的收费时间和方法计算确定。
                                                   山东东方海洋科技股份有限公司 2013 半年度报告全文(3)确认提供劳务收入的依据
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已完工作的测量确定提供劳务交易的完工进度。(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。21、政府补助(1)类型
    政府补助是指公司从政府无偿取得的货币性资产或非货币性资产,包括财政拨款、财政贴息、税收返还和无偿划拨非货币性资产。公司收到的政府补助分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
    公司在收到与资产相关的政府补助时,确认为递延收益,在相关资产使用寿命内平均分配,计入当期损益。
    公司在收到与收益相关的政府补助时,若是用于补偿企业已发生的相关费用或损失的,则直接计入当期损益;若是用于补偿企业以后期间的相关费用或损失的,则确认为递延收益,在确认相关费用的期间,计入当期损益。22、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
    当暂时性差异在可预见的未来很可能转回,且未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额时,确认递延所得税资产。公司在确认递延所得税资产时,对暂时性差异在可预见的未来能够转回的判断依据,是公司在未来可预见的期间内持续经营,没有迹象表明公司盈利能力下降、无法获得足够的应纳税所得额用来抵扣可抵扣暂时性差异。在资产负债表日,公司对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额则转回。
                                                    山东东方海洋科技股份有限公司 2013 半年度报告全文(2)确认递延所得税负债的依据
    对于递延所得税资产和递延所得税负债,根据税法规定,按照预期收回该资产或清偿该负债期间的适用税率计量。适用税率发生变化的,对已确认的递延所得税资产和递延所得税负债进行重新计量,对原已确认的递延所得税资产及递延所得税负债的金额进行调整,除直接计入所有者权益中的交易或者事项产生的递延所得税资产和递延所得税负债,相应的调整金额计入所有者权益以外,其他情况下产生的递延所得税资产及递延所得税负债的调整金额计入变化当期的所得税费用。23、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否
      公司本期无会计政策变更,无会计估计变更。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否24、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否
      公司本期无前期会计差错更正。(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否
                                                           山东东方海洋科技股份有限公司 2013 半年度报告全文25、其他主要会计政策、会计估计和财务报表编制方法
    公司本期无需要说明的其他主要会计政策、会计估计和财务报表编制方法。五、税项1、公司主要税种和税率
                   税种                         计税依据                               税率
                                                                        公司生产销售自产海产品养殖收入享
                                 根据《中华人民共和国增值税暂行条
                                                                        受免征增值税政策。公司进料加工复出
                                 例》第十六条第一款和《财政部、国家
                                                                        口贸易的产品,加工货物出口后,实行
    增值税                           税务总局关于若干农业生产资料征免
                                                                        增值税免、抵、退税办法,出口税率
                                 增值税政策的通知》(财税 [2001]113
                                                                        13%,自 2009 年 1 月 1 日起退税率为
                                 号)第一条第四款的规定
                                                                        13%。
    营业税                           应税收入                               5%
    城市维护建设税                   应缴流转税额                           7%
                                                                        公司 2013 年按 15%的税率计缴企业所
                                 根据《关于实施高新技术企业所得税优
                                                                        得税,公司海水养殖所得减半计缴企业
    企业所得税                       惠有关问题的通知》(国税函[2009]
                                                                        所得税,农产品初加工所得免征企业所
                                 203 号)的规定
                                                                        得税。
    教育费附加、地方教育费附加       应缴流转税额                           5%
    地方水利建设基金                 应缴流转税额                           1%各分公司、分厂执行的所得税税率
    本公司2013年度被认定为山东省高新技术企业,根据《关于实施高新技术企业所得税优惠有关问题的通知》(国税函[2009]203号)的规定,公司2013年按15%的税率计缴企业所得税,公司海水养殖所得减半计缴企业所得税,农产品初加工所得免征企业所得税。子公司烟台山海食品有限公司农产品初加工所得免征企业所得税,其他所得按25%的税率计缴企业所得税,山东东方海洋销售有限公司、山东东方海洋国际货运代理有限公司的企业所得税率为25%。2、税收优惠及批文
    根据《中华人民共和国增值税暂行条例》第十六条第一款和《财政部、国家税务总局关于若干农业生产资料征免增值税政策的通知》(财税 [2001]113号)第一条第四款的规定,以及公司营业执照确定的经营范围和实际经营情况,公司生产销售自产海产品养殖收入享受免征增值税政策。
    公司进料加工复出口贸易的产品,加工货物出口后,实行增值税免、抵、退税办法,出口税率13%,自2009年1月1日起退税率为13%。
    其他产品销售按《中华人民共和国增值税暂行条例》的规定执行。
                                                                         山东东方海洋科技股份有限公司 2013 半年度报告全文六、企业合并及合并财务报表1、子公司情况
    本公司子公司及控股子公司包括:烟台山海食品有限公司、烟台得沣海珍品有限公司、山东东方海洋国际货运代理有限公司、山东东方海洋销售有限公司、通宝国际控股有限公司。(1)通过设立或投资等方式取得的子公司
                                                                                                                     单位: 元
                                                                                                                      从母公
                                                                                                                      司所有
                                                                                                                      者权益
                                                                                                                      冲减子
                                                                                                                      公司少
                                                                                                                      数股东
                                                                实质上                                      少数股
                                                                                                                      分担的
                                                                构成对                                      东权益
                                                                                                                      本期亏
                                                   期末实 子公司                   表决权                   中用于
    子公司 子公司            业务性 注册资 经营范                             持股比            是否合 少数股             损超过
                注册地                             际投资 净投资                   比例                     冲减少
    全称    类型              质        本     围                             例(%)            并报表 东权益             少数股
                                                      额        的其他              (%)                     数股东
                                                                                                                      东在该
                                                                项目余                                      损益的
                                                                                                                      子公司
                                                                  额                                        金额
                                                                                                                      年初所
                                                                                                                      有者权
                                                                                                                      益中所
                                                                                                                      享有份
                                                                                                                      额后的
                                                                                                                       余额
                                          水产
    烟台山                                    品、肉海食品 有限公 山东烟 水产品 5,000 万 禽蛋、 4,600 万
                                                                            100%    100% 是
    有限公 司       台市     加工   元        果品、           元
    司                                        蔬菜冷
                                          藏加工烟台得
    沣海珍 有限公 山东烟 水产品 16,596        水产品    14,250
                                                                          85.86% 85.86% 是
    品有限 司       台市     养殖   万元      养殖        万元公司
    山东东                                    国际货
    方海洋 有限公 山东烟 国际货 500 万        运代     500 万
                                                                            100%    100% 是
    国际货 司       台市     运代理 元        理、代 元
    运代理                                    理报关
                                                                           山东东方海洋科技股份有限公司 2013 半年度报告全文有限公司山东东
                                             预包装
    方海洋 有限公 山东烟 食品销 200 万                     200 万
                                             食品销                           100%    100% 是
    销售有 司       台市     售        元                        元
                                             售限公司
    通宝国                                       进出口
    际控股 有限公 中国香 进出口 20.1288 贸易、             137 万
                                                                              100%    100% 是
    有限公 司       港       贸易      万        信息咨          元
    司                                           询通过设立或投资等方式取得的子公司的其他说明(2)同一控制下企业合并取得的子公司
                                                                                                                       单位: 元
                                                                                                                        从母公
                                                                                                                        司所有
                                                                                                                        者权益
                                                                                                                        冲减子
                                                                                                                        公司少
                                                                                                                        数股东
                                                                  实质上                                      少数股
                                                                                                                        分担的
                                                                  构成对                                      东权益
                                                                                                                        本期亏
                                                       期末实 子公司                 表决权                   中用于
    子公司 子公司            业务性 注册资 经营范                               持股比            是否合 少数股             损超过
                注册地                                 际投资 净投资                 比例                     冲减少
    全称    类型                 质        本        围                         例(%)            并报表 东权益             少数股
                                                        额        的其他              (%)                     数股东
                                                                                                                        东在该
                                                                  项目余                                      损益的
                                                                                                                        子公司
                                                                    额                                        金额
                                                                                                                        年初所
                                                                                                                        有者权
                                                                                                                        益中所
                                                                                                                        享有份
                                                                                                                        额后的
                                                                                                                         余额通过同一控制下企业合并取得的子公司的其他说明
    报告期内无同一控制下企业合并取得的子公司。(3)非同一控制下企业合并取得的子公司
                                                                                                                       单位: 元
                                                       期末实 实质上                 表决权                   少数股 从母公
    子公司 子公司            业务性 注册资 经营范                               持股比            是否合 少数股
                注册地                                 际投资 构成对                 比例                     东权益 司所有
    全称    类型                 质        本        围                         例(%)            并报表 东权益
                                                        额        子公司              (%)                     中用于 者权益
                                                              山东东方海洋科技股份有限公司 2013 半年度报告全文
                                                     净投资                                   冲减少 冲减子
                                                     的其他                                   数股东 公司少
                                                     项目余                                   损益的 数股东
                                                         额                                    金额    分担的
                                                                                                       本期亏
                                                                                                       损超过
                                                                                                       少数股
                                                                                                       东在该
                                                                                                       子公司
                                                                                                       年初所
