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莱茵生物(002166)公告正文

莱茵生物:2012年半年度报告

公告日期 2012-08-29
股票简称:莱茵生物 股票代码:002166
                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文桂林莱茵生物科技股份有限公司
    GUILIN LAYN NATURAL INGREDIENTS CORP.
    (桂林市临桂县西城南路秧塘工业园)
        2012 年半年度报告
       股票简称:莱茵生物
       股票代码:002166
       披露日期:2012 年 08 月 29 日
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                   一、重要提示
    本公司董事会、监事会及董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    所有董事均已出席了审议本次半年报的董事会会议。
    公司半年度财务报告未经会计师事务所审计。
    公司负责人姚新德、主管会计工作负责人周庆伟及会计机构负责人(会计主管人员) 张为鹏声明:保证半年度报告中财务报告的真实、完整。释义
                 释义项                      指                                 释义内容
    公司、本公司或我公司                         指   桂林莱茵生物科技股份有限公司
    莱茵技术                                     指   桂林莱茵生物技术有限公司,本公司全资子公司
    莱茵药业                                     指   桂林莱茵药业有限公司,本公司控股子公司
    LAYN USA                                     指   LAYN USA,INC.,本公司全资子公司
    莱茵投资                                     指   桂林莱茵投资有限公司,本公司全资子公司
    锦汇投资                                     指   桂林锦汇投资有限公司,莱茵投资全资子公司
    元兴投资                                     指   兴安县元兴投资有限公司,本公司全资子公司
    桂林银行                                     指   桂林银行股份有限公司,本公司参股非上市金融企业
    BT 项目                                      指   桂林市临桂新区防洪排涝及湖塘水系工程 BT 融资项目
                                          二、公司基本情况(一)公司信息
    A 股代码                  002166                                  B 股代码
    A 股简称                  莱茵生物                                B 股简称
    上市证券交易所            深圳证券交易所
    公司的法定中文名称        桂林莱茵生物科技股份有限公司
    公司的法定中文名称缩写    莱茵生物
    公司的法定英文名称        Guilin Layn Natural Ingredients Corp.
    公司的法定英文名称缩写    Layn
    公司法定代表人            姚新德
    注册地址                  桂林市临桂县西城南路秧塘工业园
    注册地址的邮政编码        541199
    办公地址                  桂林市临桂县西城南路秧塘工业园
    办公地址的邮政编码        541199
    公司国际互联网网址        www.layn.com.cn(中文)      www.layncorp.com(英文)
    电子信箱                  002166@layn.com.cn(二)联系人和联系方式
                                                     董事会秘书                            证券事务代表
                                                                   桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    姓名                                 罗华阳                                     唐春龙
    联系地址                             桂林市临桂县西城南路秧塘工业园             桂林市临桂县西城南路秧塘工业园
    电话                                 0773-3568817                               0773-3568817
    传真                                 0773-3568872                               0773-3568872
    电子信箱                             luo.huayang@layn.com.cn                    tang.chunlong@layn.com.cn(三)信息披露及备置地点
    公司选定的信息披露报纸名称             中国证券报、证券时报登载半年度报告的中国证监会指定网站网
                                     巨潮资讯网(www.cninfo.com.cn)址
    公司半年度报告备置地点                 公司证券投资部
                             三、主要会计数据和业务数据摘要(一)主要会计数据和财务指标以前报告期财务报表是否发生了追溯调整□ 是 √ 否 □ 不适用主要会计数据
                                                                                                 本报告期比上年同期增减
             主要会计数据                报告期(1-6 月)                   上年同期
                                                                                                           (%)
    营业总收入(元)                                  105,611,043.05                44,806,227.33                   135.71%
    营业利润(元)                                    -19,911,058.60               -25,285,459.85                    21.25%
    利润总额(元)                                    -17,802,358.47               -22,634,686.19                    21.35%
    归属于上市公司股东的净利润(元)                  -17,801,699.85               -22,630,704.30                    21.34%归属于上市公司股东的扣除非经常性损
                                                  -19,959,365.45               -25,161,281.02                    20.67%益的净利润(元)
    经营活动产生的现金流量净额(元)                  -53,151,075.61                -7,394,841.00                  -618.76%
                                                                                                 本报告期末比上年度期末
                                              本报告期末                  上年度期末
                                                                                                         增减(%)
    总资产(元)                                      926,908,614.08               926,121,569.54                     0.08%
    归属于上市公司股东的所有者权益(元)              211,534,401.09               229,240,891.08                    -7.72%
    股本(股)                                        129,533,760.00               129,533,760.00                       0%主要财务指标
                                                                                                 本报告期比上年同期增减
             主要财务指标                报告期(1-6 月)                   上年同期
                                                                                                           (%)
    基本每股收益(元/股)                                          -0.14                     -0.17                   17.65%
    稀释每股收益(元/股)                                          -0.14                     -0.17                   17.65%扣除非经常性损益后的基本每股收益
                                                               -0.15                     -0.19                    18.9%(元/股)
    全面摊薄净资产收益率(%)                                  -8.42%                      -11.08%                    2.66%
    加权平均净资产收益率(%)                                  -8.08%                       -10.5%                    2.42%扣除非经常性损益后全面摊薄净资产收
                                                           -9.44%                      -12.32%                    2.88%益率(%)
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文扣除非经常性损益后的加权平均净资产
                                                          -9.06%                       -11.67%                      2.61%收益率(%)每股经营活动产生的现金流量净额(元/
                                                              -0.41                        -0.06                 -583.33%股)
                                                                                                   本报告期末比上年度同期
                                             本报告期末                      上年度期末
                                                                                                         末增减(%)归属于上市公司股东的每股净资产(元/
                                                               1.63                         1.77                   -7.91%股)
    资产负债率(%)                                           77.16%                          75.22%                    1.94%报告期末公司前主要会计数据和财务指标的说明(如有追溯调整,请填写调整说明)(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□ 适用 √ 不适用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□ 适用 √ 不适用3、存在重大差异明细项目
                                                                                              涉及的国际会计准则和/或境
      重大的差异项目            项目金额(元)                        形成差异的原因
                                                                                                外会计准则规定等说明4、境内外会计准则下会计数据差异的说明(三)扣除非经常性损益项目和金额√ 适用 □ 不适用
                       项目                                   金额(元)                             说明非流动资产处置损益越权审批或无正式批准文件的税收返还、减免计入当期损益的政府补助(与企业业务密切相关,按照
                                                                  1,311,473.00国家统一标准定额或定量享受的政府补助除外)
    计入当期损益的对非金融企业收取的资金占用费                            348,833.34企业取得子公司、联营企业及合营企业的投资成本小于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益非货币性资产交换损益委托他人投资或管理资产的损益因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备债务重组损益
                                                                桂林莱茵生物科技股份有限公司 2012 年半年度报告全文企业重组费用,如安置职工的支出、整合费用等交易价格显失公允的交易产生的超过公允价值部分的损益同一控制下企业合并产生的子公司期初至合并日的当期净损益与公司正常经营业务无关的或有事项产生的损益除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益单独进行减值测试的应收款项减值准备转回对外委托贷款取得的损益采用公允价值模式进行后续计量的投资性房地产公允价值变动产生的损益根据税收、会计等法律、法规的要求对当期损益进行一次性调整对当期损益的影响受托经营取得的托管费收入
    除上述各项之外的其他营业外收入和支出                                797,227.13其他符合非经常性损益定义的损益项目少数股东权益影响额
    所得税影响额                                                        -299,867.87
    合计                                                            2,157,665.60                          --公司对“其他符合非经常性损益定义的损益项目”以及根据自身正常经营业务的性质和特点将非经常性损益项目界定为经常性损益的项目的说明
           项目                   涉及金额(元)                                       说明
                                      四、股本变动及股东情况(一)股本变动情况1、股份变动情况表√ 适用 □ 不适用
                             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
                                                                                  -14,383,50 -14,383,50 34,431,20
    一、有限售条件股份       48,814,711     37.68%                                                                       26.58%
                                                                                           4          4         71、国家持股2、国有法人持股3、其他内资持股其中:境内法人持股境内自然人持股4、外资持股
                                                               桂林莱茵生物科技股份有限公司 2012 年半年度报告全文其中:境外法人持股境外自然人持股
                                                                             -14,383,50 -14,383,50 34,431,20
    5.高管股份                 48,814,711    37.68%                                                                      26.58%
                                                                                      4          4         7
                                                                              14,383,50 14,383,50 95,102,55
    二、无限售条件股份        80,719,049     62.32%                                                                      73.42%
                                                                                      4         4         3
                                                                              14,383,50 14,383,50 95,102,55
    1、人民币普通股           80,719,049     62.32%                                                                      73.42%
                                                                                      4         4         32、境内上市的外资股3、境外上市的外资股4、其他
                          129,533,76                                                                129,533,7
    三、股份总数                               100%                                                                       100%
                                0.00                                                                    60.00股份变动的批准情况(如适用)不适用。股份变动的过户情况不适用。股份变动对最近一期每股收益、每股净资产等财务指标的影响(如有)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无。2、限售股份变动情况√ 适用 □ 不适用
                                     本期解除限售股 本期增加限售股
    股东名称         期初限售股数                                     期末限售股数        限售原因        解除限售日期
                                           数             数
                                                                                      离任高管持股按 2013 年 01 月 19
    秦本军                  38,613,504        14,383,504             0       24,230,000
                                                                                      比例锁定       日
                                                                                      现任高管持股按
    姚新德                  10,201,207                0              0       10,201,207                  -
                                                                                      比例锁定
    合计                    48,814,711        14,383,504             0       34,431,207          --                 --(二)证券发行与上市情况1、前三年历次证券发行情况□ 适用 √ 不适用2、公司股份总数及结构变动及所导致的公司资产负债结构的变动情况√ 适用 □ 不适用
       本报告期初,公司股本结构为:有限售条件股份48,814,711股,占股份总数的37.68%,无限售条件股份80,719,049股,占股份总数的62.32%。公司离任董事秦本军先生根据《深圳证券交易所中小企业板上市公司规范运作指引》的规定及其所持本公司股份的质押情况,在报告期内解除锁定14,383,504股高管股份。故本报告期末,公司股本结构为:有限售条件股份34,431,207股,占股份总数的26.58%,无限售条件股份95,102,553股,占股份总数的73.42%。
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文3、现存的内部职工股情况□ 适用 √ 不适用(三)股东和实际控制人情况1、报告期末股东总数报告期末股东总数为 41,831 户。2、前十名股东持股情况
                                                   前十名股东持股情况
                                                                             持有有限售           质押或冻结情况
    股东名称(全称)         股东性质     持股比例(%)        持股总数
                                                                               条件股份      股份状态             数量
                    秦本军   境内自然人           29.81%        38,613,504    24,230,000 质押                     24,230,000
                    姚新德   境内自然人            10.5%        13,601,609    10,201,207 质押                      7,730,000
                    蒋安明   境内自然人            3.34%         4,331,576
                    黎科弟   境内自然人            0.23%          302,500
                    经伟庆   境内自然人            0.21%          268,200
                    王龙花   境内自然人            0.17%          216,000
                      刘蕊   境内自然人            0.13%          170,500
                    李国华   境内自然人            0.12%          156,880
                    陈巧云   境内自然人            0.12%          153,279
                    郭天晓   境内自然人            0.11%          144,900
    股东情况的说明                            无。前十名无限售条件股东持股情况√ 适用 □ 不适用
                                                 期末持有无限售条件                       股份种类及数量
                 股东名称
                                                     股份的数量                种类                        数量
                                        秦本军             14,383,504 A 股                                        14,383,504
                                        蒋安明              4,331,576 A 股                                         4,331,576
                                        姚新德              3,400,402 A 股                                         3,400,402
                                        黎科弟               302,500 A 股                                           302,500
                                        经伟庆               268,200 A 股                                           268,200
                                        王龙花               216,000 A 股                                           216,000
                                          刘蕊               170,500 A 股                                           170,500
                                        李国华               156,880 A 股                                           156,880
                                        陈巧云               153,279 A 股                                           153,279
                                        郭天晓               144,900 A 股                                           144,900上述股东关联关系或(及)一致行动人的说明
    公司股东秦本军先生与蒋安明先生为兄弟关系,属于一致行动人,除上述关联关系以外,公司前 3 大股东之间不存在关联关系或一致行动,其他股东之间关系不详。
                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文3、控股股东及实际控制人情况(1)控股股东及实际控制人变更情况□ 适用 √ 不适用(2)控股股东及实际控制人具体情况介绍是否有新实际控制人□ 是 √ 否 □ 不适用
    实际控制人名称                                       秦本军
    实际控制人类别                                       个人情况说明:
    报告期内,公司控股股东及实际控制人未发生变化:秦本军先生,中国国籍,无境外永久居留权,曾任本公司董事长、桂林莱茵药业有限公司执行董事、桂林莱茵生物技术有限公司执行董事、桂林莱茵投资有限公司执行董事,现任广西兴安农村合作银行董事,桂林君御投资有限公司执行董事。秦本军先生为桂林市人大代表、桂林市工商联副会长、桂林市光彩事业促进会副会长。(3)公司与实际控制人之间的产权及控制关系的方框图(4)实际控制人通过信托或其他资产管理方式控制公司□ 适用 √ 不适用4、其他持股在百分之十以上的法人股东□ 适用 √ 不适用(四)可转换公司债券情况□ 适用 √ 不适用
                            五、董事、监事和高级管理人员
                                                                                                                               桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(一)董事、监事和高级管理人员持股变动
                                                                                                                                                                           是否在股东
                                                                                                                                    其中:持有 期末持有股
                                                任期起始日 任期终止日 期初持股数 本期增持股 本期减持股 期末持股数                                                          单位或其他
    姓名        职务          性别   年龄                                                                                            限制性股票 票期权数量       变动原因
                                                     期            期         (股)       份数量(股)份数量(股)   (股)                                               关联单位领
                                                                                                                                    数量(股)   (股)
                                                                                                                                                                                取薪酬
                                                2011 年 07 月 2014 年 07 月
    姚新德    董事长        男                 48                                 13,601,609                              13,601,609                            -              否
                                                18 日        18 日
                                                2011 年 07 月 2014 年 07 月
    杨晓涛    董事          男                 50                                          0                                        0                           -              否
                                                18 日        18 日
                                                2011 年 07 月 2012 年 08 月
    廖靖军    董事;总经理 男                   37                                          0                                        0                           -              否
                                                18 日        15 日
                                                2011 年 07 月 2012 年 01 月
    孙步祥    董事          男                 52                                          0                                        0                           -              否
                                                18 日        31 日
          董事;副总经                           2012 年 03 月 2014 年 07 月
    蒋小三                  男                 29                                          0                                        0                           -              否
          理                                    22 日        18 日
                                                2011 年 07 月 2014 年 07 月
    王若晨    独立董事      男                 51                                          0                                        0                           -              否
                                                18 日        18 日
                                                2011 年 07 月 2014 年 07 月
    刘红玉    独立董事      女                 44                                          0                                        0                           -              否
                                                18 日        18 日
                                                2011 年 07 月 2014 年 07 月
    杨建军    独立董事      男                 44                                          0                                        0                           -              否
                                                18 日        18 日
                                                2011 年 07 月 2014 年 07 月
    李元元    监事          男                 38                                          0                                        0                           -              否
                                                18 日        18 日
    唐友铖    监事          男                 36 2011 年 07 月 2014 年 07 月              0                                        0                           -              否
                                                                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                                 18 日        18 日
                                                 2011 年 06 月 2014 年 06 月
    李   杰     监事          男                37                                         0                     0                        -           否
                                                 29 日        29 日
            董事会秘书;                          2011 年 07 月 2014 年 07 月
    罗华阳                    男                31                                         0                     0                        -           否
            副总经理                             18 日        18 日
                                                 2011 年 07 月 2014 年 07 月
    周庆伟      财务总监      女                47                                         0                     0                        -           否
                                                 18 日        18 日
                                                 2011 年 07 月 2014 年 07 月
    谢永富      副总经理      男                34                                         0                     0                        -           否
                                                 18 日        18 日
                                                 2011 年 07 月 2014 年 07 月
    易水平      副总经理      女                46                                         0                     0                        -           否
                                                 18 日        18 日
    合计          --          --      --                --           --       13,601,609    0   0   13,601,609                            --          --董事、监事、高级管理人员报告期内被授予的股权激励情况□ 适用 √ 不适用
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(二)任职情况在股东单位任职情况□ 适用 √ 不适用在其他单位任职情况√ 适用 □ 不适用
                                                在其他单位                                    在其他单位是否领
    任职人员姓名              其他单位名称                        任期起始日期    任期终止日期
                                                担任的职务                                         取报酬津贴
                                                             2011 年 07 月 2014 年 07 月 18
    姚新德         桂林莱茵药业有限公司             执行董事                                      否
                                                             18 日           日
                                                             2011 年 07 月 2014 年 07 月 18
    姚新德         桂林莱茵生物技术有限公司         执行董事                                      否
                                                             18 日           日
                                                             2011 年 06 月 2014 年 06 月 01
    姚新德         桂林德鸿投资有限公司             执行董事                                      否
                                                             01 日           日
                                                             2011 年 07 月 2014 年 07 月 18
    杨晓涛         桂林莱茵投资有限公司             执行董事                                      否
