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莱茵生物(002166)公告正文

莱茵生物:2013年半年度报告

公告日期 2013-08-24
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 2013 半年度报告全文




桂林莱茵生物科技股份有限公司

       2013 半年度报告




        2013 年 08 月




              1
                                      桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                   第一节 重要提示、目录和释义


    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

    所有董事均已出席了审议本报告的董事会会议。

    公司计划不派发现金红利,不送红股,不以公积金转增股本。

    公司负责人姚新德、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:保证本半年度报告中财务报告的真实、准确、完整。




                                  2
                                                                            桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                                                              目录




第一节 重要提示、目录和释义 ................................................................................................ 2
第二节 公司简介 ...................................................................................................................... 5
第三节 会计数据和财务指标摘要 ............................................................................................ 7
第四节 董事会报告 .................................................................................................................. 8
第五节 重要事项 .................................................................................................................... 15
第六节 股份变动及股东情况.................................................................................................. 21
第七节 董事、监事、高级管理人员情况 ............................................................................... 24
第八节 财务报告 .................................................................................................................... 26
第九节 备查文件目录 ........................................................................................................... 101




                                                                   3
                                              桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                                   释义


                释义项   指                                 释义内容

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

莱茵康尔                 指   桂林莱茵康尔生物技术有限公司,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

嘉吉                     指   Cargill, Incorporated,嘉吉股份有限公司

                              犹太洁食食品认证的缩写,产品认证可更好地证明其洁净卫生程度,
KOSHER                   指
                              并以此来满足信仰犹太教人民或非信仰犹太教人民的饮食需要

                              伊斯兰清真食品认证的缩写,产品认证可更好地证明其洁净卫生程
HALAL                    指   度,并以此来满足信仰伊斯兰教人民或非信仰伊斯兰教人民的饮食需
                              要

FDA                      指   Food and Drug Administration,是"美国食品和药物管理局"缩写

                              Generally Recognized As Safe,是美国 FDA 评价食品添加剂安全性的认
GRAS                     指
                              证

《证券法》               指   《中华人民共和国证券法》

《公司法》               指   《中华人民共和国公司法》

《公司章程》             指   《桂林莱茵生物科技股份有限公司章程》

证监会                   指   中国证券监督管理委员会

深交所                   指   深圳证券交易所

报告期                   指   2013 年 1 月 1 日至 2013 年 6 月 30 日




                                     4
                                                                  桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                                          第二节 公司简介

一、公司简介

股票简称                 莱茵生物                                股票代码                002166

股票上市证券交易所       深圳证券交易所

公司的中文名称           桂林莱茵生物科技股份有限公司

公司的中文简称(如有)   莱茵生物

公司的外文名称(如有)   Guilin Layn Natural Ingredients Corp.

公司的外文名称缩写(如有)Layn

公司的法定代表人         姚新德


二、联系人和联系方式

                                                    董事会秘书                           证券事务代表

姓名                                 罗华阳                                  罗华阳

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                 luo.huayang@layn.com.cn


三、其他情况

1、公司联系方式

公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化
□ 适用 √ 不适用
公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。


2、信息披露及备置地点

信息披露及备置地点在报告期是否变化
□ 适用 √ 不适用
公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具
体可参见 2012 年年报。




                                                         5
                                                            桂林莱茵生物科技股份有限公司 2013 半年度报告全文


3、注册变更情况

注册情况在报告期是否变更情况
□ 适用 √ 不适用
公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参
见 2012 年年报。


4、其他有关资料

其他有关资料在报告期是否变更情况
□ 适用 √ 不适用




                                                     6
                                                                     桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                            第三节 会计数据和财务指标摘要

一、主要会计数据和财务指标

公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据
□ 是 √ 否

                                                                                                     本报告期比上年同期增减
                                             本报告期                      上年同期
                                                                                                             (%)

营业收入(元)                                  169,878,654.20                  105,611,043.05                       60.85%

归属于上市公司股东的净利润(元)                  5,685,462.07                   -17,801,699.85                      131.94%

归属于上市公司股东的扣除非经常性损
                                                  1,566,343.66                   -19,959,365.45                      107.85%
益的净利润(元)

经营活动产生的现金流量净额(元)                 -95,624,843.94                  -53,151,075.61                      -79.91%

基本每股收益(元/股)                                         0.04                           -0.14                   128.57%

稀释每股收益(元/股)                                         0.04                           -0.14                   128.57%

加权平均净资产收益率(%)                                 3.42%                         -8.08%                         11.5%

                                             本报告期末                    上年度末                  本年末比上年末增减(%)

总资产(元)                                   1,211,507,528.42                 908,157,355.03                        33.4%

归属于上市公司股东的净资产(元)                168,677,376.26                  163,169,199.52                        3.38%


二、非经常性损益项目及金额

                                                                                                                     单位:元

                         项目                                            金额                              说明

非流动资产处置损益(包括已计提资产减值准备的冲销部分)                          -66,290.64

计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                            5,451,220.00
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                                      370,044.44

除上述各项之外的其他营业外收入和支出                                        -1,543,344.28

减:所得税影响额                                                                 92,511.11

合计                                                                        4,119,118.41                     --

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




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                                                        桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                                      第四节 董事会报告

一、概述

    2013年上半年,世界经济在平稳中呈现弱增长状态,主要发达市场需求未实现根本好转,全球贸易增
长的动力仍然不足,我国货物贸易进出口增速放缓。得益于公司前期战略调整规划的深入落实,公司主营
的植物提取业务销售收入获得增长,主导产品毛利率得到提升,带动植物提取业务综合毛利率获得较大提
升。另一方面,公司全资子公司莱茵投资承担的BT项目进入回购期,在报告期内确认了部分收益。因此,
报告期公司业绩扭亏为盈。
    报告期内,公司实现营业总收入169,878,654.20元,较上年同期增加60.85%;实现营业利润1,835,037.66
元,较上年同期增加109.22%;实现归属于上市公司股东的净利润5,685,462.07元,较上年同期增加131.94%。
    报告期末,公司总资产1,211,507,528.42元,比报告期期初增长33.40%,归属于上市公司股东的所有者
权益168,677,376.26元,比报告期期初增长3.38%;负债合计1,042,645,751.13元,比报告期期初增长39.99%,
资产负债率为86.06%。公司负债大幅增长,主要系全资子公司BT项目的贷款增加,以及公司预收政府搬迁
补偿款所致。
    2013年下半年,国际金融危机引发的后续调整仍在持续,世界经济的弱势复苏前景仍存在较大不确定
性。作为出口创汇型的企业,面对全球市场消费者信心低迷,原辅料、劳动力等成本价格不断上涨,人民
币持续升值,贸易环境愈加复杂的不利局面,公司将充分发挥特色甜味剂产品罗汉果提取物和甜叶菊提取
物通过美国FDA的GRAS认证的优势,继续实施既定的调整战略,进一步优化产品结构和客户结构,加强
生产管理,集中资源和精力做大做强公司的拳头产品,加大投入开发和拓展国际市场,深入挖掘植物提取
市场的客户需求,秉承“绿色科技、健康未来”的经营理念,巩固和提升公司作为中国植物提取物行业领跑
者的地位。另一方面,公司全资子公司莱茵投资将不断努力提升项目运营能力,加快项目进度的推进,加
强与业主等项目各方的合作,完成分阶段项目收入确定的目标,为桂林市打造为国际旅游胜地做出应有的
贡献,同时也利用BT项目收益反哺公司主业未来的发展。

二、主营业务分析

概述

    公司主营业务主要涵盖公司本身的植物提取和全资子公司莱茵投资的BT项目两块业务,其中植物提取
业务实现营业收入9501.72万元,较上年增长15.57%,BT项目业务报告期确认收入7442.68万元,较上年增
长230.00%。
主要财务数据同比变动情况
                                                                                                单位:元

                           本报告期          上年同期          同比增减(%)             变动原因

                                                                                   系报告期内公司植物提
                                                                                   取产品的销售收入和
营业收入                    169,878,654.20    105,611,043.05              60.85% BT 项目确认的收入较
                                                                                   上年同期均取得大幅增
                                                                                   长所致。

                                                                                   系报告期内营业收入增
营业成本                    126,635,285.96     90,225,321.44              40.35%
                                                                                   长导致营业成本相应增


                                                8
                                                    桂林莱茵生物科技股份有限公司 2013 半年度报告全文


                                                                                长所致。

销售费用                 6,252,818.19     4,950,496.29                26.31%

管理费用                13,915,598.90    14,947,187.82                  -6.9%

                                                                                系报告期内为满足 BT
                                                                                项目建设需要向金融机
财务费用                17,595,881.46    13,205,615.34                33.25%
                                                                                构借款产生的费用增加
                                                                                所致。

所得税费用                                     21,954.88               -100%

研发投入                 3,595,068.55     3,041,989.56                18.18%

                                                                                主要系报告期内支付厂
                                                                                区工业用地变性为商住
经营活动产生的现金流
                       -95,624,843.94   -53,151,075.61                -79.91% 用地的土地出让金以及
量净额
                                                                                BT 项目工程支出增加
                                                                                所致。

                                                                                主要系报告期内预收转
投资活动产生的现金流
                       114,942,179.80     1,240,801.60              9,163.54% 让锦汇投资 80%股权的
量净额
                                                                                保证金所致。

                                                                                主要系报告期偿还金融
筹资活动产生的现金流
                       -27,961,691.98    86,167,878.24               -132.45% 机构的借款以及支付的
量净额
                                                                                相关费用增加所致。

                                                                                主要系报告期内支付厂
                                                                                区工业用地变性为商住
现金及现金等价物净增                                                            用地的土地出让金以及
                        -9,478,628.13    34,202,618.25               -127.71%
加额                                                                            BT 项目工程支出、偿还
                                                                                金融机构的借款相关支
                                                                                出增加所致。

                                                                                主要系报告期公司销售
应收账款                47,600,718.33    64,119,838.63                -25.76%
                                                                                货款及时回笼所致。

                                                                                主要系报告期公司厂区
                                                                                工业用地变性为商住用
存货                   863,992,701.92   512,047,927.13                68.73%
                                                                                地而增加土地存货所
                                                                                致。

                                                                                主要系报告期公司厂区
                                                                                工业用地变性为商住用
无形资产                  807,394.74     24,562,591.57                -96.71%
                                                                                地而减少土地使用权所
                                                                                致。

                                                                                主要系报告期归还银行
短期借款               156,880,117.00   348,457,104.68                -54.98%
                                                                                贷款所致。

                                                                                主要系报告期预收转让
预收款项               121,630,047.17         392,671.33           30,875.03%
                                                                                锦汇投资 80%股权的保


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                                                             桂林莱茵生物科技股份有限公司 2013 半年度报告全文


                                                                                         证金所致。

                                                                                         主要系报告期发放上年
应付职工薪酬                     588,623.74          1,915,131.47              -69.26%
                                                                                         度绩效工资所致。

                                                                                         主要系报告期缴纳税费
应交税费                         724,472.82          2,083,680.49              -65.23%
                                                                                         增加所致。

                                                                                         主要系报告期已支付按
应付利息                         164,086.69          1,718,782.95              -90.45% 月计提按季支付的贷款
                                                                                         利息所致。

                                                                                         主要系报告期暂借款增
其他应付款                   117,000,271.09         15,304,781.48             664.47%
                                                                                         加所致。

                                                                                         主要系报告期偿还部分
一年内到期的非流动负                                                                     一年内到期的银行贷
                               6,634,560.00         13,269,120.00                -50%
债                                                                                       款、及按月支付融资租
                                                                                         赁款所致。

                                                                                         主要系为满足 BT 项目
                                                                                         建设需要报告期内向金
长期借款                     420,000,000.00       320,000,000.00               31.25%
                                                                                         融机构申请的长期借款
                                                                                         增加所致。

                                                                                         系报告期预收公司厂区
专项应付款                   179,909,426.92                  0.00                100%
                                                                                         搬迁补偿款所致。

                                                                                         主要系报告期因营业收
营业税金及附加                 2,619,010.07          1,218,297.00             114.97% 入增加营业税金及附加
                                                                                         相应增加所致。

                                                                                         系报告期应收账款减少
资产减值损失                     -10,793.72           903,577.14              -101.19% 相应冲回期初多提的坏
                                                                                         账准备所致。

                                                                                         系报告期公司收到参股
投资收益                         251,335.13           161,994.00               55.15% 银行的现金分红增加所
                                                                                         致。

                                                                                         主要系报告期收到政府
营业外收入                     5,511,824.12          2,314,063.87             138.19%
                                                                                         补助增加所致。

                                                                                         主要系报告期因锦汇投
营业外支出                     1,670,239.04           205,363.74              713.31% 资解除设计合同而产生
                                                                                         的补偿款所致。

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


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                                                              桂林莱茵生物科技股份有限公司 2013 半年度报告全文


公司回顾总结前期披露的经营计划在报告期内的进展情况

    报告期内,公司按照既定的发展战略,积极调整客户结构和产品结构,与终端大客户的合作得到深入
开展,报告期植物提取产品销售收入获得增长,产品综合毛利率得到有效提升,通过这些举措的落实,公
司积累了较为丰富的生产经营和营销管理经验,公司在生产、管理流程等方面有了较大的提高。这些都将
对公司未来的运营改善,打下较为坚实的基础。从植物提取业务来看,报告期公司基本实现了既定的经营
目标。

三、主营业务构成情况

                                                                                                     单位:元

                                                                营业收入比上年 营业成本比上年 毛利率比上年同
                  营业收入        营业成本        毛利率(%)
                                                                同期增减(%) 同期增减(%)     期增减(%)

分行业

制造业            95,017,157.21   71,788,349.67        24.45%           15.57%         -0.69%         12.37%

建筑业            74,426,840.11   54,729,380.89        26.47%            230%         209.56%          4.85%

分产品

植物提取物        95,017,157.21   71,788,349.67        24.45%           15.57%         -0.69%         12.37%

BT 项目           74,426,840.11   54,729,380.89        26.47%            230%         209.56%          4.85%

分地区

国内              97,785,523.01   74,881,404.45        23.42%           142.5%         144.8%         -0.72%

国外              71,658,474.31   51,636,326.11        27.94%            11.2%        -13.04%         20.08%


四、核心竞争力分析

    (一)技术优势
    作为国内植物提取物生产和加工的先行者,公司已系统地掌握了一整套植物提取物的研发、生产技术
诀窍和关键工艺,形成了具有自主知识产权的系列核心技术。公司设有广西区级企业技术中心,技术中心
已开发出200多个产品,60多个产品经国外独立检测机构严格检测。公司为高新技术企业,公司的技术中
心已被认定为自治区级企业技术中心,并设有广西天然甜味剂工程技术中心、国家农产品加工技术研发专
业分中心、博士后科研工作站、院士工作站。承担了“十二五”国家科技支撑计划《罗汉果质量改进和综合
开发利用》项目、国家火炬计划产业化示范项目“新型甜味剂甜叶菊甙的产业化示范”项目、国家农业科技
成果转化资金项目《特色荔枝、罗汉果、石榴有效成份的提取技术及产品中试》、自治区农业科技成果转
化资金项目“强化功能成分的新型浓缩荔枝果汁中试”、自治区“罗汉果产业化工程院”等重大项目。
    公司现有采用的植物提取工艺,包括低温膜分离技术、生物发酵、柱层析、CO2超临界萃取等,使得
公司的提取水平同传统提取工艺相比,具有提取速度更快、成本更低、收率更高的优势。此外,公司是国
内少数几家能够通过改进和调整提取技术使提取物达到国际市场要求的企业之一。
    (二)设备优势
    植物提取物主要销往欧美等国际市场,该市场对产品质量有非常高的要求,要求生产企业从生产到检
测等整个环节具备较高的控制水平。与国内同行业企业相比,公司拥有先进的前处理、提取、分离、浓缩、
干燥及粉碎、造粒、包装等设备,包括:动态逆流萃取设备、柱层析分离设备、超滤、纳滤、微滤膜分离
设备等,且设备整体集成性强,为提取物的生产提供了良好的设施条件。公司募集资金项目建成以后,大


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                                                                 桂林莱茵生物科技股份有限公司 2013 半年度报告全文