                                                                                                       有者权
                                                                                                       益中所
                                                                                                       享有份
                                                                                                       额后的
                                                                                                         余额通过非同一控制下企业合并取得的子公司的其他说明
    报告期内无非同一控制下企业合并取得的子公司。2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                      单位: 元
             名称              与公司主要业务往来             在合并报表内确认的主要资产、负债期末余额特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明
    报告期内无特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体。3、合并范围发生变更的说明合并报表范围发生变更说明
    本期合并范围未发生变更。□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                      单位: 元
                    名称                                 期末净资产                      本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                      单位: 元
                    名称                                 处置日净资产                年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明
                                                                  山东东方海洋科技股份有限公司 2013 半年度报告全文
    1、本期无新纳入合并范围的子公司。
    2、本期无不再纳入合并范围的子公司。5、报告期内发生的同一控制下企业合并
                                                                                                             单位: 元
                      属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
    被合并方
                      业合并的判断依据        制人               并日的收入          的净利润       的经营活动现金流同一控制下企业合并的其他说明
    本期未发生同一控制下企业合并。6、报告期内发生的非同一控制下企业合并
                                                                                                             单位: 元
          被合并方                           商誉金额                                  商誉计算方法非同一控制下企业合并的其他说明
    本期未发生非同一控制下企业合并。7、报告期内出售丧失控制权的股权而减少子公司
                   子公司名称                                 出售日                       损益确认方法出售丧失控制权的股权而减少的子公司的其他说明
    本期无出售丧失控制权的股权而减少子公司。8、报告期内发生的反向购买
                                                                                         合并中确认的商誉或计入当
          借壳方                判断构成反向购买的依据          合并成本的确定方法
                                                                                               期的损益的计算方法反向购买的其他说明
    本期未发生反向购买。9、本报告期发生的吸收合并
                                                                                                             单位: 元
             吸收合并的类型                          并入的主要资产                        并入的主要负债
           同一控制下吸收合并                    项目                  金额             项目               金额
                                                                  山东东方海洋科技股份有限公司 2013 半年度报告全文
           非同一控制下吸收合并                 项目                   金额          项目                 金额吸收合并的其他说明
        本期未发生吸收合并。10、境外经营实体主要报表项目的折算汇率
        1美元兑换人民币6.1787元。七、合并财务报表主要项目注释1、货币资金
                                                                                                             单位: 元
                                       期末数                                           期初数
          项目
                            外币金额   折算率      人民币金额             外币金额    折算率        人民币金额
    现金:                          --        --               241,851.34          --         --                 117,948.77
    人民币                         --        --               241,851.34          --         --                 117,948.77
    银行存款:                     --        --            118,564,272.36         --         --             182,933,979.82
    人民币                         --        --            118,564,272.36         --         --             182,933,979.82
    其他货币资金:                 --        --             27,065,352.79         --         --               7,015,105.92
    人民币                         --        --             27,065,352.79         --         --               7,015,105.92
    合计                           --        --            145,871,476.49         --         --             190,067,034.51如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明2、应收票据(1)应收票据的分类
                                                                                                             单位: 元
                     种类                                     期末数                           期初数
    银行承兑汇票                                                                                               100,000.00
    合计                                                                                                       100,000.003、应收利息(1)应收利息
                                                                                                             单位: 元
                                                                                    山东东方海洋科技股份有限公司 2013 半年度报告全文
           项目               期初数                          本期增加                       本期减少                           期末数
    定期存款利息                          36,138.67                                                          8,638.67                        27,500.00
    合计                                  36,138.67                                                          8,638.67                        27,500.004、应收账款(1)应收账款按种类披露
                                                                                                                                         单位: 元
                                                    期末数                                                        期初数
           种类                账面余额                         坏账准备                      账面余额                       坏账准备
                         金额          比例(%)               金额            比例(%)       金额         比例(%)          金额        比例(%)按组合计提坏账准备的应收账款
                       126,869,15                      5,266,549.0                       83,859,41
    账龄组合                                   100%                                 4.15%                       100% 3,624,904.41               4.32%
                               6.79                                 6                         5.99
                       126,869,15                      5,266,549.0                       83,859,41
    组合小计                                   100%                                 4.15%                       100% 3,624,904.41               4.32%
                               6.79                                 6                         5.99
                       126,869,15                      5,266,549.0                       83,859,41
    合计                                      --                                   --                          --       3,624,904.41          --
                               6.79                                 6                         5.99应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                         单位: 元
                                          期末数                                                                  期初数
       账龄                  账面余额                                                                  账面余额
                                                                坏账准备                                                          坏账准备
                       金额             比例(%)                                                金额               比例(%)1 年以内
    其中:                  --                     --                       --                        --                --               --
    1 年以内小计         123,229,586.99        97.13%                   4,929,183.48             80,044,998.14          95.45%         3,201,799.93
    1至2年                 3,254,569.80            2.57%                     260,365.58           3,256,819.80           3.89%           260,545.58
    2至3年                  385,000.00                  0.3%                     77,000.00            387,467.07         0.46%               77,493.41
    合计                 126,869,156.79            --                   5,266,549.06             83,859,415.99          --             3,624,904.41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
                                                                           山东东方海洋科技股份有限公司 2013 半年度报告全文□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                                 单位: 元
                                                                                                                占应收账款总额的比例
         单位名称          与本公司关系                       金额                        年限
                                                                                                                           (%)
    第一名                 非关联方                               31,526,754.13 一年以内                                              24.85%
    第二名                 非关联方                                5,492,131.32 一年以内                                               4.33%
    第三名                 非关联方                                4,428,410.69 一年以内                                               3.49%
    第四名                 非关联方                                4,191,129.12 一年以内                                               3.31%
    第五名                 非关联方                                3,288,804.00 一年以内                                               2.59%
    合计                              --                          48,927,229.26                  --                                   38.57%5、其他应收款(1)其他应收款按种类披露
                                                                                                                                 单位: 元
                                              期末数                                                     期初数
           种类              账面余额                    坏账准备                   账面余额                         坏账准备
                          金额         比例(%)         金额      比例(%)         金额             比例(%)          金额          比例(%)按组合计提坏账准备的其他应收款
    账龄组合               3,635,175.10      100%      466,719.76        12.84% 4,539,095.07             100%         523,325.74      11.53%
    组合小计               3,635,175.10      100%      466,719.76        12.84% 4,539,095.07             100%         523,325.74      11.53%
    合计                   3,635,175.10      --        466,719.76         --      4,539,095.07          --            523,325.74         --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                 单位: 元
                                              期末数                                                      期初数
                                  账面余额                                               账面余额
          账龄
                                                 比例          坏账准备                                  比例             坏账准备
                              金额                                                      金额
                                                  (%)                                                     (%)
                                                                       山东东方海洋科技股份有限公司 2013 半年度报告全文1 年以内其中:
    1 年以内小计                    3,045,893.67 83.79%               121,835.76    3,635,927.50       80.1%               145,437.10
    1至2年                                                                            223,786.38       4.93%                17,902.92
    2至3年                                                                               86,485.91     1.91%                17,297.18
    3 年以上                         488,794.87 13.45%                244,397.44      500,413.49 11.02%                    250,206.75
    5 年以上                         100,486.56      2.76%            100,486.56         92,481.79     2.04%                92,481.79
    合计                            3,635,175.10      --              466,719.76    4,539,095.07         --                523,325.74组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)其他应收款金额前五名单位情况
                                                                                                                        单位: 元
                                                                                                          占其他应收款总额的比
         单位名称        与本公司关系                       金额                     年限
                                                                                                                 例(%)
    第一名               非关联方                                1,540,000.00 一年以内                                        42.36%
    第二名               非关联方                                  379,041.53 一年以内                                        10.43%
    第三名               非关联方                                  315,529.76 一年以内                                         8.68%
    第四名               非关联方                                  300,000.00 一年以内                                         8.25%
    第五名               非关联方                                  184,292.00 一年以内                                         5.07%
           合计                  --                          2,718,863.29             --                                  74.79%6、预付款项(1)预付款项按账龄列示
                                                                                                                        单位: 元