                                                             18 日           日
                                                             2011 年 07 月 2014 年 07 月 18
    杨晓涛         桂林锦汇投资有限公司             执行董事                                      否
                                                             18 日           日
                                                             2011 年 05 月 2014 年 05 月 27
    杨晓涛         桂林君和投资有限公司             执行董事                                      否
                                                             27 日           日
                                                             2012 年 04 月 2015 年 04 月 25
    杨晓涛         桂林袭汇房地产投资有限责任公司   执行董事                                      否
                                                             25 日           日
                                                             2009 年 10 月 2012 年 10 月 14
    杨晓涛         桂林大雁投资有限公司             执行董事                                      否
                                                             14 日           日
                                                             2011 年 01 月 2014 年 01 月 11
    杨晓涛         桂林君沣投资有限公司             执行董事                                      否
                                                             11 日           日
                                                             2011 年 12 月 2014 年 12 月 29
    杨晓涛         桂林和泰投资有限公司             执行董事                                      否
                                                             29 日           日
                                                             2006 年 06 月
    刘红玉         广西立信会计师事务所             副总经理                                      是
                                                             01 日
                                                             2009 年 07 月
    王若晨         桂林理工大学 MBA 教育中心        副主任                                        是
                                                             01 日
                                                             2009 年 10 月
    王若晨         桂林理工大学证券研究所           所长                                          是
                                                             01 日
                                                             2011 年 06 月 2014 年 06 月 27
    王若晨         广西北生药业股份有限公司         独立董事                                      是
                                                             28 日           日
                                                             2010 年 01 月 2013 年 01 月 27
    王若晨         索芙特股份有限公司               独立董事                                      是
                                                             28 日           日
                                                              桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                                                2010 年 06 月 2013 年 06 月 28
    王若晨       广西河池化工股份有限公司              独立董事                                      是
                                                                29 日           日
                                                                2012 年 06 月
    杨建军       广西君朗律师事务所                    主任                                          是
                                                                16 日在其他单位任 桂林莱茵生物技术有限公司、桂林莱茵药业有限公司、桂林莱茵投资有限公司系本公司控股子公司。桂林职情况的说明 锦汇投资有限公司系桂林莱茵投资有限公司全资子公司。(三)董事、监事、高级管理人员报酬情况董事、监事、高级管理人 高级管理人员的报酬需公司董事会薪酬与考核委员会审核。董事、监事的报酬需公司股东大会审
    员报酬的决策程序         议。
                         在公司任职的董事、监事、高级管理人员的年度薪酬根据公司年度经营业绩及经营发展状况,考董事、监事、高级管理人
                         虑岗位职责及工作业绩等因素确定。董事、监事根据公司 2007 年年度股东大会审议通过的津贴员报酬确定依据
                         制度领取相津贴,在公司任职的董事、监事的报酬按其在公司所任职务领取相应报酬。董事、监事和高级管理人
                         董事、监事和高级管理人员的报酬均按时支付。员报酬的实际支付情况(四)公司董事、监事、高级管理人员变动情况
    姓名        担任的职务           变动情形        变动日期                           变动原因
    孙步祥     董事、研发总监       离职           2012 年 01 月 31 日 孙步祥先生病逝。
    蒋小三     董事                 新聘           2012 年 03 月 22 日 增补董事,满足《公司章程》规定。
    蒋小三     副总经理             新聘           2012 年 05 月 28 日 完善公司管理层架构。
    廖靖军     董事、总经理         离职           2012 年 08 月 15 日 因个人原因辞职。(五)公司员工情况
    在职员工的人数                                                                                             337
    公司需承担费用的离退休职工人数                                                                               0
                                                   专业构成
                       专业构成类别                                             专业构成人数
    生产人员                                                                                                   192
    销售人员                                                                                                    22
    技术人员                                                                                                    48
    财务人员                                                                                                    17
    行政人员                                                                                                    58
                                                   教育程度
                       教育程度类别                                             数量(人)
                                                     桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    高中及以下                                                                                        197
    大专                                                                                               60
    本科                                                                                               75
    硕士                                                                                                4
    博士                                                                                                1公司员工情况说明无。
                                      六、董事会报告(一)管理层讨论与分析
       报告期内,公司实现营业总收入105,611,043.05元,较2011年度同期增加135.71%;实现营业利润-19,911,058.60元,较2011年同期增加21.25%;实现归属于上市公司股东的净利润-17,802,358.47元,较2011年同期增加21.35%。
       报告期末,公司总资产926,908,614.08元,比上年末增长0.08%;归属于上市公司股东的所有者权益211,534,401.09元,比上年末下降7.72%;资产负债率为77.16%,比上年末增长1.94%。
       近年来,由于欧美主权债务危机影响,实体经济复苏乏力,消费信心低迷,国际贸易摩擦加剧,加上原辅料等成本价格上涨的影响,出口创汇型企业普遍面临较为复杂和严峻的经济环境。面对这些不利影响,公司继续秉承“绿色科技、健康未来”的经营理念和成为中国植物提取物行业领跑者的愿景,积极实施既定的调整战略,进一步优化产品结构和客户结构,集中资源和精力推广公司的拳头产品,加大投入开发和拓展国际市场。借助公司的特色甜味剂产品罗汉果提取物和甜叶菊提取物先后通过美国食品药品监督管理局(FDA)的GRAS认证的契机,公司进一步开拓国际市场、寻求与国际终端大客户的直接合作。
       报告期,得益于前期战略调整规划的落实和公司与国际大客户的合作进展,主营业务销售收入与上年同期相比大幅增长,但报告期产品的毛利率较上年同期下滑。同时,为满足莱茵投资的BT项目资金需求,提升项目运营能力,因项目借款而产生的财务费用较高,导致报告期公司业绩亏损。
       2012年下半年,在机遇与挑战并存的行业形势下,公司将继续加大市场开发力度,借助美国子公司LAYN USA的海外平台,争取更多国际大客户的认可,全力挖掘更多市场机会,发挥募集资金项目带来的规模生产和国际领先的技术优势,努力把握植物提取行业快速发展的机遇,提升“优质产品、优质服务”的“莱茵”国际品牌形象。
                                                                 桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    1、公司资产构成同比发生重大变化情况                                                  单位:(人民币)元
              资产构成              2012 年 6 月 30 日            2011 年 12 月 31 日          同比增减幅度(%)
    货币资金                                 108,967,281.96                  74,764,663.71                    45.75%
    应收账款                                  71,881,001.25                  53,348,168.95                    34.74%
    预付款项                                  29,706,688.71                  67,598,397.81                    -56.05%
    应付票据                                              0.00               28,000,000.00                   -100.00%
    应付账款                                 139,523,373.90                 219,533,351.50                    -36.45%
    预收款项                                   1,714,019.29                     841,585.77                   103.67%
    应付职工薪酬                                 453,268.87                   1,146,398.08                    -60.46%
    应交税费                                  -4,345,518.53                     -729,993.42                  -495.28%
    应付利息                                      34,563.56                     807,736.42                    -95.72%
    其他应付款                               102,062,893.94                  51,521,580.86                    98.10%
    长期借款                                 140,000,000.00                  30,000,000.00                   366.67%
    未分配利润                                -9,988,894.16                   7,812,805.69                   -227.85%
    报告期末货币资金较期初增加45.75%,主要系报告期公司销售回款增加、BT项目建设保证金退回所致;应收账款较期初增加34.74%,系报告期随销售增加而货款未到账期货款增加所致;预付款项较期初减少56.05%,主要系报告期收到BT项目退建设保证金所致;应付票据较期初减少100.00%,系报告期清偿票据所致;应付账款较期初减少36.45%,主要系报告期支付部分竞拍所得土地款所致;预收款项较期初增加103.67%,系报告期内预收客户货款增加所致;应付职工薪酬较期初减少60.46%,系报告期发放上年度绩效工资所致;应交税费较期初减少495.28%,主要系报告期缴纳上年企业所得税、房产税及土地使用税所致;应付利息较期初减少95.72%,系报告期支付计提的银行利息所致;其他应付款较年初增加98.10%,主要系报告期内暂借款增加所致;长期借款较年初增加366.67%,主要系报告期银行长期贷款增加所致;未分配利润相比年初减少227.85%,主要系报告期亏损所致。
    2、公司期间费用情况                                                                       单位:(人民币)元
          期间费用             2012年1-6月                       2011年1-6月                  同比增减幅度(%)
    销售费用                            4,950,496.29                      4,847,856.34                     2.12%
    管理费用                           14,947,187.82                     15,145,694.29                    -1.31%
    财务费用                           13,439,215.96                     13,595,422.34                    -1.15%
    报告期内,公司期间费用较上年同期变化不大。
    3、公司现金流量构成情况及同比发生重大变化情况                                          单位:(人民币)元
                     项目                         2012年1-6月               2011年1-6月            同比增减幅度(%)
    一、经营活动产生的现金流量净额                        -53,151,075.61           -7,394,841.00             -618.76%
                                                       桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    经营活动现金流入量                        142,807,089.56          58,280,435.75             145.03%
    经营活动现金流出量                        195,958,165.17          65,675,276.75             198.37%
    二、投资活动产生的现金流量净额               1,240,801.60       -206,907,549.68             100.60%
    投资活动现金流入量                           6,090,244.00                  0.00             100.00%
    投资活动现金流出量                           4,849,442.40        206,907,549.68             -97.66%
    三、筹资活动产生的现金流量净额             86,167,878.24         124,571,961.33             -30.83%
    筹资活动现金流入量                        283,908,659.09         272,500,000.00              4.19%
    筹资活动现金流出量                        197,740,780.85         147,928,038.67             33.67%
       报告期内,经营活动产生的现金流量净额同比减少618.76%,主要系报告期支付竞拍所得土地款所致;投资活动产生的现金流量净额同比增加100.60%,主要系报告期莱茵投资支付土地款所致;筹资活动产生的现金流量净额同比减少30.83%,主要系报告期内借款较上年同期减少所致。
    4、公司研发费用投入情况及成果分析                                       单位:(人民币)元
                        项目            2012年1-6月             2011年                2010年
       研发费用投入金额                      3,041,989.56          5,726,500.00         4,025,700.00
       营业收入                            105,611,043.05        127,160,740.58        86,299,533.43
       占营业收入比重                                2.88%               4.50%                 4.66%
    公司为高新技术企业(证书编号:GF201145000028),自成立以来,一直注重研发投入力度,以支持新产品、新技术的开发。公司每年都进行大量的产品研发,目前拥有200多种植物提取物的生产工艺,每年均有部分产品投入生产,未投入大批量生产的研发成果形成了一定的产品和技术储备。截至本报告披露日,公司共申报专利52项,全部为发明专利,已获授权专利30项,尚有10项专利正在审查中。
    5、报告期订单签署和执行情况
    报告期内,公司继续加大市场开拓力度,同时,得益于前期战略调整规划的逐步落实,公司与国际大客户的合作取得进展,主营业务销售收入与上年同期相比大幅增长。报告期内公司植物提取业务订单签署金额约9,840万元,实际执行金额8,221万元。同时,莱茵投资根据BT项目的进展,报告期确认收入2,255万元。
    6、报告期产品销售和库存情况
    报告期内,公司实现营业总收入105,611,043.05元,较2011年度同期增加135.71%;报告期末公司存货账面价值439,970,488.90元,较期初减少1.65%,其中,64.71%为全资孙公司锦汇投资竞得的两块土地资产,15.61%为库存商品,13.49%为公司储存的自制半成品。
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
      主要系公司原材料采购的季节性较强,将部分原材料加工成自制半成品有助于长期存储。同时,在目
    前较为复杂的市场环境下,产成品库存中部分主打产品的储备增加有助于公司把握市场机会。
    公司实际经营业绩较曾公开披露过的本报告期盈利预测或经营计划是否低 20%以上或高 20%以上:
    □ 是    √ 否 □ 不适用
    公司主要子公司、参股公司的经营情况及业绩分析
                             持股      是否列入           2012年6月30日                2012年1-6月净 2011年1-6月净    净利润
          公司名称           比例      合并报表                                            利润          利润         同比变动
                                                      总资产            净资产
    桂林莱茵药业有限公司         90.00%       是           2,133,486.70    2,117,397.47       -226,135.00    -39,818.89    -467.91%
    桂林莱茵生物技术有限公司     100.00%      是        299,351,659.33 127,782,018.65 -3,631,436.36 -5,996,730.19           39.44%
    桂林莱茵投资有限公司         100.00%      是        513,282,280.13 302,055,932.55        1,609,314.57 -1,230,986.40    230.73%
    LAYN USA,INC.                100.00%      是          30,042,544.03       265,143.22      -662,294.47 -1,224,620.87     45.92%
    兴安县元兴投资有限公司       100.00%      是          10,002,771.07    9,986,413.07          -145.60                             -
    桂林银行股份有限公司          1.81%       否      42,743,196,596.56 3,010,760,155.33 407,227,813.93 199,308,432.16     104.32%
    广西兴安农村合作银行          1.47%       否       4,296,097,029.18 385,752,885.24 51,302,406.38 36,630,598.52          40.05%
      1、桂林莱茵药业有限公司
      莱茵药业成立于2003年3月7日,注册资本600万元,法定代表人:姚新德,住所:桂林市兴安县湘江
    路,本公司持有莱茵药业90%的股权。莱茵药业经营范围为颗粒剂(含中药前处理和提取)、片剂生产、
    销售。
      2、桂林莱茵生物技术有限公司
      莱茵技术成立于2007年10月23日,注册资本15,600万元,法定代表人:姚新德,住所:临桂县临桂镇
    西城南路,本公司持有其100%的股权。莱茵技术经营范围:植物提取物的研发、生产及销售,食品添加剂
    (甜菊糖甙、罗汉果甙)研发、生产及销售,农副土特产品开发、生产及销售,自营进出口。
      3、桂林莱茵投资有限公司
      莱茵投资成立于2010年11月16日,注册资本3亿元,法定代表人:杨晓涛,住所:临桂县临桂镇秧塘
    工业园,本公司持有其100%股权。经营范围:对房地产、市场、公路、城建、制造业、矿业、资产管理业、
    物业服务业、宾馆、医院、学校、旅游景区、企业项目、园林项目的投资。
          4、LAYN USA,INC.
      2012年3月,公司在美国加利福尼亚州设立全资子公司LAYN USA,INC,注册资金100万美金,截至本
    报告发布日已经完成分批注资423,956.05美元。
          5、兴安县元兴投资有限公司
                                                    桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    元兴投资成立于2011年11月,注册资金1000万元。法定代表人:姚新德。经营范围:对土地、房地产项目、基础设施建设及配套项目、物流项目的投资;建材(木材及危险化学品除外)、农副土特产品(仅限初级农产品)的批发、零售。经2012年5月25日公司第三届董事会第十二次会议审议通过,公司决定注销元兴投资,截至本报告发布日,注销手续尚在办理中。
    6、桂林银行股份有限公司(参股企业)
    桂林银行系经中国人民银行银复【1997】第120号《关于桂林城市合作银行开业批复》批准,由桂林市财政局等发起人以发起方式于1998年5月27日成立;2010年11月1日,经中国银行业监督管理委员会批准,桂林市工商行政管理局核准,由原“桂林市商业银行股份有限公司”正式更名为“桂林银行股份有限公司”,注册号(企)字450300000003307号。2007年本公司投资2,400万元,截至报告期末持有19,267,945股,持股比例为1.81%。
    桂林银行法定代表人:王能,主要经营范围包括:公司吸收公众存款;发放短期、中期和长期贷款;办理国内结算;办理票据承兑与贴现;发行金融债券;代理发行、代理兑付、承销政府债券;买卖政府债券、金融债券;从事同业拆借;从事银行卡业务;提供担保;代理收付款项及代理保险业务;提供保险箱业务;办理地方财政周转使用资金的委托存贷款业务;经国务院银行业监督管理机构批准的其他业务;即期结售汇(含对公、对私)业务;对外存款、外汇贷款、外汇汇款、外汇兑换、国际结算、同业外汇拆借、外汇票据的承兑与贴现、外汇借款、外汇担保、自营外汇买卖及代客外汇买卖;代理家庭财产保险、机动车辆保险、意外伤害保险、人寿保险、健康保险、与银行业务相关的财产保险。
    7、广西兴安农村合作银行(参股企业)
    广西兴安农村合作银行(原兴安县农村信用合作社联合社)系根据桂银监复[2008]186号《中国银行业监督管理委员会广西监管局关于同意广西兴安农村合作银行开业的批复》于2008年7月11日正式成立的,企业法人营业执照为兴安县工商行政管理局核发的(企)450325000004421号。公司投资203万元参股广西兴安农村合作银行,截至报告期末持有其2,476,194股,持股比例为1.47%。可能对公司未来发展战略和经营目标的实现产生不利影响的所有风险因素
    1、业务经营风险
    随着公司生产规模的持续扩大,特别是公司募集资金项目正常达产后,如果公司不能相应有效地拓展市场,将会导致产品积压,从而影响公司的经营和业绩。
    对策:通过优化产品结构、客户结构和加强公司销售部门的内部资源整合,积极的推进绩效考核计划,实现公司销售渠道的扩大和客户的稳定性。加强与跨国公司以及大型终端客户的合作,建立稳定的合作关
                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文系,提升产品质量稳定性和服务品质,保证业务开展的持续性和稳定性。
    2、市场风险
    目前我国植物提取产品主要是出口发达国家,包括欧盟、美、加、日、韩等国。上述国家及相关机构对植物提取产品进入其市场的管理限制及产品标准等相关政策法规的颁布,也是造成市场供需状况变动的因素之一。发达国家一般都通过非关税技术壁垒或者绿色壁垒来限制其他国家产品的进口,在植物提取产品领域,主要体现在对产品的安全、环境保护标准要求的提高上,这些壁垒虽然目前对我国植物提取行业影响尚很小,但不排除未来一些针对特殊品种的规定,会对行业带来一定的影响。发达国家不断提高植物提取产品进入其市场的产品标准,也将对我国植物提取行业产品出口产生不同程度的影响。
    对策:积极研究出口国的相关产业政策和产品标准,提高公司产品质量。根据市场需求变动情况,积极调整公司产品的出口。借助公司特色产品罗汉果提取物和甜叶菊提取物先后通过美国食品药品监督管理局(FDA)的GRAS认证的契机,进一步加大国际市场开发力度,加强公司与国际终端大客户的合作沟通。
    3、汇率变动风险
    随着公司生产规模的持续扩大和海外市场的不断拓展,未来公司出口业务也将不断增加。由于公司进出口业务会产生一定数量的外汇收支,如果国家的外汇政策发生变化,或人民币汇率水平发生较大波动,将会对本公司的业绩构成影响。
    对策:积极的推行多币种结算和固定汇率合同政策,通过提升产品附加值来加强议价能力,争取更大利润空间,规避人民币汇率升值对公司出口销售的影响,并逐步培育国内市场。
    4、管理风险
    随着公司募集资金项目的建成投产以及各子公司业务的扩张,公司及各子公司对于管理人才、营销人才、专业技术人才的需求大幅增长,规模的迅速扩张使公司管理任务加重。
    对策:公司将逐步完善激励制度,对公司中高层管理人员和核心技术人员采用绩效考核和股权激励的方式,在留住人才的同时加大人才引进力度。同时对公司有发展潜力人员加强培养,使其尽快成长为公司骨干人才;加强企业文化建设,提高公司员工的团队意识和凝聚力。
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文1、公司主营业务及其经营状况(1)主营业务分行业、分产品情况表
                                                                                                          单位:元
                                                                     营业收入比上年 营业成本比上年 毛利率比上年同
    分行业或分产品         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
    植物提取行业          82,212,796.90   72,285,603.61        12.07%             83.94%        107.36%         -9.93%
    BT 项目               22,553,455.30   17,679,506.44        21.61%分产品
    植物提取产品          82,212,796.90   72,285,603.61        12.07%             83.94%        107.36%         -9.93%
    BT 项目               22,553,455.30   17,679,506.44        21.61%主营业务分行业和分产品情况的说明植物提取系公司主营业务,BT项目系全资子公司莱茵投资的主营业务。毛利率比上年同期增减幅度较大的原因说明植物提取业务毛利率下滑,主要系因为报告期内公司销售的部分产品前期库存成本较高所致。BT项目为新增业务。(2)主营业务分地区情况
                                                                                                           单位:元
                    地区                              营业收入                     营业收入比上年同期增减(%)
    国内                                                               40,323,311.28                           214.23%
    国外                                                               64,442,940.92                           102.25%主营业务分地区情况的说明
    国外营业收入全部系植物提取产品的销售。国内营业收入中,包括新增莱茵投资BT项目收入22,553,455.30元。主营业务构成情况的说明
    公司合并报表范围内的主营业务包括植物提取业务以及新增的BT项目业务。(3)主营业务及其结构发生重大变化的原因说明√ 适用 □ 不适用
    报告期内,公司主营业务未发生重大变化,公司专注于植物提取业务,为以罗汉果、甜叶菊、红景天、荔枝皮等植物提取物为公司主打产品。新增业务系全资子公司莱茵投资的BT项目开工建设,并有子项目完工取得收益。(4)主营业务盈利能力(毛利率)与上年相比发生重大变化的原因说明√ 适用 □ 不适用
    植物提取业务毛利率下滑,主要系报告期内公司销售的部分产品前期库存成本较高所致。BT项目为新增业务。
                                                   桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(5)利润构成与上年相比发生重大变化的原因分析□ 适用 √ 不适用(6)占净利润 10%以上参股公司业务性质、主要产品或服务和净利润等情况□ 适用 √ 不适用(7)经营中的问题与困难
    1.公司特色产品罗汉果和甜叶菊的提取物获得美国 FDA 的 GRAS 认证后,公司如何抓住机会开拓更多国际市场,率先树立国内植物提取企业在国际市场上的优质品牌形象,是公司未来几年经营的战略重点。
    2.公司在生产能力和技术装备水平上具备了向国际大型终端客户的直接供货能力,如何提高公司内部管理水平,降低经营管理成本,提升员工素质、服务能力等软实力,是对公司的运营管理能力的一个挑战。
    3.经过多年在植物提取行业的潜心发展,公司积累了丰富的资源优势以及对保健食品、化妆品等终端产品的研发优势,公司如何充分发挥这些优势,选择合适的时机,进入下游行业,进一步完善公司产业链布局,提升公司整体经营业绩,是公司未来做大做强“莱茵”品牌的一个战略举措。
    4.全资子公司莱茵投资的 BT 项目工程量大、投入高,在目前较为复杂的经济环境下,如何在加强财务费用管理的同时,寻求到项目资金需求和融资成本的平衡点,同时,确保项目按质按量如期推进,是莱茵投资需要面临的重要经营问题。
    面对上述问题与困难,公司董事会将积极采取应对措施,加大国内外终端市场开拓力度,努力提升客户服务水平,加大研发投入和法规建设,充分利用公司博士后科研工作站和广西天然甜味剂工程技术中心的平台优势,充实公司管理以及科研人才队伍,为公司未来的发展储备优质的人力资源。2、与公允价值计量相关的内部控制制度情况□ 适用 √ 不适用3、持有外币金融资产、金融负债情况□ 适用 √ 不适用(二)公司投资情况1、募集资金总体使用情况□ 适用 √ 不适用
                                                                桂林莱茵生物科技股份有限公司 2012 年半年度报告全文2、募集资金承诺项目情况□ 适用 √ 不适用3、募集资金变更项目情况□ 适用 √ 不适用4、重大非募集资金投资项目情况√ 适用 □ 不适用
                                                                                                       单位:万元
                               首次公告披露
           项目名称                              项目金额             项目进度              项目收益情况
                                   日期
                                                               截止 2012 年 6 月 30 日,
                                                               大皇山闸坝工程、中心环
                                                               形水域防洪排涝及湖塘
                                                               水系工程共 2 个单位工程
                                                               开工建设。根据项目工程
                                                               部估算,大皇山闸坝工程
                                                               已基本完工,中心环形水
    桂林市临桂新区防洪排涝及湖塘 2011 年 01 月                     域防洪排涝及湖塘水系
                                                     162,000
    水系工程 BT 融资项目           08 日                           工程已完成工程总量的
                                                               15%左右,其中该水域的
                                                               蔡塘河段已完成该段工
                                                               程总量的 15%左右,兰塘
                                                               河段已完成该段工程总
                                                               量的 30%左右,公园段已
                                                               完成该段工程总量的
                                                               75%左右。
                      合计                           162,000               --                     --
                                          重大非募集资金投资项目情况说明2011 年 8 月 30 日,公司披露了《关于全资子公司桂林莱茵投资有限公司签订 BT 项目合同的公告》。莱茵投资与湖南省建筑工程集团总公司、湖南省建工园林工程有限公司组成的联合体与桂林市临桂新区管理委员会、桂林市临桂新区城市建设投资有限公司、桂林市大禹水利基础设施建设投资有限公司签订了《桂林市临桂新区防洪排涝及湖塘水系工程投资、建设与移交合同书》,该项目总投资估算约人民币 16.2 亿元,建设期 3 年。(三)董事会下半年的经营计划修改计划□ 适用 √ 不适用
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(四)对 2012 年 1-9 月经营业绩的预计2012 年 1-9 月预计的经营业绩情况:业绩亏损业绩亏损
    2012 年 1-9 月净利润亏损(万元)                         2000                 至               25002011 年 1-9 月归属于上市公司股东的净利润
                                                                                                  -31,196,376.52(元)
                                             公司预计 1-9 月份主营的植物提取业务销售情况与上年同期相比会有大幅
    业绩变动的原因说明                           改善,但毛利率未能得到有效提升,同时,为满足莱茵投资的 BT 项目资
                                             金需求,提升项目运营能力,公司的财务费用支出较高。(五)董事会对会计师事务所本报告期“非标准审计报告”的说明□ 适用 √ 不适用(六)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明□ 适用 √ 不适用(七)陈述董事会对公司会计政策、会计估计变更或重大会计差错更正的原因及影响的讨论结果□ 适用 √ 不适用(八)公司现金分红政策的制定及执行情况
    为进一步增强公司现金分红的透明度,不断完善董事会、股东大会对公司利润分配事项的决策程序和机制,根据中国证监会发布的《关于进一步落实上市公司现金分红有关事项的通知》(证监发[2012]37 号)以及广西证监局发布的《关于印发<上市公司修订公司章程有关利润分配政策的内容指引>的通知》(桂证监发[2012]27 号)的规定,经公司第三届董事会第十四次会议审议通过、2012 年度第 2 次临时股东大会审议批准,公司对《公司章程》中利润分配的相关条款内容进行了修订和完善。在修订后的《公司章程》中,公司制定了明确和清晰的分红标准和比例,完备了相关的决策程序和机制,为独立董事尽职履责、中小股东表达意见和诉求制定了相应的措施,充分维护了中小股东的合法权益。(九)利润分配或资本公积金转增预案□ 适用 √ 不适用
                                                      桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(十)公司 2011 年度期末累计未分配利润为正但未提出现金分红预案的情况√ 适用 □ 不适用
    2011 年度期末累计未分配利润                                                                 7,812,805.69
    相关未分配资金留存公司的用途                     补充公司及全资子公司流动资金。
    是否已产生收益                                   □ 是 □ 否 √ 不适用
    实际收益与预计收益不匹配的原因                   不适用。
                                                 考虑到公司经营规模不断扩大,全资子公司项目已经开工建
                                                 设,公司及全资子公司的资金需求加大。因此,基于公司发其他情况说明
                                                 展的实际情况和公司长远发展,公司 2011 年度未提出现金分