量先进的生产和检测设备,不仅可以保证和提高公司产品的质量,提供生产技术开发的保障,而且对公司
开发新客户有很大帮助。
      (三)原材料资源控制优势
      广西是除云南以外中国最大的植物资源省份之一,公司的主要特有品种罗汉果、荔枝皮、苦橙等提取
物的原料是广西本地特产,公司具备了这些原料采购的区位优势,特别是这些产品需要采用新鲜原料进行
提取,不适合远途运输,更使得公司在原料采购上的地缘优势表现明显。公司的其他主要品种如山竹皮、
榴莲、石榴皮主产在东南亚地区,广西作为东盟自贸区的成员,也拥有得天独厚的资源控制优势。
      公司按照国际GAP标准建立了罗汉果、甜叶菊种植基地,与广大种植农户签署的“公司+农户”全方位
合作模式。上述合作模式在保证种植户收益和种植积极性的同时,使公司避免了国内其他植物提取物企业
季节性、投机性地高价抢购原料的情况,保证了生产的稳定性,同时稳定了产品的价格水平和利润空间,
为该产品扩大生产和销售奠定了坚实的基础。除此之外,公司还进行着多种植物的优种选育栽培实验工作。
公司将来完全可以将这些经验复制,为未来其他植物品种市场规模扩大后,建立自有原料基地,为原料采
购提供有力的保障。
      (四)生产经营优势
      1、市场反应优势
      公司在行业里是国内有能力生产最齐全品种植物提取物的企业之一,已经掌握200多种植物提取物的
生产技术,其中60多个产品经国外独立检测机构严格检测,可以视市场需求情况迅速灵活调整生产品种,
具有领先于行业的市场应变能力,及时快速地满足大部分客户的多种需求。
      2、差异化竞争策略优势
      公司以开发特有产品为主,避免了在常规品种上跟国内外企业大面积的价格竞争,树立了具有莱茵特
色的销售模式,公司特有产品品种日渐丰富,利润贡献日益显现,显示出公司在开发特有产品方面的可喜
进展,特有产品已经构成公司利润来源的重要组成部分。
      公司在行业中已经逐步树立了中国综合植物提取产品龙头企业的形象,国际知名度也有显著的提升,
“莱茵”产品开始在国际植物提取物市场为众多客户所熟悉。

五、投资状况分析

1、对外股权投资情况

(1)持有金融企业股权情况


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

桂林银行
                    24,000,000                                             24,000,000                长期股权
股份有限 商业银行                21,112,028   1.69% 21,112,028     1.59%                      0.00              增资
                           .00                                                    .00                投资
公司

广西兴安
                    2,030,000.                                             2,030,000.                长期股权
农村合作 商业银行                 2,476,194   1.25% 2,583,907      1.26%                251,335.13              增资
                           00                                                     00                 投资
银行

                    26,030,000                                             26,030,000
合计                             23,588,222   --    23,695,935     --                   251,335.13      --         --
                           .00                                                    .00




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                                                                       桂林莱茵生物科技股份有限公司 2013 半年度报告全文


2、主要子公司、参股公司分析

主要子公司、参股公司情况
                                                                                                                            单位:元

                                    主要产品或
 公司名称    公司类型    所处行业                  注册资本        总资产         净资产       营业收入      营业利润     净利润
                                         服务

                                    对房地产、
                                    市场、公路、
                                    城建、制造
                                    业、矿业、
                                    资产管理
桂林莱茵投                          业、物业服                554,680,388 93,332,777. 74,837,969. 7,666,299.8 6,062,708.7
             子公司     建筑业                  10000 万
资有限公司                          务业、宾馆、                        .76             05             85             1            8
                                    医院、学校、
                                    旅游景区、
                                    企业项目、
                                    园林项目的
                                    投资。

                                    化妆品的研
                                    发及其技术
                                    转让,预包
                                    装食品兼散
桂林莱茵康                          装食品、化
                                                               9,854,116.3 9,854,116.3
尔生物技术 子公司       制造业      妆品、日用 1000 万                                                        -23,628.39 -23,628.39
                                                                            1              1
有限公司                            品的批发、
                                    零售,农副
                                    土特产品的
                                    销售(粮食
                                    除外)

                                    颗粒剂(含
                                    中药前处理
桂林莱茵药                                                     1,850,989.8 1,844,010.3
             子公司     医药制造业 和提取)、片 600 万                                                        -88,393.28 -88,393.28
业有限公司                                                                  4              1
                                    剂生产、销
                                    售

                                    MFG of
LAYN USA                            Medicinals                 24,821,206.                     20,706,008.
             子公司     零售业                   100 万美元                      192,563.70                  -151,960.12 -151,960.12
INC                                 &                                       48                         03
                                    Botanicals


3、非募集资金投资的重大项目情况

                                                                                                                          单位:万元



                                                              13
                                                                       桂林莱茵生物科技股份有限公司 2013 半年度报告全文


                                                               截至报告期末累计
       项目名称       计划投资总额      本报告期投入金额                                 项目进度            项目收益情况
                                                                   实际投入金额

                                                                                                           报告期项目开始进
                                                                                     BT 项目最新进展情
                                                                                                           入回购期,单位工程
                                                                                     况详见公司于 2013
桂林市临桂新区防                                                                                           之一的大皇山闸坝
                                                                                      年 7 月 5 日披露的
洪排涝及湖塘水系              162,000                14,000                 26,000                         工程已完工并通过
                                                                                     《关于 BT 项目合同
工程                                                                                                       了单位工程竣工验
                                                                                     实施进展的公告》,
                                                                                                        收,报告期项目实现
                                                                                     公告编号 2013-044。
                                                                                                        盈利 606 万元。

         合计                 162,000                14,000                 26,000              --                    --

临时公告披露的指定网站查询日期(如
                                        2013 年 07 月 05 日
有)

临时公告披露的指定网站查询索引(如
                                        巨潮资讯网(www.cninfo.com.cn)
有)


六、对 2013 年 1-9 月经营业绩的预计

2013 年 1-9 月预计的经营业绩情况:与上年同期相比扭亏为盈
与上年同期相比扭亏为盈

2013 年 1-9 月净利润与上年同期相比扭亏为盈
                                                                             1,800      至                                    2,300
(万元)

2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                           -3,479.24
元)

                                                得益于公司前期战略调整规划的深入落实,公司预计 2013 年 1-9 月植物提
                                                取业务销售收入较上年同期将取得增长,主导产品毛利率得到提升。同时,
业绩变动的原因说明                              2013 年公司全资子公司莱茵投资承担的 BT 项目进入回购期可以确认部分
                                                项目收益,另一方面,公司转让全资孙公司锦汇投资股权获得一定收益。
                                                因此,公司预计 2013 年 1-9 月较上年同期扭亏为盈。


七、公司报告期利润分配实施情况

报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况
□ 适用 √ 不适用
公司 2012 年年度股东大会审议通过的利润分配方案为不分配、不转增。


八、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的
    接待时间          接待地点           接待方式          接待对象类型              接待对象
                                                                                                               资料

                                                                             21 世纪经济报道
2013 年 01 月 14 日 公司董事会办公室 电话沟通           其他                                         公司生产经营情况
                                                                             陈浠


                                                              14
                                                                                 桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                                                  第五节 重要事项

一、公司治理情况

公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。


二、重大诉讼仲裁事项

□ 适用 √ 不适用
本报告期公司无重大诉讼、仲裁事项。


三、媒体质疑情况

□ 适用 √ 不适用
本报告期公司无媒体普遍质疑事项。


四、资产交易事项

1、出售资产情况


                                       本期初               资产出
                                       起至出               售为上                          与交易
                                       售日该               市公司                          对方的 所涉及 所涉及
                                                 出售对
                           交易价 资产为                    贡献的 资产出 是否为 关联关 的资产 的债权
交易对 被出售                                    公司的                                                            披露日 披露索
                    出售日 格(万 上市公                    净利润 售定价 关联交 系(适 产权是 债务是
   方     资产                                    影响                                                                  期      引
                            元)       司贡献               占净利        原则         易   用关联 否已全 否已全
                                                 (注 3)
                                       的净利               润总额                          交易情 部过户 部转移
                                       润(万               的比例                          形)
                                        元)                 (%)

                                                 本次交                                                                       巨潮资
                                                 易有利                                                                       讯网
                                                 于优化                                                                       《关于
                                                 公司资                                                                       转让全
         桂林锦
桂林彰                                           产结                                                                         资孙公
         汇投资 2013 年                                                                                            2013 年
泰实业                     5,425.4               构,改               市场价                                                  司桂林
         有限公 7 月 16                 -177.9                                    否                 是   是       06 月 29
集团有                             6             善公司               值                                                      锦汇投
         司 80% 日                                                                                                 日
限公司                                           财务状                                                                       资有限
         股权
                                                 况。不                                                                       公司
                                                 会对公                                                                       80%股
                                                 司业务                                                                       权的公
                                                 连续                                                                         告》(公



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                                                                         桂林莱茵生物科技股份有限公司 2013 半年度报告全文


                                           性,管                                                                  告编
                                           理层稳                                                                  号:
                                           定性造                                                                  2013-
                                           成重大                                                                  041)
                                           影响。


五、重大关联交易

1、关联债权债务往来

是否存在非经营性关联债权债务往来
□ 是 √ 否

                                                                    是否存在非
                                   债权债务类                                     期初余额(万 本期发生额 期末余额(万
         关联方      关联关系                        形成原因       经营性资金
                                          型                                          元)          (万元)       元)
                                                                         占用

                   本公司实际
                                   应收关联方
蒋志刚             控制人的父                       关联租赁        否                   18.68                 0      18.68
                                   债权
                   亲

                   本公司持股
                               应收关联方           未报销的日
姚新德             5%以上股东,                                     否                         0          120             120
                               债权                 常费用
                   董事长

                                   应收关联方       未报销的日
杨晓涛             本公司董事                                       否                         0          123             123
                                   债权             常费用

                   本公司实际      应付关联方       关联方借款
秦本军                                                              否                         0      8,090.78     8,090.78
                   控制人          债务             及利息

                   本公司持股
                               应付关联方           关联方借款
姚新德             5%以上股东,                                     否                         0       1,200.9      1,200.9
                               债务                 及利息
                   董事长

                                   应付关联方       关联方借款
杨晓涛             本公司董事                                       否                  698.46            -455       243.46
                                   债务             及利息

                   本公司实际
                                   应付关联方
蒋安明             控制人的兄                       借款利息        否                   15.06                 0      15.06
                                   债务
                   弟

                   本公司实际
                                   应付关联方
蒋俊               控制人的兄                       借款利息        否                   31.28                 0      31.28
                                   债务
                   弟

                   本公司实际
                                   应付关联方
蒋瑞民             控制人父亲                       借款利息        否                       3.42              0          3.42
                                   债务
                   的兄弟

                   本公司董事      应付关联方       关联方借款
杨惠                                                                否                  196.38        1,306.71     1,158.09
                   的子女          债务             及利息


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                                                                       桂林莱茵生物科技股份有限公司 2013 半年度报告全文


桂林君沣投资有限公 本公司董事     应付关联方      关联方借款
                                                                  否                        83.68               0           83.68
司                   控制的企业   债务            及利息

桂林袭汇房地产投资 本公司董事     应付关联方
                                                  借款利息        否                       113.87        -113.87                  0
有限责任公司         控制的企业   债务

桂林德鸿投资有限公 本公司董事     应付关联方      关联方借款
                                                                  否                           0            800                   0
司                   控制的企业   债务            及利息

桂林君御投资有限公 本公司董事     应付关联方      关联方借款
                                                                  否                           0        1,012.67                  0
司                   控制的企业   债务            及利息

关联债权债务对公司经营成果及财
                                  关联方为公司提供借款,在一定程度上缓解了公司的资金需求压力。
务状况的影响


2、其他重大关联交易

      2013年5月7日,经公司第三届董事会第二十二次会议审议通过,为了补充公司流动资金,保证公司日常经营的稳定性,
公司向控股股东、实际控制人秦本军先生借款人民币8,000万元,借款期限为6个月,借款费用按公司从金融机构获得借款的
实际成本即年化利率9.5%计算。(若公司提前归还借款,则按实际借款天数计息)。
重大关联交易临时报告披露网站相关查询

               临时公告名称                        临时公告披露日期                         临时公告披露网站名称

关于公司向关联人借款的公告                  2013 年 05 月 09 日                    巨潮资讯网(www.cninfo.com.cn)


六、重大合同及其履行情况

1、担保情况

                                                                                                                      单位:万元

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

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

                                               公司对子公司的担保情况

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

桂林莱茵投资有限 2012 年 07                                                   连带责任保
                                    6,000                                 0                  6 个月       否          否
公司                月 28 日                                                  证

桂林莱茵投资有限 2012 年 09                                                   连带责任保
                                   10,000                                 0                  1年          否          否
公司                月 08 日                                                  证

报告期内审批对子公司担保额                                 0 报告期内对子公司担保实际                                             0


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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
                                                        16,000                                                                  0
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                                                               0
(A1+B1)                                                           计(A2+B2)

报告期末已审批的担保额度合                                          报告期末实际担保余额合计
                                                        16,000                                                                  0
计(A3+B3)                                                         (A4+B4)

实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                             0%

其中:

为股东、实际控制人及其关联方提供担保的金额(C)                                                                                 0

直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                                0
务担保金额(D)

担保总额超过净资产 50%部分的金额(E)                                                                                           0

上述三项担保金额合计(C+D+E)                                                                                                   0

未到期担保可能承担连带清偿责任说明(如有)                          不适用。

违反规定程序对外提供担保的说明(如有)                              不适用。

采用复合方式担保的具体情况说明
不适用。


2、其他重大合同


                                  合同涉及 合同涉及
合同订立                          资产的账 资产的评 评估机构                                                       截至报告
           合同订立 合同签订                                         评估基准           交易价格 是否关联
公司方名                           面价值   估价值 名称(如                    定价原则                   关联关系 期末的执
           对方名称        日期                                      日(如有)         (万元) 交易
   称                             (万元) (万元)      有)                                                        行情况
                                  (如有) (如有)

                                                                                                                     尚有资产
桂林莱茵                                               北京中天
           兴安县土 2011 年                                          2011 年                                         收储余款
生物科技                                               华资产评
           地储备中 12 月 28       3,662.73 9,809.72                 11 月 10 市场价值     9,852.05 否      无       4,852.05
股份有限                                               估有限责
           心         日                                             日                                              万元未收
公司                                                   任公司
                                                                                                                     回。


3、其他重大交易

    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》。根据协议的相关约定,该协议已经自动续约2年至2015年11月1日止。本报告期内,公司收到嘉吉订
单637.98万美元,执行订单144.73万美元。从协议生效至本报告期末,公司累计已收到嘉吉订单2,487.70万
美元,累计已执行订单1,711.54万美元。

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                                                               桂林莱茵生物科技股份有限公司 2013 半年度报告全文


七、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项

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

股改承诺

收购报告书或权益变动报告书中所作承


资产重组时所作承诺

                                                    本公司上市时,
                                                    当时持有本公
                                                    司 5%以上股份
                                                    的股东秦本军、
                                                    姚新德、杨晓涛
                                                    及蒋安明向本
                                                    公司出具了《避
                                                    免同业竞争承
                                                    诺函》,承诺:
                                                    “本人将不在中
                                                    国境内外直接
                                                    或间接从事或
                                                    参与任何在商
                                                    业上对股份公
                                     秦本军、姚新   司构成竞争的                                     截至本报告披
                                                                     2007 年 09 月 13
首次公开发行或再融资时所作承诺       德、杨晓涛及蒋 业务或活动,或                      长期履行     露日,该承诺履
                                                                     日
                                     安明           拥有与股份公                                     行情况正常。
                                                    司存在竞争关
                                                    系的任何经济
                                                    实体、机构、经
                                                    济组织的权益,
                                                    或以其他任何
                                                    形式取得该经
                                                    济实体、机构、
                                                    经济组织的控
                                                    制权,或在该经
                                                    济实体、机构、
                                                    经济组织中担
                                                    任高级管理人
                                                    员或核心技术
                                                    人员。”

其他对公司中小股东所作承诺

承诺是否及时履行                     是

未完成履行的具体原因及下一步计划
                                     无
(如有)


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                                                              桂林莱茵生物科技股份有限公司 2013 半年度报告全文