                                      期末数                                                      期初数
       账龄
                             金额                          比例(%)                       金额                       比例(%)
    1 年以内                                 23,385,452.85        99.73%                                 3,353,693.06         98.42%
    1至2年                                         28,572.37          0.12%                                   18,432.69        0.54%
    2至3年                                          7,500.00          0.03%                                    7,500.00        0.22%
                                                                     山东东方海洋科技股份有限公司 2013 半年度报告全文
    3 年以上                                     27,780.00           0.12%                             27,780.00          0.82%
    合计                                     23,449,305.22        --                                3,407,405.75         --预付款项账龄的说明(2)预付款项金额前五名单位情况
                                                                                                                    单位: 元
         单位名称            与本公司关系                  金额                      时间               未结算原因
    第一名               非关联方                                7,176,280.00 1 年以内                尚未到结算期
    第二名               非关联方                                5,743,206.68 1 年以内                尚未到结算期
    第三名               非关联方                                3,000,000.00 1 年以内                尚未到结算期
    第四名               非关联方                                1,700,500.00 1 年以内                尚未到结算期
    第五名               非关联方                                 800,000.00 1 年以内                 尚未到结算期
    合计                               --                       18,419,986.68               --                     --预付款项主要单位的说明(3)预付款项的说明
    1、本报告期预付款项中无持有本公司5%(含5%)以上表决权股份的股东单位款项。
    2、账龄1年以上的预付账款,为尚未结算的少量尾款,公司认为没有证据表明其无法收回。
       3、预付账款期末比期初增加2,004.19万元,增加588.19%,主要是预付工程、设备款增加所致。7、存货(1)存货分类
                                                                                                                    单位: 元
                                         期末数                                               期初数
         项目
                     账面余额            跌价准备         账面价值           账面余额        跌价准备          账面价值
    原材料                   75,070,356.89   1,365,606.62     73,704,750.27      89,247,500.34   2,167,720.96      87,079,779.38
    在产品                    2,263,600.97                     2,263,600.97       6,433,154.76                      6,433,154.76
    库存商品                 83,390,524.46   1,279,477.43     82,111,047.03      70,925,336.22   1,697,522.29      69,227,813.93
    周转材料                  5,556,219.56                     5,556,219.56       5,628,676.54                      5,628,676.54
    消耗性生物资产       560,982,194.65                      560,982,194.65     494,190,534.47                  494,190,534.47
    合计                 727,262,896.53      2,645,084.05    724,617,812.48     666,425,202.33   3,865,243.25   662,559,959.08
                                                                       山东东方海洋科技股份有限公司 2013 半年度报告全文(2)存货跌价准备
                                                                                                                      单位: 元
                                                                                本期减少
      存货种类             期初账面余额          本期计提额                                                  期末账面余额
                                                                         转回              转销
    原材料                         2,167,720.96                                                 802,114.34             1,365,606.62
    库存商品                       1,697,522.29                                                 418,044.86             1,279,477.43
    合   计                        3,865,243.25                                                1,220,159.20            2,645,084.058、其他流动资产
                                                                                                                      单位: 元
                    项目                                      期末数                                   期初数
    围海围井费                                                                                                           800,000.00
    池塘租赁费                                                             4,097,133.33                                  892,033.36
    广告费                                                                    304,150.03                                 464,250.00
    海域使用金                                                             1,877,382.10
    参池租金                                                                  326,625.00                                 979,875.00
    育苗场租赁费                                                           1,600,000.00
                    合计                                               8,205,290.46                                3,136,158.36其他流动资产说明
    期末比年初增加506.91万元,增长161.64%,主要是池塘租赁费、海域使用金、育苗场租赁费、参池租金增加所致。9、固定资产(1)固定资产情况
                                                                                                                      单位: 元
            项目              期初账面余额                    本期增加                      本期减少            期末账面余额
    一、账面原值合计:            1,525,511,900.01                           13,695,405.53        5,967,208.21      1,533,240,097.33
    其中:房屋及建筑物            1,311,279,559.41                           11,094,792.05                          1,322,374,351.46
         机器设备              173,399,024.87                              744,260.96                            174,143,285.83
         运输工具               14,905,522.54                              268,234.50         1,656,459.30        13,517,297.74
    电子设备                        25,927,793.19                             1,588,118.02        4,310,748.91        23,205,162.30
             --               期初账面余额         本期新增            本期计提             本期减少            本期期末余额
    二、累计折旧合计:             227,728,724.64                            33,158,038.68        5,668,847.76       255,217,915.56
                                                                    山东东方海洋科技股份有限公司 2013 半年度报告全文
    其中:房屋及建筑物          161,205,193.91         81,231.42         25,386,852.95                             186,592,046.86
      机器设备               46,779,798.72         48,219.72          6,188,520.99                              52,968,319.71
      运输工具                7,762,467.95          6,781.83              791,910.78           1,573,636.33      6,980,742.40
    电子设备                     11,981,264.06         37,517.69              790,753.96           4,095,211.43      8,676,806.59
           --              期初账面余额                                    --                                 本期期末余额
    三、固定资产账面净值合计   1,297,783,175.37                                --                                 1,278,022,181.77
    其中:房屋及建筑物         1,150,074,365.50                                --                                 1,135,782,304.60
      机器设备              126,619,226.15                                 --                                  121,174,966.12
      运输工具                7,143,054.59                                 --                                    6,536,555.34
    电子设备                     13,946,529.13                                 --                                   14,528,355.71
    四、减值准备合计                 60,933.56                                 --                                       60,933.56
      运输工具                   60,933.56                                 --                                       60,933.56
    电子设备                                                                   --
    五、固定资产账面价值合计   1,297,722,241.81                                --                                 1,277,961,248.21
    其中:房屋及建筑物         1,150,074,365.50                                --                                 1,135,782,304.60
      机器设备              126,619,226.15                                 --                                  121,174,966.12
      运输工具                7,082,121.03                                 --                                    6,475,621.78
    电子设备                     13,946,529.13                                 --                                   14,528,355.71本期折旧额 33,158,038.68 元;本期由在建工程转入固定资产原价为 100,000.00 元。10、在建工程(1)在建工程情况
                                                                                                                    单位: 元
                                              期末数                                              期初数
           项目
                             账面余额         减值准备         账面价值         账面余额        减值准备         账面价值
    本部东山顶工程               3,579,161.72                  3,579,161.72         3,548,976.36                     3,548,976.36
    三文鱼车间项目               9,630,907.37                  9,630,907.37
    乳山基地建设项目             3,704,048.03                  3,704,048.03
    莱州崆峒岛 2 工程项目          313,918.00                       313,918.00
    莱州朱家育苗场工程              76,222.68                        76,222.68
    莱州朱旺养殖场工程           5,047,747.00                  5,047,747.00         1,046,297.00                     1,046,297.00
    牟平育苗场工程项目           1,490,015.80                  1,490,015.80          230,000.00                        230,000.00
    现代化养鱼工程               2,323,537.04                  2,323,537.04          969,609.36                        969,609.36
    莱州育苗场零星工程           1,009,949.13                  1,009,949.13
                                                           山东东方海洋科技股份有限公司 2013 半年度报告全文
    得沣担子岛项目            2,300,010.00             2,300,010.00     1,300,000.00               1,300,000.00
    合计                     29,475,516.77            29,475,516.77     7,094,882.72               7,094,882.72(2)在建工程的说明
    1、在建工程期末较年初增加2,238.06万元,增加315.45%,主要是投资三文鱼车间项目、乳山基地建设项目及莱州朱旺养殖场工程增加所致。
    2、公司期末对在建工程进行检查,未发现在建工程发生减值的情形,故未计提在建工程减值准备。11、无形资产(1)无形资产情况
                                                                                                  单位: 元
          项目             期初账面余额         本期增加                本期减少         期末账面余额
    一、账面原值合计                57,843,510.44                                                 57,843,510.44
    莱州土地使用权                     600,000.00                                                   600,000.00
    用友 U8 财务软件                    17,800.00                                                    17,800.00莱山区盛泉工业园土地使
                                 3,755,889.60                                                  3,755,889.60用权
    迎春大街土地使用权               3,072,000.00                                                  3,072,000.00
    水产良种场土地使用权            11,409,222.30                                                 11,409,222.30水产品加工贸易基地土地
                                17,520,000.00                                                 17,520,000.00使用权水产品加工贸易基地二期
                                 8,396,933.47                                                  8,396,933.47土地使用权姜格庄镇云溪村村北土地
                                 6,023,510.00                                                  6,023,510.00使用权
    乳山分公司土地使用权             7,048,155.07                                                  7,048,155.07
    二、累计摊销合计                 6,683,251.72         583,455.24                               7,266,706.96
    莱州土地使用权                     134,694.01           6,122.46                                140,816.47
    用友 U8 财务软件                    11,512.47              889.98                                12,402.45莱山区盛泉工业园土地使
                                   450,706.99          37,558.92                                488,265.91用权
    迎春大街土地使用权                 655,375.33          30,720.00                                686,095.33
    水产良种场土地使用权             1,541,931.81         114,092.22                               1,656,024.03
                                                     山东东方海洋科技股份有限公司 2013 半年度报告全文水产品加工贸易基地土地
                            2,141,778.93        178,029.53                               2,319,808.46使用权水产品加工贸易基地二期
                            1,015,685.10         85,325.47                               1,101,010.57土地使用权姜格庄镇云溪村村北土地
                             602,350.85          60,235.08                                662,585.93使用权
    乳山分公司土地使用权         129,216.23          70,481.58                                199,697.81
    三、无形资产账面净值合计   51,160,258.72        -583,455.24                             50,576,803.48莱州土地使用权用友 U8 财务软件莱山区盛泉工业园土地使用权迎春大街土地使用权水产良种场土地使用权水产品加工贸易基地土地使用权水产品加工贸易基地二期土地使用权姜格庄镇云溪村村北土地使用权乳山分公司土地使用权
    四、减值准备合计                    0.00               0.00                                      0.00莱州土地使用权用友 U8 财务软件莱山区盛泉工业园土地使用权迎春大街土地使用权水产良种场土地使用权水产品加工贸易基地土地使用权水产品加工贸易基地二期土地使用权姜格庄镇云溪村村北土地使用权乳山分公司土地使用权
    无形资产账面价值合计       51,160,258.72        -583,455.24                             50,576,803.48莱州土地使用权
                                                                   山东东方海洋科技股份有限公司 2013 半年度报告全文用友 U8 财务软件莱山区盛泉工业园土地使用权迎春大街土地使用权水产良种场土地使用权水产品加工贸易基地土地使用权水产品加工贸易基地二期土地使用权姜格庄镇云溪村村北土地使用权乳山分公司土地使用权本期摊销额元。12、商誉
                                                                                                               单位: 元被投资单位名称或形成商誉的
                                    期初余额         本期增加           本期减少          期末余额         期末减值准备