                                                 红预案。(十一)其他披露事项无。(十二)公司的负债情况、资信变化情况及在未来年度还债的现金安排(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用
                                        七、重要事项(一)公司治理的情况
       报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》等有关文件的要求,不断完善公司法人治理结构,规范公司运作。
       2012年6月,为进一步增强公司现金分红的透明度,不断完善董事会、股东大会对公司利润分配事项的决策程序和机制,根据中国证监会发布的《关于进一步落实上市公司现金分红有关事项的通知》(证监发[2012]37号)以及广西证监局发布的《关于印发<上市公司修订公司章程有关利润分配政策的内容指引>的通知》(桂证监发[2012]27号)的规定,公司就分红制度的建设、政策规划、决策程序、信息披露和监督执行等方面认真开展了一次自查。通过自查,公司对存在的问题按照相关要求对《公司章程》中利润分配的相关条款内容进行了修订和完善。相关事项已经公司第三届董事会第十四次会议审议通过、2012年度第2次临时股东大会审议批准。报告期,公司依法规范运作,公司治理的实际情况符合相关法律法规和规范性文件的要求。
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(二)以前期间拟定、在报告期实施的利润分配方案、公积金转增股本方案或发行新股方案的执行情况□ 适用 √ 不适用(三)重大诉讼仲裁事项√ 适用 □ 不适用
                                            诉讼(仲      诉讼(仲    诉讼                     诉讼(仲 相关临时 相关临
    起诉(申   应诉(被申 承担连带 诉讼仲裁                                    诉讼(仲裁)审
                                           裁)基本情 裁)涉及金 (仲裁)                       裁)判决执 公告披露 时公告
    请)方      请)方     责任方      类型                                   理结果及影响
                                              况        额(万元) 进展                      行情况      日期   编号
                                                                           临桂县人民法
                                           因买卖合                        院判决西昌富
            西昌富万
                                           同纠纷,我                      万利返还我公 公司申请
    桂林莱茵 利食品有
                                           公司将西                        司货款 241.30 强制执行
    生物科技 限公司(以                                               已判
                          无     民事诉讼 昌富万利       325.89            万元,并赔偿 后,已收回        无     无
    股份有限 下简称“西                                                决
                                           起诉至临                          经济损失       款项 34 万
    公司      昌富万
                                           桂县人民                        84.59 万元,我     元。
              利”)
                                            法院。                         公司返还对方
                                                                              货物。发生在编制上一期年度报告之后的涉及公司的重大诉讼、仲裁事项的涉及金额 0 万元。已编入上一期年度报告,但当时尚未结案的重大诉讼、仲裁事项的涉及金额 325.89 万元。因诉讼仲裁计提的预计负债 0 万元。重大诉讼仲裁事项的详细说明
    2011年5月,我公司就与西昌富万利买卖合同纠纷一案向临桂县人民法院提起诉讼,经受理后,2011年6月,西昌富万利提出管辖异议并上诉至桂林市中级人民法院,2011年8月,桂林市中级人民法院裁定驳回上诉。临桂县人民法院经审理后于2011年12月19日做出判决,判决西昌富万利返还我公司货款2,413,000元,并赔偿经济损失845,943.04元,我公司返还对方货物。截至本报告发布日,对方尚未执行该判决,我公司向法院申请强制执行,已收回款项34万元整。
    本公司在报告期内不存在其他重大诉讼、仲裁事项。(四)破产重整相关事项□ 适用 √ 不适用(五)公司持有其他上市公司股权、参股金融企业股权情况1、证券投资情况□ 适用 √ 不适用证券投资情况的说明
                                                                    桂林莱茵生物科技股份有限公司 2012 年半年度报告全文2、持有其他上市公司股权情况□ 适用 √ 不适用持有其他上市公司股权情况的说明3、持有非上市金融企业股权情况√ 适用 □ 不适用
                                                                                      报告期所有
    所持对象名 最初投资成本      持有数量     占该公司股 期末账面价值 报告期损益                       会计核算科
                                                                                      者权益变动                  股份来源
       称       (元)        (股)       权比例(%)     (元)        (元)                          目
                                                                                        (元)
    桂林银行股                                                                                          长期股权投
              24,000,000.00   19,267,945        1.81% 24,000,000.00            0.00          0.00                投资
    份有限公司                                                                                          资
    广西兴安农                                                                                          长期股权投
               2,030,000.00    2,476,194        1.47%     2,030,000.00   161,994.00          0.00                投资
    村合作银行                                                                                          资
    合计          26,030,000.00   21,744,139       --        26,030,000.00   161,994.00          0.00        --             --持有非上市金融企业股权情况的说明
    无。4、买卖其他上市公司股份的情况□ 适用 √ 不适用买卖其他上市公司股份的情况的说明(六)资产交易事项1、收购资产情况□ 适用 √ 不适用收购资产情况说明2、出售资产情况□ 适用 √ 不适用出售资产情况说明
                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文3、资产置换情况□ 适用 √ 不适用资产置换情况说明4、企业合并情况√ 适用 □ 不适用
    经公司第三届董事会第十一次会议审议通过、2011年度股东大会审议批准,为进一步优化公司资源配置、提高管理效率、降低管理成本,本公司以整体吸收合并的方式合并全资子公司桂林莱茵生物技术有限公司的全部资产、负债和业务。详细内容请参阅2012年4月26日刊登在《证券时报》、《中国证券报》和巨潮资讯网www.cninfo.com.cn的《关于吸收合并全资子公司桂林莱茵生物技术有限公司的公告》。截至本报告披露日,公司已经履行通知债权人和公告的程序,其他相关手续正在办理中。
    除上述事项外,本公司在报告期内不存在其他吸收合并事项。5、自资产重组报告书或收购出售资产公告刊登后,该事项的进展情况及对报告期经营成果与财务状况的影响□ 适用 √ 不适用(七)公司大股东及其一致行动人在报告期提出或实施股份增持计划的说明□ 适用 √ 不适用(八)公司股权激励的实施情况及其影响□ 适用 √ 不适用(九)重大关联交易
                                                                                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文1、与日常经营相关的关联交易√ 适用 □ 不适用
                                                                                                                                                                     交易价格与市
                                                           关联交易定价 关联交易价格 关联交易金额 占同类交易金 关联交易结算 对公司利润的 市场价格(万
    关联交易方         关联关系   关联交易类型 关联交易内容                                                                                                             场参考价格差
                                                                  原则     (万元)         (万元)      额的比例(%)        方式       影响(万元)       元)
                                                                                                                                                                     异较大的原因
                                            蒋志刚先生租
               本公司实际控                 赁莱茵技术部
    蒋志刚                        租赁                        按市价            7.92          7.92           100%          银行汇款        7.4844           7.92       不适用。
                 制人的父亲                 分仓库用于存
                                            放个人商品。
    合计                                                               --            --           7.92           100%             --             --              --           --
    大额销货退回的详细情况                                     不适用。关联交易的必要性、持续性、选择与关联方(而非市场其他交
                                                           为充分利用公司空余仓库。易方)进行交易的原因
    关联交易对上市公司独立性的影响                             无影响。
    公司对关联方的依赖程度,以及相关解决措施(如有)           金额较小,无依赖。按类别对本期将发生的日常关联交易进行总金额预计的,在报
                                                           不适用。告期内的实际履行情况
    关联交易的说明                                             无。与日常经营相关的关联交易
                                                            向关联方销售产品和提供劳务                                              向关联方采购产品和接受劳务
                    关联方
                                               交易金额(万元)                 占同类交易金额的比例(%)                 交易金额(万元)               占同类交易金额的比例(%)合计
                                                                                                                   桂林莱茵生物科技股份有限公司 2012 年半年度报告全文其中:报告期内公司向控股股东及其子公司销售产品或提供劳务的关联交易金额 0 万元。2、资产收购、出售发生的关联交易□ 适用 √ 不适用3、共同对外投资的重大关联交易□ 适用 √ 不适用4、关联债权债务往来√ 适用 □ 不适用是否存在非经营性关联债权债务往来□ 是 √ 否
                                                                      向关联方提供资金(万元)                              关联方向上市公司提供资金(万元)
                关联方                   关联关系                                              利息收                                                     利息收   利息支
                                                         期初余额   发生额   偿还额 期末余额            利息支出 期初余额     发生额   偿还额 期末余额
                                                                                                 入                                                         入       出非经营性小计经营性
    杨晓涛                              本公司董事                                                                     2,079.77        0    1,825    273.46              18.7
                                    本公司董事控制的企
    桂林君沣投资有限公司                                                                                               1,563.18        0    1,500     80.97              20.5
                                    业
    蒋安明                              本公司实际控制人的                                                               15.06         0        0     15.06                   0
                                                                                                                     桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                       兄弟
                                       本公司实际控制人的
    蒋俊                                                                                                                   31.28        0       0      31.28             0
                                       兄弟
    杨惠                                   本公司董事的子女                                                               824.58        0       0     849.93         25.36
                                       本公司实际控制人父
    蒋瑞民                                                                                                                   3.42       0       0        3.42            0
                                       亲的兄弟
                                       本公司董事控制的企
    桂林袭汇房地产投资有限责任公司                                                                                               0   8,000      0      8,000             0
                                       业
    小计                                                                                                                 4,517.29    8,000   3,325   9,254.13        64.55
                           合计                                                                                      4,517.29    8,000   3,325   9,254.13        64.55
    报告期内公司向控股股东及其子公司提供资金的发生额(万元)                                                                                                             0
    其中:非经营性发生额(万元)                                                                                                                                         0
    公司向控股股东及其子公司提供资金的余额(万元)                                                                                                                       0
    其中:非经营性余额(万元)                                                                                                                                           0
    关联债权债务形成原因                                        关联方为帮助公司及控股子公司发展,以银行同期贷款利率提供借款。
    关联债权债务清偿情况                                        公司及控股子公司已提前偿还部分借款。
    与关联债权债务有关的承诺                                    无。
    关联债权债务对公司经营成果及财务状况的影响                  适时补充公司及控股子公司流动资金。报告期内资金被占用情况及清欠进展情况□ 适用 √ 不适用截止报告期末,上市公司未完成非经营性资金占用的清欠工作的,董事会提出的责任追究方案□ 适用 √ 不适用
                                                                     桂林莱茵生物科技股份有限公司 2012 年半年度报告全文5、其他重大关联交易无。(十)重大合同及其履行情况1、为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1)托管情况□ 适用 √ 不适用(2)承包情况□ 适用 √ 不适用(3)租赁情况□ 适用 √ 不适用2、担保情况√ 适用 □ 不适用
                                                                                                                    单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                                    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)
    报告期内审批的对外担保额度                                      报告期内对外担保实际发生
                                                            0                                                                   0
    合计(A1)                                                      额合计(A2)
    报告期末已审批的对外担保额                                      报告期末实际对外担保余额
                                                            0                                                                   0
    度合计(A3)                                                    合计(A4)
                                               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)
    桂林莱茵生物技术 2011 年 08                 2011 年 09 月                                  借款合同债
                                    6,000                              4,000 保证                       否          否
    有限公司            月 20 日                06 日                                          务履行期限
                                                                    桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                                                                          届满之日起
                                                                                          2年
                                                                                          借款合同债
    桂林莱茵生物技术 2010 年 02                2010 年 02 月                                  务履行期限
                                   6,000                              5,000 保证                       否   否
    有限公司            月 03 日               25 日                                          届满之日起
                                                                                          2年
    报告期内审批对子公司担保额                                     报告期内对子公司担保实际
                                                           0                                                     4,000
    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
                                                   12,000                                                        9,000
    保额度合计(B3)                                               余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                       报告期内担保实际发生额合
                                                           0                                                     4,000
    (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
                                                   12,000                                                        9,000
    计(A3+B3)                                                    (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例                                                                    42.55%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                     0直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                    0务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                               0
    上述三项担保金额合计(C+D+E)                                                                                       0
    未到期担保可能承担连带清偿责任说明                             不适用。
    违反规定程序对外提供担保的说明                                 不适用。3、委托理财情况□ 适用 √ 不适用4、日常经营重大合同的履行情况
    2011年11月4日,公司披露了《关于签订日常经营重大合同的公告》。公司及全资子公司LAYN USA与美国嘉吉股份有限公司营养健康事业部正式签订了一份关于甜菊糖最终产品的长期独家《外包加工及供应协议》。截至本报告期末,公司累计收到美国嘉吉公司订单1,694.92万美元,本报告期内执行订单金额为465.22万美元。
    2011年8月30日,公司披露了《关于全资子公司桂林莱茵投资有限公司签订BT项目合同的公告》。莱茵投资与湖南省建筑工程集团总公司、湖南省建工园林工程有限公司组成的联合体与桂林市临桂新区管理
                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文委员会、桂林市临桂新区城市建设投资有限公司、桂林市大禹水利基础设施建设投资有限公司签订了《桂林市临桂新区防洪排涝及湖塘水系工程投资、建设与移交合同书》,该项目总投资估算约人民币16.2亿元。截至报告期末,大皇山闸坝工程、中心环形水域防洪排涝及湖塘水系工程共2个单位工程开工建设,大皇山闸坝工程已基本完工,中心环形水域防洪排涝及湖塘水系工程已完成工程总量的15%左右。公司根据《企业会计准则第15号-建造合同》的规定,确认报告期合同收入2,253万元。
    2011年11月1日,公司披露了《关于竞得土地使用权的公告》。公司全资孙公司桂林锦汇投资有限公司成功竞得临桂县国土资源局2011-39号、2011-40号两宗地块的土地使用权,成交总金额为人民币2.76亿元。目前,锦汇投资尚在开展前述地块利用开发的前期工作。5、其他重大合同√ 适用 □ 不适用
    2011年12月30日,公司披露了《关于签订收储协议的公告》。公司与兴安县土地储备中心签订了《公司兴安县湘江路厂区国有土地使用权收储协议》,兴安县土地储备中心以9,852.05万元作为补偿费用对公司兴安厂区土地及其附属资产(设备除外)进行收储。截至本报告期末,公司正在进行设备、树木等收储范围之外资产的搬迁工作。
    2011年5月12日,公司披露了《关于签订信托贷款合同的公告》,经公司第二届董事会第二十五次会议审议通过,2011年度第1次临时股东大会审议批准,公司与江西国际信托股份有限公司签订了信托贷款合同,贷款金额2亿元,期限12个月。2012年3月28日,公司与江西国际信托股份有限公司签订补充协议,将前述2亿元贷款展期1年。(十一)发行公司债的说明□ 适用 √ 不适用(十二)承诺事项履行情况1、公司或持股 5%以上股东在报告期内或持续到报告期内的承诺事项□ 适用 √ 不适用2、公司资产或项目存在盈利预测,且报告期仍处在盈利预测期间,公司就资产或项目达到原盈利预测及其原因做出说明□ 适用 √ 不适用
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(十三)其他综合收益细目
                                                                                                              单位:元
                             项目                                         本期                       上期1.可供出售金融资产产生的利得(损失)金额减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额小计2.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减: 现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整额小计
    4.外币财务报表折算差额                                                           -62,938.85                 -22,010.01减:处置境外经营当期转入损益的净额
    小计                                                                             -62,938.85                 -22,010.015.其他减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额小计
    合计                                                                             -62,938.85                 -22,010.01(十四)报告期内接待调研、沟通、采访等活动登记表
                                                                                              谈论的主要内容及提供
       接待时间          接待地点          接待方式        接待对象类型          接待对象
                                                                                                     的资料(十五)聘任、解聘会计师事务所情况半年报是否经过审计□ 是 √ 否 □ 不适用
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文是否改聘会计师事务所□ 是 √ 否 □ 不适用(十六)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人和收购人处罚及整改情况□ 适用 √ 不适用(十七)其他重大事项的说明□ 适用 √ 不适用(十八)本公司转债担保人盈利能力、资产状况和信用状况发生重大变化的情况(本表仅适用于发行公司可转换债券的上市公司填写)□ 适用 √ 不适用(十九)信息披露索引
             事项               刊载的报刊名称及版面           刊载日期          刊载的互联网网站及检索路径
    BT 项目合同实施进展公告       《证券时报》D13          2012 年 01 月 11 日
    业绩预告修正公告              《证券时报》D20          2012 年 01 月 31 日
    董事会公告                    《证券时报》C8           2012 年 02 月 02 日关于兴安厂区收储事项的进
                              《证券时报》D9           2012 年 02 月 09 日展公告关于控股股东违规买卖公司
                              《证券时报》D21          2012 年 02 月 23 日股票的公告
    2011 年度业绩快报             《证券时报》D32          2012 年 02 月 29 日    刊载的互联网网站:
    第三届董事会第十次会议决                                                      巨潮资讯网(www.cninfo.com.cn)
                              《证券时报》D8           2012 年 03 月 07 日
    议公告                                                                        检索路径:
                                                                              http://www.cninfo.com.cn/sme/gszx/l关于公司及全资子公司向关
                              《证券时报》D8           2012 年 03 月 07 日    sgg002166.html联方借款的公告关于召开 2012 年度第 1 次临
                              《证券时报》D8           2012 年 03 月 07 日时股东大会通知关于通过高新技术企业复审
                              《证券时报》D80          2012 年 03 月 20 日的公告2012 年度第 1 次临时股东大
                              《证券时报》D41          2012 年 03 月 23 日会决议公告关于政府收储事项获得免税
                              《证券时报》B25          2012 年 03 月 31 日批复的公告
                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    2012 年第 1 季度业绩预告     《证券时报》B25           2012 年 03 月 31 日
    BT 项目合同实施进展公告      《证券时报》D25           2012 年 04 月 10 日
    业绩预告修正公告             《证券时报》D21           2012 年 04 月 13 日
    2012 年第 1 季度报告正文     《证券时报》D13           2012 年 04 月 26 日关于吸收合并全资子公司桂
    林莱茵生物技术有限公司的     《证券时报》D13           2012 年 04 月 26 日公告关于召开二〇一一年度股东
                             《证券时报》D13           2012 年 04 月 26 日大会的通知第三届董事会第十一次会议
                             《证券时报》D13           2012 年 04 月 26 日决议公告
    2011 年年度报告摘要          《证券时报》D13           2012 年 04 月 26 日第三届监事会第四次会议决
                             《证券时报》D13           2012 年 04 月 26 日议公告关于举行 2011 年度报告网络
                             《证券时报》D20           2012 年 05 月 09 日说明会的通知关于参加广西上市公司投资
    者网上集体接待日活动的公     《证券时报》D25           2012 年 05 月 16 日告
    2011 年度股东大会决议公告 《证券时报》B12              2012 年 05 月 26 日第三届董事会第十二次会议
                             《证券时报》D20           2012 年 05 月 29 日决议公告
    对外投资公告                 《证券时报》D20           2012 年 05 月 29 日关于公司股东股权解除质押
                             《证券时报》B9            2012 年 06 月 02 日的公告
                                         八、财务会计报告(一)审计报告半年报是否经过审计□ 是 √ 否 □ 不适用(二)财务报表是否需要合并报表:√ 是 □ 否 □ 不适用如无特殊说明,财务报告中的财务报表的单位为:人民币元
                                               桂林莱茵生物科技股份有限公司 2012 年半年度报告全文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: 桂林莱茵生物科技股份有限公司
                                                                                          单位: 元
               项目                附注   期末余额                         期初余额流动资产:
    货币资金                                     108,967,281.96                       74,764,663.71
    结算备付金
    拆出资金
    交易性金融资产
    应收票据
    应收账款                                         71,881,001.25                    53,348,168.95
    预付款项                                         29,706,688.71                    67,598,397.81
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                          7,044,694.45                     6,695,861.11
    应收股利
    其他应收款                                       64,237,032.09                    59,027,629.42
    买入返售金融资产
    存货                                         439,970,488.90                    447,356,571.39
    一年内到期的非流动资产
    其他流动资产                                       102,910.83
    流动资产合计                                     721,910,098.19                    708,791,292.39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                                     26,030,000.00                    26,030,000.00
    投资性房地产
    固定资产                                     158,927,133.99                    164,786,670.39
    在建工程                                           100,000.00
                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    工程物资
    固定资产清理                     -6,300,000.00
    生产性生物资产
    油气资产
    无形资产                         24,734,823.00                     25,007,047.86
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                    1,506,558.90                      1,506,558.90
    其他非流动资产
    非流动资产合计                      204,998,515.89                    217,330,277.15
    资产总计                            926,908,614.08                    926,121,569.54流动负债:
    短期借款                        303,645,772.21                    334,700,000.00
    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
    应付票据                                                           28,000,000.00
    应付账款                        139,523,373.90                    219,533,351.50
    预收款项                          1,714,019.29                       841,585.77
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                       453,268.87                       1,146,398.08
    应交税费                         -4,345,518.53                       -729,993.42
    应付利息                             34,563.56                       807,736.42
    应付股利
    其他应付款                      102,062,893.94                     51,521,580.86