八、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否


九、其他重大事项的说明

    随着政府“保护漓江,发展临桂,再造一个新桂林”的桂林市城市建设发展战略举措的进一步实施,临桂新区建设速度明
显加快。公司位于临桂秧塘工业园的新建工厂,已不符合临桂新区的整体发展规划。因此,桂林市县政府要求公司尽快完成
整体搬迁。公司于2011年3月17日接到桂林市临桂县人民政府文件《关于桂林莱茵生物科技股份有限公司整体搬迁有关问题
的批复》(临政复[2011]44号)。详细情况见公司于2011年3月19日披露的《关于公司整体搬迁的提示性公告》,公告编号
[2011-007]。
    2013年2月,经初步协商,临桂县人民政府办公室文件(临政办复[2013]10号文)批复同意将公司秧塘工业区工业用地
变更为商住用地,市场评估价26,324.4万元,公司原工业用地、地面构建物及附着物、搬迁补偿市场评估20,346.44万元。2013
年3月15日,公司2013年度第1次临时股东大会审议通过了《关于公司整体搬迁补偿方案的议案》。2013年3月18日,公司与
临桂县国土局签订了新的《土地出让合同》,目前土地出让金及政府搬迁补偿均已按前述金额结清。根据审计机构意见,该
事项对公司财务状况及经营成果的影响需在公司整体搬迁完成后才能确定。2013年4月22日,公司收到临桂县人民政府针对
该事项的正式文件(临政复[2013]52号文)。




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                                                               桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                                 第六节 股份变动及股东情况

一、股份变动情况

                           本次变动前                    本次变动增减(+,-)                       本次变动后

                                                                公积金转
                         数量        比例(%) 发行新股   送股                 其他       小计         数量        比例(%)
                                                                   股

                        34,431,20                                          -24,230,00 -24,230,00 10,201,20
一、有限售条件股份                    26.58%                                                                       7.88%
                                7                                                   0          0            7

                        34,431,20                                          -24,230,00 -24,230,00 10,201,20
5、高管股份                           26.58%                                                                       7.88%
                                7                                                   0          0            7

                        95,102,55                                          24,230,00 24,230,00 119,332,5
二、无限售条件股份                    73.42%                                                                      92.12%
                                3                                                   0          0            53

                        95,102,55                                          24,230,00 24,230,00 119,332,5
1、人民币普通股                       73.42%                                                                      92.12%
                                3                                                   0          0            53

                        129,533,7                                                                  129,533,7
三、股份总数                            100%                                                                        100%
                                60                                                                          60

股份变动的原因
√ 适用 □ 不适用
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,本报告期内,公司离任董事秦本军先生所持本公司
24,230,000股高管股份解除锁定。故本报告期末,公司股本结构变为:有限售条件股份10,201,207股,占股份总数的7.88%,
无限售条件股份119,332,553股,占股份总数的92.12%。
股份变动的批准情况
□ 适用 √ 不适用
股份变动的过户情况
□ 适用 √ 不适用
股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
□ 适用 √ 不适用
公司认为必要或证券监管机构要求披露的其他内容
□ 适用 √ 不适用
公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明
□ 适用 √ 不适用


二、公司股东数量及持股情况

                                                                                                                 单位:股

报告期末股东总数                                                                                                   44,470



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                                           持股 5%以上的股东持股情况

                                                             报告期 持有有 持有无                 质押或冻结情况
                                                  报告期
                                                             内增减 限售条 限售条
   股东名称        股东性质      持股比例(%) 末持股
                                                             变动情 件的股 件的股             股份状态          数量
                                                   数量
                                                                况    份数量 份数量

                                                   25,613,                       25,613,
秦本军         境内自然人                19.77%              减少                          质押                 25,613,504
                                                      504                           504

                                                  11,286,4            10,201, 1,085,1
姚新德         境内自然人                 8.71%              减少
                                                       03                 207        96

                                                   3,101,5                       3,101,5
蒋安明         境内自然人                 2.39%              减少
                                                       76                            76

陈巧云         境内自然人                 0.29% 381,879 增加                    381,879

刘蕊           境内自然人                 0.28% 360,000 增加                    360,000

黎科弟         境内自然人                 0.25% 324,500 增加                    324,500

梁树荣         境内自然人                 0.21% 271,900 增加                    271,900

经伟庆         境内自然人                 0.21% 270,200 增加                    270,200

胡曙光         境内自然人                 0.20% 256,902 增加                    256,902

高颖君         境内自然人                 0.17% 222,900 增加                    222,900

上述股东关联关系或一致行动的     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,
说明                             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。

                                         前 10 名无限售条件股东持股情况

                                                                                                     股份种类
           股东名称                     报告期末持有无限售条件股份数量
                                                                                              股份种类          数量

秦本军                                                                     25,613,504 人民币普通股              25,613,504

蒋安明                                                                      3,101,576 人民币普通股               3,101,576

姚新德                                                                      1,085,196 人民币普通股               1,085,196

陈巧云                                                                          381,879 人民币普通股               381,879

刘蕊                                                                            360,000 人民币普通股               360,000

黎科弟                                                                          324,500 人民币普通股               324,500

梁树荣                                                                          271,900 人民币普通股               271,900

经伟庆                                                                          270,200 人民币普通股               270,200

胡曙光                                                                          256,902 人民币普通股               256,902

高颖君                                                                          222,900 人民币普通股               222,900

前 10 名无限售流通股股东之间,
                                 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,
以及前 10 名无限售流通股股东和
                                 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。
前 10 名股东之间关联关系或一致



                                                           22
                                              桂林莱茵生物科技股份有限公司 2013 半年度报告全文


行动的说明

公司股东在报告期内是否进行约定购回交易
□ 是 √ 否


三、控股股东或实际控制人变更情况

控股股东报告期内变更
□ 适用 √ 不适用
实际控制人报告期内变更
□ 适用 √ 不适用




                                         23
                                                                               桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                                第七节 董事、监事、高级管理人员情况

一、董事、监事和高级管理人员持股变动

√ 适用 □ 不适用

                                                                                                 期初被授予 本期被授予 期末被授予
                                             期初持股数 本期增持股 本期减持股 期末持股数
     姓名           职务        任职状态                                                         的限制性股 的限制性股 的限制性股
                                                  (股)   份数量(股)份数量(股) (股)
                                                                                                 票数量(股)票数量(股)票数量(股)

姚新德         董事长          现任           13,601,609                  2,315,206 11,286,403

杨晓涛         董事            现任

               董事;副总
蒋小三                         现任
               经理

               董事;副总
谢永富                         现任
               经理

王若晨         独立董事        现任

刘红玉         独立董事        现任

杨建军         独立董事        现任

秦寿峰         监事会主席 现任

刘卓娜         监事            现任

李     杰      监事            现任

               董事会秘
罗华阳         书;副总经       现任
               理

周庆伟         财务总监        现任

李元元         副总经理        现任

易水平         副总经理        离任

唐有铖         监事            离任

合计                  --              --      13,601,609            0     2,315,206 11,286,403             0          0           0


二、公司董事、监事、高级管理人员变动情况

        姓名               担任的职务             类型            日期                                 原因

                                                            2013 年 04 月 17
易水平                副总经理             离职                                个人原因
                                                            日

                                                            2013 年 05 月 23
唐友铖                监事                 离职                                个人原因
                                                            日


                                                                     24
                                          桂林莱茵生物科技股份有限公司 2013 半年度报告全文


                       2013 年 05 月 23
李元元   监事   任免                      工作变动,辞去监事职务后改任副总经理。
                       日




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                                                             桂林莱茵生物科技股份有限公司 2013 半年度报告全文




                                         第八节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:桂林莱茵生物科技股份有限公司
                                                                                                      单位:元

                  项目                       期末余额                                期初余额

流动资产:

     货币资金                                             31,673,104.88                          41,151,733.01

     结算备付金

     拆出资金

     交易性金融资产

     应收票据

     应收账款                                             47,600,718.33                          64,119,838.63

     预付款项                                              9,096,318.37                          10,829,553.82

     应收保费

     应收分保账款

     应收分保合同准备金

     应收利息                                              7,836,629.16                           7,466,584.72

     应收股利

     其他应收款                                           69,433,804.34                          62,972,865.97

     买入返售金融资产

     存货                                                863,992,701.92                         512,047,927.13

     一年内到期的非流动资产

     其他流动资产                                          3,379,348.66                           4,553,623.88

流动资产合计                                            1,033,012,625.66                        703,142,127.16


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                                   桂林莱茵生物科技股份有限公司 2013 半年度报告全文


非流动资产:

    发放委托贷款及垫款

    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资                26,030,000.00                         26,030,000.00

    投资性房地产

    固定资产                   148,539,129.38                        151,304,257.66

    在建工程                       100,000.00                           100,000.00

    工程物资

    固定资产清理

    生产性生物资产

    油气资产

    无形资产                       807,394.74                         24,562,591.57

    开发支出

    商誉

    长期待摊费用

    递延所得税资产               3,018,378.64                          3,018,378.64

    其他非流动资产

非流动资产合计                 178,494,902.76                        205,015,227.87

资产总计                      1,211,507,528.42                       908,157,355.03

流动负债:

    短期借款                   156,880,117.00                        348,457,104.68

    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

    应付账款                    27,831,573.46                         30,432,593.27

    预收款项                   121,630,047.17                           392,671.33

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬                   588,623.74                          1,915,131.47

    应交税费                       724,472.82                          2,083,680.49



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                                             桂林莱茵生物科技股份有限公司 2013 半年度报告全文


     应付利息                                164,086.69                          1,718,782.95

     应付股利

     其他应付款                          117,000,271.09                         15,304,781.48

     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                6,634,560.00                         13,269,120.00

     其他流动负债

流动负债合计                             431,453,751.97                        413,573,865.67

非流动负债:

     长期借款                            420,000,000.00                        320,000,000.00

     应付债券

     长期应付款                              534,307.24                           472,784.48

     专项应付款                          179,909,426.92

     预计负债

     递延所得税负债

     其他非流动负债                       10,748,265.00                         10,748,265.00

非流动负债合计                           611,191,999.16                        331,221,049.48

负债合计                                1,042,645,751.13                       744,794,915.15

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                           -52,467,096.87                       -58,152,558.94

     外币报表折算差额                       -441,760.97                           -264,475.64

归属于母公司所有者权益合计               168,677,376.26                        163,169,199.52

     少数股东权益                            184,401.03                           193,240.36

所有者权益(或股东权益)合计             168,861,777.29                        163,362,439.88

负债和所有者权益(或股东权益)总
                                        1,211,507,528.42                       908,157,355.03





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                                                                桂林莱茵生物科技股份有限公司 2013 半年度报告全文


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

编制单位:桂林莱茵生物科技股份有限公司
                                                                                                         单位:元

                 项目                             期末余额                              期初余额

流动资产:

    货币资金                                                  26,918,556.40                         10,785,342.58

    交易性金融资产

    应收票据

    应收账款                                                  61,450,963.58                         71,119,490.32

    预付款项                                                   7,042,722.90                          4,714,809.09

    应收利息

    应收股利

    其他应收款                                                53,221,801.60                        198,011,210.59

    存货                                                     403,099,114.01                        139,231,656.97

    一年内到期的非流动资产

    其他流动资产                                               3,376,856.41                          3,780,290.55

流动资产合计                                                 555,110,014.90                        427,642,800.10

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                                             144,184,924.59                        144,184,924.59

    投资性房地产

    固定资产                                                 139,889,042.99                        143,637,954.46

    在建工程                                                    100,000.00                            100,000.00

    工程物资

    固定资产清理

    生产性生物资产

    油气资产

    无形资产                                                    629,724.84                          24,375,487.87

    开发支出

    商誉




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                                     桂林莱茵生物科技股份有限公司 2013 半年度报告全文


    长期待摊费用

    递延所得税资产                  2,380,922.25                         2,380,922.25

    其他非流动资产

非流动资产合计                    287,184,614.67                       314,679,289.17

资产总计                          842,294,629.57                       742,322,089.27

流动负债:

    短期借款                      136,880,117.00                       343,457,104.68

    交易性金融负债

    应付票据

    应付账款                       24,658,208.57                        15,456,514.94

    预收款项                        1,630,047.17                          392,671.33

    应付职工薪酬                     285,420.00                          1,726,164.61

    应交税费                         525,041.30                          1,614,855.47

    应付利息                           16,725.59                         1,291,005.17

    应付股利

    其他应付款                    177,003,740.97                        51,626,873.57

    一年内到期的非流动负债          5,768,220.00                        11,536,440.00

    其他流动负债

流动负债合计                      346,767,520.60                       427,101,629.77

非流动负债:

    长期借款                      120,000,000.00                       120,000,000.00

    应付债券

    长期应付款

    专项应付款                    179,909,426.92

    预计负债

    递延所得税负债

    其他非流动负债                 10,748,265.00                        10,748,265.00

非流动负债合计                    310,657,691.92                       130,748,265.00

负债合计                          657,425,212.52                       557,849,894.77

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



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                                                                桂林莱茵生物科技股份有限公司 2013 半年度报告全文


     盈余公积                                                  8,834,943.24                          8,834,943.24

     一般风险准备

     未分配利润                                              -36,716,817.05                        -37,114,039.60

     外币报表折算差额

所有者权益(或股东权益)合计                                 184,869,417.05                        184,472,194.50

负债和所有者权益(或股东权益)总
                                                             842,294,629.57                        742,322,089.27



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


3、合并利润表

编制单位:桂林莱茵生物科技股份有限公司
                                                                                                         单位:元

                  项目                            本期金额                              上期金额

一、营业总收入                                               169,878,654.20                        105,611,043.05

     其中:营业收入                                          169,878,654.20                        105,611,043.05

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                                               167,007,800.86                        125,450,495.03

     其中:营业成本                                          126,635,285.96                         90,225,321.44

           利息支出

           手续费及佣金支出

           退保金

           赔付支出净额

           提取保险合同准备金净额

           保单红利支出

           分保费用

           营业税金及附加                                      2,619,010.07                          1,218,297.00

           销售费用                                            6,252,818.19                          4,950,496.29

           管理费用                                           13,915,598.90                         14,947,187.82

           财务费用                                           17,595,881.46                         13,205,615.34

           资产减值损失                                          -10,793.72                           903,577.14

     加:公允价值变动收益(损失以
“-”号填列)



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                                                                 桂林莱茵生物科技股份有限公司 2013 半年度报告全文


            投资收益(损失以“-”号
                                                                 251,335.13                            161,994.00
填列)

            其中:对联营企业和合营
企业的投资收益

            汇兑收益(损失以“-”号填
                                                               -1,287,150.81                          -233,600.62
列)

三、营业利润(亏损以“-”号填列)                              1,835,037.66                        -19,911,058.60

       加:营业外收入                                           5,511,824.12                         2,314,063.87

       减:营业外支出                                           1,670,239.04                           205,363.74

            其中:非流动资产处置损
                                                                  66,290.64                                  0.00


四、利润总额(亏损总额以“-”号填
                                                                5,676,622.74                        -17,802,358.47
列)

       减:所得税费用                                                                                   21,954.88

五、净利润(净亏损以“-”号填列)                              5,676,622.74                        -17,824,313.35

       其中:被合并方在合并前实现的
净利润

       归属于母公司所有者的净利润                               5,685,462.07                        -17,801,699.85

       少数股东损益                                                -8,839.33                            -22,613.50

六、每股收益:                                       --                                     --

       (一)基本每股收益                                               0.04                                 -0.14

       (二)稀释每股收益                                               0.04                                 -0.14

七、其他综合收益                                                 -441,760.97                            -62,938.85

八、综合收益总额                                                5,234,861.77                        -17,887,252.20

       归属于母公司所有者的综合收益
                                                                5,243,701.10                        -17,864,638.70
总额

       归属于少数股东的综合收益总额                                -8,839.33                            -22,613.50


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

编制单位:桂林莱茵生物科技股份有限公司
                                                                                                          单位:元

                 项目                             本期金额                               上期金额

一、营业收入                                                   96,157,161.62                        75,416,488.90

       减:营业成本                                            73,942,134.52                        65,070,937.54



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                                                                  桂林莱茵生物科技股份有限公司 2013 半年度报告全文


           营业税金及附加                                         290,387.14                            518,255.16

           销售费用                                              4,110,593.20                         3,473,622.14

           管理费用                                             10,616,603.52                         8,971,362.10

           财务费用                                             12,342,092.44                        10,913,410.96

           资产减值损失                                           154,639.49                            537,481.78

       加:公允价值变动收益(损失以
“-”号填列)

           投资收益(损失以“-”号填
                                                                  251,335.13                            161,994.00
列)