              事项
    商誉                                 4,173,809.58               0.00               0.00     4,173,809.58           0.00
    合计                                 4,173,809.58               0.00               0.00     4,173,809.58           0.00说明商誉的减值测试方法和减值准备计提方法
    公司期末对商誉进行减值测试,未发现与商誉相关的资产组或者资产组组合存在减值迹象,故未计提商誉减值准备。13、长期待摊费用
                                                                                                               单位: 元
       项目          期初数         本期增加额       本期摊销额        其他减少额         期末数         其他减少的原因滩涂一次性补偿
                       364,698.50                         4,299.00                         360,399.50费牟平滩涂一次性
                     2,707,803.80                        91,250.04                        2,616,553.76补偿费
    广告制作费             356,999.82       313,825.00       70,908.15                         599,916.67牟平滩涂租赁补
                       823,151.14                        27,731.10                         795,420.04偿费
    虾池租赁费             462,031.05                       250,838.70                         211,192.35
    牛网补偿款           1,602,416.94                        51,249.96                        1,551,166.98
                                                                         山东东方海洋科技股份有限公司 2013 半年度报告全文
    养殖设施补偿金        1,064,280.00                          11,760.00                           1,052,520.00海阳滩涂养殖育
                       160,000.11                           79,999.98                             80,000.13苗室租金
    虾池租赁费             375,438.26                          167,225.82                            208,212.44
    鲑鱼技术转让费         730,290.26                          273,858.84                            456,431.42
    海域租赁费           12,842,000.00                         256,800.00                          12,585,200.00
    虾池租赁费             840,000.00                           15,000.00                            825,000.00姜格村土地租赁
                       226,721.28                            7,012.02                            219,709.26费水头村土地租赁
                       213,917.29                            6,616.02                            207,301.27费800 万虾池租赁
                      7,266,666.72                         199,999.98                           7,066,666.74费场地使用费(12
                      3,850,000.00                         100,000.02                           3,749,999.98年-32 年)
    养殖海区租赁费        3,037,999.88      1,000,000.00        41,000.02                           3,996,999.86上市公司信息服
                       180,817.60                           45,204.40                            135,613.20务费
    赵雅芝代言             557,103.00                          139,275.78                            417,827.22
    其他                   305,246.22         123,200.00        90,036.91           21,233.36        317,175.95
    合计                 37,967,581.87      1,437,025.00      1,930,066.74          21,233.36      37,453,306.77        --长期待摊费用的说明
    海域租赁费为子公司烟台得沣海珍品有限公司租赁其少数股东烟台市芝罘区水产养殖公司海域使用权,详见“关联方关系及其交易”。14、资产减值准备明细
                                                                                                                    单位: 元
                                                                                    本期减少
             项目              期初账面余额            本期增加                                                期末账面余额
                                                                             转回               转销
    一、坏账准备                         4,148,230.15       1,585,038.67                                              5,733,268.82
    二、存货跌价准备                     3,865,243.25                                              1,220,159.20       2,645,084.05
    七、固定资产减值准备                   60,933.56                                                                    60,933.56
    十二、无形资产减值准备                       0.00                 0.00                                                    0.00
    十三、商誉减值准备                                                                                                        0.00
    合计                                 8,074,406.96       1,585,038.67                           1,220,159.20       8,439,286.43资产减值明细情况的说明
                                                     山东东方海洋科技股份有限公司 2013 半年度报告全文15、短期借款(1)短期借款分类
                                                                                             单位: 元
                   项目                     期末数                             期初数
    质押借款                                              78,802,200.00                      38,000,000.00
    抵押借款                                             194,000,000.00                     274,000,000.00
    保证借款                                             257,720,970.00                     190,000,000.00
    信用借款                                             145,999,984.00                     150,000,000.00
    合计                                                 676,523,154.00                     652,000,000.00短期借款分类的说明
       1、短期借款期末比期初增加2,452万元,增长3.76%,主要由于本期流动资金借款增加所致。
       2、关联方为本公司借款提供担保见―关联方关系及其交易‖。16、交易性金融负债
                                                                                             单位: 元
                   项目                   期末公允价值                      期初公允价值
    发行的交易性债券                                     150,000,000.00                     150,000,000.00
    合计                                                 150,000,000.00                     150,000,000.00交易性金融负债的说明
    期末交易性金融负债为公司于2012年9月14日发行的短期融资券,票面年利率为6.5%,到期兑付日为2013年9月13日。17、应付票据
                                                                                             单位: 元
                   种类                     期末数                             期初数
    银行承兑汇票                                           2,400,000.00
    合计                                                   2,400,000.00下一会计期间将到期的金额元。应付票据的说明
       应付票据为银行承兑汇票。
                                                                山东东方海洋科技股份有限公司 2013 半年度报告全文18、应付账款(1)应付账款情况
                                                                                                                 单位: 元
                     项目                              期末数                                       期初数
    1 年以内                                                           56,711,940.33                             40,901,762.83
    1-2 年                                                               408,835.37                                551,868.42
    2-3 年                                                                                                         112,021.60
    3 年以上                                                                                                        12,185.00
    合计                                                               57,120,775.70                             41,577,837.8519、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                      项目                                  期末数                                  期初数
    1 年以内                                                             5,027,114.44                             5,687,531.31
    1-2 年                                                                                                         270,540.61
    2-3 年                                                                                                          12,447.20
    合计                                                                 5,027,114.44                             5,970,519.1220、应付职工薪酬
                                                                                                                 单位: 元
         项目               期初账面余额        本期增加                    本期减少                   期末账面余额一、工资、奖金、津
                                 1,352,334.31      39,871,390.15                    41,130,016.26               93,708.20贴和补贴
    三、社会保险费                      30,306.80       5,997,942.83                     5,475,084.21              553,165.42其中:(1)医疗保险
                                                    1,340,189.55                     1,240,138.09              100,051.46费
    (2)基本养老保险费                   21,255.30       4,077,580.47                     3,658,883.31              439,952.46
    (3)年金缴费                                             5,437.77                         5,437.77
    (4)失业保险费                                        302,418.94                       302,418.94
    (5)工伤保险费                                        146,513.87                       142,403.87                  4,110.00
    (6)生育保险费                        9,051.50        125,802.23                       125,802.23                  9,051.50
    四、住房公积金                     327,628.28       2,122,596.36                     2,079,651.76              370,572.88
                                                               山东东方海洋科技股份有限公司 2013 半年度报告全文
    六、其他                     1,345,840.04             487,336.42                  635,198.25            1,197,978.21工会经费和职工教
                             1,345,840.04             487,336.42                  635,198.25            1,197,978.21育经费
    合计                         3,056,109.43          48,479,265.76               49,319,950.48            2,215,424.71应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 1,197,978.21 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排21、应交税费
                                                                                                          单位: 元
                      项目                                   期末数                            期初数
    增值税                                                                -1,636,327.44                      565,441.79
    营业税                                                                   37,746.93                        55,598.14
    企业所得税                                                              138,059.40                       613,500.85
    个人所得税                                                               20,235.89                        19,976.27
    城市维护建设税                                                           15,957.51                       196,930.94
    房产税                                                                  711,853.01                       699,449.45
    土地使用税                                                              875,424.85                       873,062.71
    教育费附加                                                                6,838.89                        84,398.98
    地方教育附加                                                              4,559.24                        56,177.13
    印花税                                                                   24,688.92                        16,273.96
    地方水利建设基金                                                          3,795.77                        29,649.20
    合计                                                                    202,832.97                      3,210,459.42应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程22、应付利息
                                                                                                          单位: 元
                      项目                                   期末数                            期初数
    企业债券利息                                                          9,015,696.08                      2,925,000.00
    短期借款应付利息                                                                                        1,215,696.08
    合计                                                                  9,015,696.08                      4,140,696.08应付利息说明23、应付股利
                                                                                                          单位: 元
                                                             山东东方海洋科技股份有限公司 2013 半年度报告全文
           单位名称                期末数                      期初数              超过一年未支付原因
    赵玉山                                 525,716.22                    542,312.22
    合计                                   525,716.22                    542,312.22             --应付股利的说明24、其他应付款(1)其他应付款情况
                                                                                                      单位: 元
                     项目                             期末数                             期初数
    1 年以内                                                         21,216,697.09                    17,595,047.46
    1-2 年                                                            2,466,039.87                     6,386,572.73
    2-3 年                                                           10,115,552.50                     5,880,410.15
    3 年以上                                                          3,803,062.50                     2,590,768.94
    合计                                                             37,601,351.96                    32,452,799.28(2)账龄超过一年的大额其他应付款情况的说明
    期末余额中账龄超过1年的大额其他应付款主要是子公司山海食品有限公司欠烟台恒通建筑安装有限公司的工程款995.84万元未到结算期。25、长期借款(1)长期借款分类
                                                                                                      单位: 元
                 项目                               期末数                             期初数
    抵押借款                                                     46,000,000.00                        46,000,000.00
    合计                                                         46,000,000.00                        46,000,000.00长期借款分类的说明26、其他非流动负债