    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           20,626,566.00                     21,253,132.00
    其他流动负债
                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    流动负债合计                                                  563,714,939.24                    657,073,791.21非流动负债:
       长期借款                                               140,000,000.00                       30,000,000.00
       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                                             11,447,534.00                     9,572,534.00
    非流动负债合计                                                151,447,534.00                       39,572,534.00
    负债合计                                                      715,162,473.24                    696,646,325.21所有者权益(或股东权益):
       实收资本(或股本)                                     129,533,760.00                    129,533,760.00
       资本公积                                                   83,217,530.86                    83,217,530.86
       减:库存股
       专项储备
       盈余公积                                                    8,834,943.24                     8,834,943.24
       一般风险准备
       未分配利润                                                 -9,988,894.16                     7,812,805.69
       外币报表折算差额                                              -62,938.85                      -158,148.71
    归属于母公司所有者权益合计                                       211,534,401.09                 229,240,891.08
       少数股东权益                                                 211,739.75                       234,353.25
    所有者权益(或股东权益)合计                                     211,746,140.84                 229,475,244.33负债和所有者权益(或股东权益)
                                                              926,908,614.08                    926,121,569.54总计
    法定代表人:姚新德                      主管会计工作负责人:周庆伟                    会计机构负责人:张为鹏2、母公司资产负债表
                                                                                                       单位: 元
                  项目           附注                 期末余额                          期初余额流动资产:
       货币资金                                               100,782,674.94                       60,736,523.55
       交易性金融资产
       应收票据
                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    应收账款                         56,243,796.00                     57,981,918.93
    预付款项                          5,705,281.51                      2,764,333.71
    应收利息
    应收股利
    其他应收款                       55,122,470.72                     51,194,635.33
    存货                            142,489,222.03                    155,229,954.82
    一年内到期的非流动资产
    其他流动资产                       102,910.83
    流动资产合计                        360,446,356.03                    327,907,366.34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                    500,184,924.59                    500,184,924.59
    投资性房地产
    固定资产                         12,368,204.33                     14,325,082.56
    在建工程
    工程物资
    固定资产清理                     -6,300,000.00
    生产性生物资产
    油气资产
    无形资产                           753,600.66                        743,715.13
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                    2,278,239.89                      2,278,239.89
    其他非流动资产
    非流动资产合计                      509,284,969.47                    517,531,962.17
    资产总计                            869,731,325.50                    845,439,328.51流动负债:
    短期借款                        263,645,772.21                    324,700,000.00
    交易性金融负债
    应付票据
    应付账款                         57,132,006.51                     27,986,062.82
                                      桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
       预收款项                           1,714,019.29                       841,585.77
       应付职工薪酬                        376,393.53                        880,923.98
       应交税费                          -1,585,901.24                      3,115,425.54
       应付利息                              34,563.56                       690,494.75
       应付股利
       其他应付款                       181,691,986.07                    218,429,390.13
       一年内到期的非流动负债              301,566.00                        603,132.00
       其他流动负债
    流动负债合计                            503,310,405.93                    577,247,014.99非流动负债:
       长期借款                         110,000,000.00
       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                     5,085,034.00                      4,697,534.00
    非流动负债合计                          115,085,034.00                      4,697,534.00
    负债合计                                618,395,439.93                    581,944,548.99所有者权益(或股东权益):
       实收资本(或股本)               129,533,760.00                    129,533,760.00
       资本公积                          85,883,914.34                     85,883,914.34
       减:库存股
       专项储备
       盈余公积                           8,834,943.24                      8,834,943.24
       一般风险准备
       未分配利润                        27,083,267.99                     39,242,161.94
       外币报表折算差额
    所有者权益(或股东权益)合计            251,335,885.57                    263,494,779.52负债和所有者权益(或股东权益)
                                        869,731,325.50                    845,439,328.51总计3、合并利润表
                                                                               单位: 元
                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                项目                  附注   本期金额                         上期金额
    一、营业总收入                                      105,611,043.05                       44,806,227.33
       其中:营业收入                               105,611,043.05                       44,806,227.33
             利息收入
             已赚保费
             手续费及佣金收入
    二、营业总成本                                      125,450,495.03                       69,426,412.78
       其中:营业成本                                   90,225,321.44                    34,965,941.93
             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                              1,218,297.00                         3,551.69
             销售费用                                    4,950,496.29                     4,847,856.34
             管理费用                                   14,947,187.82                    15,145,694.29
             财务费用                                   13,205,615.34                    12,930,147.94
             资产减值损失                                  903,577.14                     1,533,220.59
       加   :公允价值变动收益(损失以“-”号填列)
             投资收益(损失以“-”
                                                           161,994.00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“-”
                                                          -233,600.62                      -665,274.40号填列)三、营业利润(亏损以“-”号填
                                                        -19,911,058.60                   -25,285,459.85列)
       加   :营业外收入                                 2,314,063.87                     2,656,511.01
       减   :营业外支出                                   205,363.74                         5,737.35
             其中:非流动资产处置损失
    四、利润总额(亏损总额以“-”                          -17,802,358.47                   -22,634,686.19
                                                                   桂林莱茵生物科技股份有限公司 2012 年半年度报告全文号填列)
       减:所得税费用                                                    21,954.88五、净利润(净亏损以“-”号填
                                                                     -17,824,313.35                       -22,634,686.19列)
       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
                                                                     -17,801,699.85                       -22,630,704.30润
       少数股东损益                                                      -22,613.50                            -3,981.89
    六、每股收益:                                                --                                  --
       (一)基本每股收益                                                     -0.14                                -0.17
       (二)稀释每股收益                                                     -0.14                                -0.17
    七、其他综合收益                                                         -62,938.85                           -22,010.01
    八、综合收益总额                                                     -17,887,252.20                       -22,656,696.20
       归属于母公司所有者的综合
                                                                     -17,864,638.70                       -22,652,714.31收益总额
       归属于少数股东的综合收益
                                                                         -22,613.50                            -3,981.89总额本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0 元。
    法定代表人:姚新德                         主管会计工作负责人:周庆伟                        会计机构负责人:张为鹏4、母公司利润表
                                                                                                              单位: 元
               项目                 附注                 本期金额                              上期金额
    一、营业收入                                                          75,416,488.90                       48,191,726.62
       减:营业成本                                                   65,070,937.54                       38,365,950.19
           营业税金及附加                                               518,255.16
           销售费用                                                    3,473,622.14                        3,556,380.80
           管理费用                                                    8,971,362.10                        8,606,928.56
           财务费用                                                   10,913,410.96                       11,921,954.08
           资产减值损失                                                 537,481.78                         1,490,085.18
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”
                                                                        161,994.00号填列)
                                                      桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
           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
                                                        -13,906,586.78                     -15,749,572.19列)
       加:营业外收入                                     1,417,730.26                      2,011,488.12
       减:营业外支出                                       204,163.74                          5,737.35
           其中:非流动资产处置损失三、利润总额(亏损总额以“-”
                                                        -12,693,020.26                     -13,743,821.42号填列)
       减:所得税费用                                      -534,126.31四、净利润(净亏损以“-”号填
                                                        -12,158,893.95                     -13,743,821.42列)
    五、每股收益:                                   --                                  --
       (一)基本每股收益                                        -0.09                              -0.11
       (二)稀释每股收益                                        -0.09                              -0.11六、其他综合收益
    七、综合收益总额                                        -12,158,893.95                     -13,743,821.425、合并现金流量表
                                                                                               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                   87,246,986.18                        49,378,104.82
       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
       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
                                          桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    收到的税费返还                        2,048,339.40                         4,331,845.31
    收到其他与经营活动有关的现金         53,511,763.98                         4,570,485.62
    经营活动现金流入小计                     142,807,089.56                        58,280,435.75
    购买商品、接受劳务支付的现金        156,882,149.70                        36,063,319.10
    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
                                          11,030,521.39                         9,241,552.49金
    支付的各项税费                        5,891,819.63                         1,335,303.43
    支付其他与经营活动有关的现金         22,153,674.45                        19,035,101.73
    经营活动现金流出小计                     195,958,165.17                        65,675,276.75
    经营活动产生的现金流量净额               -53,151,075.61                        -7,394,841.00二、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               161,994.00
    处置固定资产、无形资产和其他
                                           5,928,250.00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                       6,090,244.00
    购建固定资产、无形资产和其他
                                           4,849,442.40                         6,907,549.68长期资产支付的现金
    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                  0.00                       200,000,000.00
    投资活动现金流出小计                       4,849,442.40                       206,907,549.68
    投资活动产生的现金流量净额                 1,240,801.60                      -206,907,549.68三、筹资活动产生的现金流量:
    吸收投资收到的现金
                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
       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                        199,908,659.09                        235,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金               84,000,000.00                         37,500,000.00
    筹资活动现金流入小计                             283,908,659.09                        272,500,000.00
       偿还债务支付的现金                        121,000,000.00                         50,000,000.00
       分配股利、利润或偿付利息支付
                                                  13,949,021.27                          6,300,113.67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               62,791,759.58                         91,627,925.00
    筹资活动现金流出小计                             197,740,780.85                        147,928,038.67
    筹资活动产生的现金流量净额                        86,167,878.24                        124,571,961.33四、汇率变动对现金及现金等价物的
                                                     -54,985.98                            -63,137.08影响
    五、现金及现金等价物净增加额                      34,202,618.25                        -89,793,566.43
       加:期初现金及现金等价物余额               74,764,663.71                        100,027,962.67
    六、期末现金及现金等价物余额                     108,967,281.96                         10,234,396.246、母公司现金流量表
                                                                                            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               79,622,714.81                         47,521,225.86
       收到的税费返还                              2,048,339.40                          4,331,845.31
       收到其他与经营活动有关的现金                2,173,661.84                          3,403,751.88
    经营活动现金流入小计                              83,844,716.05                         55,256,823.05
       购买商品、接受劳务支付的现金               62,800,743.67                         45,679,314.66
       支付给职工以及为职工支付的现
                                                   5,592,296.07                          5,188,155.76金
       支付的各项税费                              4,584,664.19                           468,066.71
       支付其他与经营活动有关的现金                9,493,065.12                         10,883,656.37
    经营活动现金流出小计                              82,470,769.05                         62,219,193.50
    经营活动产生的现金流量净额                         1,373,947.00                         -6,962,370.45
                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文二、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               161,994.00
       处置固定资产、无形资产和其他
                                             5,928,250.00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                         6,090,244.00
       购建固定资产、无形资产和其他
                                              232,570.00                             72,396.05长期资产支付的现金
       投资支付的现金                                                           201,963,490.00
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金
    投资活动现金流出小计                          232,570.00                        202,035,886.05
    投资活动产生的现金流量净额                   5,857,674.00                      -202,035,886.05三、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                  159,908,659.09                       235,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金         44,000,000.00                        36,500,000.00
    筹资活动现金流入小计                       203,908,659.09                       271,500,000.00
       偿还债务支付的现金                  111,000,000.00                        50,000,000.00
       分配股利、利润或偿付利息支付
                                            11,246,840.72                         4,580,708.67的现金
       支付其他与筹资活动有关的现金         48,791,759.58                       102,607,925.00
    筹资活动现金流出小计                       171,038,600.30                       157,188,633.67
    筹资活动产生的现金流量净额                  32,870,058.79                       114,311,366.33四、汇率变动对现金及现金等价物的
                                               -55,528.40                           -41,127.07影响
    五、现金及现金等价物净增加额                40,046,151.39                       -94,728,017.24
       加:期初现金及现金等价物余额         60,736,523.55                        97,532,456.19
    六、期末现金及现金等价物余额               100,782,674.94                         2,804,438.95
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文7、合并所有者权益变动表本期金额
                                                                                                                   单位: 元
                                                                    本期金额
                                                 归属于母公司所有者权益
             项目            实收资                                                                    少数股东 所有者权
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                         其他        权益       益合计
                                        积      股     备      积      险准备    利润
                             股本)
                             129,533 83,217,5                8,834,9            7,812,80 -158,14 234,353.2 229,475,24一、上年年末余额
                             ,760.00    30.86                  43.24               5.69        8.71            5        4.33
    加:会计政策变更
           前期差错更正
           其他
                             129,533 83,217,5                8,834,9            7,812,80 -158,14 234,353.2 229,475,24二、本年年初余额
                             ,760.00    30.86                  43.24               5.69        8.71            5        4.33
    三、本期增减变动金额(减少                                                      -17,801, 95,209.8 -22,613.5 -17,729,10
    以“-”号填列)                                                                 699.85            6           0        3.49
                                                                                -17,801,               -22,613.5 -17,824,31(一)净利润
                                                                                 699.85                        0        3.35
                                                                                           95,209.8
    (二)其他综合收益                                                                                                 95,209.86
                                                                                                   6
                                                                                -17,801, 95,209.8 -22,613.5 -17,729,10上述(一)和(二)小计
                                                                                 699.85            6           0        3.49(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
                                                                桂林莱茵生物科技股份有限公司 2012 年半年度报告全文本)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
                                129,533 83,217,5                8,834,9            -9,988,8 -62,938. 211,739.7 211,746,14四、本期期末余额
                                ,760.00    30.86                  43.24              94.16        85            5        0.84上年金额
                                                                                                                    单位: 元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目               实收资                                                                  少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                        其他       权益        益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                129,533 83,217,5                8,573,3            5,548,24             240,730.2 227,113,61一、上年年末余额
                                ,760.00    30.86                  42.24                9.49                     5        2.84
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
           前期差错更正
           其他
                                129,533 83,217,5                8,573,3            5,548,24             240,730.2 227,113,61二、本年年初余额
                                ,760.00    30.86                  42.24                9.49                     5        2.84
    三、本期增减变动金额(减少                                      261,601            2,264,55 -158,14                 2,361,631.
                                                                                                        -6,377.00
    以“-”号填列)                                                    .00                6.20      8.71                      49
                                                                                   2,526,15                         2,519,780.
    (一)净利润                                                                                            -6,377.00
                                                                                       7.20                                20
                                                                                              -158,14               -158,148.7(二)其他综合收益
                                                                                                 8.71                         1
                                                                                   2,526,15 -158,14                 2,361,631.