           其中:对联营企业和合营企
业的投资收益

二、营业利润(亏损以“-”号填列)                              -5,047,953.56                        -13,906,586.78

       加:营业外收入                                            5,511,824.12                         1,417,730.26

       减:营业外支出                                               66,648.01                           204,163.74

           其中:非流动资产处置损失                                 66,290.64

三、利润总额(亏损总额以“-”号填
                                                                  397,222.55                         -12,693,020.26
列)

       减:所得税费用                                                                                  -534,126.31

四、净利润(净亏损以“-”号填列)                                397,222.55                         -12,158,893.95

五、每股收益:                                       --                                      --

       (一)基本每股收益                                              0.003                                  -0.09

       (二)稀释每股收益                                              0.003                                  -0.09

六、其他综合收益

七、综合收益总额                                                  397,222.55                         -12,158,893.95


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


5、合并现金流量表

编制单位:桂林莱茵生物科技股份有限公司
                                                                                                           单位:元

                 项目                             本期金额                                上期金额

一、经营活动产生的现金流量:

       销售商品、提供劳务收到的现金                            118,883,714.00                        87,246,986.18

       客户存款和同业存放款项净增加


       向中央银行借款净增加额


                                                          33
                                            桂林莱茵生物科技股份有限公司 2013 半年度报告全文


     向其他金融机构拆入资金净增加


     收到原保险合同保费取得的现金

     收到再保险业务现金净额

     保户储金及投资款净增加额

     处置交易性金融资产净增加额

     收取利息、手续费及佣金的现金

     拆入资金净增加额

     回购业务资金净增加额

     收到的税费返还                        3,964,009.97                         2,048,339.40

     收到其他与经营活动有关的现金        209,077,357.41                        53,511,763.98

经营活动现金流入小计                     331,925,081.38                       142,807,089.56

     购买商品、接受劳务支付的现金        393,355,623.28                       156,882,149.70

     客户贷款及垫款净增加额

     存放中央银行和同业款项净增加


     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
                                          14,566,443.57                        11,030,521.39


     支付的各项税费                        1,552,745.72                         5,891,819.63

     支付其他与经营活动有关的现金         18,075,112.75                        22,153,674.45

经营活动现金流出小计                     427,549,925.32                       195,958,165.17

经营活动产生的现金流量净额               -95,624,843.94                       -53,151,075.61

二、投资活动产生的现金流量:

     收回投资收到的现金                  120,000,000.00

     取得投资收益所收到的现金               251,335.13                           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                     120,251,335.13                         6,090,244.00

     购建固定资产、无形资产和其他
                                           5,309,155.33                         4,849,442.40
长期资产支付的现金


                                    34
                                                                桂林莱茵生物科技股份有限公司 2013 半年度报告全文


       投资支付的现金

       质押贷款净增加额

       取得子公司及其他营业单位支付
的现金净额

       支付其他与投资活动有关的现金

投资活动现金流出小计                                           5,309,155.33                          4,849,442.40

投资活动产生的现金流量净额                                   114,942,179.80                          1,240,801.60

三、筹资活动产生的现金流量:

       吸收投资收到的现金

       其中:子公司吸收少数股东投资
收到的现金

       取得借款收到的现金                                    181,100,979.92                        199,908,659.09

       发行债券收到的现金

       收到其他与筹资活动有关的现金                          223,400,000.00                         84,000,000.00

筹资活动现金流入小计                                         404,500,979.92                        283,908,659.09

       偿还债务支付的现金                                    277,473,809.18                        121,000,000.00

       分配股利、利润或偿付利息支付
                                                              25,422,782.38                         13,949,021.27
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                          129,566,080.34                         62,791,759.58

筹资活动现金流出小计                                         432,462,671.90                        197,740,780.85

筹资活动产生的现金流量净额                                   -27,961,691.98                         86,167,878.24

四、汇率变动对现金及现金等价物的
                                                                -834,272.01                            -54,985.98
影响

五、现金及现金等价物净增加额                                  -9,478,628.13                         34,202,618.25

       加:期初现金及现金等价物余额                           41,151,733.01                         74,764,663.71

六、期末现金及现金等价物余额                                  31,673,104.88                        108,967,281.96


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


6、母公司现金流量表

编制单位:桂林莱茵生物科技股份有限公司
                                                                                                         单位:元

                 项目                             本期金额                              上期金额

一、经营活动产生的现金流量:


                                                       35
                                            桂林莱茵生物科技股份有限公司 2013 半年度报告全文


     销售商品、提供劳务收到的现金        111,580,671.85                        79,622,714.81

     收到的税费返还                        3,964,009.97                         2,048,339.40

     收到其他与经营活动有关的现金        208,370,988.36                         2,173,661.84

经营活动现金流入小计                     323,915,670.18                        83,844,716.05

     购买商品、接受劳务支付的现金        332,121,737.80                        62,800,743.67

     支付给职工以及为职工支付的现
                                          10,881,881.53                         5,592,296.07


     支付的各项税费                        1,501,760.95                         4,584,664.19

     支付其他与经营活动有关的现金         10,557,860.02                         9,493,065.12

经营活动现金流出小计                     355,063,240.30                        82,470,769.05

经营活动产生的现金流量净额               -31,147,570.12                         1,373,947.00

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               251,335.13                           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                        251,335.13                          6,090,244.00

     购建固定资产、无形资产和其他
                                           2,957,408.00                          232,570.00
长期资产支付的现金

     投资支付的现金

     取得子公司及其他营业单位支付
的现金净额

     支付其他与投资活动有关的现金

投资活动现金流出小计                       2,957,408.00                          232,570.00

投资活动产生的现金流量净额                -2,706,072.87                         5,857,674.00

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                   66,100,979.92                       159,908,659.09

     发行债券收到的现金

     收到其他与筹资活动有关的现金        414,000,000.00                        44,000,000.00

筹资活动现金流入小计                     480,100,979.92                       203,908,659.09

     偿还债务支付的现金                  277,473,809.18                       111,000,000.00



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                                                                 桂林莱茵生物科技股份有限公司 2013 半年度报告全文


       分配股利、利润或偿付利息支付
                                                               16,038,421.28                                   11,246,840.72
的现金

       支付其他与筹资活动有关的现金                           135,775,000.00                                   48,791,759.58

筹资活动现金流出小计                                          429,287,230.46                                 171,038,600.30

筹资活动产生的现金流量净额                                     50,813,749.46                                   32,870,058.79

四、汇率变动对现金及现金等价物的
                                                                 -826,892.65                                       -55,528.40
影响

五、现金及现金等价物净增加额                                   16,133,213.82                                   40,046,151.39

       加:期初现金及现金等价物余额                            10,785,342.58                                   60,736,523.55

六、期末现金及现金等价物余额                                   26,918,556.40                                 100,782,674.94


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


7、合并所有者权益变动表

编制单位:桂林莱茵生物科技股份有限公司
本期金额
                                                                                                                     单位:元

                                                                      本期金额

                                                  归属于母公司所有者权益
             项目                                                                                      少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                          其他       权益        益合计
                                         积      股     备       积      险准备    利润
                             股本)

                             129,533 83,217,5                  8,834,9            -58,152, -264,47 193,240.3 163,362,43
一、上年年末余额
                              ,760.00    30.86                   43.24             558.94       5.64           6        9.88

       加:会计政策变更

           前期差错更正

           其他

                             129,533 83,217,5                  8,834,9            -58,152, -264,47 193,240.3 163,362,43
二、本年年初余额
                              ,760.00    30.86                   43.24             558.94       5.64           6        9.88

三、本期增减变动金额(减少                                                        5,685,46 -177,28                 5,499,337.
                                                                                                       -8,839.33
以“-”号填列)                                                                      2.07      5.33                      41

                                                                                  5,685,46                         5,676,622.
(一)净利润                                                                                           -8,839.33
                                                                                      2.07                                74

                                                                                             -177,28               -177,285.3
(二)其他综合收益
                                                                                                5.33                         3

                                                                                  5,685,46 -177,28                 5,499,337.
上述(一)和(二)小计                                                                                 -8,839.33
                                                                                      2.07      5.33                      41



                                                         37
                                                                  桂林莱茵生物科技股份有限公司 2013 半年度报告全文


(三)所有者投入和减少资本

1.所有者投入资本

2.股份支付计入所有者权益
的金额

3.其他

(四)利润分配

1.提取盈余公积

2.提取一般风险准备

3.对所有者(或股东)的分


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            -52,467, -441,76 184,401.0 168,861,77
四、本期期末余额
                                ,760.00    30.86                  43.24             096.87     0.97           3       7.29

上年金额
                                                                                                                  单位:元

                                                                       上年金额

                                                    归属于母公司所有者权益
             项目                                                                                     少数股东 所有者权
                                实收资
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                       其他      权益       益合计
                                           积      股     备      积      险准备    利润
                                股本)

                                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:同一控制下企业合并
产生的追溯调整

       加:会计政策变更



                                                           38
                                                       桂林莱茵生物科技股份有限公司 2013 半年度报告全文


          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                                         -65,965, -106,32 -41,112.8 -66,112,80
以“-”号填列)                                                     364.63      6.93          9        4.45

                                                                   -65,965,             -41,112.8 -66,006,47
(一)净利润
                                                                     364.63                    9        7.52

                                                                              -106,32              -106,326.9
(二)其他综合收益
                                                                                 6.93                      3

                                                                   -65,965, -106,32 -41,112.8 -66,112,80
上述(一)和(二)小计
                                                                     364.63      6.93          9        4.45

(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


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       -58,152, -264,47 193,240.3 163,362,43
四、本期期末余额
                             ,760.00   30.86          43.24          558.94      5.64          6        9.88




                                                39
                                                                  桂林莱茵生物科技股份有限公司 2013 半年度报告全文


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


8、母公司所有者权益变动表

编制单位:桂林莱茵生物科技股份有限公司
本期金额
                                                                                                                单位:元

                                                                    本期金额
              项目              实收资本                                              一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                               准备         润          益合计

                              129,533,76 83,217,530                      8,834,943.              -37,114,03 184,472,19
一、上年年末余额
                                     0.00         .86                           24                       9.60       4.50

       加:会计政策变更

           前期差错更正

           其他

                              129,533,76 83,217,530                      8,834,943.              -37,114,03 184,472,19
二、本年年初余额
                                     0.00         .86                           24                       9.60       4.50

三、本期增减变动金额(减少
                                                                                                 397,222.55 397,222.55
以“-”号填列)

(一)净利润                                                                                     397,222.55 397,222.55

(二)其他综合收益

上述(一)和(二)小计                                                                           397,222.55 397,222.55

(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


                                                          40
                                                                 桂林莱茵生物科技股份有限公司 2013 半年度报告全文


(六)专项储备

1.本期提取

2.本期使用

(七)其他

                               129,533,76 83,217,530                     8,834,943.            -36,716,81 184,869,41
四、本期期末余额
                                     0.00          .86                          24                  7.05          7.05

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

                               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

                               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(减少以                -2,666,383.                                        -76,356,20 -79,022,58
“-”号填列)                                      48                                                 1.54       5.02

                                                                                               -76,356,20 -76,356,20
(一)净利润
                                                                                                       1.54       1.54

(二)其他综合收益

                                                                                               -76,356,20 -76,356,20
上述(一)和(二)小计
                                                                                                       1.54       1.54

(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



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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

                                         -2,666,383.                                                   -2,666,383.
(七)其他
                                                 48                                                            48

                            129,533,76 83,217,530                      8,834,943.          -37,114,03 184,472,19
四、本期期末余额
                                  0.00          .86                           24                9.60         4.50


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


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。
     2012年,本公司注册地从兴安县迁移到临桂县。迁移后公司注册地址为桂林市临桂县西城南路秧塘
工业园。
     本公司属农产品加工行业,主要的经营业务包括:植物制品、农副土特产品的研发、生产、销售、
自营进出口(以上涉及许可审批项目除外);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)、护肤用化妆品的研发、销售及技术转让;食品添加剂(甜菊糖甙)的研发、生产及销售。
     本公司的主要产品为甜叶菊、葡萄籽、罗汉果、红景天、越橘等植物提取物。
     本财务报表已经本公司董事会于2013年8月22日决议批准报出。




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四、公司主要会计政策、会计估计和前期差错

1、财务报表的编制基础

     本集团(母子公司合并统称“本集团”)财务报表以持续经营假设为基础编制,根据实际发生的交易和事项,按照财政
部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业
会计准则解释及其他相关规定(以下合称“企业会计准则”)、以及中国证券监督管理委员会《公开发行证券的公司信息披露
编报规则第15号——财务报告的一般规定》(2010年修订)的披露规定编制。
     根据企业会计准则的相关规定,本集团会计核算以权责发生制为基础。除某些金融工具外,本财务报表均以历史成本
为计量基础。资产如果发生减值,则按照相关规定计提相应的减值准备。


2、遵循企业会计准则的声明

     本集团编制的财务报表符合企业会计准则的要求,真实、完整地反映了本集团2013年06月30日的财务状况及2013年半
年度的经营成果和现金流量等有关信息。此外,本集团的财务报表在所有重大方面符合中国证券监督管理委员会2010年修订
的《公开发行证券的公司信息披露编报规则第15号-财务报告的一般规定》有关财务报表及其附注的披露要求。




3、会计期间

    本集团的会计期间分为年度和中期,会计中期指短于一个完整的会计年度的报告期间。本集团会计年度采用公历年度,
即每年自1月1日起至12月31日止。




4、记账本位币

     人民币为本公司及境内子公司经营所处的主要经济环境中的货币,本公司及境内子公司以人民币为记账本位币。本公
司之境外子公司根据其经营所处的主要经济环境中的货币确定美元为其记账本位币。本集团编制本财务报表时所采用的货币
为人民币。




5、同一控制下和非同一控制下企业合并的会计处理方法

(1)同一控制下企业合并

     参与合并的企业在合并前后均受同一方或相同的多方最终控制,且该控制并非暂时性的,为同一控制下的企业合并。
同一控制下的企业合并,在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。合并
日,是指合并方实际取得对被合并方控制权的日期。
     合并方取得的资产和负债均按合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账
面价值(或发行股份面值总额)的差额,调整资本公积(股本溢价);资本公积(股本溢价)不足以冲减的,调整留存收益。
     合并方为进行企业合并发生的各项直接费用,于发生时计入当期损益。


(2)非同一控制下的企业合并

     参与合并的企业在合并前后不受同一方或相同的多方最终控制的,为非同一控制下的企业合并。非同一控制下的企业


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合并,在购买日取得对其他参与合并企业控制权的一方为购买方,参与合并的其他企业为被购买方。购买日,是指为购买方
实际取得对被购买方控制权的日期。
     对于非同一控制下的企业合并,合并成本包含购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的
负债以及发行的权益性证券的公允价值,为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他管理费用于发生
时计入当期损益。购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确
认金额。所涉及的或有对价按其在购买日的公允价值计入合并成本,购买日后12个月内出现对购买日已存在情况的新的或进
一步证据而需要调整或有对价的,相应调整合并商誉。通过多次交换交易分步实现的企业合并,在本集团合并财务报表中,
对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入
购买日所属当期投资收益,同时将与购买日之前持有的被购买方的股权相关的其他综合收益转为当期投资收益,合并成本为
购买日之前持有的被购买方的股权在购买日的公允价值与购买日增持的被购买方股权在购买日的公允价值之和。
     购买方发生的合并成本及在合并中取得的可辨认净资产按购买日的公允价值计量。合并成本大于合并中取得的被购买
方于购买日可辨认净资产公允价值份额的差额,确认为商誉。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,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,复核后合并成本
仍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,其差额计入当期损益。
     购买方取得被购买方的可抵扣暂时性差异,在购买日因不符合递延所得税资产确认条件而未予确认的,在购买日后12
个月内,如取得新的或进一步的信息表明购买日的相关情况已经存在,预期被购买方在购买日可抵扣暂时性差异带来的经济
利益能够实现的,则确认相关的递延所得税资产,同时减少商誉,商誉不足冲减的,差额部分确认为当期损益;除上述情况
以外,确认与企业合并相关的递延所得税资产的,计入当期损益。