                                                                                                      单位: 元
                     项目                     期末账面余额                          期初账面余额
    名优水产品加工                                                 3,504,718.01                        3,540,613.13
    人工湿地整理改造工程                                           2,926,915.29                        3,024,525.81
    国家海藻工程技术研究中心建设项目                               9,142,350.65                        9,356,108.03
                                                                    山东东方海洋科技股份有限公司 2013 半年度报告全文
    海藻遗传育种中心建设项目                                             5,023,777.79                            5,128,756.79
    渔业资源修复人工渔礁补助资金                                        10,080,481.22                          10,286,205.32
    烟台保税物流中心暨加工贸易基地建设项目                               5,740,924.14                            5,817,133.14
    大西洋鲑鱼与地下水养殖循环利用项目                                  18,466,108.82                          19,018,573.10
    牟平优质鱼项目                                                       6,979,549.25                            7,100,000.00
    大叶藻场构建项目                                                     2,302,642.85                            2,365,544.00
    其他                                                                 2,724,216.61                            2,690,701.08
    合计                                                                66,891,684.63                          68,328,160.40其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额
    其他非流动负债为递延收益,期末比年初减少143.65万元,减少2.10%,主要是本期摊销递延收益所致。27、股本
                                                                                                                 单位:元
                                                       本期变动增减(+、-)
                   期初数                                                                                     期末数
                                发行新股        送股           公积金转股       其他           小计
    股份总数       243,850,000.00         0.00             0.00              0.00          0.00           0.00 243,850,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况28、资本公积
                                                                                                                单位: 元
           项目                     期初数                    本期增加              本期减少               期末数
    资本溢价(股本溢价)                 669,980,702.68                                                       669,980,702.68
    其他资本公积                          13,366,538.00                                                         13,366,538.00
    合计                                 683,347,240.68                                                       683,347,240.68资本公积说明29、盈余公积
                                                                                                                单位: 元
           项目                     期初数                    本期增加              本期减少               期末数
    法定盈余公积                          50,661,698.58                                                         50,661,698.58
    合计                                  50,661,698.58                                                         50,661,698.58盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议
                                                                   山东东方海洋科技股份有限公司 2013 半年度报告全文30、未分配利润
                                                                                                                      单位: 元
                      项目                                         金额                               提取或分配比例
    调整前上年末未分配利润                                                         327,506,792.57                  --
    调整后年初未分配利润                                                           327,506,792.57                  --
    加:本期归属于母公司所有者的净利润                                                37,885,623.65                --
    减:提取法定盈余公积                                                                                                       10%
    期末未分配利润                                                                 365,392,416.22                  --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数31、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                      单位: 元
                 项目                                 本期发生额                                  上期发生额
    主营业务收入                                                     317,193,868.41                             313,556,410.50
    其他业务收入                                                       6,797,322.54                                     7,575,852.15
    营业成本                                                         238,015,590.58                             236,894,715.88(2)主营业务(分行业)
                                                                                                                      单位: 元
                                               本期发生额                                      上期发生额
           行业名称
                                   营业收入                 营业成本                营业收入                营业成本
    海水养殖                             130,967,018.35            67,713,044.65         107,052,602.78            49,142,917.70
    水产品加工                           186,148,178.06           165,455,881.58         206,446,200.72         183,277,381.45
    货运收入                                  78,672.00                                       57,607.00
    合计                                 317,193,868.41           233,168,926.23         313,556,410.50         232,420,299.15
                                                            山东东方海洋科技股份有限公司 2013 半年度报告全文(3)主营业务(分产品)
                                                                                                        单位: 元
                                       本期发生额                                     上期发生额
           产品名称
                            营业收入                营业成本               营业收入                营业成本
    进料加工                     142,136,748.58            144,094,794.59       169,655,386.18         166,963,718.15
    来料加工                      27,932,808.62             15,630,342.45        19,954,799.44          11,076,581.28
    国内贸易                      11,992,017.77              6,072,896.27        13,544,471.08           6,644,632.25
    海参                         125,905,062.50             63,164,603.24        95,316,331.78          42,751,833.75
    其他                           9,227,230.94              4,206,289.68        15,085,422.02           4,983,533.72
    合计                         317,193,868.41            233,168,926.23       313,556,410.50         232,420,299.15(4)主营业务(分地区)
                                                                                                        单位: 元
                                       本期发生额                                     上期发生额
           地区名称
                            营业收入                营业成本               营业收入                营业成本
    中国大陆                     147,124,311.17             73,443,789.19       123,912,264.93          54,353,427.89
    欧洲                          60,000,132.51             58,334,351.30        59,854,394.69          58,296,039.17
    亚洲其他地区                  67,519,865.63             60,955,694.74        77,962,762.82          70,286,841.62
    美国、加拿大                  42,549,559.10             40,435,091.00        51,826,988.06          49,483,990.47
    合计                         317,193,868.41            233,168,926.23       313,556,410.50         232,420,299.15(5)公司来自前五名客户的营业收入情况
                                                                                                        单位: 元
           客户名称              主营业务收入                           占公司全部营业收入的比例(%)
    第一名                                        39,688,240.60                                               12.25%
    第二名                                        17,101,839.80                                                   5.28%
    第三名                                        13,038,839.02                                                   4.02%
    第四名                                        11,340,869.83                                                   3.51%
    第五名                                         9,985,700.95                                                   3.08%
    合计                                          91,155,490.20                                               28.14%营业收入的说明32、营业税金及附加
                                                                                                        单位: 元
                                                   山东东方海洋科技股份有限公司 2013 半年度报告全文
               项目     本期发生额                上期发生额                 计缴标准
    营业税                        333,745.47                370,943.83
    城市维护建设税                257,437.95                335,638.05
    教育费附加                    110,330.52                143,844.93
    地方教育费附加                 73,642.48                 95,896.62
    地方水利建设基金               36,776.78                 47,943.58
    合计                          811,933.20                994,267.01              --营业税金及附加的说明33、销售费用
                                                                                          单位: 元
                 项目                本期发生额                           上期发生额
    出口信用保险                                         360,096.37                          609,555.12
    港杂费                                             1,119,740.03                          937,300.13
    广告费                                               935,963.21                         1,634,884.06
    运输费                                             1,739,562.17                         1,252,268.92
    职工薪酬                                           1,467,034.33                         1,295,209.88
    展览费                                               141,049.98                          182,900.00
    检验检疫费                                           168,462.51                          303,859.20
    佣金                                                 595,798.98                           24,640.00
    其他                                                 939,156.13                          670,363.26
    合计                                               7,466,863.71                         6,910,980.5734、管理费用
                                                                                          单位: 元
                 项目                本期发生额                           上期发生额
    工资福利费                                         3,578,111.27                         3,554,398.68
    社会保险费                                         2,138,052.99                         2,009,086.90
    折旧                                               2,503,051.94                         2,463,810.70
    税金                                               3,305,533.55                         3,224,331.47
    办公费                                                42,734.76                           64,176.20
    差旅费                                               233,993.60                          369,146.78
    长期待摊费用摊销                                      87,340.03                          233,093.37
    车辆费                                               315,156.31                          162,458.58
                                                  山东东方海洋科技股份有限公司 2013 半年度报告全文
    招待费                                              206,694.56                                 271,128.10
    水电费                                               51,584.78                                 163,536.12
    无形资产摊销                                        452,738.58                                 452,738.58
    物料消耗                                            125,556.59                                 170,016.19
    其他                                              2,099,965.68                                3,027,267.62
    合计                                             15,140,514.64                               16,165,189.2935、财务费用
                                                                                                 单位: 元
               项目               本期发生额                                    上期发生额
    利息支出                                         25,135,372.72                               24,581,844.92
    利息收入                                           -259,765.45                                 -376,042.82
    汇兑损益                                           -584,108.61                                 -166,269.62
    其他                                                477,208.85                                 558,821.90
    合计                                             24,768,707.51                               24,598,354.3836、资产减值损失
                                                                                                 单位: 元
                      项目                     本期发生额                         上期发生额
    一、坏账损失                                           1,585,038.67                            -455,071.65
    二、存货跌价损失                                      -1,220,159.20                            -349,004.59
    合计                                                    364,879.47                             -804,076.2437、营业外收入(1)营业外收入情况
                                                                                                 单位: 元