    上述(一)和(二)小计                                                                                  -6,377.00
                                                                                       7.20      8.71                      49(三)所有者投入和减少资本1.所有者投入资本
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文2.股份支付计入所有者权益的金额3.其他
                                                             261,601         -261,60(四)利润分配
                                                                 .00              1.00
                                                             261,601         -261,601.提取盈余公积
                                                                 .00              1.002.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
                            129,533 83,217,5                 8,834,9         7,812,80 -158,14 234,353.2 229,475,24四、本期期末余额
                            ,760.00     30.86                  43.24              5.69      8.71            5        4.338、母公司所有者权益变动表本期金额
                                                                                                                 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
                             129,533,76 85,883,914                     8,834,943.                  39,242,161 263,494,77一、上年年末余额
                                   0.00         .34                            24                          .94       9.52
       加:会计政策变更
           前期差错更正
           其他
                                                               桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                              129,533,76 85,883,914                      8,834,943.           39,242,161 263,494,77二、本年年初余额
                                     0.00        .34                            24                     .94       9.52
    三、本期增减变动金额(减少                                                                     -12,158,89 -12,158,89
    以“-”号填列)                                                                                    3.95         3.95
                                                                                               -12,158,89 -12,158,89(一)净利润
                                                                                                    3.95         3.95
    (二)其他综合收益                                                                                               0.00
                                                                                               -12,158,89 -12,158,89上述(一)和(二)小计
                                                                                                    3.95         3.95(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
                              129,533,76 85,883,914                      8,834,943.           27,083,267 251,335,88四、本期期末余额
                                     0.00        .34                            24                     .99       5.57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
    一、上年年末余额                129,533,76 85,883,914                    8,573,342.           21,701,583 245,692,59
                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                     0.00        .34                         24                  .25      9.83
       加:会计政策变更
           前期差错更正
           其他
                               129,533,76 85,883,914                  8,573,342.         21,701,583 245,692,59二、本年年初余额
                                     0.00        .34                         24                  .25      9.83
    三、本期增减变动金额(减少以                                                             17,540,578 17,802,179
                                                                     261,601.00
    “-”号填列)                                                                                   .69       .69
                                                                                         17,802,179 17,802,179(一)净利润
                                                                                                 .69       .69
    (二)其他综合收益                                                                                        0.00
                                                                                         17,802,179 17,802,179上述(一)和(二)小计
                                                                                                 .69       .69(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
                                                                                          -261,601.0
    (四)利润分配                                                       261,601.00
                                                                                                  0
                                                                                          -261,601.0
    1.提取盈余公积                                                      261,601.00
                                                                                                  02.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
                               129,533,76 85,883,914                  8,834,943.         39,242,161 263,494,77四、本期期末余额
                                     0.00        .34                         24                  .94      9.52
                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(三)公司基本情况
    本公司前身为桂林莱茵生物制品有限公司,于2000年11月28日成立,注册地为桂林市兴安县兴安镇湘江路,注册资本为人民币150万元,其中秦本军持股60%,姚新德持股40%。
    2004年,经广西壮族自治区人民政府以桂政函(2004)212号文件批准,本公司以截止2004年8月31日的净资产4,197.12万元按1:1的比例折为4,197.12万股普通股,每股面值为1元,名称变更为“桂林莱茵生物科技股份有限公司”。改制后,本公司的股本总额为人民币4,197.12万元,各股东按原持股比例持股,其中秦本军持股40%,姚新德持股25%,杨晓涛持股22%,蒋安明持股10%,李爱琼持股3%。
    2007年,经中国证券监督管理委员会证监发行字[2007]246号文《关于核准桂林莱茵生物科技股份有限公司首次公开发行股票的通知》核准,本公司向社会公开发行人民币普通股(A股)1650万股,每股面值1.00元,每股发行价格9.89元,本公司股票于2007年9月13日在深圳证券交易所挂牌上市,股票代码002166。本公司注册资本变更为64,766,880.00元,已取得(企)4503001107041号企业法人营业执照。
    2010年,股东大会审议通过《2009年度利润分配议案》,以2009年12月31日的总股本64,766,880股为基数,向全体股东按每10股送红股2股,转增8股,并派送现金0.3元(含税)。转送股后,本公司注册资本变更为129,533,760.00元,并已取得(企)450300000034708号企业法人营业执照。
    本公司属农产品加工行业,主要的经营业务包括:植物制品、农副土特产品生产销售、自营进出口;保健食品(莱茵牌伊美胶囊、莱茵牌健能胶囊、莱茵牌清亦康胶囊)的研发、生产、销售及技术转让;护肤用化妆品的研发、销售及技术转让(凡涉及许可证的项目凭许可证在有限期限内经营)。
    本公司的主要产品为甜叶菊、罗汉果、红景天、葡萄籽、越橘等植物提取物。(四)公司主要会计政策、会计估计和前期差错更正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》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。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
    本公司采用公历年为会计年度,即自每年一月一日至十二月三十一日为一个会计年度。4、记账本位币
    本公司以人民币为记账本位币。境外子公司的记账本位币
    境外子公司以其经营所处的主要经济环境中的货币为记账本位币,编制财务报表时折算为人民币。
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文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,本公司采用权益法进行会计处理。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。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。
    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。(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,本公司采用购买法进行会计处理。合并成本为本公司在购买日为进行企业合并支付的现金和非现金资产、发行或承担的债务以及发行的权益性证券的公允价值。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。本公司对购买方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,商誉形成后,按规定对其进行减值测试,对于可收回金额低于账面价值部分,计提减值准备;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。
    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
    本公司将能够实施控制的全部子公司纳入合并范围。
    子公司采取的会计政策与母公司不一致时,按照母公司的会计政策调整后再进行合并。
    同一控制下企业合并取得的子公司采用权益结合法处理,合并利润表和合并现金流量表均包括被合并的子公司自合并当期期初至报告期末的收入、费用、利润和现金流量。
    非同一控制下的企业合并取得的子公司采用购买法进行会计处理,合并利润表和合并现金流量表包括被合并的子公司自合并日至报告期末的收入、费用、利润和现金流量。
    子公司少数股东分担的当期亏损超过了少数股东在子公司所有者权益中所享有的份额,其余额应当分别下列情况进行处理:
    a.公司章程或协议规定少数股东有义务承担,并且少数股东有能力予以弥补的,该项余额冲减少数股东权益;
    b.公司章程或协议未规定少数股东有义务承担的,该项余额冲减母公司的所有者权益。该子公司以后期间实现的利润,在弥补了由母公司所有者权益所承担的属于少数股东的损失之前,全部归属于母公司的所有者权益。(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7、现金及现金等价物的确定标准
    本公司的现金是指:库存现金、银行存款及其他货币资金;现金等价物是指:持有的期限短、流动性强、易于转换为已知金额的现金、价值变动风险很小的投资。
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文8、外币业务和外币报表折算(1)外币业务
    外币交易在初始确认时,采用交易发生日的即期汇率将外币金额折算为记账本位币金额。(2)外币财务报表的折算
    在资产负债表日,对外币货币性项目,采用资产负债表日即期汇率折算,因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,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,不改变其记账本位币金额。9、金融工具(1)金融工具的分类
    金融工具包括金融资产、金融负债和权益工具。
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债(和直接指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债);持有至到期投资; 应收款项;可供出售金融资产;其他金融负债等。(2)金融工具的确认依据和计量方法
    A、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)
    交易性金融资产按照取得时的公允价值作为初始确认金额,相关的交易费用在发生时计入当期损益。
    在资产负债表日,交易性金融资产按照公允价值进行后续计量且不扣除将来处置该金融资产时可能发生的交易费用,交易性金融资产的公允价值变动计入当期损益。
    B、持有至到期投资
    对于持有至到期投资,本公司按照取得时的公允价值进行初始计量,相关的交易费用计入初始确认金额。采用实际利率法,按摊余成本进行后续计量。
    年末,按照金融资产的实际利率折现计算预计未来现金流量现值,如未来现金流量现值小于金融资产的账面价值,则将减记金融资产的账面价值至预计未来现金流量(不包括尚未发生的未来信用损失)现值,减记的金额确认为资产减值损失,计入当期损益。当有客观证据表明持有至到期的投资的价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    C、应收款项
    公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、其他应收款、预付账款、长期应收款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    D、可供出售金融资产
    对于可供出售金融资产,本公司按照取得时的公允价值进行初始计量,相关的交易费用计入初始确认金额。
    在活跃市场有报价且其公允价值能够持续可靠计量的可供出售金融资产采用公允价值进行后续计量;在活跃市场中没
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本进行后续计量。
    可供出售金融资产公允价值变动形成的利得或损失,除减值损失和外币货币性金融资产形成的汇兑差额外,直接计入所有者权益,在该金融资产终止确认时转出,转入当期损益。
    在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益。资产减值损失一经确认,在以后会计期间不得转回。
    可供出售金融资产发生减值时,原直接计入所有者权益的因公允价值下降形成的累计损失,应当予以转出,计入当期损益。对于已确认减值损失的可供出售债务工具,在随后的会计期间公允价值已上升且客观上与确认原减值损失确认后发生的事项有关的,原确认的减值损失予以转回,计入当期损益。可供出售权益工具投资发生的减值损失,不得通过损益转回。
    E、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:
    A、所转移金融资产的账面价值;
    B、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:
    a、终止确认部分的账面价值;
    b、终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。
                                                              桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(6)金融资产(不含应收款项)减值准备计提
       A、可供出售金融资产的减值准备:
       期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
       B、持有至到期投资的减值准备:
       持有至到期投资在资产负债表日按预计未来现金流现值低于期末账面价值的差额计提减值准备。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据
       金融资产转移是指将金融资产让与或交付给该金融资产发行方以外的另一方(转入方)。
       本公司已将金融资产所有权上几乎所有的风险和报酬转移各转入方的,终止确认该金融资产,收到的对价与所转移金融资产账面价值的差额确认为当期损益,同时将原在所有者权益中确认的金融资产累计利得或损失转入当期损益;保留了金融资产所有权上几乎所有的风险和报酬的,不终止确认该金融资产。
       本公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:放弃了对该金融资产控制的,按终止确认的原则处理;未放弃对该金融资产控制的,按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                             应收账款金额在 50 万元及以上,其他应收款金额在 5 万单项金额重大的判断依据或金额标准
                                                             元及以上的应收款项。
                                                             单独进行减值测试,根据其未来可回收金额低于其账面价单项金额重大并单项计提坏账准备的计提方法
                                                             值的差额,确认减值损失,计提坏账准备。(2)按组合计提坏账准备的应收款项
                               按组合计提坏账准备的计
            组合名称                                                         确定组合的依据
                                         提方法
    组合 1:以账龄作为风险特征的                            对单项金额重大单独测试未发生减值的应收款项会同单项金
                               账龄分析法
    组合                                                    额不重大的应收款项,本公司以账龄作为信用风险特征组合。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)                                            1%                                            1%
    1-2 年                                                        5%                                            5%
                                                          桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    2-3 年                                                   10%                                          10%
    3 年以上                                                  50%                                          50%3-4 年4-5 年5 年以上组合中,采用余额百分比法计提坏账准备的:□ 适用 □ 不适用组合中,采用其他方法计提坏账准备的:□ 适用 □ 不适用(3)单项金额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:对单项金额不重大但个别信用风险特征明显不同,已有客观证据表明其发生了减值的应收款项,按账龄分析法计提的坏账准备不能反映实际情况,本公司单独进行减值测试。坏账准备的计提方法:个别认定法。11、存货(1)存货的分类
    存货的分类为:原材料、包装物、在产品、自制半成品、库存商品、受托加工材料、低值易耗品和委托加工物资等。(2)发出存货的计价方法□ 先进先出法 √ 加权平均法 □ 个别认定法 □ 其他(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
    年末,存货按成本与可变现净值孰低计价。如果由于存货毁损、全部或部分陈旧过时或销售价格低于成本等原因,使存货成本高于可变现净值的,按可变现净值低于成本(按分类)的差额计提存货跌价损失准备。可变现净值按正常经营过程中,以估计售价减去估计至完工成本及销售所必须的费用的价值确定。为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算。本公司持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    以前减记存货价值的影响因素已经消失的,在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。(4)存货的盘存制度√ 永续盘存制 □ 定期盘存制 □ 其他
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法12、长期股权投资(1)初始投资成本确定
       报告期内同一控制下的企业合并形成的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。为企业合并发生的直接相关费用计入当期损益。
       报告期内非同一控制下的企业合并形成的长期股权投资,合并成本为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。因企业合并发生的直接相关费用计入合并成本。(2)后续计量及损益确认
       本公司能够对被投资单位实施控制的长期股权投资,和对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资采用成本法核算。
       本公司对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。确认被投资单位发生的净亏损,以长期股权投资的账面价值以及实质上构成对被投资单位净投资的长期权益减记至零为限,本公司负有承担额外损失义务的除外。
       长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额应当计入当期损益,同时调整长期股权投资的成本。
       在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位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。(3)确定对被投资单位具有共同控制、重大影响的依据
       共同控制,按照合同约定对某项经济活动共有的控制,与该项经济活动相关的重要财务和生产经营决策需要分享控制权的投资方一致同意时存在。
       重大影响,对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。(4)减值测试方法及减值准备计提方法
       年末对长期投资进行逐项检查,如果被投资单位的市价持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于投资的账面价值,按其可收回金额低于账面价值的差额单项计提减值准备。可收回金额根据资产的公允价值减去处置费
                                                          桂林莱茵生物科技股份有限公司 2012 年半年度报告全文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。资产减值损失一经确认,在以后会计期间不得转回。本报告期未计提长期投资减值准备。13、投资性房地产
    投资性房地产,是指为赚取租金或资本增值,或两者兼有而持有的房地产。
    (1)投资性房地产按照成本进行初始计量:
    a.外购投资性房地产的成本,包括购买价款、相关税费和可直接归属于该资产的其他支出。
    b.自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    c.以其他方式取得的投资性房地产的成本,按照相关会计准则的规定确定。
    (2)后续计量
    与投资性房地产有关的后续支出,如与该投资性房地产有关的经济利益很可能流入企业且该投资性房地产的成本能够可靠地计量,则计入投资性房地产成本;否则在发生时计入当期损益。
    公司在资产负债表日采用成本模式对投资性房地产进行后续计量。
    (3)折旧及减值准备
    比照本附注(14)固定资产的折旧和减值准备执行。14、固定资产(1)固定资产确认条件
    本公司将为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的资产确认为固定资产。(2)融资租入固定资产的认定依据、计价方法
    如果与某项租入固定资产有关的全部风险和报酬实质上已经转移,本公司认定为融资租赁。融资租入固定资产需按租赁开始日租赁资产的公允价值与最低租赁付款额现值两者中的较低者,加上可直接归属于租赁项目的初始直接费用,作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。未确认融资费用采用实际利率法在租赁期内分摊。融资租入固定资产采用与自有固定资产相一致的折旧政策计提租赁资产折旧。(3)各类固定资产的折旧方法
            类别                    折旧年限(年)        残值率(%)                   年折旧率(%)
    房屋及建筑物                   10-35                 5%                      2.71-9.5
    机器设备                       10                    5%                      9.5
    电子设备                       10                    5%                      9.5
    运输设备                       5                     5%                      19其他设备
    融资租入固定资产:                        --                     --                          --其中:房屋及建筑物
                                                          桂林莱茵生物科技股份有限公司 2012 年半年度报告全文机器设备电子设备运输设备其他设备(4)固定资产的减值测试方法、减值准备计提方法
    年末,逐项检查预计的使用年限和净残值率,若与原先预计有差异,则做调整。由于市价持续下跌或技术落后、设备陈旧、损坏、长期闲置等原因,导致固定资产可收回金额低于账面价值的,按单项预计可收回金额,并按其与账面价值的差额提取减值准备。资产减值损失一经确认,在以后会计期间不转回。本报告期未计提固定资产减值准备。若固定资产处于闲置状态,并且通过使用或处置不能产生经济利益,则停止折旧和计提减值,同时调整预计净残值。(5)其他说明
    无。15、在建工程(1)在建工程的类别
    在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点
    在建工程按为工程所发生的直接建筑、安装成本及所借入款的实际承担的利息支出、汇兑损益核算反映工程成本。本年度已将相关工程应承担的利息资本化,以所购建的固定资产达到预定可使用状态作为在建工程结转为固定资产的时点。(3)在建工程的减值测试方法、减值准备计提方法
    年末,对在建工程进行全面检查,按该项工程可收回金额低于其账面价值的差额计提减值准备,计入当期损益。资产减值损失一经确认,在以后会计期间不转回。16、借款费用(1)借款费用资本化的确认原则
    借款初始取得时按成本入账,取得后采用实际利率法,以摊余成本计量。借款费用应同时满足在资产支出已经发生、借款费用已经发生以及为使资产达到预定可使用状态所必要的购建活动已经开始的条件下才允许资本化。除此之外,借款费用确认为当期费用。
    为购建或者生产符合资本化条件的资产而借入专门借款的,应当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的投资收益后的金额确定为应予以资本化的费用。
    为购建或者生产符合资本化条件的资产而占用了一般借款的,企业应当根据累计资产支出超过专门借款部分的资产支
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文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。资本化率应当根据一般借款加权平均利率计算确定。按照至当年末止购建符合资本化条件资产的累计支出加权平均数与资本化率的乘积并以不超过实际发生的利息进行。(2)借款费用资本化期间
       A、借款费用同时满足下列条件的,开始资本化:
       a、资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
       b、借款费用已经发生;
       c、为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
       B、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。在符合资本化条件的资产达到预定可使用或者可销售状态之后所发生的借款费用,在发生时根据其发生额确认为费用,计入当期损益。(3)暂停资本化期间
       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且中断时间连续超过3个月的,暂停借款费用的资本化。如果属于正常中断的,相关借款费用继续资本化。在中断期间发生的借款费用确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。(4)借款费用资本化金额的计算方法
        为购建或者生产符合资本化条件的资产而借入专门借款的,应当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的投资收益后的金额,确定应予以资本化的利息金额。为购建或者生产符合资本化条件的资产而占用了一般借款的,企业应当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。资本化率应当根据一般借款加权平均利率计算确定。利息资本化金额,不超过当期相关借款实际发生的利息金额。17、生物资产无。18、油气资产无。19、无形资产(1)无形资产的计价方法
        无形资产按实际支付的金额或确定的价值入账。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除按照规定应予资本化的以外,应当在信用期间内计入当期损益。
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(2)使用寿命有限的无形资产的使用寿命估计情况
        使用寿命有限的无形资产,以其成本扣除预计残值后的金额,在预计的使用年限内采用直线法进行摊销。使用寿命不确定的无形资产不进行摊销。
             项目                   预计使用寿命                                 依据
    土地使用权                  50 年
    专利及专利特许权            10 年(3)使用寿命不确定的无形资产的判断依据无法预见无形资产为公司带来未来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(4)无形资产减值准备的计提
        年末,逐项检查无形资产,对于已被其他新技术所代替,使其为企业创造经济利益受到更大不利影响的或因市值大幅度下跌,在剩余摊销期内不会恢复的无形资产,按单项预计可收回金额,并按其低于账面价值的差额计提减值准备。资产减值损失一经确认,在以后会计期间不转回。本报告期未计提无形资产减值准备。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
        在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等的支出为开发阶段支出。除满足下列条件的开发阶段支出确认为无形资产外,其余确认为费用:
        a.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;
        b.具有完成该无形资产并使用或出售的意图;
        c.无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,应当证明其有用性;
        d.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;
        e.归属于该无形资产开发阶段的支出能够可靠地计量。(6)内部研究开发项目支出的核算
        研究阶段的支出在发生时计入当期费用。20、长期待摊费用摊销方法
       A、长期待摊费用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。B、长期待摊费用在取得时按照实际成本计价,开办费在发生时计入当期损益;经营性租赁固定资产的装修费用在自生产经营之日起5年内平均摊销,其他长期待摊费用按项目的受益期平均摊销。对于在以后会计期间已无法带来预期经济利益的长期待摊费用,本公司对其尚未摊销的摊余价值全部转入当期损益。21、附回购条件的资产转让无。
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文22、预计负债(1)预计负债的确认标准
    本公司将同时符合以下条件与或有事项相关的义务确认为负债:该义务是企业承担的现时义务;履行该义务很可能导致经济利益流出企业;该义务的金额能够可靠地计量。
    待执行合同变成亏损合同的,该亏损合同产生的义务满足上述条件的,确认为预计负债。
    本公司承担的其他义务(如承担超额亏损、重组义务、弃置费用等)满足上述条件,确认为预计负债。(2)预计负债的计量方法
    A、本公司预计负债按照履行相关现实义务所需支出的最佳估计数进行初始计量;
    B、本公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。对于货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数;
    C、本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,同时对该项单独核算的资产确认的补偿金额不超过对应的预计负债的账面金额。23、股份支付及权益工具(1)股份支付的种类(2)权益工具公允价值的确定方法(3)确认可行权权益工具最佳估计的依据(4)实施、修改、终止股份支付计划的相关会计处理24、回购本公司股份25、收入(1)销售商品收入确认时间的具体判断标准
    企业已将商品所有权上的主要风险和报酬转移给购货方;企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量。(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企业;收入的金额能够可靠地计量。
    本公司分别下列情况确定让渡资产使用权收入金额:
    a.利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    b.使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(3)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
    对在同一会计年度内开始并完成的劳务,于完成劳务时确认收入;如果劳务的开始和完成分属不同的会计年度,则在提供劳务交易的结果能够可靠估计的情况下,于期末按完工百分比法确认相关的劳务收入。26、政府补助(1)类型
    政府补助的类型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
    本公司对发生的政府补助采用收益法中总额法核算,通过“其他应收款”、“营业外收入”和“递延收益”核算。
    A、与收益相关的政府补助,按照固定定额标准取得的,按应收金额确认为营业外收入,否则按实际收到的金额确认为营业外收入。
    B、与资产相关的政府补助,在实际收到款项时,按照实际收到的金额,确认资产(银行存款)和递延收益;将政府补助用于资产的构建时,通过“在建工程”、“研发支出”等科目归集,资产完成后转为固定资产或无形资产;从资产可供使用时起,按照预计使用期限,将递延收益在使用期限内平均分摊转入当期损益。
    C、政府补助为非货币性资产的,先同时确认一项资产和递延收益,再在资产使用寿命内平均分摊递延收益,计入当期收益;以名义金额计量的政府补助,在取得时计入当期损益。27、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
    确认递延所得税资产时,其暂时性差异在可预见的未来能够转回的判断依据为: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。(2)确认递延所得税负债的依据
    除下列情况产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:
    a、商誉的初始确认;
    b、同时满足具有下列特征的交易中产生的资产或负债的初始确认:
    1/ 该项交易不是企业合并;
    2/ 交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    c、本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:
    1/ 投资企业能够控制暂时性差异的转回的时间;
    2/ 暂时性差异在可预见的未来很可能不会转回。28、经营租赁、融资租赁(1)经营租赁会计处理
                                                    桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(2)融资租赁会计处理29、持有待售资产(1)持有待售资产确认标准(2)持有待售资产的会计处理方法30、资产证券化业务31、套期会计32、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 □ 不适用(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否 □ 不适用(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否 □ 不适用33、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否 □ 不适用(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 □ 不适用(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 □ 不适用
                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文34、其他主要会计政策、会计估计和财务报表编制方法
    所得税费用的核算方法
    本公司所得税才用资产负债表债务法的会计处理方法
    (1)所得税包括以本公司应纳税所得额为基础的各种境内税额。
    (2)在取得资产、承担负债时,本公司按照国家税法规定确定相关资产、负债的计税基础。如果资产的账面价值大于其计税基础或者负债的账面价值小于其计税基础,则将此差异作为应纳税暂时性差异;如果资产的账面价值小于其计税基础或者负债的账面价值大于其计税基础,则将此差异作为可抵扣暂时性差异。
    (3)除下列交易中产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:
    ①商誉的初始确认;
    ②同时具有下列特征的交易中产生的资产或负债的初始确认:
    A、本项交易不是企业合并;
    B、交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    除非本公司能够控制与子公司、联营企业及合营企业的投资相关的应纳税暂时性差异转回的时间以及本暂时性差异在可预见的未来很可能不会转回,本公司将确认其产生的递延所得税负债。
    (4)本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产,但不确认同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产:
    ①本项交易不是企业合并;
    ②交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。
    资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,本公司将确认以前期间未确认的递延所得税资产。
    若与子公司、联营企业及合营企业投资相关的可抵扣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,本公司将确认与此差异相应的递延所得税资产。
    (5)资产负债表日,本公司按照税法规定计算的预期应交纳(或返还)的所得税金额计量当期和以前期间形成的当期所得税负债(或资产);按照预期收回本资产或清偿本负债期间的适用税率计量递延所得税资产和递延所得税负债。
    如果适用税率发生变化,本公司对已确认的递延所得税资产和递延所得税负债将进行重新计量。除直接在所有者权益中确认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以外,本公司将税率变化产生的影响数计入变化当期的所得税费用。
    在每个资产负债表日,本公司将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,减记的金额应当转回。
    (6)本公司将除企业合并及直接在所有者权益中确认的交易或者事项外的当期所得税和递延所得税作为计入利润表的所得税费用或收益。
    利润分配方法
    (1)公司缴纳所得税后的利润,应按以下顺序分配:
    A、 弥补亏损;
    B、 按弥补亏损后的利润10%提取法定公积金;
    C、提取任意公积金;
    D、 分配普通股股利。
    (2)盈余公积金:
    法定公积金累计额为公司注册资本的百分之五十以上时,可不再提取。公司在提取法定公积金后,是否提取任意公积金由股东大会决定。公司不在弥补亏损和提取法定公积金之前向股东分配利润。
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(五)税项1、公司主要税种和税率
                  税   种                              计税依据                            税率
    增值税                                  流转税额                              17%消费税营业税
    城市维护建设税                          按应缴流转税计缴                      5%
    企业所得税                              应纳税所得额                          15%
    教育费附加                              按应缴流转税计缴                      4%
    地方教育费附加                          按应缴流转税计缴                      1%各分公司、分厂执行的所得税税率
                   公司名称                                          2012年度
    桂林莱茵药业有限公司                                                    25%
    桂林莱茵生物技术有限公司                                                25%
    桂林莱茵投资有限公司                                                    25%
    桂林锦汇投资有限公司                                                    25%
    兴安县元兴投资有限公司                                                  25%
    LAYN USA. INC                                 州税:8.84%,联邦税:累进税率
                                              利润总额< =$5万,15%
                                              $5万<利润总额< =$7.5万,25%
                                              $7.55万<利润总额< =$10万,34%
                                              利润总额>$10万,39%2、税收优惠及批文
       2012年3月,公司通过高新技术企业复审,取得证书(编号:GF201145000028),发证时间为2011年10月31日,有效期3年,公司享受按高新技术企业优惠税率征收企业所得税,即所得税税率为15%。3、其他说明无。(六)企业合并及合并财务报表企业合并及合并财务报表的总体说明:1、子公司情况
                                                                                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(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
                                                                                                                                                                         数股东分担
                                                                                                     实质上构成                                             少数股东权
                                                                                                                                                                         的本期亏损
                                                                                     期末实际投 对子公司净 持股比例 表决权比例 是否合并报 少数股东权 益中用于冲
    子公司全称 子公司类型     注册地      业务性质    注册资本       币种    经营范围                                                                                        超过少数股
                                                                                        资额         投资的其他   (%)     (%)        表         益          减少数股东
                                                                                                                                                                         东在该子公
                                                                                                      项目余额                                              损益的金额
                                                                                                                                                                         司年初所有
                                                                                                                                                                         者权益中所
                                                                                                                                                                         享有份额后
                                                                                                                                                                           的余额
                                                                        植物提取物
                                                                        的研发、生
                                                                        产及销售,
                                                                        食品添加剂
                                                                        (甜菊糖
    桂林莱茵生                                                              甙、罗汉果
                        临桂县临桂               156,000,000                         156,000,000 156,000,000
    物技术有限 全资子公司                生产销售                  CNY      甙)研发、                                 100%    100% 是                   0.00         0.00         0.00
                        镇西城南路                       .00                                   .00          .00
    公司                                                                    生产及销
                                                                        售,农副土
                                                                        特产品开
                                                                        发、生产及
                                                                        销售,自营
                                                                        进出口
                                                                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                                                  对房地产、
                                                                  市场、公路、
                                                                  城建、制造
                                                                  业、矿业、
                                                                  资产管理