6、合并财务报表的编制方法

(1)合并财务报表的编制方法

    合并财务报表的合并范围以控制为基础予以确定。控制是指本公司能够决定被投资单位的财务和经营政策,并能据以从
被投资单位的经营活动中获取利益的权力。合并范围包括本公司及全部子公司。子公司,是指被本公司控制的企业或主体。
     从取得子公司的净资产和生产经营决策的实际控制权之日起,本集团开始将其纳入合并范围;从丧失实际控制权之日
起停止纳入合并范围。对于处置的子公司,处置日前的经营成果和现金流量已经适当地包括在合并利润表和合并现金流量表
中;当期处置的子公司,不调整合并资产负债表的期初数。非同一控制下企业合并增加的子公司,其购买日后的经营成果及
现金流量已经适当地包括在合并利润表和合并现金流量表中,且不调整合并财务报表的期初数和对比数。同一控制下企业合
并增加的子公司及吸收合并下的被合并方,其自合并当期期初至合并日的经营成果和现金流量已经适当地包括在合并利润表
和合并现金流量表中,并且同时调整合并财务报表的对比数。
     在编制合并财务报表时,子公司与本公司采用的会计政策或会计期间不一致的,按照本公司的会计政策和会计期间对
子公司财务报表进行必要的调整。对于非同一控制下企业合并取得的子公司,以购买日可辨认净资产公允价值为基础对其财
务报表进行调整。
      集团内所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。
      子公司的股东权益及当期净损益中不属于本公司所拥有的部分分别作为少数股东权益及少数股东损益在合并财务报
表中股东权益及净利润项下单独列示。子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少
数股东损益”项目列示。少数股东分担的子公司的亏损超过了少数股东在该子公司期初所有者权益中所享有的份额,冲减少
数股东权益。




7、现金及现金等价物的确定标准

     本集团现金及现金等价物包括库存现金、可以随时用于支付的存款以及本集团持有的期限短(一般为从购买日起,三
个月内到期)、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。

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8、外币业务和外币报表折算

(1)外币业务

     本集团发生的外币交易在初始确认时,按交易日的即期汇率折算为记账本位币金额,但公司发生的外币兑换业务或涉
及外币兑换的交易事项,按照实际采用的汇率折算为记账本位币金额。
     资产负债表日,对于外币货币性项目采用资产负债表日即期汇率折算,由此产生的汇兑差额,除:①属于与购建符合
资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理;以及②可供出售的外币货币性项目
除摊余成本之外的其他账面余额变动产生的汇兑差额计入其他综合收益之外,均计入当期损益。
     以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算的记账本位币金额计量。以公允价值计量的
外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允
价值变动(含汇率变动)处理,计入当期损益或确认为其他综合收益并计入资本公积。


(2)外币财务报表的折算

     编制合并财务报表涉及境外经营的,如有实质上构成对境外经营净投资的外币货币性项目,因汇率变动而产生的汇兑
差额,列入所有者权益“外币报表折算差额”项目;处置境外经营时,计入处置当期损益。
     境外经营的外币财务报表按以下方法折算为人民币报表: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;所有者权益类项目除“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。年初未分配利润为上一年折算后的期末未分配利润;期末未分配利润按折算后的利润分配
各项目计算列示;折算后资产类项目与负债类项目和所有者权益/股东权益类项目合计数的差额,作为外币报表折算差额,
确认为其他综合收益并在资产负债表中股东权益项目下单独列示。处置境外经营并丧失控制权时,将资产负债表中所有者权
益/股东权益项目下列示的、与该境外经营相关的外币报表折算差额,全部或按处置该境外经营的比例转入处置当期损益。
     外币现金流量以及境外子公司的现金流量,采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节
项目,在现金流量表中单独列报。
     年初数和上年实际数按照上年财务报表折算后的数额列示。


9、金融工具

(1)金融工具的分类

     金融资产在初始确认时划分为四类:①以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指
定为以公允价值计量且其变动计入当期损益的金融资产;②持有至到期投资;③贷款和应收款项;④可供出售金融资产。
     按照经济实质将承担的金融负债划分为两类:①以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融
负债和指定为以公允价值计量且其变动计入当期损益的金融负债;②其他金融负债。


(2)金融工具的确认依据和计量方法

① 以公允价值计量且其变动计入当期损益的金融资产或金融负债
     取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相
关的交易费用计入当期损益。持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
     处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
② 持有至到期投资

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     取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
     持有期间按照摊余成本和实际利率(如实际利率与票面利率差别较小的,按票面利率)计算确认利息收入,计入投资
收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。处置时,将所取得价款与该投资账面价值
之间的差额计入投资收益。
③ 应收款项
     应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。应收款的金融资产包括应收票据、
应收账款、应收利息、其他应收款及长期应收款等。
     应收款项采用实际利率法,按摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期
损益。
④ 可供出售金融资产
     取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作
为初始确认金额。持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积
(其他资本公积)。 处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有
者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
⑤ 其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额,一般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

     满足下列条件之一的金融资产,予以终止确认:① 收取该金融资产现金流量的合同权利终止;② 该金融资产已转移,
且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;③ 该金融资产已转移,虽然企业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,但是放弃了对该金融资产控制。
     若企业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,且未放弃对该金融资产的控制的,则按照继
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。继续涉入所转移金融资产的程度,是指该金融资产
价值变动使企业面临的风险水平。


(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

     存在活跃市场的金融资产或金融负债,以活跃市场中的报价确定公允价值;不存在活跃市场的,采用估值技术确定其
公允价值。




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(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法

① 持有至到期投资
     以摊余成本计量的持有至到期投资发生减值时,将其账面价值减记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(折现利率采用原实际利率),减记的金额确认为资产减值损失,计入当期损益。
② 可供出售金融资产
     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,
则按其公允价值低于其账面价值的差额,确认减值损失,计提减值准备。在确认减值损失时,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,计入减值损失。




(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

     本集团在资产负债表日对应收款项账面价值进行检查,对存在下列客观证据表明应收款项发生减值的,计提减值准备:
①债务人发生严重的财务困难;②债务人违反合同条款(如偿付利息或本金发生违约或逾期等); ③债务人很可能倒闭或
进行其他财务重组; ④其他表明应收款项发生减值的客观依据。


(1)单项金额重大的应收款项坏账准备


                                                            本公司根据公司经营规模、业务性质及客户结算状况等确
单项金额重大的判断依据或金额标准                            定单项金额重大的应收账款标准为 50 万元,其他应收款
                                                            标准为 5 万元。

                                                            单独进行减值测试,如有客观证据表明其发生了减值的,
单项金额重大并单项计提坏账准备的计提方法                    根据其未来现金流量现值低于其账面价值的差额,确认减
                                                            值损失,计提坏账准备。


(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

                                                       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
以账龄作为风险特征的组合     账龄分析法
                                                       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。



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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%

2-3 年                                                    10%                                          10%

3 年以上                                                   50%                                          50%

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


                                       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
单项计提坏账准备的理由                 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

       存货主要包括原材料、在产品及自制半成品、库存商品、发出商品、开发成本、工程施工、受托加工材料、委托加
工物资等。




(2)发出存货的计价方法

计价方法:加权平均法
      ①存货在取得时按实际成本计价,存货成本包括采购成本、加工成本和其他成本。领用和发出时按加权平均法计价。
      ②房地产公司存货按成本进行初始计量。存货主要包括库存材料、在建开发产品(开发成本)、已完工开发产品和意
图出售而暂时出租的开发产品等。开发产品的成本包括土地出让金、基础配套设施支出、建筑安装工程支出、开发项目完工
之前所发生的借款费用及开发过程中的其他相关费用。存货发出时,采用加权平均法确定其实际成本。
      ③建造合同按实际成本计量,包括从合同签订开始至合同完成止所发生的、与执行合同有关的直接费用和间接费用。
为订立合同而发生的差旅费、投标费等,能够单独区分和可靠计量且合同很可能订立的,在取得合同时计入合同成本;未满
足上述条件的,则计入当期损益。
       在建合同累计已发生的成本和累计已确认的毛利(亏损)与已结算的价款在资产负债表中以抵销后的净额列示。在
建合同累计已发生的成本和累计已确认的毛利(亏损)之和超过已结算价款的部分作为存货列示;在建合同已结算的价款超
过累计已发生的成本与累计已确认的毛利(亏损)之和的部分作为预收款项列示。




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(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

    可变现净值是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后
的金额。在确定存货的可变现净值时,以取得的确凿证据为基础,同时考虑持有存货的目的以及资产负债表日后事项的影响。
    在资产负债表日,存货按照成本与可变现净值孰低计量。当其可变现净值低于成本时,提取存货跌价准备。存货跌价
准备通常按单个存货项目的成本高于其可变现净值的差额提取。
    计提存货跌价准备后,如果以前减记存货价值的影响因素已经消失,导致存货的可变现净值高于其账面价值的,在原
已计提的存货跌价准备金额内予以转回,转回的金额计入当期损益。


(4)存货的盘存制度

盘存制度:永续盘存制


(5)低值易耗品和包装物的摊销方法

低值易耗品
摊销方法:一次摊销法




包装物
摊销方法:一次摊销法


12、长期股权投资

(1)投资成本的确定

         对于企业合并形成的长期股权投资,如为同一控制下的企业合并取得的长期股权投资,在合并日按照取得被合并方
所有者权益/股东权益账面价值的份额作为初始投资成本。通过非同一控制下的企业合并取得的长期股权投资,企业合并成
本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和;购买方为企业合并发生的审计、法律服
务、评估咨询等中介费用以及其他相关管理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债
务性证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。          除企业合并形成的长期股权投资外的其
他股权投资,按成本进行初始计量,该成本视长期股权投资取得方式的不同,分别按照本集团实际支付的现金购买价款、本
集团发行的权益性证券的公允价值、投资合同或协议约定的价值、非货币性资产交换交易中换出资产的公允价值或原账面价
值、该项长期股权投资自身的公允价值等方式确定。与取得长期股权投资直接相关的费用、税金及其他必要支出也计入投资
成本。


(2)后续计量及损益确认

 对被投资单位不具有共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本
法核算;对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算;对被投资单位不具有控制、共同控制或
重大影响并且公允价值能够可靠计量的长期股权投资,作为可供出售金融资产或以公允价值计量且其变动计入当期损益的金
融资产核算。此外,公司财务报表采用成本法核算能够对被投资单位实施控制的长期股权投资。
① 成本法核算的长期股权投资
采用成本法核算时,长期股权投资按初始投资成本计价,除取得投资时实际支付的价款或者对价中包含的已宣告但尚未发放


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的现金股利或者利润外,当期投资收益按照享有被投资单位宣告发放的现金股利或利润确认。
② 权益法核算的长期股权投资
采用权益法核算时,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;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,其差额计入当期损益,
同时调整长期股权投资的成本。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。
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,并按照本集团的
会计政策及会计期间,对被投资单位的净利润进行调整后确认。对于本集团与联营企业及合营之间发生的未实现内部交易损
益,按照持股比例计算属于本集团的部分予以抵销,在此基础上确认投资损益。但本集团与被投资单位发生的未实现内部交
易损失,按照《企业会计准则第 8 号——资产减值》等规定属于所转让资产减值损失的,不予以抵销。对被投资单位的其他
综合收益,相应调整长期股权投资的账面价值确认为其他综合收益并计入资本公积。在确认应分担被投资单位发生的净亏损
时,以长期股权投资的账面价值和其他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。此外,如本集团对被投资
单位负有承担额外损失的义务,则按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现净利润的,
本集团在收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。对于本集团在首次执行新会计准则之前已经持有的
对联营企业和合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,按原剩余期限直线摊销的金额计入当期
损益。
③ 收购少数股权
在编制合并财务报表时,因购买少数股权新增的长期股权投资与按照新增持股比例计算应享有子公司自购买日(或合并日)
开始持续计算的净资产份额之间的差额,调整资本公积,资本公积不足冲减的,调整留存收益。
④ 处置长期股权投资
在合并财务报表中,母公司在不丧失控制权的情况下部分处置对子公司的长期股权投资,处置价款与处置长期股权投资相对
应享有子公司净资产的差额计入所有者权益;母公司部分处置对子公司的长期股权投资导致丧失对子公司控制权的,按本章
6、(1)“合并财务报表编制的方法”中所述的相关会计政策处理。其他情形下的长期股权投资处置,对于处置的股权,其账
面价值与实际取得价款的差额,计入当期损益;采用权益法核算的长期股权投资,在处置时将原计入所有者权益/股东权益
的其他综合收益部分按相应的比例转入当期损益。对于剩余股权,按其账面价值确认为长期股权投资或其他相关金融资产,
并按前述长期股权投资或金融资产的会计政策进行后续计量。涉及对剩余股权由成本法转为权益法核算的,按相关规定进行
追溯调整。


(3)确定对被投资单位具有共同控制、重大影响的依据

         控制是指有权决定一个企业的财务和经营政策,并能据以从该企业的经营活动中获取利益。共同控制是指按照合同
约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存
在。重大影响是指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。在确定能否对被投资单位实施控制或施加重大影响时,已考虑投资企业和其他持有的被投资单位当期可转换公司债券、
当期可执行认股权证等潜在表决权因素。


(4)减值测试方法及减值准备计提方法

         本集团在每一个资产负债表日检查长期股权投资是否存在可能发生减值的迹象。如果该资产存在减值迹象,则估计
其可收回金额。如果资产的可收回金额低于其账面价值,按其差额计提资产减值准备,并计入当期损益。          长期股权
投资的减值损失一经确认,在以后会计期间不予转回。


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。包括已出租的土地使用权、持有并准备增值


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后转让的土地使用权、已出租的建筑物等。
     投资性房地产按成本进行初始计量。与投资性房地产有关的后续支出,如果与该资产有关的经济利益很可能流入且其
成本能可靠地计量,则计入投资性房地产成本。其他后续支出,在发生时计入当期损益。
     本集团采用成本模式对投资性房地产进行后续计量,并按照与房屋建筑物或土地使用权一致的政策进行折旧或摊销。
     对于以成本模式计量的投资性房地产及对子公司、合营企业、联营企业的长期股权投资等非流动非金融资产,本集团
于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用寿命不确定
的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。
     自用房地产或存货转换为投资性房地产或投资性房地产转换为自用房地产时,按转换前的账面价值作为转换后的入账
价值。
     投资性房地产的用途改变为自用时,自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用
途改变为赚取租金或资本增值时,自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,转换为采用成
本模式计量的投资性房地产的,以转换前的账面价值作为转换后的入账价值;转换为以公允价值模式计量的投资性房地产的,
以转换日的公允价值作为转换后的入账价值。
     当投资性房地产被处置、或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投
资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后计入当期损益。


14、固定资产

(1)固定资产确认条件

         固定资产是指为生产商品、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有形资产。


(2)融资租入固定资产的认定依据、计价方法

         融资租赁为实质上转移了与资产所有权有关的全部风险和报酬的租赁,其所有权最终可能转移,也可能不转移。以
融资租赁方式租入的固定资产采用与自有固定资产一致的政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产
所有权的在租赁资产使用寿命内计提折旧,无法合理确定租赁期届满能够取得租赁资产所有权的,在租赁期与租赁资产使用
寿命两者中较短的期间内计提折旧。


(3)各类固定资产的折旧方法

     固定资产按成本并考虑预计弃置费用因素的影响进行初始计量。固定资产从达到预定可使用状态的次月起,采用年限
平均法在使用寿命内计提折旧。各类固定资产的使用寿命、预计净残值和年折旧率如下:

              类别                 折旧年限(年)           残值率(%)                  年折旧率(%)

房屋及建筑物                  10-35                                        5% 2.71-9.5

机器设备                      10                                           5% 9.5

电子设备                      5                                            5% 19

运输设备                      10                                           5% 9.5


(4)固定资产的减值测试方法、减值准备计提方法

         对于固定资产以成本模式计量的投资性房地产及对子公司、合营企业、联营企业的长期股权投资等非流动非金融资
产,本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用


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寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。


(5)其他说明

       与固定资产有关的后续支出,如果与该固定资产有关的经济利益很可能流入且其成本能可靠地计量,则计入固定资产
成本,并终止确认被替换部分的账面价值。除此以外的其他后续支出,在发生时计入当期损益。
       固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的差额计入当期损益。
       本集团至少于年度终了对固定资产的使用寿命、预计净残值和折旧方法进行复核,如发生改变则作为会计估计变更处
理。


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

        在建工程成本按实际工程支出确定,包括在建期间发生的各项工程支出、工程达到预定可使用状态前的资本化的借
款费用以及其他相关费用等。在建工程在达到预定可使用状态后结转为固定资产。