                                                                                计入当期非经常性损益的
               项目          本期发生额                 上期发生额
                                                                                        金额
    非流动资产处置利得合计                                              5,466.16
    其中:固定资产处置利得                                              5,466.16
    政府补助                          1,703,574.62                   1,123,757.01                 1,703,574.62
    合计                              1,703,574.62                   1,129,223.17                 1,703,574.62
                                                             山东东方海洋科技股份有限公司 2013 半年度报告全文(2)政府补助明细
                                                                                                     单位: 元
               项目            本期发生额                 上期发生额                     说明
    科研拨入资金                          19,167.30                      11,818.80海洋低值水产品蛋白质高效利用
                                                                     35,895.12技术转化与示范
    海藻工程中心                         213,757.38                     213,757.38
    海藻遗传育种中心建设项目             104,979.00                     104,979.00海珍品良种选育与生态养殖工程
                                      17,534.16                      16,821.78实验室
    渔业资源修复人工渔礁补助资金         205,724.10                     123,962.52
    浅海湿地海洋牧场                      97,610.52                      97,610.52大西洋鲑鱼与地下水养殖循环利
                                     223,999.68用项目
    蓝色海洋经济                         273,118.62
    现代渔业示范园区项目                  11,727.21
    优质鱼项目                           120,450.75
    保税物流中心项目                      76,209.00                      71,244.00
    三文鱼清洁生产项目                    55,345.98                     155,074.85
    水产苗种标准化生产奖励资金                                           30,000.00
    扶持中小企业发展专项基金                                            100,000.00
    其他                                 283,950.92                     162,593.04
    合计                                1,703,574.62                1,123,757.01              --营业外收入说明38、营业外支出
                                                                                                     单位: 元
                                                                                       计入当期非经常性损益
                      项目                  本期发生额                   上期发生额
                                                                                                的金额
    非流动资产处置损失合计                              298,360.45                                      298,360.45
    其中:固定资产处置损失                              298,360.45                                      298,360.45
    对外捐赠                                                10,000.00                                    10,000.00
    合计                                                308,360.45                                      308,360.45营业外支出说明
                                                  山东东方海洋科技股份有限公司 2013 半年度报告全文39、所得税费用
                                                                                                单位: 元
                         项目                     本期发生额                       上期发生额
    按税法及相关规定计算的当期所得税                            132,106.58                     -125,261.66
    合计                                                        132,106.58                     -125,261.6640、基本每股收益和稀释每股收益的计算过程
       1、基本每股收益参照如下公式计算:
       基本每股收益=P0÷S
       S=S0+S1+Si×Mi÷M0–Sj×Mj÷M0-Sk
    其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。(1)按照归属于公司普通股股东当期净利润计算
      基本每股收益= 37,885,623.65÷243,850,000.00=0.1554(2)按照扣除非经常损益后归属于公司普通股股东当期净利润计算
      基本每股收益= 36,519,498.87÷243,850,000.00= 0.1498
    2、稀释每股收益以根据稀释性潜在普通股调整后的归属于母公司普通股股东的合并净利润除以调整后的本公司发行在外普通股的加权平均数计算。本期公司不存在稀释性潜在普通股,因此稀释每股收益等于基本每股收益。41、其他综合收益
                                                                                                单位: 元
                         项目                     本期发生额                       上期发生额
    4.外币财务报表折算差额                                         -23,285.79                       4,875.56
                         小计                                  -23,285.79                       4,875.56
                         合计                                  -23,285.79                       4,875.56其他综合收益说明42、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                单位: 元
                                项目                                        金额
                                                         山东东方海洋科技股份有限公司 2013 半年度报告全文
    收到的其它往来款                                                                                1,958,739.85
    收到的利息收入                                                                                    247,032.71
                                 合计                                                           2,205,772.56收到的其他与经营活动有关的现金说明(2)支付的其他与经营活动有关的现金
                                                                                                   单位: 元
                                 项目                                           金额
    管理费用                                                                                        2,788,088.10
    营业费用                                                                                        5,867,262.27
    支付的其他往来款                                                                               15,022,784.53
                                 合计                                                          23,678,134.90支付的其他与经营活动有关的现金说明(3)收到的其他与筹资活动有关的现金
                                                                                                   单位: 元
                                 项目                                           金额
    收到的政府补助                                                                                 17,530,000.00
                                 合计                                                          17,530,000.00收到的其他与筹资活动有关的现金说明43、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                                                          38,685,809.43                  37,627,316.59
    加:资产减值准备                                                   364,879.47                     -804,076.24
    固定资产折旧、油气资产折耗、生产性生物资产折旧                  33,158,038.68                  27,487,060.45
    无形资产摊销                                                       583,455.24                     571,708.31
    长期待摊费用摊销                                                 1,930,066.74                   2,432,829.68处置固定资产、无形资产和其他长期资产的损失(收益
                                                                   298,360.45                       -5,466.16以―-‖号填列)
    财务费用(收益以―-‖号填列)                                  25,323,362.33                  18,030,518.14
                                                                    山东东方海洋科技股份有限公司 2013 半年度报告全文
    存货的减少(增加以―-‖号填列)                                           -62,057,853.40                   -40,066,593.27
    经营性应收项目的减少(增加以―-‖号填列)                                 -54,906,443.48                    17,904,976.20
    经营性应付项目的增加(减少以―-‖号填列)                                  18,299,774.68                     -7,850,337.27
    经营活动产生的现金流量净额                                                   1,679,450.14                    55,327,936.43
    2.不涉及现金收支的重大投资和筹资活动:                               --                               --
    3.现金及现金等价物净变动情况:                                       --                               --
    现金的期末余额                                                             145,871,476.49                   160,743,386.32
    减:现金的期初余额                                                         190,067,034.51                   135,879,155.67
    现金及现金等价物净增加额                                                   -44,195,558.02                    24,864,230.65(2)现金和现金等价物的构成
                                                                                                                    单位: 元
                       项目                                         期末数                           期初数
    一、现金                                                                   145,871,476.49                   190,067,034.51
    其中:库存现金                                                                241,851.34                        117,948.77
    可随时用于支付的银行存款                                               118,564,272.36                   182,933,979.82
    可随时用于支付的其他货币资金                                            27,065,352.79                     7,015,105.92
    三、期末现金及现金等价物余额                                               145,871,476.49                   190,067,034.51现金流量表补充资料的说明八、关联方及关联交易1、本企业的母公司情况
                                                                                母公司对 母公司对
    母公司名                                    法定代表                            本企业的 本企业的 本企业最 组织机构
           关联关系 企业类型       注册地              业务性质 注册资本
    称                                          人                               持股比例 表决权比 终控制方           代码
                                                                                  (%)       例(%)
                                                       水产新技
                                                       术、新成果
    山东东方                        烟台市莱
                     有限责任                          推广应用;20,000,000                                     70580240-
    海洋集团 控股股东               山区泉韵 车轼                                     25.02%    25.02%
                     公司                              海水动植 .00                                             9
    有限公司                        南路 2 号
                                                       物养殖育
                                                       苗等本企业的母公司情况的说明
                                                                          山东东方海洋科技股份有限公司 2013 半年度报告全文2、本企业的子公司情况
                                                                                            持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型           注册地     法定代表人 业务性质        注册资本
                                                                                              (%)         (%)           码
                                       烟台市莱山
    烟台山海食                有限责任公                             水产品冷藏 50,000,000.
             控股子公司                区盛泉工业 赵玉山                                        100%        100% 74567727-8
    品有限公司                司                                     加工         00
                                       园
    烟台得沣海                             烟台市芝罘
                          有限责任公                             海水产品养 165,960,000
    珍品有限公 控股子公司                  区大关街     赵玉山                                    85.86%      85.86% 66933507-2
                          司                                     殖           .00
    司                                     14 号山东东方海
                                       烟台市澳柯                国际货运代
    洋国际货运                有限责任公                                          5,000,000.0
             控股子公司                玛大街 18    周少燕       理、代理报                     100%        100% 68594175-0
    代理有限公                司                                                  0
                                       号                        关司
    山东东方海                             烟台市澳柯
                          有限责任公                             预包装食品 2,000,000.0
    洋销售有限 控股子公司                  玛大街 18    车轼                                        100%        100% 55521207-4
                          司                                     销售         0
    公司                                   号
                                                                 进出口贸
    通宝国际控                有限责任公                                          20.1288 万
             控股子公司                中国香港                  易、信息咨                     100%        100%
    股有限公司                司                                                  美元
                                                                 询3、本企业的其他关联方情况
             其他关联方名称                                与本公司关系                             组织机构代码
    烟台东方海洋置业有限公司                    同受控股股东控制                          73065287-9
    烟台市芝罘区水产养殖公司                    子公司股东之一                            -本企业的其他关联方情况的说明4、关联方交易(1)关联租赁情况公司出租情况表
                                                                                                                      单位: 元
                                                                                            租赁收益定价依 本报告期确认的
    出租方名称     承租方名称         租赁资产种类         租赁起始日       租赁终止日
                                                                                                    据             租赁收益公司承租情况表
                                                                                                                      单位: 元
                                                                                                              本报告期确认的
    出租方名称     承租方名称         租赁资产种类         租赁起始日        租赁终止日     租赁费定价依据
                                                                                                                    租赁费
                                                               山东东方海洋科技股份有限公司 2013 半年度报告全文
    烟台市芝罘区水 烟台得沣海珍品                  2007 年 12 月 03 2027 年 12 月 02