                          临桂县临桂
    桂林莱茵投                                    300,000,000         业、物业服 300,000,000 300,000,000
             全资子公司 镇秧塘工业 投资                     CNY                                            100%   100% 是                0.00       0.00       0.00
    资有限公司                                            .00         务业、宾馆、            .00        .00
                          园
                                                                  医院、学校、
                                                                  旅游景区、
                                                                  企业项目、
                                                                  园林项目的
                                                                  投资
                          20411 SW
                          Birch ST                                MFG of
    LAYN USA                  #320                1,000,000.0         Medicinals
             全资子公司                销售                 USD                  423,956.05 423,956.05     100%   100% 是                0.00       0.00       0.00
    INC                       Newport                      0          &
                          Beach,CA                                Botanicals
                          92600
                                                                  对土地、房
                                                                  地产项目、
                                                                  基础设施建
    兴安县元兴                兴安县兴安                              设及配套项
                                              10,000,000.                        10,000,000. 10,000,000.
    投资有限公 全资子公司 镇湘江路         投资                 CNY   目、物流项                               100%   100% 是                0.00       0.00       0.00
                                                      00                                  00         00
    司                        18 号                                   目的投资;
                                                                  建材、农副
                                                                  土特产的批
                                                                  发、零售通过设立或投资等方式取得的子公司的其他说明:无。
                                                                       桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(2)通过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                     币种              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
                                                   颗粒剂
                                                   (含中
    桂林莱                                             药前处
                 桂林市
    茵药业                    生产销 6,000,0           理和提 5,400,0 5,400,0                                234,35 365,64
         控股    兴安县                     CNY                                   90%      90% 是                            0.00
    有限公                    售        00.00          取)、片    00.00    00.00                              3.25     6.75
                 湘江路
    司                                                 剂生
                                                   产、销
                                                   售通过同一控制下企业合并取得的子公司的其他说明:无。(3)通过非同一控制下企业合并取得的子公司
                                                                                                                         单位: 元
                                                                                                                           从母公
                                                                       实质上                                     少数股
                                                                                                                           司所有
                                                                       构成对                                     东权益
                                                                                                                           者权益
                                                              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            冲减子
                 注册地                     币种              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            公司少
                                                               额      的其他             (%)                     数股东
                                                                                                                           数股东
                                                                       项目余                                     损益的
                                                                                                                           分担的
                                                                         额                                       金额
                                                                                                                           本期亏
                                                          桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                                                                                    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: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不适用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:不适用3、合并范围发生变更的说明不适用。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不适用。5、报告期内发生的同一控制下企业合并不适用。6、报告期内发生的非同一控制下企业合并不适用。7、报告期内出售丧失控制权的股权而减少子公司不适用。
                                                                 桂林莱茵生物科技股份有限公司 2012 年半年度报告全文8、报告期内发生的反向购买不适用。9、本报告期发生的吸收合不适用。10、境外经营实体主要报表项目的折算汇率资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算或与交易发生日即期汇率近似的汇率折算。按照上述规定折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。(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:                         --                --        127,070.45         --            --            94,972.97
    人民币                        --                --            72,869.79      --            --            25,123.52
    USD                                8,569.41 6.3249            54,200.66      11,085.63     6.3009        69,849.45
    银行存款:                    --                --     108,840,211.51        --            --         66,269,690.74
    人民币                        --                --     105,775,769.68        --            --         65,674,503.35
    USD                           484,504.27 6.3249          3,064,441.04        94,460.32     6.3009       595,185.02
    EUR                                   0.10     7.871               0.79           0.29     8.1724                2.37
    其他货币资金:                --                --                 0.00      --            --          8,400,000.00
    人民币                        --                --                 0.00      --            --          8,400,000.00
    合计                          --                --     108,967,281.96        --            --         74,764,663.71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、交易性金融资产不适用。
                                                                    桂林莱茵生物科技股份有限公司 2012 年半年度报告全文3、应收票据不适用。4、应收股利不适用。说明:无。5、应收利息(1)应收利息
                                                                                                                      单位: 元
           项目              期初数                   本期增加                  本期减少                     期末数
    应收利息                         6,695,861.11               348,833.34                       0.00                   7,044,694.45
       合     计                 6,695,861.11               348,833.34                       0.00                   7,044,694.45(2)逾期利息不适用。(3)应收利息的说明无。6、应收账款(1)应收账款按种类披露
                                                                                                                      单位: 元
                                            期末数                                                期初数
           种类                账面余额                 坏账准备                 账面余额                  坏账准备
                          金额        比例(%)        金额        比例(%)      金额      比例(%)       金额           比例(%)单项金额重大并单项计
                               0.00                     0.00                     0.00                        0.00提坏账准备的应收账款按组合计提坏账准备的应收账款
    按账龄组合计提坏账准   75,349,326.               3,468,325.5                56,045,07
                                          100%                       4.6%                   100% 2,696,904.08             4.81%
    备的应收账款                     75                         0                    3.03
    组合小计               75,349,326.        100% 3,468,325.5           4.6% 56,045,07         100% 2,696,904.08             4.81%
                                                                       桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                 75                          0                       3.03单项金额虽不重大但单
    项计提坏账准备的应收            0.00                      0.00                       0.00                         0.00账款
                       75,349,326.                  3,468,325.5                 56,045,07
    合计                                      --                           --                       --       2,696,904.08           --
                                 75                          0                       3.03应收账款种类的说明:无。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               62,431,908.45       82.86%                  624,304.06       42,616,445.89        76.04%           426,149.41
    1 年以内小计           62,431,908.45       82.86%                  624,304.06       42,616,445.89        76.04%           426,149.41
    1至2年                  6,240,949.11           8.28%               312,047.46        8,635,042.81        15.41%           431,752.14
    2至3年                  2,015,651.53           2.68%               201,565.15        1,394,474.09         2.49%           139,447.41
    3 年以上                4,660,817.66           6.19%          2,330,408.83           3,399,110.24         6.06%          1,699,555.123至4年4至5年5 年以上
    合计                   75,349,326.75           --             3,468,325.50          56,045,073.03        --              2,696,904.08组合中,采用余额百分比法计提坏账准备的应收账款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)本报告期转回或收回的应收账款情况不适用。单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明:无。
                                                                桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(3)本报告期实际核销的应收账款情况不适用。应收账款核销说明:无。(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)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
                                                                                                              (%)
    客户 1               无关联关系                          20,298,827.81 1 年以内                                      26.94%
    客户 2               无关联关系                          15,430,858.53 1 年以内                                      20.48%
    客户 3               无关联关系                           6,597,740.37 1-3 年以内                                     8.76%
    客户 4               无关联关系                           4,959,787.98 1-3 年以内                                     6.58%
    客户 5               无关联关系                           3,080,024.42 1 年以内                                       4.09%
           合计                 --                       50,367,239.11              --                               66.85%(6)应收关联方账款情况不适用。(7)终止确认的应收款项情况不适用。(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额不适用。7、其他应收款(1)其他应收款按种类披露
                                                                                                                    单位: 元
                                         期末数                                               期初数
           种类            账面余额                 坏账准备                账面余额                     坏账准备
                         金额        比例(%)      金额      比例(%)      金额            比例(%)       金额         比例(%)
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文单项金额重大并单项计
                         48,520,531.0                                   48,520,531.0
    提坏账准备的其他应收                    74.74%          0.00                                 81.41%             0.00
                                   0                                               0款按组合计提坏账准备的其他应收款
    按账龄组合计提坏账准 16,399,630.6                                       11,062,617.6
                                        25.26%    683,129.60    4.17%                        18.56%       555,519.20           5%
    备的其他应收款                     9                                               2
                         16,399,630.6                                   11,062,617.6
    组合小计                                25.26%    683,129.60    4.17%                        18.56%       555,519.20           5%
                                   9                                               2单项金额虽不重大但单
    项计提坏账准备的其他             0.00                   0.00                18,365.00        0.03%         18,365.00      100%应收款
                         64,920,161.6                                   59,601,513.6
    合计                                      --      683,129.60    --                           --           573,884.20      --
                                   9                                               2其他应收款种类的说明:无。期末单项金额重大并单项计提坏账准备的其他应收款:√ 适用 □ 不适用
                                                                                                                       单位: 元
    其他应收款内容            账面余额                坏账金额                  计提比例                       理由
                                                                                                       2011 年 12 月 28 日,公
                                                                                                       司与兴安县土地储备中
                                                                                                       心签订了《公司兴安县
                                                                                                       湘江路厂区国有土地使
                                                                                                       用权收储协议》,兴安县
                                                                                                       土 地 储 备 中 心 以
                                                                                                       9,852.05 万元作为补偿
                                                                                                       费用对公司兴安厂区土
                                                                                                       地及其附属资产(设备
    兴安县土地储备中心                48,520,531.00                      0.00                         0%
                                                                                                       除外)进行收储。公司
                                                                                                       已收到首期补偿款
                                                                                                       50,000,000.00 元,余款
                                                                                                       48,520,531.00 元,按合
                                                                                                       同规定在完成收储范围
                                                                                                       内首宗土地招拍挂程序
                                                                                                       后 60 日内付清。因此,
                                                                                                       公司没有对该项应收款
                                                                                                       项计提坏账准备。
           合计                   48,520,531.00                      0.00               --                       --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
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                            期末                                              期初
                                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                       12,120,921.69 73.91%            121,213.30     8,748,101.62 79.08%             87,481.05
    1 年以内小计                   12,120,921.69 73.91%            121,213.30     8,748,101.62 79.08%             87,481.05
    1至2年                          2,555,580.00 15.58%            127,779.00      526,757.00    4.76%            26,337.85
    2至3年                          1,068,568.00   6.52%           106,856.80     1,130,448.00 10.22%            113,044.80
    3 年以上                         654,561.00    3.99%           327,280.50      657,311.00    5.94%           328,655.503至4年4至5年5 年以上
    合计                           16,399,630.69    --             683,129.60    11,062,617.62    --             555,519.20组合中,采用余额百分比法计提坏账准备的其他应收款:□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款:□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况不适用。单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明:无。(3)本报告期实际核销的其他应收款情况
                                                                                                              单位: 元
       单位名称     其他应收款性质          核销时间             核销金额         核销原因          是否因关联交易产生昆明慧龙科技有限
                        费用               2012 年 6 月               2,915.00 不能收回             否责任公司广西区食品药品监
                        费用               2012 年 6 月               1,950.00 未取得发票           否督管理局上海塘南不干胶印
                        费用               2012 年 6 月               2,400.00 不能收回             否刷公司
    兴桂环艺雕塑            费用               2012 年 6 月              11,100.00 不能收回             否
                                                                 桂林莱茵生物科技股份有限公司 2012 年半年度报告全文长沙克罗玛医药科
                         费用              2012 年 6 月              5,056.00 不能收回               否技有限公司
         合计             --                    --                  23,421.00             --                  --其他应收款核销说明:以上款项中,前 4 项已全额计提坏账准备。(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(5)金额较大的其他应收款的性质或内容不适用。(6)其他应收款金额前五名单位情况
                                                                                                                   单位: 元
                                                                                                    占其他应收款总额的比
         单位名称         与本公司关系                    金额                     年限
                                                                                                           例(%)
    往来单位 1            无关联关系                          48,520,531.00 1 年以内                                    74.74%
    往来单位 2            无关联关系                           3,000,000.00 1 年以内                                     4.62%
    往来单位 3            无关联关系                           2,000,000.00 1 年以内                                     3.08%
    往来单位 4            无关联关系                           2,000,000.00 1 年以内                                     3.08%
    往来单位 5            无关联关系                           1,800,000.00 1 年以内                                     2.77%
           合计                 --                        57,320,531.00              --                             88.29%(7)其他应收关联方账款情况
                                                                                                                   单位: 元
           单位名称                  与本公司关系                         金额                 占其他应收款总额的比例(%)
    蒋志刚                    公司控股股东的父亲                                     107,600.00                          0.16%
             合计                         --                                     107,600.00                          0.16%(8)终止确认的其他应收款项情况不适用。(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额不适用。
                                                                   桂林莱茵生物科技股份有限公司 2012 年半年度报告全文8、预付款项(1)预付款项按账龄列示
                                                                                                                      单位: 元
                                     期末数                                                    期初数
       账龄
                              金额                        比例(%)                     金额                     比例(%)
    1 年以内                                28,768,464.51         96.85%                             66,704,607.01         98.68%
    1至2年                                    668,596.13             2.25%                             680,934.80           1.00%
    2至3年                                        93,492.60          0.31%                              84,550.00           0.13%
    3 年以上                                  176,135.47             0.59%                             128,306.00           0.19%
    合计                                    29,706,688.71         --                                 67,598,397.81         --预付款项账龄的说明:无。(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                     未结算原因临桂新区城市建设投资
                       无关联关系                           11,500,000.00                           预付款有限公司湖南一建原来景观有限
                       无关联关系                            2,000,000.00                           预付款公司
    李绍明                 无关联关系                            1,296,559.15                           预付款卡特彼勒融资租赁有限
                       无关联关系                            1,168,730.00                           预付款公司陇南永红中药材专业合
                       无关联关系                            1,020,442.78                           预付款作社
    合计                            --                          16,985,731.93          --                            --预付款项主要单位的说明:无。(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况□ 适用 √ 不适用(4)预付款项的说明无。
                                                                        桂林莱茵生物科技股份有限公司 2012 年半年度报告全文9、存货(1)存货分类
                                                                                                                                单位: 元
                                           期末数                                                           期初数
            项目
                          账面余额         跌价准备          账面价值              账面余额             跌价准备            账面价值
    原材料                      7,112,143.20                       7,112,143.20        7,017,367.08                              7,017,367.08
    在产品                     13,790,663.43                     13,790,663.43      301,396,733.45                             301,396,733.45
    库存商品                   69,481,466.75       790,636.94    68,690,829.81       55,028,546.49               790,636.94     54,237,909.55周转材料消耗性生物资产
    自制半成品                 60,493,515.14   1,152,480.26      59,341,034.88       85,735,480.34          1,152,480.26        84,583,000.08
    受托加工材料                   22,229.93                         22,229.93              111,725.88                             111,725.88
    委托加工物资                    9,835.35                             9,835.35             9,835.35                               9,835.35
    开发成本                  284,712,350.78                    284,712,350.78
    工程施工                    6,291,401.52                      6,291,401.52
    合计                      441,913,606.10   1,943,117.20     439,970,488.90      449,299,688.59          1,943,117.20       447,356,571.39(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                     转销原材料在产品
    库存商品                         790,636.94                                                                                   790,636.94周转材料消耗性生物资产
    自制半成品                     1,152,480.26                                                                                  1,152,480.26
    合     计                       1,943,117.20                   0.00                 0.00                      0.00           1,943,117.20(3)存货跌价准备情况
                                                                  本期转回存货跌价准备的原                  本期转回金额占该项存货期
                   项目           计提存货跌价准备的依据
                                                                                   因                                末余额的比例原材料
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文库存商品在产品周转材料消耗性生物资产存货的说明:本报告期未计提存货跌价准备。10、其他流动资产
                                                                                                     单位: 元
                 项目                               期末数                               期初数
    应收出口退税                                                    102,910.83                                0.00
                 合计                                           102,910.83                                0.00其他流动资产说明:无。11、可供出售金融资产(1)可供出售金融资产情况不适用。本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额 0.00 元,该金额占重分类前持有至到期投资总额的比例 0%。可供出售金融资产的说明:无。(2)可供出售金融资产中的长期债权投资不适用。可供出售金融资产的长期债权投资的说明:无。12、持有至到期投资(1)持有至到期投资情况不适用。持有至到期投资的说明:无。
                                                          桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(2)本报告期内出售但尚未到期的持有至到期投资情况不适用。本报告期内出售但尚未到期的持有至到期投资情况说明:无。13、长期应收款不适用。14、对合营企业投资和联营企业投资不适用。合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明:无。15、长期股权投资
                                                                                                                              桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(1)长期股权投资明细情况
                                                                                                                                                                             单位: 元
                                                                                                                          在被投资单位
                                                                                                        在被投资单位
                                                                                      在被投资单位                        持股比例与表                 本期计提减值
    被投资单位      核算方法   初始投资成本    期初余额       增减变动    期末余额                         表决权比例                       减值准备                        本期现金红利
                                                                                       持股比例(%)                        决权比例不一                     准备
                                                                                                            (%)
                                                                                                                            致的说明桂林银行股份
               成本法       24,000,000.00 24,000,000.00               24,000,000.00             1.81%             1.81%                                                           0.00有限公司广西兴安农村
               成本法        2,030,000.00   2,030,000.00               2,030,000.00             1.47%             1.47%                                                     161,994.00合作银行
    合计                --      26,030,000.00 26,030,000.00          0.00 26,030,000.00        --                --                --               0.00              0.00      161,994.00
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(2)向投资企业转移资金的能力受到限制的有关情况不适用。长期股权投资的说明:无。16、投资性房地产(1)按成本计量的投资性房地产□ 适用 √ 不适用(2)按公允价值计量的投资性房地产□ 适用 √ 不适用说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计办结时间:无。17、固定资产(1)固定资产情况
                                                                                                          单位: 元
           项目            期初账面余额                 本期增加                  本期减少          期末账面余额
    一、账面原值合计:          211,782,239.91                         1,603,287.78              0.00    213,385,527.69
    其中:房屋及建筑物           85,398,121.42                          500,000.00                        85,898,121.42