(3)在建工程的减值测试方法、减值准备计提方法

       对于在建工程以成本模式计量的投资性房地产及对子公司、合营企业、联营企业的长期股权投资等非流动非金融资
产,本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值测试。商誉、使用
寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。


16、借款费用

(1)借款费用资本化的确认原则

       借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。可直接归属于符合资本
化条件的资产的购建或者生产的借款费用,在资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或可销售状
态所必要的购建或生产活动已经开始时,开始资本化;构建或者生产的符合资本化条件的资产达到预定可使用状态或者可销
售状态时,停止资本化。其余借款费用在发生当期确认为费用。


(2)借款费用资本化期间

       符合资本化条件的资产指需要经过相当长时间的购建或者生产活动才能达到预定可使用或可销售状态的固定资产、投
资性房地产和存货等资产。




(3)暂停资本化期间

       如果符合资本化条件的资产在购建或生产过程中发生非正常中断、并且中断时间连续超过3个月的,暂停借款费用的


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资本化,直至资产的购建或生产活动重新开始。


(4)借款费用资本化金额的计算方法

     专门借款当期实际发生的利息费用,减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资
收益后的金额予以资本化;一般借款根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本
化率,确定资本化金额。资本化率根据一般借款的加权平均利率计算确定。
     资本化期间内,外币专门借款的汇兑差额全部予以资本化;外币一般借款的汇兑差额计入当期损益。


17、生物资产

18、油气资产

19、无形资产

(1)无形资产的计价方法

     无形资产是指本集团拥有或者控制的没有实物形态的可辨认非货币性资产。
     无形资产按成本进行初始计量。与无形资产有关的支出,如果相关的经济利益很可能流入本集团且其成本能可靠地计
量,则计入无形资产成本。除此以外的其他项目的支出,在发生时计入当期损益。
     取得的土地使用权通常作为无形资产核算。自行开发建造厂房等建筑物,相关的土地使用权支出和建筑物建造成本则
分别作为无形资产和固定资产核算。如为外购的房屋及建筑物,则将有关价款在土地使用权和建筑物之间进行分配,难以合
理分配的,全部作为固定资产处理。




(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自可供使用时起,对其原值减去预计净残值和已计提的减值准备累计金额在其预计使用寿命
内采用直线法分期平均摊销。使用寿命不确定的无形资产不予摊销。
     期末,对使用寿命有限的无形资产的使用寿命和摊销方法进行复核,如发生变更则作为会计估计变更处理。此外,还
对使用寿命不确定的无形资产的使用寿命进行复核,如果有证据表明该无形资产为企业带来经济利益的期限是可预见的,则
估计其使用寿命并按照使用寿命有限的无形资产的摊销政策进行摊销。

             项目                预计使用寿命                                  依据

土地使用权               50 年                    按国家法律法规执行

专利及专利特许权         10 年                    按国家法律法规执行


(3)使用寿命不确定的无形资产的判断依据

     如无形资产为公司带来未来经济利益期限是不可预见的,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

      对于使用寿命有限的无形资产、以成本模式计量的投资性房地产及对子公司、合营企业、联营企业的长期股权投资


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等非流动非金融资产,本集团于资产负债表日判断是否存在减值迹象。如存在减值迹象的,则估计其可收回金额,进行减值
测试。商誉、使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。


(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

开发阶段的支出同时满足下列条件的,确认为无形资产,不能满足下述条件的开发阶段的支出计入当期损益:
① 完成该无形资产以使其能够使用或出售在技术上具有可行性;
② 具有完成该无形资产并使用或出售的意图;
③ 无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产
将在内部使用的,能够证明其有用性;
④ 有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
⑤ 归属于该无形资产开发阶段的支出能够可靠地计量。


(6)内部研究开发项目支出的核算

     本集团内部研究开发项目的支出分为研究阶段支出与开发阶段支出。研究阶段的支出,于发生时计入当期损益。无法
区分研究阶段支出和开发阶段支出的,将发生的研发支出全部计入当期损益。


20、长期待摊费用

     长期待摊费用为已经发生但应由报告期和以后各期负担的分摊期限在一年以上的各项费用。长期待摊费用在预计受益
期间按直线法摊销。


21、预计负债

(1)预计负债的确认标准

     当与或有事项相关的义务同时符合以下条件,确认为预计负债:(1)该义务是本集团承担的现时义务;(2)履行该
义务很可能导致经济利益流出;(3)该义务的金额能够可靠地计量。


(2)预计负债的计量方法

      在资产负债表日,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,按照履行相关现时义务所需支出
的最佳估计数对预计负债进行计量。
      如果清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,
且确认的补偿金额不超过预计负债的账面价值。


22、收入

(1)销售商品收入确认时间的具体判断标准

        在已将商品所有权上的主要风险和报酬转移给买方,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
商品实施有效控制,收入的金额能够可靠地计量,相关的经济利益很可能流入企业,相关的已发生或将发生的成本能够可靠
地计量时,确认商品销售收入的实现。本集团内销客户以客户提货或商品出库并发运确认收入,外销业务在商品出库并报关
出口后确认收入。


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(2)确认让渡资产使用权收入的依据

     根据有关合同或协议,按权责发生制确认收入。


(3)确认提供劳务收入的依据

       在提供劳务交易的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认提供的劳务收入。劳务交易
的完工进度按已经发生的劳务成本占估计总成本的比例确定。
      提供劳务交易的结果能够可靠估计是指同时满足:①收入的金额能够可靠地计量;②相关的经济利益很可能流入企
业;③交易的完工程度能够可靠地确定;④交易中已发生和将发生的成本能够可靠地计量。
      如果提供劳务交易的结果不能够可靠估计,则按已经发生并预计能够得到补偿的劳务成本金额确认提供的劳务收入,
并将已发生的劳务成本作为当期费用。已经发生的劳务成本如预计不能得到补偿的,则不确认收入。
     本集团与其他企业签订的合同或协议包括销售商品和提供劳务时,如销售商品部分和提供劳务部分能够区分并单独计
量的,将销售商品部分和提供劳务部分分别处理;如销售商品部分和提供劳务部分不能够区分,或虽能区分但不能够单独计
量的,将该合同全部作为销售商品处理。


(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法

      在建造合同的结果能够可靠估计的情况下,于资产负债表日按照完工百分比法确认合同收入和合同费用。合同完工
进度按累计实际发生的合同成本占合同预计总成本的比例/已经完成的合同工作量占合同预计总工作量的比例/实际测定的
完工进度确定。
      建造合同的结果能够可靠估计是指同时满足:①合同总收入能够可靠地计量;②与合同相关的经济利益很可能流入
企业;③实际发生的合同成本能够清楚地区分和可靠地计量;④合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
      如建造合同的结果不能可靠地估计,但合同成本能够收回的,合同收入根据能够收回的实际合同成本予以确认,合
同成本在其发生的当期确认为合同费用;合同成本不可能收回的,在发生时立即确认为合同费用,不确认合同收入。使建造
合同的结果不能可靠估计的不确定因素不复存在的,按照完工百分比法确定与建造合同有关的收入和费用。
      合同预计总成本超过合同总收入的,将预计损失确认为当期费用。


23、政府补助

(1)类型

       政府补助是指本集团从政府无偿取得货币性资产和非货币性资产,不包括政府作为所有者投入的资本。政府补助分
为与资产相关的政府补助和与收益相关的政府补助。政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非
货币性资产的,按照公允价值计量;公允价值不能够可靠取得的,按照名义金额计量。按照名义金额计量的政府补助,直接
计入当期损益。


(2)会计处理方法

      政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价
值不能够可靠取得的,按照名义金额计量。按照名义金额计量的政府补助,直接计入当期损益。
     与资产相关的政府补助,确认为递延收益,并在相关资产的使用寿命内平均分配计入当期损益。与收益相关的政府补
助,用于补偿以后期间的相关费用和损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已经发生
的相关费用和损失的,直接计入当期损益。
     已确认的政府补助需要返还时,存在相关递延收益余额的,冲减相关递延收益账面余额,超出部分计入当期损益;不

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存在相关递延收益的,直接计入当期损益。




24、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

        资产负债表日,对于当期和以前期间形成的当期所得税负债(或资产),以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。计算当期所得税费用所依据的应纳税所得额系根据有关税法规定对本年度税前会计利润作相应调整
后计算得出。某些资产、负债项目的账面价值与其计税基础之间的差额,以及未作为资产和负债确认但按照税法规定可以确
定其计税基础的项目的账面价值与计税基础之间的差额产生的暂时性差异,采用资产负债表债务法确认递延所得税资产。与
既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生的资产或负债的初始确认有关的
可抵扣暂时性差异,不予确认有关的递延所得税资产。此外,对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差
异,如果暂时性差异在可预见的未来不是很可能转回,或者未来不是很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额,
不予确认有关的递延所得税资产。除上述例外情况,本集团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,
确认其他可抵扣暂时性差异产生的递延所得税资产。        对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获
得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。于资产负债表日,对递延所得税
资产的账面价值进行复核,如果未来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,减记的金额予以转回。


(2)确认递延所得税负债的依据

       某些资产、负债项目的账面价值与其计税基础之间的差额,以及未作为资产和负债确认但按照税法规定可以确定其
计税基础的项目的账面价值与计税基础之间的差额产生的暂时性差异,采用资产负债表债务法确认递延所得税负债。
与商誉的初始确认有关,以及与既不是企业合并、发生时也不影响会计利润和应纳税所得额(或可抵扣亏损)的交易中产生
的资产或负债的初始确认有关的应纳税暂时性差异,不予确认有关的递延所得税负债。此外,对与子公司、联营企业及合营
企业投资相关的应纳税暂时性差异,如果本集团能够控制暂时性差异转回的时间,而且该暂时性差异在可预见的未来很可能
不会转回,也不予确认有关的递延所得税负债。除上述例外情况,本集团确认其他所有应纳税暂时性差异产生的递延所得税
负债。资产负债表日,对于递延所得税资产和递延所得税负债,根据税法规定,按照预期收回相关资产或清偿相关负债期间
的适用税率计量。


25、经营租赁、融资租赁

(1)经营租赁会计处理

     经营租赁的租金支出在租赁期内的各个期间按直线法计入相关资产成本或当期损益。初始直接费用计入当期损益。或
有租金于实际发生时计入当期损益。


(2)融资租赁会计处理

     于租赁期开始日,将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较低者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。此外,在租赁谈判和签订租赁合同过程中发生
的,可归属于租赁项目的初始直接费用也计入租入资产价值。最低租赁付款额扣除未确认融资费用后的余额分别长期负债和
一年内到期的长期负债列示。
     未确认融资费用在租赁期内采用实际利率法计算确认当期的融资费用。或有租金于实际发生时计入当期损益。

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(3)售后租回的会计处理

26、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

27、资产证券化业务

28、套期会计

29、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
本报告期主要会计政策、会计估计未变更。


(1)会计政策变更

本报告期主要会计政策是否变更
□ 是 √ 否


(2)会计估计变更

本报告期主要会计估计是否变更
□ 是 √ 否


30、前期会计差错更正

本报告期是否发现前期会计差错
□ 是 √ 否
本报告期未发现前期会计差错。


(1)追溯重述法

本报告期是否发现采用追溯重述法的前期会计差错
□ 是 √ 否


(2)未来适用法

本报告期是否发现采用未来适用法的前期会计差错
□ 是 √ 否




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31、其他主要会计政策、会计估计和财务报表编制方法

五、税项

1、公司主要税种和税率


                    税种                                计税依据                               税率

增值税                                   流转税额                               17%

营业税                                   流转税额                               3%-5%

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%

水利建设基金                             按当期营业收入的比例计缴               0.1%

各分公司、分厂执行的所得税税率

                  公司名称                                             2013年度
桂林莱茵药业有限公司                                                      25%
桂林莱茵投资有限公司                                                      25%
桂林锦汇投资有限公司                                                      25%
桂林莱茵康尔生物技术有限公司                                              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,本公司享受按高新技术企业优惠税率征收企业所得税,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

1、子公司情况

         桂林莱茵药业有限公司成立于2003年3月7日,在广西壮族自治区桂林市兴安县工商行政管理局注册登记,企业法人


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营业执照注册号为(企)450325000003146。该公司成立时的注册资本为100万元,股东为三名自然人,其中秦本军出资40
万元,占该公司总股本的40%;秦世有出资30万元,占该公司总股本的30%,姚新德出资30万元,占该公司总股本的30%。
2004年5月20日,公司前身与上述股东分别签订《股权转让协议》,分别受让三方各自持有的32.5%、30%、27.5%的股权。
本次转让完成后,公司持有莱茵药业90%的股权。目前莱茵药业注册资本人民币600万元,公司持有其90%股权。
    桂林莱茵投资有限公司成立于2010年11月16日,在广西壮族自治区桂林市临桂县工商行政管理局注册登记,企业法人营
业执照注册号为(企)450322000006828。由本公司独资组建,注册资本人民币10,000万元。2011年5月公司增资20,000万元,
增资后注册资本为人民币30,000万元。经2012年第3次临时股东大会审议通过,注册资本减资20,000万元,减资后注册资本为
人民币10,000万元。
    LAYN USA INC成立于2011年2月28日,在美国加利福尼亚州注册,营业许可证号为BT30034643。由本公司独资组建,
注册资本美元100万。
    桂林莱茵生物康尔技术有限公司成立于2012年9月6日,在广西壮族自治区桂林市临桂县工商行政管理局注册登记,企业
法人营业执照注册号为(企)450322000008286。由本公司独资组建,注册资本人民币1,000万元。


(1)通过设立或投资等方式取得的子公司

                                                                                                                    单位: 元

                                                                                                                     从母公
                                                                                                                     司所有
                                                                                                                     者权益
                                                                                                                     冲减子
                                                                                                                     公司少
                                                                                                                     数股东
                                                               实质上                                      少数股
                                                                                                                     分担的
                                                               构成对                                      东权益
                                                                                                                     本期亏
                                                     期末实 子公司                表决权                   中用于
子公司 子公司             业务性 注册资 经营范                           持股比            是否合 少数股             损超过
                 注册地                              际投资 净投资                比例                     冲减少
 全称     类型               质        本     围                          例(%)            并报表 东权益             少数股
                                                      额       的其他              (%)                     数股东
                                                                                                                     东在该
                                                               项目余                                      损益的
                                                                                                                     子公司
                                                                 额                                        金额
                                                                                                                     年初所
                                                                                                                     有者权
                                                                                                                     益中所
                                                                                                                     享有份
                                                                                                                     额后的
                                                                                                                      余额

                                            化妆品
                                            的研发
                                            及其技
桂林莱
                 临桂县                     术转
茵康尔
         全资子 临桂镇 生产销 1000 万 让,预         10,000,
生物技                                                                     100%    100% 是
         公司    西城南 售        元        包装食   000.00
术有限
                 路                         品兼散
公司
                                            装食
                                            品、化
                                            妆品、


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                                          日用品
                                          的批
                                          发、零
                                          售,农
                                          副土特
                                          产品的
                                          销售
                                          (粮食
                                          除外)

                                          对房地
                                          产、市
                                          场、公
                                          路、城
                                          建、制
                                          造业、
                                          矿业、
                                          资产管
桂林莱          临桂县                    理业、
茵投资 全资子 临桂镇             10000    物业服    100,000
                          投资                                    100%    100% 是
有限公 公司     秧塘工           万元     务业、    ,000.00
司              业园                      宾馆、
                                          医院、
                                          学校、
                                          旅游景
                                          区、企
                                          业项
                                          目、园
                                          林项目
                                          的投资

                20411
                SW
                                          MFG of
                Birch
LAYN                                      Medicin
         全资子 ST #320          100 万             423,956
USA                       销售            als &                   100%    100% 是
         公司   Newpor           美元                   .05
INC                                       Botanic
                t
                                          als
                Beach,C
                A 92600

通过设立或投资等方式取得的子公司的其他说明
无。


(2)同一控制下企业合并取得的子公司

                                                                                                     单位: 元



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                                                                                                                                          从母公
                                                                                                                                          司所有
                                                                                                                                          者权益
                                                                                                                                          冲减子
                                                                                                                                          公司少
                                                                                                                                          数股东
                                                                           实质上                                               少数股
                                                                                                                                          分担的
                                                                           构成对                                               东权益
                                                                                                                                          本期亏
                                                                 期末实 子公司                  表决权                          中用于
子公司 子公司              业务性 注册资 经营范                                      持股比               是否合 少数股                   损超过
                  注册地                                         际投资 净投资                  比例                            冲减少
 全称     类型                  质             本       围                            例(%)               并报表 东权益                   少数股
                                                                  额       的其他                (%)                            数股东
                                                                                                                                          东在该
                                                                           项目余                                               损益的
                                                                                                                                          子公司
                                                                              额                                                金额
                                                                                                                                          年初所
                                                                                                                                          有者权
                                                                                                                                          益中所
                                                                                                                                          享有份
                                                                                                                                          额后的
                                                                                                                                           余额