                                  海域                                                                 256,800.00
    产养殖公司      有限公司                       日               日关联租赁情况说明
    子公司烟台得沣海珍品有限公司与烟台市芝罘区水产养殖公司签订担子岛及周边海域书,合同书规定:烟台市芝罘区水产养殖公司将所属的鲁烟海证(1999)第1016号、第1015号证下的4457.4亩和345.8亩海域及所属岛屿出租给烟台得沣海珍品有限公司,租期20年,时间自2007年12月3日至2027年12月2日止,公司已将租赁费一次性付给烟台市芝罘区水产养殖公司。(2)关联担保情况
                                                                                                        单位: 元
                                                                                                担保是否已经履行
       担保方          被担保方          担保金额          担保起始日          担保到期日
                                                                                                     完毕
                   山东东方海洋科技
    车轼                                      30,000,000.00 2012 年 09 月 21 日 2013 年 09 月 20 日 否
                   股份有限公司山东东方海洋集团 山东东方海洋科技
                                          20,000,000.00 2013 年 04 月 03 日 2013 年 09 月 30 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                          30,000,000.00 2013 年 06 月 07 日 2013 年 12 月 04 日 否
    有限公司           股份有限公司山东东方海洋集团
                   山东东方海洋科技
    有限公司烟台东方                          20,000,000.00 2012 年 12 月 20 日 2013 年 12 月 20 日 否
                   股份有限公司海洋置业有限公司山东东方海洋集团 山东东方海洋科技
                                          30,000,000.00 2012 年 09 月 07 日 2013 年 09 月 06 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                          20,000,000.00 2012 年 08 月 21 日 2013 年 08 月 20 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                          50,000,000.00 2013 年 05 月 14 日 2014 年 05 月 13 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                          26,900,000.00 2012 年 07 月 13 日 2013 年 07 月 12 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                          10,000,000.00 2012 年 07 月 13 日 2013 年 07 月 12 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                           3,100,000.00 2012 年 08 月 09 日 2013 年 08 月 08 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                          10,000,000.00 2012 年 08 月 09 日 2013 年 08 月 08 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                          30,000,000.00 2013 年 04 月 16 日 2013 年 08 月 14 日 否
    有限公司           股份有限公司
    山东东方海洋集团 山东东方海洋科技         15,999,984.00 2013 年 05 月 21 日 2013 年 09 月 18 日 否
                                                         山东东方海洋科技股份有限公司 2013 半年度报告全文
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                    20,000,000.00 2013 年 03 月 27 日 2014 年 03 月 27 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                    20,000,000.00 2013 年 05 月 16 日 2014 年 05 月 16 日 否
    有限公司           股份有限公司山东东方海洋集团 山东东方海洋科技
                                    30,000,000.00 2013 年 04 月 03 日 2013 年 08 月 02 日 否
    有限公司车轼       股份有限公司关联担保情况说明九、或有事项1、为其他单位提供债务担保形成的或有负债及其财务影响
    截至报告期末,公司为全资子公司烟台山海食品有限公司借款提供担保,担保金额2,700万元,担保余额811万元。其他或有负债及其财务影响十、承诺事项1、重大承诺事项
    1、2012年7月19日公司与中国农业银行烟台市莱山区支行签订7,600万元最高额抵押合同,公司以国海证093700072号、国海证093700071号、国海证093700794号海域使用权为公司2012年7月19日至2013年7月18日期间在中国农业银行烟台市莱山区支行取得的借款提供抵押担保,截至2013年6月30日,担保余额为人民币2,000万元。
    2、2012年9月19日公司与中国农业银行烟台市莱山区支行签订6,100万最高额抵押合同,公司以国海证083700154号、国海证083700259号、国海证083700106号、国海证083700110号、国海证083700285号、国海证083700270号海域使用权提供抵押担保,在2012年9月19日至2015年9月18日内取得的借款提供担保。截至2013年6月30日,公司在该行取得人民币借款6,000万元,并由车轼提供保证担保。
    3、山东东方海洋集团有限公司2013年5月15日与中国农业银行股份有限公司烟台莱山支行签订6,000万元最高额保证合同,在2013年5月15日至2016年5月14日期间,为公司流动资金借款37050120130000036号出口打包放款合同提供保证担保。截至2013年6月30日, 担保余额3,000万元。
    4、2011年11月28日公司与中国农业银行烟台市莱山区支行签订14,000万元最高额抵押合同,公司愿意以烟房权证莱字第L002584号、L002588号房产以及烟莱国用(2005)字第2138号土地使用权,为公司在2011年11月29日至2014年11月27日期间在中国农业银行烟台市莱山支行取得的借款提供抵押担保,截至2013年6月30日,担保余额为12,000万元。
    5、公司2012年12月20日与交通银行股份有限公司烟台分行签订2,000万元最高额抵押合同,公司愿意以采板机等机器设备3,791台在最高债权额限度内为该业务合同项下的全部债权为公司交通银行股份有限公司烟台分行2000万元人民币借款提供抵押担保。该笔借款并由山东东方海洋集团有限公司、烟台东方海洋置业有限公司提供保证担保。
    6、山东东方海洋集团有限公司2012年9月5日与中国银行烟台莱山支行签订最高额保证合
                                             山东东方海洋科技股份有限公司 2013 半年度报告全文同,在2012年9月7日至2013年9月6日期间,愿意在最高债权额限度内为公司在本合同约定的期间内连续发生的全部债权向中国银行烟台莱山支行提供保证担保,被担保的最高主债权本金为人民币7,000万元,公司已使用额度6,272.097万元。
    7、山东东方海洋集团有限公司2012年8月9日与招商银行股份有限公司烟台幸福路支行签订最高额不可撤销担保书,在2012年8月9日至2013年8月8日期间,山东东方海洋集团有限公司愿意在最高债权额限度内为公司该业务合同项下连续发生的全部债权向招商银行股份有限公司烟台幸福路支行提供保证担保,被担保的最高主债权本金为人民币9,000万元,截至2013年6月30日,公司已使用额度2,000万元。
    8、公司2012年4月24日与中国工商银行股份有限公司烟台莱山支行签订最高额抵押合同,在2012年4月24日至2015年4月24日期间,公司愿意以房产烟房权证开字第105971号、105973号、105974号、105975号、105976号以及土地使用权烟国用(2006)第1062号在最高债权额限度内为该业务合同项下的全部债权向中国工商银行股份有限公司烟台莱山支行提供抵押担保,被担保的最高主债权本金余额为人民币2,000万元,截至2013年6月30日,公司已使用额度0万元。
    9、2012年9月7日公司与中国工商银行股份有限公司烟台莱山支行签订国际贸易项下订单融资总协议,公司以《订单融资业务申请书》对应的合同项下的预期应收账款质押,取得人民币6,000万元贷款。
    10、山东东方海洋集团有限公司2012年12月6日与中国光大银行烟台分行签订7,000万元最高额保证合同,在2012年12月7日至2013年12月6日期间,为公司在该行的借款提供保证担保,截至2013年6月30日,公司已用额度5,000万元。
    11、公司2010年12月9日与华夏银行股份有限公司烟台支行签订最高额抵押合同,在2010年12月9日至2013年12月9日期间,公司愿意以土地使用权烟莱国用(2002)字第2064号和房屋烟房权证莱字第A0717、A0718、A0719、A0720号以及烟房权证莱字第12369、12370号在最高债权额限度内为该业务合同项下的全部债权向华夏银行股份有限公司烟台支行提供抵押担保,被担保的最高主债权本金余额为人民币7,000万元,截至2013年6月30日,公司已使用额度7,000万元。
    12、山东东方海洋集团有限公司2010年7月15日与中国建设银行股份有限公司烟台卧龙支行签订最高额保证合同,在2010年7月15日至2013年7月14日期间,山东东方海洋集团有限公司愿意在最高债权额限度内为公司在本合同约定的期间内连续发生的全部债权向中国建设银行股份有限公司烟台卧龙支行提供保证担保,被担保的最高主债权本金为人民币9,444.80万元;公司2010年7月16日与中国建设银行股份有限公司烟台卧龙支行签订最高额抵押合同,在2010年7月16日至2013年7月15日期间,公司愿意以土地使用权烟莱国用(2006)字第1061号和房产烟房权证开字第105972号、第105977号、第105978号在最高债权额限度内为该业务合同项下的全部债权向与中国建设银行股份有限公司烟台卧龙支行提供抵押担保,被担保的最高主债权本金余额为人民币2,000万元;公司2010年7月1日与中国建设银行股份有限公司烟台卧龙支行签订最高额抵押合同,在2010年7月1日至2015年7月1日期间,公司愿意以土地使用权莱州国用(01)字第2029号以及莱房权证三山岛街道字804005号、莱房权证三山岛街道字804006号、莱房权证三山岛街道字804007号、莱房权证三山岛街道字804008号在最高债权额限度内为该业务合同项下的全部债权向与中国建设银行股份有限公司烟台卧龙支行提供抵押担保,被担保的最高主债权本金余额为人民币2,100万元。截至2013年6月30日,公司在中国建设银行股份有限公司烟台卧龙支行借款余额为人民币9,599.9984万元。
    13、山东东方海洋集团有限公司、车轼2012年5月30日与中信银行股份有限公司烟台分行签订最高额保证合同,在2012年5月30日至2013年5月30日期间,山东东方海洋集团有限公司、车轼愿意在最高债权额限度内为公司在本合同约定的期间内连续发生的全部债权向中信银行
                                             山东东方海洋科技股份有限公司 2013 半年度报告全文股份有限公司烟台分行提供保证担保,被担保的最高主债权本金为人民币8,000万元,截至2013年6月30日,公司已使用额度3,000万元。
    14、山东东方海洋集团有限公司、车轼2013年2月6日与北京银行股份有限公司济南分行签订最高额保证合同,在2013年2月6日至2014年2月6日期间,山东东方海洋集团有限公司、车轼愿意在最高债权额限度内为公司在本合同约定的期间内连续发生的全部债权向北京银行股份有限公司济南分行提供保证担保,被担保的最高主债权本金为人民币5,000万元,截至2013年6月30日,公司已使用额度0万元。
    15、山东东方海洋集团有限公司2013年3月27日与兴业银行股份有限公司烟台分行签订最高额保证合同,在2013年3月27日至2013年11月8日期间,山东东方海洋集团有限公司愿意在最高债权额限度内为公司在本合同约定的期间内连续发生的全部债权向兴业银行股份有限公司烟台分行提供保证担保,被担保的最高主债权本金为人民币5,000万元,截至2013年6月30日,公司已使用额度2,000万元。
    16、山东东方海洋集团有限公司2013年5月14日与中国农业银行股份有限公司烟台莱山支行签订最高额保证合同,在2013年5月14日至2014年5月13日期间,山东东方海洋集团有限公司愿意在最高债权额限度内为公司在本合同约定的期间内连续发生的全部债权向中国农业银行股份有限公司烟台莱山支行提供保证担保,被担保的最高主债权本金为人民币2,000万元,截至2013年6月30日,公司已使用额度2,000万元。
    17、山东东方海洋集团有限公司2013年6月6日与中国工商银行股份有限公司烟台莱山支行签订最高额保证合同,在2013年6月6日至2014年6月5日期间,山东东方海洋集团有限公司愿意在最高债权额限度内为公司在本合同约定的期间内连续发生的全部债权向中国工商银行股份有限公司烟台莱山支行提供保证担保,被担保的最高主债权本金为人民币2,500万元,截至2013年6月30日,公司已使用额度2,500万元。十一、资产负债表日后事项1、其他资产负债表日后事项说明
    截至本报告日,本公司无需要披露的资产负债表日后事项。十二、其他重要事项1、其他
    2012年12月27日,公司董事会会议审议通过《关于控股股东与本公司洽谈工程项目用海事宜的议案》。公司控股股东山东东方海洋集团有限公司(以下简称集团公司)正与公司商谈“关于山东海阳龙栖城工程项目用海”的事宜,集团公司拟与海阳市人民政府合作,联合开发海阳市丁字湾海域的“山东海阳龙栖城项目”(以下简称龙栖城项目)。公司目前正在运营的“山东省海阳市辛安浅海增养殖项目”(以下简称海阳养殖项目)用海位置部分与龙栖城项目用海规划重叠,该项目为公司 2008 年非公开发行股票募集资金投资项目之一,投资额 14,500 万元,已于 2010 年投入完毕。目前,龙栖城项目已获批准,该海域使用权证书已被国务院批复给山东东方海洋集团有限公司,相关后续工作正在进行之中。
                                                                                 山东东方海洋科技股份有限公司 2013 半年度报告全文十三、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                                    单位: 元
                                                    期末数                                                  期初数
                              账面余额                        坏账准备                     账面余额                           坏账准备
            种类
                                             比例                           比例                         比例                             比例
                             金额                            金额                        金额                            金额
                                              (%)                           (%)                          (%)                              (%)按组合计提坏账准备的应收账款
    账龄组合              116,214,035.56 100%                 4,712,561.42      4.06% 79,772,341.73          100%           3,254,893.67      4.08%
    组合小计              116,214,035.56 100%                 4,712,561.42      4.06% 79,772,341.73          100%           3,254,893.67      4.08%
    合计                  116,214,035.56 --                   4,712,561.42 --             79,772,341.73 --                  3,254,893.67 --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                    单位: 元
                                    期末数                                                               期初数
                      账面余额                                                            账面余额
    账龄
                                             比例         坏账准备                                               比例           坏账准备
                     金额                                                               金额
                                             (%)                                                                 (%)1 年以内
    其中:         --                       --           --                     --                              --           --1 年以内小
                     115,769,035.56 99.62%                   4,630,761.42                  79,327,341.73 99.44%                   3,173,093.67计
    1至2年                      60,000.00        0.05%              4,800.00                        60,000.00        0.08%                 4,800.00
    2至3年                  385,000.00           0.33%             77,000.00                       385,000.00        0.48%              77,000.00
    合计                 116,214,035.56           --             4,712,561.42                  79,772,341.73          --              3,254,893.67组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用
                                                                       山东东方海洋科技股份有限公司 2013 半年度报告全文(2)应收账款中金额前五名单位情况
                                                                                                                         单位: 元
                                                                                                           占应收账款总额的比例
         单位名称          与本公司关系                     金额                         年限
                                                                                                                   (%)
    第一名                 非关联方                              31,526,754.13 一年以内                                       27.13%
    第二名                 非关联方                              11,051,355.96 一年以内                                          9.51%
    第三名                 非关联方                               4,428,410.69 一年以内                                          3.81%
    第四名                 非关联方                               4,191,129.12 一年以内                                          3.61%
    第五名                 非关联方                               3,288,804.00 一年以内                                          2.82%
           合计                    --                        54,486,453.90                --                              46.88%2、其他应收款(1)其他应收款
                                                                                                                         单位: 元
                                                  期末数                                               期初数
                                  账面余额                    坏账准备                   账面余额                 坏账准备
              种类
                                                 比例                     比例                      比例                     比例
                                  金额                       金额                        金额                    金额
                                                 (%)                      (%)                        (%)                      (%)按组合计提坏账准备的其他应收款
                                                                          13.21
    账龄组合                      7,560,585.59 100%              999,106.30              7,009,711.74 100%          967,013.58 13.8%
                                                                             %
                                                                          13.21
    组合小计                      7,560,585.59 100%              999,106.30              7,009,711.74 100%          967,013.58 13.8%
                                                                             %
    合计                          7,560,585.59 --                999,106.30 --           7,009,711.74 --            967,013.58 --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                         单位: 元
                                        期末数                                                  期初数
                         账面余额                                                  账面余额
       账龄
                                          比例          坏账准备                                    比例          坏账准备
                       金额                                                       金额
                                          (%)                                                       (%)1 年以内
                                                                                 山东东方海洋科技股份有限公司 2013 半年度报告全文
    其中:            --                       --           --                      --                           --           --