    机器设备                  109,256,140.75                          324,923.09                       109,581,063.84
    运输工具                    7,382,805.18                          690,098.00                         8,072,903.18
    办公及其他设备                9,745,172.56                           88,266.69                         9,833,439.25
             --            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:           46,466,323.93          0.00           7,462,824.18              0.00     53,929,148.11
    其中:房屋及建筑物            3,857,884.37                         1,177,898.16                        5,035,782.53
    机器设备                   35,213,146.56                         5,140,860.54                       40,354,007.10
    运输工具                    3,388,741.17                          369,849.28                         3,758,590.45
    办公及其他设备                4,006,551.83                          774,216.20                         4,780,768.03
             --            期初账面余额                               --                            本期期末余额
    三、固定资产账面净值合计    165,315,915.98                            --                             159,456,379.58
    其中:房屋及建筑物           81,540,237.05                            --                              80,862,338.89
    机器设备                   74,042,994.19                            --                              69,227,056.74
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    运输工具                       3,994,064.01                           --                                 4,314,312.73
    办公及其他设备                   5,738,620.73                           --                                 5,052,671.22
    四、减值准备合计                  529,245.59                            --                                   529,245.59
    其中:房屋及建筑物                                                      --
    机器设备                        529,245.59                            --                                   529,245.59
    运输工具                                                              --
    办公及其他设备                                                          --
    五、固定资产账面价值合计      164,786,670.39                            --                               158,927,133.99
    其中:房屋及建筑物              81,540,237.05                           --                                80,862,338.89
    机器设备                      73,513,748.60                           --                                68,697,811.15
    运输工具                       3,994,064.01                           --                                 4,314,312.73
    办公及其他设备                   5,738,620.73                           --                                 5,052,671.22本期折旧额 7,462,824.18 元;本期由在建工程转入固定资产原价为 0.00 元。(2)暂时闲置的固定资产情况
                                                                                                              单位: 元
       项目            账面原值                 累计折旧          减值准备         账面净值                备注
    房屋及建筑物                                                                                  0.00
                                                                                                     兴安工厂收储后生
    机器设备                   25,807,788.29         19,541,471.99       529,245.59       5,737,070.71
                                                                                                     产设备待处置
    运输工具                                                                                      0.00(3)通过融资租赁租入的固定资产□ 适用 √ 不适用(4)通过经营租赁租出的固定资产□ 适用 √ 不适用(5)期末持有待售的固定资产情况不适用。(6)未办妥产权证书的固定资产情况不适用。固定资产说明:无。
                                                               桂林莱茵生物科技股份有限公司 2012 年半年度报告全文18、在建工程(1)
                                                                                                                    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
    其他零星工程                 100,000.00          0.00        100,000.00           0.00               0.00               0.00
    合计                         100,000.00          0.00        100,000.00           0.00               0.00               0.00(2)重大在建工程项目变动情况不适用。在建工程项目变动情况的说明:无。(3)在建工程减值准备不适用。(4)重大在建工程的工程进度情况不适用。(5)在建工程的说明无。19、工程物资不适用。工程物资的说明:无。20、固定资产清理
                                                                                                                    单位: 元
               项目                    期初账面价值               期末账面价值                     转入清理的原因
                                                                                          兴安工厂收储后生产设备待处
    生产设备                                              0.00                -6,300,000.00
                                                                                          理
    合计                                                  0.00                -6,300,000.00                     --说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况:不适用。
                                                        桂林莱茵生物科技股份有限公司 2012 年半年度报告全文21、生产性生物资产(1)以成本计量□ 适用 √ 不适用(2)以公允价值计量□ 适用 √ 不适用22、油气资产不适用。油气资产的说明:无。23、无形资产(1)无形资产情况
                                                                                                 单位: 元
           项目          期初账面余额       本期增加               本期减少             期末账面余额
    一、账面原值合计            28,163,274.99         85,682.23                     0.00         28,248,957.22
    专利权                         910,385.43         85,682.23                                    996,067.66
    土地使用权                  26,704,223.38                                                    26,704,223.38
    软件                            45,000.00                                                       45,000.00
    商标                           503,666.18                                                      503,666.18
    二、累计摊销合计             3,156,227.13        357,907.09                     0.00          3,514,134.22
    专利权                         573,051.50         45,507.30                                    618,558.80
    土地使用权                   2,440,890.64        282,110.39                                   2,723,001.03
    软件                            12,750.00            2,250.00                                   15,000.00
    商标                           129,534.99         28,039.40                                    157,574.39三、无形资产账面净值合
                            25,007,047.86       -272,224.86                     0.00         24,734,823.00计
    专利权                         337,333.93         40,174.93                                    377,508.86
    土地使用权                  24,263,332.74       -282,110.39                                  23,981,222.35
    软件                            32,250.00         -2,250.00                                     30,000.00
    商标                           374,131.19        -28,039.40                                    346,091.79
    四、减值准备合计                     0.00                0.00                   0.00                   0.00
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文专利权土地使用权软件商标
    无形资产账面价值合计          25,007,047.86              -272,224.86                       0.00        24,734,823.00
    专利权                            337,333.93                 40,174.93                                   377,508.86
    土地使用权                    24,263,332.74              -282,110.39                                   23,981,222.35
    软件                               32,250.00                  -2,250.00                                   30,000.00
    商标                              374,131.19                 -28,039.40                                  346,091.79本期摊销额 357,907.09 元。(2)公司开发项目支出
                                                                                                           单位: 元
                                                                          本期减少
         项目            期初数            本期增加                                                    期末数
                                                                计入当期损益      确认为无形资产
    合计                              0.00                0.00                 0.00               0.00              0.00本期开发支出占本期研究开发项目支出总额的比例 0%。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例 1.53%。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法:无。(3)未办妥产权证书的无形资产情况无。24、商誉不适用。说明商誉的减值测试方法和减值准备计提方法:无。25、长期待摊费用不适用。长期待摊费用的说明:无。
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文26、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示√ 适用 □ 不适用已确认的递延所得税资产和递延所得税负债
                                                                                                     单位: 元
                    项目                                期末数                           期初数递延所得税资产:
    资产减值准备                                                       846,474.71                       846,474.71开办费
    可抵扣亏损                                                         720,549.64                       720,549.64
    预提费用                                                           660,098.48                       660,098.48
    政府补助                                                           795,099.90                       795,099.90
    未实现销售                                                         158,301.45                       158,301.45
    其他                                                             -1,673,965.28                    -1,673,965.28
    小     计                                                        1,506,558.90                     1,506,558.90递延所得税负债:交易性金融工具、衍生金融工具的估值计入资本公积的可供出售金融资产公允价值变动
    小计                                                                       0.00                           0.00未确认递延所得税资产明细
                                                                                                     单位: 元
                    项目                                期末数                           期初数可抵扣暂时性差异可抵扣亏损
    合计                                                                       0.00                           0.00未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                     单位: 元
            年份                 期末数                 期初数                          备注
    合计                                       0.00                     0.00                 --应纳税差异和可抵扣差异项目明细
                                                                                                     单位: 元
                    项目                                               暂时性差异金额
                                                              桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                                             期末                              期初应纳税差异项目
    资产减值准备                                                         5,580,676.21                       5,580,676.21
    可抵扣亏损                                                           2,882,198.55                       2,882,198.55
    预提费用                                                             4,400,656.59                       4,400,656.59
    政府性补助                                                           5,300,666.00                       5,300,666.00
    未实现销售                                                           1,055,343.00                       1,055,343.00
    其他                                                                -6,695,861.11                      -6,695,861.11
    小计                                                                12,523,679.24                      12,523,679.24可抵扣差异项目
    小计                                                                         0.00                               0.00(2)递延所得税资产和递延所得税负债以抵销后的净额列示□ 适用 √ 不适用递延所得税资产和递延所得税负债的说明:无。27、资产减值准备明细
                                                                                                           单位: 元
                                                                             本期减少
             项目             期初账面余额      本期增加                                              期末账面余额
                                                                      转回              转销
    一、坏账准备                     3,270,788.28      900,195.32                             23,421.00     4,151,455.10
    二、存货跌价准备                 1,943,117.20              0.00              0.00              0.00     1,943,117.20三、可供出售金融资产减值准备四、持有至到期投资减值准备
    五、长期股权投资减值准备                                   0.00                                                 0.00六、投资性房地产减值准备
    七、固定资产减值准备               529,245.59                                                            529,245.59八、工程物资减值准备
    九、在建工程减值准备                     0.00              0.00                                                 0.00十、生产性生物资产减值准备
       其中:成熟生产性生物
                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文资产减值准备
    十一、油气资产减值准备                 0.00              0.00                                               0.00
    十二、无形资产减值准备                 0.00              0.00                                               0.00
    十三、商誉减值准备                                                                                          0.00十四、其他
    合计                           5,743,151.07      900,195.32                           23,421.00     6,623,817.89资产减值明细情况的说明:无。28、其他非流动资产不适用。其他非流动资产的说明:无。29、短期借款(1)短期借款分类
                                                                                                       单位: 元
                 项目                                期末数                             期初数
    质押借款                                                        239,200,000.00                    248,700,000.00
    抵押借款                                                         40,000,000.00                     55,000,000.00
    保证借款                                                         24,445,772.21                     31,000,000.00信用借款
    合计                                                            303,645,772.21                    334,700,000.00短期借款分类的说明:无。(2)已到期未偿还的短期借款情况不适用。短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日:不适用。30、交易性金融负债不适用。交易性金融负债的说明:无。
                                                    桂林莱茵生物科技股份有限公司 2012 年半年度报告全文31、应付票据
                                                                                               单位: 元
                    种类                     期末数                             期初数商业承兑汇票
    银行承兑汇票                                                                               28,000,000.00
    合计                                                             0.00                      28,000,000.00下一会计期间将到期的金额 0.00 元。应付票据的说明:无。32、应付账款(1)
                                                                                               单位: 元
                    项目                     期末数                             期初数
    1 年以内                                              138,606,227.59                      215,615,176.28
    1-2 年                                                     668,106.62                       3,884,644.24
    2-3 年                                                     230,417.87                          17,131.38
    3 年以上                                                    18,621.82                          16,399.60
    合计                                                  139,523,373.90                      219,533,351.50(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额应付账款情况的说明:无。33、预收账款(1)
                                                                                               单位: 元
                     项目                         期末数                         期初数
    1 年以内                                                   1,714,019.29                      841,585.77
    合计                                                       1,714,019.29                      841,585.77(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用账龄超过一年的大额预收账款情况的说明:无。
                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文34、应付职工薪酬
                                                                                                              单位: 元
         项目          期初账面余额            本期增加                  本期减少                  期末账面余额一、工资、奖金、津
                            1,173,917.60           6,739,236.54                 7,466,916.91                 446,237.23贴和补贴
    二、职工福利费                                        92,637.50                      92,637.50
    三、社会保险费                -34,723.26           1,187,336.08                 1,152,784.92                    -172.10
    1、养老保险费                                        690,313.60                  690,313.60
    2、失业保险费                                        112,113.72                      112,113.72
    3、医疗保险费                 -29,706.72             316,490.61                  286,928.73                     -144.84
    4、生育保险费                    -379.60              23,616.27                      23,246.89                   -10.22
    5、工伤保险费                  -4,636.94              44,801.88                      40,181.98                   -17.04四、住房公积金
    五、辞退福利                                         317,130.20                  317,130.20
    六、其他                        7,203.74                   0.00                            0.00                7,203.74
    工会经费                        4,116.44                                                                       4,116.44
    职工教育经费                    3,087.30                                                                       3,087.30
    合计                        1,146,398.08           8,336,340.32                 9,029,469.53                 453,268.87应付职工薪酬中属于拖欠性质的金额 0.00。工会经费和职工教育经费金额 7,203.74,非货币性福利金额 0.00,因解除劳动关系给予补偿 317,130.20。应付职工薪酬预计发放时间、金额等安排:公司安排每年 1 月底之前完成上年度职工薪酬的发放。35、应交税费
                                                                                                              单位: 元
                     项目                                   期末数                                期初数
    增值税                                                               -6,012,563.02                         -6,208,480.54消费税
    营业税                                                                 977,584.28                            347,260.59
    企业所得税                                                             546,035.27                          2,688,042.02
    个人所得税                                                              20,204.64                             18,451.33
    城市维护建设税                                                          48,881.35                             48,471.67
    教育费附加                                                              48,881.35                             48,471.68
    印花税                                                                  25,457.60                            114,178.67
    城镇土地使用税                                                                                               961,694.44
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    房产税                                                                                             1,251,916.72
    合计                                                                 -4,345,518.53                  -729,993.42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:无。36、应付利息
                                                                                                      单位: 元
                       项目                                期末数                         期初数分期付息到期还本的长期借款利息企业债券利息
    短期借款应付利息                                                        34,563.56                   807,736.42
    合计                                                                    34,563.56                   807,736.42应付利息说明:无。37、应付股利不适用。应付股利的说明:无。38、其他应付款(1)
                                                                                                      单位: 元
                    项目                                 期末数                          期初数
    1 年以内                                                           96,827,242.21                  50,041,845.56
    1-2 年                                                              3,757,556.39                     12,178.67
    2-3 年                                                                 13,518.67                   1,429,866.67
    3 年以上                                                            1,464,576.67                     37,689.96
    合计                                                              102,062,893.94                  51,521,580.86(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项□ 适用 √ 不适用(3)账龄超过一年的大额其他应付款情况的说明无。
                                                        桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(4)金额较大的其他应付款说明内容无。39、预计负债
                                                                                                      单位: 元
           项目              期初数          本期增加                本期减少                   期末数
       对外提供担保
         未决诉讼
       产品质量保证
         重组义务
         辞退福利
    待执行的亏损合同
           其他
           合计                       0.00               0.00                   0.00                       0.00预计负债说明:无。40、一年内到期的非流动负债(1)
                                                                                                      单位: 元
                      项目                      期末数                                 期初数
    1 年内到期的长期借款                                     20,000,000.00                            20,000,000.00
    1 年内摊销的递延收益                                       626,566.00                              1,253,132.001 年内到期的长期应付款
    合计                                                     20,626,566.00                            21,253,132.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                      单位: 元
                      项目                      期末数                                 期初数质押借款
    抵押借款                                                 20,000,000.00                            20,000,000.00保证借款
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文信用借款
    合计                                                               20,000,000.00                              20,000,000.00一年内到期的长期借款中属于逾期借款获得展期的金额 0 元。金额前五名的一年内到期的长期借款
                                                                                                                    单位: 元
                                                                             期末数                        期初数
    贷款单位   借款起始日 借款终止日           币种     利率(%)
                                                                     外币金额       本币金额       外币金额     本币金额中国进出口
             2010 年 02 月 2012 年 12 月                                           20,000,000.0                20,000,000.0
    银行广东省                                 CNY            6.21%
             26 日        31 日                                                                0                           0分行
                                                                                   20,000,000.0                20,000,000.0
    合计                 --           --             --      --             --                            --
                                                                                               0                           0一年内到期的长期借款中的逾期借款:不适用。资产负债表日后已偿还的金额 0.00 元。一年内到期的长期借款说明:无。(3)一年内到期的应付债券不适用。一年内到期的应付债券说明:无。(4)一年内到期的长期应付款不适用。一年内到期的长期应付款的说明:无。41、其他流动负债不适用。其他流动负债说明:无。42、长期借款(1)长期借款分类
                                                                                                                    单位: 元
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                      项目                                期末数                                     期初数质押借款
    抵押借款                                                           140,000,000.00                              30,000,000.00保证借款信用借款
    合计                                                               140,000,000.00                              30,000,000.00长期借款分类的说明:无。(2)金额前五名的长期借款
                                                                                                                   单位: 元
                                                                             期末数                         期初数
    贷款单位    借款起始日 借款终止日           币种     利率(%)
                                                                    外币金额        本币金额        外币金额     本币金额中国进出口
             2010 年 02 月 2013 年 12 月                                                                        30,000,000.0
    银行广东省                                 CNY            6.21%                     30,000,000.00
             26 日           31 日                                                                                          0分行广西临桂农 2012 年 03 月 2013 年 07 月
                                           CNY            7.98%                      5,000,000.00
    村合作银行 26 日             20 日广西临桂农 2012 年 03 月 2014 年 03 月
                                           CNY            7.98%                     15,000,000.00
    村合作银行 26 日             20 日广西临桂农 2012 年 04 月 2013 年 07 月
                                           CNY            7.98%                      2,000,000.00
    村合作银行 11 日             20 日广西临桂农 2012 年 04 月 2014 年 03 月
                                           CNY            7.98%                      8,000,000.00
    村合作银行 11 日             20 日东莞信托有 2012 年 06 月 2014 年 06 月
                                           CNY            10.25%                    80,000,000.00
    限公司       29 日           28 日
                                                                                                                30,000,000.0
    合计                 --              --          --      --            --       140,000,000.00         --
                                                                                                                            0长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等:无。43、应付债券不适用。应付债券说明,包括可转换公司债券的转股条件、转股时间:无。
                                                                   桂林莱茵生物科技股份有限公司 2012 年半年度报告全文44、长期应付款(1)金额前五名长期应付款情况
                                                                                                                       单位: 元
       单位              期限      初始金额          利率(%)              应计利息        期末余额             借款条件(2)长期应付款中的应付融资租赁款明细
                                                                                                                       单位: 元
                                                     期末数                                            期初数
                单位
                                           外币                    人民币                 外币                   人民币
    合计                                                 0.00                     0.00                     0.00                 0.00由独立第三方为公司融资租赁提供担保的金额 0.00 元。长期应付款的说明:无。45、专项应付款
                                                                                                                       单位: 元
              项目              期初数            本期增加         本期减少            期末数                 备注说明
              合计                       0.00               0.00             0.00               0.00             --专项应付款说明:无。46、其他非流动负债
                                                                                                                       单位: 元
                       项目                             期末账面余额                               期初账面余额广西壮族自治区科学技术厅项目实施经费补助
                                                                        139,988.00                                    139,988.00款
    桂林市财政局节能减排专项资金                                             35,405.00                                     35,405.00