桂林莱                                                颗粒
                  桂林市
茵药业                     生产销 600 万              剂、片     5,400,0                                              184,401 415,598
         控股     兴安县                                                                  90%         90% 是
有限公                     售             元          剂生产      00.00                                                   .03      .97
                  湘江路
司                                                    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。


2、境外经营实体主要报表项目的折算汇率


           项目                                                               资产和负债项目
                                                      2013年6月30日                                       2012年12月31日
       LAYN USA INC                                 1美元 =6.1787人民币                                 1美元 =6.2855人民币
           项目                                                        收入、费用现金流量项目
                                                         2013年度                                              2012年度
       LAYN USA INC                             1美元 = 6.2143人民币                                   1美元 = 6.3103人民币


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:                                --                  --                   87,887.75          --              --                    107,842.55


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人民币                         --                  --               30,512.67            --             --                   55,527.52

外币现金                                                            57,375.08                                                52,315.03

银行存款:                     --                  --          12,993,884.39             --             --            40,462,956.81

人民币                         --                  --           9,639,619.77             --             --            39,999,478.97

美元                        542,874.72 6.1787                   3,354,260.03             70,011.90 6.2855                440,059.80

欧元                                  0.57 8.0526                        4.59             2,815.48 8.3176                    23,418.04

其他货币资金:                 --                  --          18,591,332.74             --             --               580,933.65

人民币                         --                  --          10,373,661.74             --             --               580,933.65

美元                      1,330,000.00 6.1787                   8,217,671.00

合计                           --                  --          31,673,104.88             --             --            41,151,733.01

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

其他货币资金:人民币10,373,661.74系进口原料开立信用证所预存的保证金,美元1,330,000.00系银行贷款
保证金。

2、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

桂林市临桂新区城市建
                                    7,466,584.72                370,044.44                                              7,836,629.16
设投资有限公司

合计                                7,466,584.72                370,044.44                                              7,836,629.16


(2)应收利息的说明

无应收逾期利息。


3、应收账款

(1)应收账款按种类披露

                                                                                                                             单位: 元

                                              期末数                                                    期初数

           种类                账面余额                    坏账准备                  账面余额                    坏账准备

                          金额          比例(%)         金额        比例(%)       金额        比例(%)        金额        比例(%)

按组合计提坏账准备的应收账款

按账龄组合计提坏账准   48,523,289.                                              65,174,42
                                            100% 922,571.24             1.9%                     100% 1,054,584.90              1.62%
备的应收账款                     57                                                  3.53


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                      48,523,289.                                                     65,174,42
组合小计                                    100% 922,571.24                    1.9%                       100% 1,054,584.90                1.62%
                                 57                                                        3.53

                      48,523,289.                                                     65,174,42
合计                                     --           922,571.24          --                             --     1,054,584.90              --
                                 57                                                        3.53

应收账款种类的说明

应收账款期末余额中有1,405,715.00美元(折人民币8,685,491.27元)系本公司7,680,117.00元短期借款的质押
物。
期末单项金额重大并单项计提坏账准备的应收账款
□ 适用 √ 不适用
组合中,按账龄分析法计提坏账准备的应收账款
√ 适用 □ 不适用
                                                                                                                                     单位: 元

                                         期末数                                                               期初数

         账龄                账面余额                                                             账面余额
                                                            坏账准备                                                         坏账准备
                       金额             比例(%)                                             金额              比例(%)

1 年以内

其中:                  --                    --                   --                        --                 --                   --

1 年以内小计          44,681,429.68       92.09%                    446,814.32            61,852,588.87          94.9%           618,525.89

1至2年                 2,951,518.77           6.08%                 147,575.94             2,455,426.75          3.77%           122,771.34

2至3年                  292,473.92                 0.6%                 29,247.38            299,790.71          0.46%               29,979.07

3 年以上                597,867.20            1.23%                 298,933.60               566,617.20          0.87%           283,308.60

合计                  48,523,289.57           --                    922,571.24            65,174,423.53         --              1,054,584.90

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)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                                    7,080,227.32 1 年以内                                                  14.59%

客户 2               无关联关系                                    5,700,000.00 1 年以内                                                  11.75%

客户 3               无关联关系                                    5,064,371.46 1 年以内                                                  10.44%




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客户 4                 无关联关系                               4,172,785.05 1 年以内                                                 8.6%

客户 5                 无关联关系                               2,986,433.25 1 年以内                                              6.15%

合计                              --                           25,003,817.08                  --                                  51.53%


4、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(%)

单项金额重大并单项计
提坏账准备的其他应收                                                          1,500,000.00            2.22%      1,500,000.00         100%


按组合计提坏账准备的其他应收款

                       72,785,597.4                                           66,203,439.1
账龄分析法组合                            100% 3,351,793.08          4.61%                           97.78%      3,230,573.14      4.88%
                                    2                                                     1

                       72,785,597.4                                           66,203,439.1
组合小计                                  100% 3,351,793.08          4.61%                           97.78%      3,230,573.14      4.88%
                                    2                                                     1

                       72,785,597.4                                           67,703,439.1
合计                                      --      3,351,793.08        --                             --          4,730,573.14         --
                                    2                                                     1

其他应收款种类的说明

应收账款期末余额中有1,405,715.00美元(折人民币8,685,491.27元)系本公司7,680,117.00元短期借款的质押
物。


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

                                               期末数                                                      期初数

                                 账面余额                                                账面余额
           账龄
                                                  比例         坏账准备                                   比例             坏账准备
                              金额                                                      金额
                                                   (%)                                                     (%)

1 年以内

其中:

1 年以内小计                     9,668,330.44 13.28%                 96,683.31       4,820,947.99         7.28%                 48,209.48



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1至2年                                62,877,922.38 86.39%             3,143,896.11         60,863,293.12 91.94%            3,043,164.66

2至3年                                   21,146.60     0.03%                 2,114.66         301,000.00     0.45%                30,100.00

3 年以上                                218,198.00      0.3%               109,099.00         218,198.00     0.33%               109,099.00

合计                                  72,785,597.42     --             3,351,793.08         66,203,439.11     --            3,230,573.14

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

兴安县预算外资金                                                                             收款期逾期三年,
                                                                              1,000,000.00                         否
管理局                                                                                       确定无法收回

                                                                                             收款期逾期三年,
兴安县建设局                                                                    500,000.00                         否
                                                                                             确定无法收回

         合计                    --                     --                    1,500,000.00           --                     --

其他应收款核销说明
无。


(3)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况

                                                                                                                                  单位: 元

                                                             期末数                                           期初数
                单位名称
                                              账面余额                计提坏账金额                账面余额              计提坏账金额

姚新德                                           1,200,000.00                   12,000.00

                  合计                           1,200,000.00                   12,000.00


(4)金额较大的其他应收款的性质或内容

                                                                                                                                  单位: 元

           单位名称                            金额                        款项的性质或内容           占其他应收款总额的比例(%)

兴安县土地储备中心                                    48,520,531.00 兴安厂区资产收储款                                              66.66%

                合计                                  48,520,531.00                --                                               66.66%

说明



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期末应收兴安县土地储备中心48,520,531.00元,系2012年兴安县土地储备中心应付公司兴安厂区资产收储
款。

(5)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(%)

兴安县土地储备中心    无关联关系                              48,520,531.00 1-2 年                                           66.66%

往来单位 2            无关联关系                              11,500,000.00 1-2 年                                           15.8%

往来单位 3            无关联关系                               2,789,566.63 1 年以内                                         3.83%

往来单位 4            无关联关系                               1,550,000.00 1-2 年                                           2.13%

杨晓涛                公司董事                                 1,230,000.00 1 年以内                                         1.69%

           合计                  --                           65,590,097.63                --                                90.11%


(6)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                    本公司实际控制人的父亲                                      186,800.00                             0.26%

杨晓涛                    本公司董事                                                 1,230,000.00                            1.69%

              合计                         --                                        1,416,800.00                            1.95%


5、预付款项

(1)预付款项按账龄列示

                                                                                                                           单位: 元

                                       期末数                                                          期初数
       账龄
                             金额                           比例(%)                           金额                     比例(%)

1 年以内                                   6,835,155.66         75.14%                                   10,610,074.21      97.97%

1至2年                                     2,138,770.37         23.51%                                      46,769.46        0.43%

2至3年                                          79,159.74          0.87%                                   107,763.14             1%

3 年以上                                        43,232.60          0.48%                                    64,947.01            0.6%

合计                                       9,096,318.37         --                                       10,829,553.82      --

预付款项账龄的说明
无。




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(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

往来单位 1           无关联关系                             2,795,963.56 1 年以内                       预付货款

往来单位 2           无关联关系                             2,050,000.00 1-2 年                         预付货款

往来单位 3           无关联关系                             1,199,805.22 1 年以内                       预付货款

往来单位 4           无关联关系                               649,000.00 1 年以内                       预付货款

往来单位 5           无关联关系                               332,981.81 1 年以内                       预付货款

合计                               --                       7,027,750.59                --                          --

预付款项主要单位的说明
无。


6、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                    7,172,193.75      61,717.96      7,110,475.79     18,627,226.63             61,717.96     18,565,508.67

在产品                   20,852,238.42                   20,852,238.42      28,309,415.50                           28,309,415.50

库存商品                 42,353,019.76   1,122,769.92    41,230,249.84      37,298,470.84       2,250,376.26        35,048,094.58

自制半成品               68,887,340.01   1,626,724.71    67,260,615.30      58,934,014.40       1,980,001.10        56,954,013.30

发出商品                  1,539,764.55                    1,539,764.55       5,657,385.48            313,872.63      5,343,512.85

受托加工材料              2,119,007.07                     2,119,007.07

受托加工物资                29,408.77                        29,408.77          29,408.77                                29,408.77

开发成本             296,806,881.05                     296,806,881.05     284,512,350.78                          284,512,350.78

工程施工             155,731,207.13                     155,731,207.13      83,285,622.68                           83,285,622.68

商住用地             271,312,854.00                     271,312,854.00

合计                 866,803,914.51      2,811,212.59   863,992,701.92     516,653,895.08       4,605,967.95       512,047,927.13


(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



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原材料                              61,717.96                                                                         61,717.96

库存商品                          2,250,376.26                                           1,127,606.34            1,122,769.92

自制半成品                        1,980,001.10                                                353,276.39         1,626,724.71

发出商品                           313,872.63                                                 313,872.63

合     计                         4,605,967.95                                           1,794,755.36            2,811,212.59


(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(%)

存货的说明

存货本期未计提、无转回。
存货期末余额中借款费用资本化金额为5,377,176.23 元。
期末用于向银行借款的抵押存货余额为568,119,735.05元。

7、其他流动资产

                                                                                                                      单位: 元

                     项目                                    期末数                                   期初数

预付利息                                                                                                           773,333.33

留底增值税进项税                                                      3,379,348.66                               3,780,290.55

                     合计                                             3,379,348.66                               4,553,623.88

其他流动资产说明
无。


8、长期股权投资

(1)长期股权投资明细情况

                                                                                                                      单位: 元

                                                                                     在被投资
                                                                          在被投资 单位持股
                                                               在被投资
被投资单                                                                  单位表决 比例与表                本期计提 本期现金
            核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                               减值准备
     位                                                                    权比例 决权比例                 减值准备     红利
                                                               比例(%)
                                                                            (%)      不一致的
                                                                                       说明

广西兴安
                      2,030,000 2,030,000          2,030,000                                                          251,335.1
农村合作 成本法                                                   1.26%     1.26%
                            .00          .00             .00                                                                   3
银行

桂林银行 成本法       24,000,00 24,000,00          24,000,00      1.59%     1.59%


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股份有限                   0.00        0.00              0.00
公司

                      26,030,00 26,030,00           26,030,00                                                       251,335.1
合计             --                                                --             --     --
                           0.00        0.00              0.00                                                                3


9、固定资产

(1)固定资产情况

                                                                                                                    单位: 元

           项目               期初账面余额                    本期增加                        本期减少        期末账面余额

一、账面原值合计:                189,882,870.36                          3,759,352.30           274,109.13    193,368,113.53

其中:房屋及建筑物                 86,234,921.32                                                                86,234,921.32

       机器设备                    87,035,539.14                          2,233,086.49                          89,268,625.63

       运输工具                     6,751,294.14                          1,466,849.00           246,826.00      7,971,317.14

办公及其他设备                      9,861,115.76                            59,416.81             27,283.13      9,893,249.44

            --                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:                 38,578,612.70                          6,455,216.81           204,845.36     44,828,984.15

其中:房屋及建筑物                  6,142,257.97                          1,189,224.18                           7,331,482.15

       机器设备                    23,858,657.73                          4,209,617.58                          28,068,275.31

       运输工具                     2,900,358.28                           336,761.85            182,377.24      3,054,742.89

办公及其他设备                      5,677,338.72                           719,613.20             22,468.12      6,374,483.80

            --                期初账面余额                                   --                               本期期末余额

三、固定资产账面净值合计          151,304,257.66                             --                                148,539,129.38

其中:房屋及建筑物                 80,092,663.35                             --                                 78,903,439.17

       机器设备                    63,176,881.41                             --                                 61,200,350.32

       运输工具                     3,850,935.86                             --                                  4,916,574.25

办公及其他设备                      4,183,777.04                             --                                  3,518,765.64

办公及其他设备                                                               --

五、固定资产账面价值合计          151,304,257.66                             --                                148,539,129.38

其中:房屋及建筑物                 80,092,663.35                             --                                 78,903,439.17

       机器设备                    63,176,881.41                             --                                 61,200,350.32

       运输工具                     3,850,935.86                             --                                  4,916,574.25

办公及其他设备                      4,183,777.04                             --                                  3,518,765.64

本期折旧额 6,455,216.81 元;本期由在建工程转入固定资产原价为 0.00 元。




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(2)通过融资租赁租入的固定资产

                                                                                                                   单位: 元

             项目                     账面原值                        累计折旧                         账面净值

机器设备                                    5,196,092.72                     699,307.48                      4,496,785.24


10、在建工程

(1)在建工程情况

                                                                                                                   单位: 元

                                            期末数                                           期初数
             项目
                           账面余额        减值准备        账面价值        账面余额         减值准备        账面价值

零星工程                    100,000.00                      100,000.00      100,000.00                        100,000.00

合计                        100,000.00                      100,000.00      100,000.00                        100,000.00


11、无形资产

(1)无形资产情况

                                                                                                                   单位: 元

           项目            期初账面余额               本期增加                   本期减少               期末账面余额

一、账面原值合计                28,437,633.22                31,100.00             26,704,223.38             1,764,509.84

专利权                             996,067.66                                                                  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                31,100.00                                         534,766.18

非专利技术                         188,676.00                                                                  188,676.00

二、累计摊销合计                 3,875,041.65               231,323.75              3,149,250.30                  957,115.10

专利权                             664,066.10                56,939.62                                         721,005.72

土地使用权                       3,005,111.42               144,138.88              3,149,250.30

软件                                  17,250.00                2,250.00                                            19,500.00

商标                               187,041.83                18,561.45                                         205,603.28

非专利技术                             1,572.30                9,433.80                                            11,006.10

三、无形资产账面净值合计        24,562,591.57               -200,223.75            23,554,973.08               807,394.74

专利权                             332,001.56                                                                  275,061.94

土地使用权                      23,699,111.96




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软件                                27,750.00                                                              25,500.00

商标                               316,624.35                                                             329,162.90

非专利技术                         187,103.70                                                             177,669.90

专利权

土地使用权

软件

商标

非专利技术

无形资产账面价值合计             24,562,591.57        -200,223.75              23,554,973.08              807,394.74

专利权                             332,001.56                                                             275,061.94

土地使用权                       23,699,111.96

软件                                27,750.00                                                              25,500.00

商标                               316,624.35                                                             329,162.90

非专利技术                         187,103.70                                                             177,669.90

本期摊销额 231,323.76 元。


12、递延所得税资产和递延所得税负债

(1)递延所得税资产和递延所得税负债不以抵销后的净额列示

已确认的递延所得税资产和递延所得税负债
                                                                                                           单位: 元