    1 年以内小计                2,860,914.73 37.84%                   114,436.59                  2,561,484.88 36.54%                      102,459.40
    1至2年                      1,681,267.22 22.24%                   134,501.38                  1,429,823.22        20.4%                   114,385.86
    2至3年                      2,530,111.64 33.46%                   506,022.33                  2,530,111.64 36.09%                      506,022.32
    3 年以上                      488,292.00        6.46%             244,146.00                   488,292.00         6.97%                244,146.00
    合计                        7,560,585.59         --               999,106.30                  7,009,711.74         --                  967,013.58组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)其他应收款金额前五名单位情况
                                                                                                                                           单位: 元
                                                                                                                        占其他应收款总额的比
         单位名称              与本公司关系                         金额                          年限
                                                                                                                                   例(%)
                                                                                        一年内 203995.56 元
    第一名                    控股子公司                                     4,415,374.42 1-2 年 1681267.22 元                                   58.40%
                                                                                        2-3 年 2530111.64 元
    第二名                    非关联方                                       1,540,000.00 一年以内                                               20.37%
    第三名                    非关联方                                        379,041.53 一年以内                                                 5.01%
    第四名                    非关联方                                        315,529.76 一年以内                                                 4.17%
    第五名                    非关联方                                        300,000.00 3-5 年                                                   3.97%
           合计                      --                                  6,949,945.71              --                                        91.92%3、长期股权投资
                                                                                                                                           单位: 元
                                                                                                 在被投资
                                                                                     在被投资 单位持股
                                                                         在被投资
    被投资单                                                                             单位表决 比例与表                         本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                             减值准备
    位                                                                                 权比例 决权比例                          减值准备      红利
                                                                          比例(%)
                                                                                        (%)      不一致的
                                                                                                   说明烟台山海
                       45,470,06 45,470,06                   45,470,06
    食品有限                                                                     100%         100%
                            6.35       6.35                       6.35公司
                                                                         山东东方海洋科技股份有限公司 2013 半年度报告全文烟台得沣
                      142,500,0 142,500,0          142,500,0
    海珍品有                                                          85.86%     85.86%
                         00.00     00.00               00.00限公司山东东方
    海洋国际              5,000,000 5,000,000          5,000,000
                                                                    100%      100%
    货运代理                    .00       .00                .00有限公司山东东方
                      2,000,000 2,000,000          2,000,000
    海洋销售                                                            100%      100%
                            .00       .00                .00有限公司通宝国际
                      1,374,374 1,374,374          1,374,374
    控股有限                                                            100%      100%
                            .34       .34                .34公司
                      196,344,4 196,344,4          196,344,4
    合计           --                                                   --        --       --
                         40.69     40.69               40.69长期股权投资的说明
    长期投资均为对子公司的投资,在可预见的将来不准备变现。对子公司投资收益的汇回不存在重大限制。4、营业收入和营业成本(1)营业收入
                                                                                                                   单位: 元
              项目                              本期发生额                                       上期发生额
    主营业务收入                                                   261,737,802.40                                 253,297,080.10
    其他业务收入                                                       6,606,934.67                                 7,361,269.61
    合计                                                           268,344,737.07                                 260,658,349.71
    营业成本                                                       199,032,281.63                                 188,988,048.90(2)主营业务(分行业)
                                                                                                                   单位: 元
                                               本期发生额                                        上期发生额
           行业名称
                                    营业收入                营业成本                  营业收入                营业成本
    海水养殖                              123,087,521.35              65,763,554.53        106,151,067.60          48,896,722.28
    水产品加工                            138,650,281.05           128,491,570.59          147,146,012.50         135,636,815.71
    合计                                  261,737,802.40           194,255,125.12          253,297,080.10         184,533,537.99
                                                                    山东东方海洋科技股份有限公司 2013 半年度报告全文(3)主营业务(分产品)
                                                                                                               单位: 元
                                            本期发生额                                      上期发生额
           产品名称
                                 营业收入                营业成本                营业收入                营业成本
    进料加工                          116,722,535.29          119,355,450.21          123,106,540.07          124,716,674.46
    来料加工                            9,149,331.57               3,162,462.91           9,059,625.21          4,275,509.00
    国内贸易                           11,835,196.03               5,973,657.47        13,544,471.08            6,644,632.25
    海参                              118,025,565.50              61,215,113.12        94,414,796.60           42,505,638.33
    其他                                6,005,174.01               4,548,441.41        13,171,647.14            6,391,083.95
    合计                              261,737,802.40          194,255,125.12          253,297,080.10          184,533,537.99(4)主营业务(分地区)
                                                                                                               单位: 元
                                            本期发生额                                      上期发生额
           地区名称
                                 营业收入                营业成本                营业收入                营业成本
    中国大陆                          135,865,935.53              71,737,212.00       121,130,914.82           55,541,354.53
    欧洲                               59,469,760.23              57,887,864.61        58,857,260.13           57,444,685.89
    亚洲其他地区                       31,277,759.53              30,445,771.13        30,460,265.58           29,729,219.21
    美国、加拿大                       35,124,347.11              34,184,277.38        42,848,639.57           41,818,278.36
    合计                              261,737,802.40          194,255,125.12          253,297,080.10          184,533,537.99(5)公司来自前五名客户的营业收入情况
                                                                                                               单位: 元
                                                                                                  占公司全部营业收入的
                      客户名称                                         营业收入总额
                                                                                                         比例(%)
    第一名                                                                            39,688,240.60                    14.79%
    第二名                                                                            17,101,839.80                     6.37%
    第三名                                                                            11,340,869.83                     4.23%
    第四名                                                                             4,860,819.38                     1.81%
    第五名                                                                             4,563,311.81                     1.70%
    合计                                                                              77,555,081.42                    28.90%营业收入的说明
                                                              山东东方海洋科技股份有限公司 2013 半年度报告全文5、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                                                                     29,080,588.15                 31,917,250.42
    加:资产减值准备                                                             269,601.27                    -764,120.83
    固定资产折旧、油气资产折耗、生产性生物资产折旧                             28,825,105.83                 23,512,185.16
    无形资产摊销                                                                 545,006.34                    533,259.41
    长期待摊费用摊销                                                            1,502,140.98                  2,176,029.68处置固定资产、无形资产和其他长期资产的损失(收益以―-‖号
                                                                             298,360.45                      -5,466.16填列)
    财务费用(收益以―-‖号填列)                                             25,301,061.44                 17,556,783.24
    存货的减少(增加以―-‖号填列)                                         -69,091,842.18              -58,020,587.53
    经营性应收项目的减少(增加以―-‖号填列)                               -48,985,080.53                  17,004,995.76
    经营性应付项目的增加(减少以―-‖号填列)                                 20,626,305.67                 26,442,080.02
    经营活动产生的现金流量净额                                               -11,628,752.58                  60,352,409.17
    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                                                           116,443,825.84             146,707,683.27
    减:现金的期初余额                                                       169,601,783.86             108,375,853.63
    现金及现金等价物净增加额                                                 -53,157,958.02                  38,331,829.64十四、补充资料1、当期非经常性损益明细表
                                                                                                             单位: 元
                           项目                                   金额                       说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                   -298,360.45计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      1,703,574.62一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                                       -10,000.00
       少数股东权益影响额(税后)                                          29,089.39
    合计                                                                  1,366,124.78             --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
                                                           山东东方海洋科技股份有限公司 2013 半年度报告全文说明原因□ 适用 √ 不适用2、净资产收益率及每股收益
                                                                                                      单位:元
                                         加权平均净资产收益率                     每股收益
                报告期利润
                                                (%)              基本每股收益              稀释每股收益
    归属于公司普通股股东的净利润                             2.86%                0.1554                   0.1554扣除非经常性损益后归属于公司普通股股东
                                                         2.76%                0.1498                   0.1498的净利润
                                             山东东方海洋科技股份有限公司 2013 半年度报告全文
                           第九节 备查文件目录
    1、载有公司法定代表人车轼先生、公司财务总监战淑萍女士及会计机构负责人纪铁真女士签名并盖章的会计报表。
    2、报告期内在中国证监会指定网站上公开披露过的所有公司文件的正本及公告的原稿。
    3、备查文件备置地点:公司证券部。
                                                   山东东方海洋科技股份有限公司
                                                                  董事会
                                                             2013年8月22日
                                                           法定代表人:车轼
                                                           签字:
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