    兴安县财政局设备补贴款                                                1,116,478.00                                1,116,478.00区财政 2010 年"特色荔枝、罗汉果、石榴有效
                                                                      1,799,025.00                                1,799,025.00成份的提取技术及产品中试项目"补助资金
    2010 年区财政创新能力建设项目补助资金                                   395,825.00                                    395,825.00
    2010 年区财政"两化融合"项目补助资金                                     633,325.00                                    633,325.00
    2010 年区农业产业化重点项目扶持贴息资金                                 577,488.00                                    577,488.00
                                                                   桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    2011 年扶贫贴息资金                                                     287,500.00
    天然甜味剂工程技术研究中心建设项目                                      100,000.00
    临桂县人民政府技改资金                                                4,125,000.00                             4,125,000.00
    设备贴息 桂农产办(2009)4 号                                           750,000.00                              750,000.00
    自治区中小企业发展专项资金                                            1,487,500.00
    合计                                                                 11,447,534.00                             9,572,534.00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:无。47、股本
                                                                                                                 单位: 元
                                                        本期变动增减(+、-)
                 期初数                                                                                         期末数
                                发行新股         送股           公积金转股           其他      小计
    股份总数        129,533,760                                                                             0      129,533,760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:无。48、库存股库存股情况说明:不适用。49、专项储备专项储备情况说明:不适用。50、资本公积
                                                                                                                 单位: 元
    项目                          期初数                   本期增加                     本期减少          期末数
    资本溢价(股本溢价)                   81,847,479.12                                                        81,847,479.12
    其他资本公积                            1,370,051.74                                                           1,370,051.74
    合计                                   83,217,530.86                         0.00              0.00         83,217,530.86资本公积说明:无。51、盈余公积
                                                                                                                 单位: 元
                                                                桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
           项目              期初数                  本期增加                  本期减少                  期末数
    法定盈余公积                          8,834,943.24                                                                8,834,943.24任意盈余公积储备基金企业发展基金其他
    合计                                  8,834,943.24                      0.00                      0.00            8,834,943.24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:无。52、一般风险准备一般风险准备情况说明:无。53、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                                                             7,812,805.69                   --
    调整年初未分配利润合计数(调增+,调减-)                                                                          --
    调整后年初未分配利润                                                               7,812,805.69                   --
    加:本期归属于母公司所有者的净利润                                               -17,801,699.85                   --减:提取法定盈余公积提取任意盈余公积提取一般风险准备应付普通股股利转作股本的普通股股利
    期末未分配利润                                                                    -9,988,894.16                   --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:不适用。
                                                      桂林莱茵生物科技股份有限公司 2012 年半年度报告全文54、营业收入及营业成本(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                                          104,766,252.20                             44,695,094.24
    其他业务收入                                              844,790.85                                111,133.09
    营业成本                                                90,225,321.44                            34,965,941.93(2)主营业务(分行业)√ 适用 □ 不适用
                                                                                                     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
    植物提取行业               82,212,796.90            72,285,603.61        44,695,094.24           34,860,767.41
    BT 项目                    22,553,455.30            17,679,506.44
    合计                      104,766,252.20            89,965,110.05        44,695,094.24           34,860,767.41(3)主营业务(分产品)√ 适用 □ 不适用
                                                                                                     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
    植物提取产品               82,212,796.90            72,285,603.61        44,695,094.24           34,860,767.41
    BT 项目                    22,553,455.30            17,679,506.44
    合计                      104,766,252.20            89,965,110.05        44,695,094.24           34,860,767.41(4)主营业务(分地区)√ 适用 □ 不适用
                                                                                                     单位: 元
                                     本期发生额                                    上期发生额
           地区名称
                          营业收入                营业成本              营业收入                营业成本
    国内                       40,323,311.28            30,588,593.47        12,832,357.74            9,925,702.06
    国外                       64,442,940.92            59,376,516.58        31,862,736.50           24,935,065.35
                                                                  桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    合计                                  104,766,252.20            89,965,110.05         44,695,094.24          34,860,767.41(5)公司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(%)
    客户 1                                                 29,506,970.90                                               27.94%
    客户 2                                                 22,553,455.30                                               21.36%
    客户 3                                                  6,243,237.73                                                5.91%
    客户 4                                                  5,024,594.02                                                4.76%
    客户 5                                                  4,239,735.04                                                4.01%
    合计                                                   67,567,992.99                                               63.98%营业收入的说明:上表数据中包含植物提取业务与 BT 项目收入。55、合同项目收入□ 适用 √ 不适用合同项目的说明:无。56、营业税金及附加
                                                                                                                 单位: 元
                项目                    本期发生额                上期发生额                      计缴标准消费税
    营业税                                          636,352.15
    城市维护建设税                                  290,956.18                 1,807.19
    教育费附加                                      290,988.67                 1,744.50资源税
    合计                                          1,218,297.00                 3,551.69                   --营业税金及附加的说明:无。57、公允价值变动收益
                                                                                                                 单位: 元
         产生公允价值变动收益的来源                          本期发生额                          上期发生额交易性金融资产
                                                          桂林莱茵生物科技股份有限公司 2012 年半年度报告全文其中:衍生金融工具产生的公允价值变动收益交易性金融负债按公允价值计量的投资性房地产
    其他                                                                    0.00                              0.00
    合计                                                                    0.00                              0.00公允价值变动收益的说明:无。58、投资收益(1)投资收益明细情况
                                                                                                  单位: 元
                     项目                            本期发生额                      上期发生额
    成本法核算的长期股权投资收益                                      161,994.00                              0.00
    权益法核算的长期股权投资收益                                            0.00                              0.00处置长期股权投资产生的投资收益持有交易性金融资产期间取得的投资收益持有至到期投资取得的投资收益期间取得的投资收益持有可供出售金融资产等期间取得的投资收益处置交易性金融资产取得的投资收益持有至到期投资取得的投资收益可供出售金融资产等取得的投资收益其他
    合计                                                              161,994.00                              0.00(2)按成本法核算的长期股权投资收益
                                                                                                  单位: 元
           被投资单位                  本期发生额          上期发生额          本期比上期增减变动的原因
    兴安县农村合作银行                           161,994.00                 0.00    报告期内收到上年度现金分红
    合计                                         161,994.00                 0.00              --(3)按权益法核算的长期股权投资收益
    不适用。
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明:公司投资收益的汇回不存在重大限制。59、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                                                       903,577.14                       717,727.00
    二、存货跌价损失                                                                                    815,493.59三、可供出售金融资产减值损失四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
    合计                                                               903,577.14                    1,533,220.5960、营业外收入(1)
                                                                                                     单位: 元
    项目                                                      本期发生额                   上期发生额非流动资产处置利得合计其中:固定资产处置利得
        无形资产处置利得债务重组利得非货币性资产交换利得接受捐赠
    政府补助                                                          1,311,066.00                   2,429,984.47
    其他                                                              1,002,997.87                      226,526.54
                                                          桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    合计                                                            2,314,063.87                    2,656,511.01(2)政府补助明细
                                                                                                  单位: 元
               项目             本期发生额                上期发生额                    说明
    新型浓缩荔枝果汁开发经费               10,002.00                 10,002.00
    节能减排专项资金                        2,502.00                  2,502.00
    设备补贴款                             77,004.00                 77,004.00特色荔枝、罗汉果、石榴有效成
    份的提取技术及产品中试项目"补         112,050.00                605,600.00助资金2010 年区财政创新能力建设项目
                                       25,002.00                 25,002.00补助资金2010 年区财政"两化融合"项目补
                                       40,002.00                 40,002.00助资金2010 年区农业产业化重点项目扶
                                       35,004.00                 17,500.00持贴息资金
    2011 年扶贫贴息资金                    12,500.00天然甜味剂工程技术研究中心建
                                      200,000.00设项目
    兴安财政局扶贫贴息                    450,000.00
    罗汉果项目转收入                        7,500.00
    临桂县困难企业养老保险补贴                                      317,022.89
    兴安县保险所补贴款                                              637,349.58
    2009 年广西外经贸发展促进资金                                   360,000.00桂林市环保局自动监控能力建设
                                                                 13,000.00项目补助资金
    工信委规模奖金                          2,000.00
    罗汉果项目转收入                       12,500.00
    临桂县人民政府技改资金                275,000.00                275,000.00
    设备贷款贴息                           50,000.00                 50,000.00
    合计                                 1,311,066.00              2,429,984.47              --营业外收入说明:无。61、营业外支出
                                                                                                  单位: 元
                                                            桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    项目                                                          本期发生额                        上期发生额非流动资产处置损失合计其中:固定资产处置损失
       无形资产处置损失债务重组损失非货币性资产交换损失对外捐赠
    罚款支出                                                                  202,363.74                         5,737.35
    其他                                                                          3,000.00
    合计                                                                      205,363.74                         5,737.35营业外支出说明:无。62、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                                           21,954.88                             0.00递延所得税调整
    合计                                                                       21,954.8863、基本每股收益和稀释每股收益的计算过程
                                                                         2012 年 1-6 月
                                                     净资产收益率%                        每股收益(元/股)
                   报告期利润
                                             全面摊薄         加权平均           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                -8.42%            -8.08%                 -0.14                -0.14扣除非经常性损益后归属于公司普通股股东的
                                                   -9.44%            -9.06%                 -0.15                -0.15
                     净利润
    基本每股收益
    本公司按照归属于普通股股东的当期净利润,除以发行在外普通股的加权平均数计算基本每股收益。发行在外普通股加权平均数按下列公式计算:
    发行在外普通股加权平均数=期初发行在外普通股股数+当期新发行普通股股数×已发行时间÷报告期时间-当期回购普通股股数×已回购时间÷报告期时间
    稀释每股收益
    本公司存在稀释性潜在普通股的,分别调整归属于普通股股东的当期净利润和发行在外普通股的加权平均数,并据以计算稀释每股收益。稀释性潜在普通股,是指假设当期转换为普通股会减少每股收益的潜在普通股。计算稀释每股收益,应当根据下列事项对归属于普通股股东的当期净利润进行调整,并考虑相关所得税的影响:
    a.当期已确认为费用的稀释性潜在普通股的利息;
                                                             桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
       b.稀释性潜在普通股转换时将产生的收益或费用。
       计算稀释每股收益时,当期发行在外普通股的加权平均数应当为计算基本每股收益时普通股的加权平均数与假定稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数之和。
       计算稀释性潜在普通股转换为已发行普通股而增加的普通股股数的加权平均数时,以前期间发行的稀释性潜在普通股,应当假设在当期期初转换;当期发行的稀释性潜在普通股,应当假设在发行日转换。
       认股权证和股份期权等的行权价格低于当期普通股平均市场价格时,应当考虑其稀释性。企业承诺将回购其股份的合同中规定的回购价格高于当期普通股平均市场价格时,应当考虑其稀释性。
       稀释性潜在普通股应当按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。64、其他综合收益
                                                                                                        单位: 元
                           项目                                 本期发生额                 上期发生额1.可供出售金融资产产生的利得(损失)金额
    减:可供出售金融资产产生的所得税影响前期计入其他综合收益当期转入损益的净额
                           小计                                                   0.00                      0.002.按照权益法核算的在被投资单位其他综合收益中所享有的份额
    减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响前期计入其他综合收益当期转入损益的净额
                           小计                                                   0.00                      0.003.现金流量套期工具产生的利得(或损失)金额
    减:现金流量套期工具产生的所得税影响前期计入其他综合收益当期转入损益的净额转为被套期项目初始确认金额的调整
                           小计                                                   0.00                      0.00
    4.外币财务报表折算差额                                                       -62,938.85              -22,010.01
    减:处置境外经营当期转入损益的净额
                           小计                                              -62,938.85              -22,010.015.其他
    减:由其他计入其他综合收益产生的所得税影响前期其他计入其他综合收益当期转入损益的净额
                           小计                                                   0.00                      0.00
                           合计                                              -62,938.85              -22,010.01其他综合收益说明:无。
                                                 桂林莱茵生物科技股份有限公司 2012 年半年度报告全文65、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
    收退保证金                                                                            49,990,000.00
    政府补助                                                                               2,559,500.00
    利息收入                                                                                224,196.39
    往来款                                                                                  738,067.59
                             合计                                                     53,511,763.98收到的其他与经营活动有关的现金说明:无。(2)支付的其他与经营活动有关的现金
                                                                                          单位: 元
                             项目                                        金额
    费用支出                                                                              14,658,674.45
    往来款                                                                                 7,495,000.00
                             合计                                                     22,153,674.45支付的其他与经营活动有关的现金说明:无。(3)收到的其他与投资活动有关的现金不适用。收到的其他与投资活动有关的现金说明:无。(4)支付的其他与投资活动有关的现金不适用。支付的其他与投资活动有关的现金说明:无。(5)收到的其他与筹资活动有关的现金
                                                                                          单位: 元
                             项目                                        金额
    非金融机构借款                                                                        84,000,000.00
                             合计                                                     84,000,000.00收到的其他与筹资活动有关的现金说明:无。
                                                         桂林莱茵生物科技股份有限公司 2012 年半年度报告全文(6)支付的其他与筹资活动有关的现金
                                                                                                      单位: 元
                                项目                                               金额
    归还非金融机构借款                                                                                32,650,000.00
    偿付应付票据款                                                                                    28,000,000.00
    财务顾问费                                                                                         2,141,759.58
                                合计                                                              62,791,759.58支付的其他与筹资活动有关的现金说明:无。66、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                                                            -17,824,313.35                  -22,634,686.19
    加:资产减值准备                                                     903,577.14                    1,533,220.59
    固定资产折旧、油气资产折耗、生产性生物资产折旧                     7,462,824.18                    8,167,272.78
    无形资产摊销                                                         357,907.09                      540,904.51长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                                    13,410,758.89                   13,095,085.61
    投资损失(收益以“-”号填列)                                      -161,994.00递延所得税资产减少(增加以“-”号填列)递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                                   7,386,082.49                   -10,920,780.67
    经营性应收项目的减少(增加以“-”号填列)                        53,235,029.45                   24,085,652.41
    经营性应付项目的增加(减少以“-”号填列)                    -117,940,928.74                     -21,261,510.04
    其他                                                                  19,981.24
    经营活动产生的现金流量净额                                        -53,151,075.61                   -7,394,841.00
    2.不涉及现金收支的重大投资和筹资活动:                      --                              --
                                                          桂林莱茵生物科技股份有限公司 2012 年半年度报告全文债务转为资本一年内到期的可转换公司债券融资租入固定资产
    3.现金及现金等价物净变动情况:                               --                           --
    现金的期末余额                                                     108,967,281.96                10,234,396.24
    减:现金的期初余额                                                  74,764,663.71               100,027,962.67加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                            34,202,618.25               -89,793,566.43(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                     单位: 元
                     补充资料                             本期发生额                   上期发生额
    一、取得子公司及其他营业单位的有关信息:                      --                           --1.取得子公司及其他营业单位的价格2.取得子公司及其他营业单位支付的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物3.取得子公司及其他营业单位支付的现金净额
    4.取得子公司的净资产                                                        0.00                         0.00
    流动资产
    非流动资产
    流动负债
    非流动负债
    二、处置子公司及其他营业单位的有关信息:                      --                           --1.处置子公司及其他营业单位的价格2.处置子公司及其他营业单位收到的现金和现金等价物
    减:子公司及其他营业单位持有的现金和现金等价物3.处置子公司及其他营业单位收到的现金净额
    4.处置子公司的净资产                                                        0.00                         0.00
    流动资产
    非流动资产
    流动负债
                                                           桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    非流动负债(3)现金和现金等价物的构成
                                                                                                    单位: 元
                      项目                                   期末数                       期初数
    一、现金                                                         108,967,281.96                 74,764,663.71
    其中:库存现金                                                        127,070.45                    94,972.97
    可随时用于支付的银行存款                                     108,840,211.51                 74,669,690.74
    可随时用于支付的其他货币资金
    可用于支付的存放中央银行款项
    存放同业款项
    拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                     108,967,281.96                 74,764,663.71现金流量表补充资料的说明:无。67、所有者权益变动表项目注释说明对上年年末余额进行调整的“其他”项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项:无。(八)资产证券化业务的会计处理1、说明资产证券化业务的主要交易安排及其会计处理、破产隔离条款
    无。2、公司不具有控制权但实质上承担其风险的特殊目的主体情况
    无。(九)关联方及关联交易1、本企业的母公司情况
    不适用。
    本企业的母公司情况的说明:本企业控股股东为自然人。
                                                                   桂林莱茵生物科技股份有限公司 2012 年半年度报告全文2、本企业的子公司情况
                                                                                                                单位: 元
    子公司全 子公司类                          法定代表                                     持股比例 表决权比 组织机构
                     企业类型    注册地               业务性质 注册资本          币种
    称           型                             人                                         (%)     例(%)          代码
                                                      颗粒剂(含
    桂林莱茵                        桂林市兴              中药前处
           控股子公 有限责任                                       6,000,000.                               74795381-
    药业有限                        安县湘江 姚新德       理和提                    CNY         90%       90%
           司        公司                                                 00                                1
    公司                            路                    取)、片剂
                                                      生产、销售
                                                      植物提取
                                                      物的研发、
                                                      生产及销
                                                      售,食品添
                                                      加剂(甜菊
    桂林莱茵                        临桂县临              糖甙、罗汉
           控股子公 有限责任                                       156,000,00                               66702762-
    生物技术                        桂镇西城 姚新德       果甙)研                  CNY        100%      100%
           司        公司                                                0.00                               3
    有限公司                        南路                  发、生产及
                                                      销售,农副
                                                      土特产品
                                                      开发、生产
                                                      及销售,自
                                                      营进出口
                                                      对房地产、
                                                      市场、公
                                                      路、城建、
                                                      制造业、矿
                                                      业、资产管
    桂林莱茵                        临桂县临              理业、物业
           控股子公 有限责任                                       300,000,00                               56403337-
    投资有限                        桂镇西城 杨晓涛       服务业、宾                CNY        100%      100%
           司        公司                                                0.00                               7
    公司                            南路                  馆、医院、
                                                      学校、旅游
                                                      景区、企业
                                                      项目、园林
                                                      项目的投
                                                      资
                                20411 SW
                                Birch ST              MFG of
    LAYN       控股子公 有限责任 #320          Chris      Medicinals 1,000,000.
                                                                                USD        100%      100%
    USA INC 司           公司       Newport    Tower      &                   00
                                Beach,CA              Botanicals
                                92600
                                                                 桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
                                                    对土地、房
                                                    地产项目、
                                                    基础设施
                                                    建设及配
    兴安县元                       兴安县兴
           控股子公 有限责任                        套项目、物 10,000,000                                   58599741-
    兴投资有                       安镇湘江 姚新德                               CNY            100%     100%
           司       公司                            流项目的           .00                                  5
    限公司                         路 18 号
                                                    投资;建
                                                    材、农副土
                                                    特产的批
                                                    发、零售3、本企业的合营和联营企业情况
    不适用。4、本企业的其他关联方情况
           其他关联方名称                          与本公司关系                             组织机构代码
    姚新德                                本公司持股 5%以上股东,董事长
    蒋志刚                                本公司实际控制人的父亲
    蒋安明                                本公司实际控制人的兄弟
    蒋俊                                  本公司实际控制人的兄弟
    蒋瑞民                                本公司实际控制人父亲的兄弟
    杨晓涛                                本公司董事
    杨惠                                  本公司董事的子女
    桂林君和投资有限公司                  本公司董事控制的企业                     67502234-7
    桂林和泰投资有限公司                  本公司关联法人控制的企业                 78521901-X
    桂林君沣投资有限公司                  本公司董事控制的企业                     56678854-6
    桂林袭汇房地产投资有限责任公司        本公司董事控制的企业                     78524908-3本企业的其他关联方情况的说明:无。5、关联方交易(1)采购商品、接受劳务情况表
    不适用。(2)关联托管/承包情况
    不适用。
                                                                         桂林莱茵生物科技股份有限公司 2012 年半年度报告全文
    关联托管/承包情况说明:无。(3)关联租赁情况公司出租情况表
                                                                                                                            单位: 元
                                                                                                           本报告期     租赁收益
    出租方名                   租赁资产种 租赁资产情 租赁资产涉                                 租赁收益定
               承租方名称                              &nb