                    项目                              期末数                                   期初数

递延所得税资产:

资产减值准备                                                    1,564,303.90                             1,564,303.90

可抵扣亏损                                                       473,538.04                               473,538.04

预提费用                                                         275,906.60                               275,906.60

政府性补助                                                       704,630.10                               704,630.10

小计                                                            3,018,378.64                             3,018,378.64

递延所得税负债:

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                                                     405.39                                   405.39

可抵扣亏损                                                     11,406,470.00                            11,406,470.00

合计                                                           11,406,875.39                            11,406,875.39


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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

2013 年                                    723,592.89                723,592.89

2014 年                                2,796,973.23               2,796,973.23

2015 年                                6,558,253.61               6,558,253.61

2016 年                               13,624,159.30              13,624,159.30

2017 年                               47,895,369.57              47,895,369.57

合计                                  71,598,348.60              71,598,348.60                        --

应纳税差异和可抵扣差异项目明细
                                                                                                                      单位: 元

                                                                             暂时性差异金额
                    项目
                                                                期末                                       期初

应纳税差异项目

资产减值准备                                                             9,991,577.07                              9,991,577.07

可抵扣亏损                                                               1,894,152.17                              1,894,152.17

预提费用                                                                 1,839,377.32                              1,839,377.32

政府性补助                                                               4,697,534.00                              4,697,534.00

小计                                                                    18,422,640.56                             18,422,640.56

可抵扣差异项目


13、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                      5,785,158.04          -10,793.72                           1,500,000.00          4,274,364.32

二、存货跌价准备                  4,605,967.95                                               1,794,755.36          2,811,212.59

合计                             10,391,125.99          -10,793.72                           3,294,755.36          7,085,576.91

资产减值明细情况的说明
无。


14、短期借款

(1)短期借款分类

                                                                                                                      单位: 元



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                     项目                              期末数                                        期初数

质押借款                                                             7,680,117.00                             206,285,500.00

抵押借款                                                        149,200,000.00                                109,200,000.00

保证借款                                                                                                       32,971,604.68

合计                                                            156,880,117.00                                348,457,104.68

短期借款分类的说明

质押借款的抵押资产类别以及金额,参见注释3应收账款的说明。
抵押借款的抵押资产类别以及金额,参见注释6存货的说明。

15、应付账款

(1)应付账款情况

                                                                                                                   单位: 元

                     项目                              期末数                                        期初数

1 年以内                                                           27,592,864.95                               29,820,571.34

1-2 年                                                                  5,308.94                                 281,275.63

2-3 年                                                                102,535.58                                 310,571.54

3 年以上                                                              130,863.99                                   20,174.76

合计                                                               27,831,573.46                               30,432,593.27


16、预收账款

(1)预收账款情况

                                                                                                                   单位: 元

                      项目                                  期末数                                   期初数

1 年以内                                                           121,619,971.18                                350,221.33

1-2 年                                                                   10,075.99                                 42,450.00

2-3 年

3 年以上

合计                                                               121,630,047.17                                392,671.33


17、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               1,907,893.53      11,841,044.98                     13,167,518.51               581,420.00



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贴和补贴

二、职工福利费                                        545,825.71                545,825.71

三、社会保险费                     34.20            1,225,501.44               1,225,535.64

1.养老保险                                            759,670.80                759,670.80

2.失业保险                         34.20               75,428.10                    75,462.30

3.医疗保险                                            321,298.72                321,298.72

4.生育保险                                             31,377.26                    31,377.26

5.工伤保险                                             37,726.56                    37,726.56

五、辞退福利                                          174,750.00                174,750.00

六、其他                        7,203.74               54,835.38                    54,835.38               7,203.74

1.工会经费                       4,116.44              45,000.00                    45,000.00                4,116.44

2.职工教育经费                  3,087.30                9,835.38                     9,835.38               3,087.30

合计                         1,915,131.47          13,841,957.51              15,168,465.24               588,623.74

应付职工薪酬中属于拖欠性质的金额 0.00 元。
工会经费和职工教育经费金额 54,835.38 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 174,750.00 元。
应付职工薪酬预计发放时间、金额等安排
应付职工薪酬将于下一会计期间发放。


18、应交税费

                                                                                                           单位: 元

                      项目                                   期末数                             期初数

增值税                                                                                                    789,036.48

营业税                                                                  10,610.93                         392,640.70

个人所得税                                                              18,838.16                          18,406.83

城市维护建设税                                                            530.55                          101,709.72

教育费附加                                                                530.54                          101,735.72

印花税                                                                  25,044.59                         135,966.59

防洪保安费                                                                                                   1,011.91

城镇土地使用税                                                         369,630.00                          69,192.17

房产税                                                                 277,581.78                          94,977.26

水利建设基金                                                            21,706.27                         379,003.11

合计                                                                   724,472.82                        2,083,680.49

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。




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19、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                                    147,361.10                         766,333.34

短期借款应付利息                                                   16,725.59                         952,449.61

合计                                                              164,086.69                        1,718,782.95

应付利息说明
无。


20、其他应付款

(1)其他应付款情况

                                                                                                       单位: 元

                     项目                          期末数                                 期初数

1 年以内                                                    114,098,467.70                          7,080,911.51

1-2 年                                                          813,949.50                          6,757,953.30

2-3 年                                                          621,937.22

3 年以上                                                       1,465,916.67                         1,465,916.67

合计                                                        117,000,271.09                         15,304,781.48


(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

                                                                                                       单位: 元

                   单位名称                        期末数                                 期初数

秦本军                                                       80,907,777.77                                  0.00

姚新德                                                       12,009,000.00                                  0.00

合计                                                         92,916,777.77                                  0.00


(3)账龄超过一年的大额其他应付款情况的说明


               债权人名称                  金额                   未偿还的原因         报表日后是否归
                                                                                             还
 杨晓涛                                       2,434,615.42                    暂借款                   否
 杨惠                                              513,797.83                 暂借款                   否
 李雨豪                                       1,337,331.79            暂失去联系                       否
 桂林君沣投资有限公司                              836,848.61            借款利息                      否
                   合计                       5,122,593.65


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(4)金额较大的其他应付款说明内容

金额较大的其他应付款系公司向关联方借款。


21、一年内到期的非流动负债

(1)一年内到期的非流动负债情况

                                                                                                                       单位: 元

                       项目                                 期末数                                    期初数

1 年内到期的长期借款                                                    5,000,000.00                             10,000,000.00

1 年内到期的应付债券                                                     768,220.00                               1,536,440.00

1 年内到期的长期应付款                                                   866,340.00                               1,732,680.00

合计                                                                    6,634,560.00                             13,269,120.00


(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

抵押借款                                                                5,000,000.00                             10,000,000.00

合计                                                                    5,000,000.00                             10,000,000.00

一年内到期的长期借款中属于逾期借款获得展期的金额 5,000,000.00 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 2013 年 07 月                                                                         10,000,000.0
银行广东省                                    人民币元           5.9%                  5,000,000.00
              25 日             15 日                                                                                         0
分行

                                                                                                                  10,000,000.0
合计                  --                --         --       --              --         5,000,000.00      --
                                                                                                                              0

一年内到期的长期借款中的逾期借款
                                                                                                                       单位: 元

   贷款单位                借款金额          逾期时间    年利率(%)        借款资金用途      逾期未偿还原因       预期还款期

资产负债表日后已偿还的金额 5,000,000.00 元。
一年内到期的长期借款说明


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无。


22、长期借款

(1)长期借款分类

                                                                                                                     单位: 元

                      项目                               期末数                                      期初数

抵押借款                                                            425,000,000.00                             330,000,000.00

减:一年内到期的长期借款                                             -5,000,000.00                             -10,000,000.00

合计                                                                420,000,000.00                             320,000,000.00

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

东莞信托股 2012 年 06 月 2014 年 06 月                                            80,000,000.0                   80,000,000.0
                                          人民币元       10.25%
份有限公司 29 日             28 日                                                              0                            0

中国进出口
             2010 年 02 月                                                        40,000,000.0                   40,000,000.0
银行广东省                                人民币元           5.9%
             25 日                                                                              0                            0
分行

五矿国际信 2012 年 12 月 2014 年 12 月                                            200,000,000.                   200,000,000.
                                          人民币元           7.4%
托有限公司 20 日             20 日                                                          00                            00

厦门国际信 2013 年 03 月 2015 年 03 月                                            100,000,000.
                                          人民币元           6.6%
托有限公司 31 日             31 日                                                          00

                                                                                  420,000,000.                   320,000,000.
合计                 --              --       --        --               --                            --
                                                                                            00                            00

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

长期借款中属于到期借款办理展期的金额为4000万元,系向中国进出口银行广东省分行借款。
中国进出口银行广东省分行4000万元每1000万元借款终止日分别为: 2014年1月15日、2014年7月15日、
2015年1月15日、2015年7月15日。
抵押借款的抵押资产类别以及金额,参见注释6存货的说明。

23、长期应付款

(1)长期应付款中的应付融资租赁款明细

                                                                                                                     单位: 元

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                                                        期末数                                        期初数
                 单位
                                          外币                      人民币                 外币                 人民币

卡特彼勒(中国)融资租赁有限公司                                       534,307.24                                    472,784.48

合计                                                                   534,307.24                                    472,784.48

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。


24、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

                                                                                                     参见本报告“第五节 重
工厂搬迁补偿费                               203,464,400.00 23,554,973.08           179,909,426.92 要事项”之“十、其他重大
                                                                                                     事项的说明”。

合计                                         203,464,400.00 23,554,973.08           179,909,426.92              --

专项应付款说明
无。


25、其他非流动负债

                                                                                                                      单位: 元

                        项目                              期末账面余额                            期初账面余额

递延收益                                                              10,748,265.00                             10,748,265.00

合计                                                                  10,748,265.00                             10,748,265.00

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。


26、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      129,533,760.00                                                                                   129,533,760.00

股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3
年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况




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27、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                                                83,217,530.86

资本公积说明


28、盈余公积

                                                                                                        单位: 元

           项目                    期初数                 本期增加            本期减少            期末数

法定盈余公积                          8,834,943.24                                                    8,834,943.24

合计                                  8,834,943.24                                                    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


29、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                                                   -58,152,558.94          --

调整后年初未分配利润                                                     -58,152,558.94          --

加:本期归属于母公司所有者的净利润                                         5,685,462.07          --

期末未分配利润                                                           -52,467,096.87          --

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


30、营业收入、营业成本

(1)营业收入、营业成本

                                                                                                        单位: 元

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                   项目                       本期发生额                               上期发生额

主营业务收入                                              169,443,997.32                           104,766,252.20

其他业务收入                                                  434,656.88                               844,790.85

营业成本                                                  126,635,285.96                            90,225,321.44


(2)主营业务(分行业)

                                                                                                        单位: 元

                                       本期发生额                                     上期发生额
           行业名称
                            营业收入                营业成本               营业收入                营业成本

制造业                        95,017,157.21             71,788,349.67        82,212,796.90          72,285,603.61

建筑业                        74,426,840.11             54,729,380.89        22,553,455.30          17,679,506.44

合计                         169,443,997.32            126,517,730.56       104,766,252.20          89,965,110.05


(3)主营业务(分产品)

                                                                                                        单位: 元

                                       本期发生额                                     上期发生额
           产品名称
                            营业收入                营业成本               营业收入                营业成本

植物提取物                    95,017,157.21             71,788,349.67        82,212,796.90          72,285,603.61

BT 项目                       74,426,840.11             54,729,380.89        22,553,455.30          17,679,506.44

合计                         169,443,997.32            126,517,730.56       104,766,252.20          89,965,110.05


(4)主营业务(分地区)

                                                                                                        单位: 元

                                       本期发生额                                     上期发生额
           地区名称
                            营业收入                营业成本               营业收入                营业成本

国内                          97,785,523.01             74,881,404.45        40,323,311.28          30,588,593.47

国外                          71,658,474.31             51,636,326.11        64,442,940.92          59,376,516.58

合计                         169,443,997.32            126,517,730.56       104,766,252.20          89,965,110.05


(5)公司来自前五名客户的营业收入情况

                                                                                                        单位: 元

             客户名称            主营业务收入                           占公司全部营业收入的比例(%)

客户 1                                        74,426,840.11                                               43.81%

客户 2                                        11,608,221.16                                                   6.83%


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客户 3                                 8,942,657.17                                           5.26%

客户 4                                 7,197,103.94                                           4.24%

客户 5                                 5,174,717.95                                           3.05%

合计                                 107,349,540.33                                         63.19%

营业收入的说明
无。


31、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

营业税                       2,116,929.99                636,352.15

城市维护建设税                251,040.05                 290,956.18

教育费附加                    251,040.03                 290,988.67

合计                         2,619,010.07              1,218,297.00             --

营业税金及附加的说明
无。


32、销售费用

                                                                                          单位: 元

                 项目                本期发生额                           上期发生额

工资及社保                                         2,649,249.58                         1,966,773.57

运杂费                                             1,501,930.30                          941,364.84

展览费                                                322,090.15                         301,618.76

广告及业务宣传费                                      309,043.44                         404,079.07

差旅费                                                276,271.03                         444,734.02

样品费                                                156,443.73                         123,930.97

佣金                                                  195,754.59                         344,513.06

报关商检费                                            132,161.07                          59,171.78

顾问费                                                247,507.39                          28,845.46

租赁费                                                 95,613.56                          92,842.35

电话费                                                 45,988.06                          41,969.17

其他                                                  320,765.29                         200,653.24

合计                                               6,252,818.19                         4,950,496.29




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33、管理费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

工资                                  3,378,835.90                         4,381,776.59

社会保险费                             412,285.18                           716,843.11

福利费                                 918,622.84                           612,741.14

折旧费                                2,268,841.95                         3,642,998.62

办公费                                 292,212.11                           127,614.38

差旅费                                 187,967.29                           332,017.79

业务招待费                            1,311,955.50                         1,259,800.58

小车费用                               517,979.78                           446,730.31

聘请中介机构费                        1,448,644.61                          581,152.00

物料消耗                               164,790.08                           249,644.21

税金                                   446,211.22                               223.87

水电费                                 457,094.12                           548,574.48

研究开发费                             555,262.02                           423,217.08

无形资产摊销                           231,323.75                           382,859.30

安保费                                 280,091.10                           163,700.00

其他                                  1,043,481.45                         1,077,294.36

合计                                 13,915,598.90                        14,947,187.82


34、财务费用

                                                                              单位: 元

                 项目   本期发生额                           上期发生额

利息支出                             12,504,946.29                        13,203,588.96

减:利息收入                           -144,418.53                          -224,189.29

汇兑损失

减:汇兑收益

其     他                             5,235,353.70                          226,215.67

合计                                 17,595,881.46                        13,205,615.34




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35、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                                     251,335.13                                 161,994.00

合计                                                             251,335.13                                 161,994.00


(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

广西兴安农村合作银行                     251,335.13              161,994.00 被投资单位分红金额增加。

合计                                     251,335.13              161,994.00                     --


36、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                                                         -10,793.72                             903,577.14

合计                                                                 -10,793.72                             903,577.14


37、营业外收入

(1)营业外收入情况

                                                                                                             单位: 元

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

政府补助                                     5,451,220.00                  1,311,066.00                 5,451,220.00

其他                                           60,604.12                  1,002,997.87                       60,604.12

合计                                         5,511,824.12                 2,314,063.87                  5,511,824.12


(2)政府补助明细

                                                                                                             单位: 元

               项目             本期发生额               上期发生额                           说明

2010 年区财政"两化融合"项目补
                                       40,002.00                  40,002.00
助资金


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2010 年区财政创新能力建设项目
                                   25,002.00              25,002.00
补助资金

广西壮族自治区科学技术厅项目
实施经费补助款(新型浓缩荔枝果      10,002.00              10,002.00
汁开发经费)

桂林市财政局节能减排专项资金        2,502.00               2,502.00

区财政 2010 年"特色荔枝、罗汉
果、石榴有效成份的提取技术及      112,050.00             112,050.00
产品中试项目"

兴安县财政局设备补贴款             77,004.00              77,004.00

桂林农业产业办公室 2010 年区农
                                   35,004.00              35,004.00
业产业化重点项目扶持贴息资金

2011 年企业扶贫贴息款              15,000.00              12,500.00

广西壮族自治区科学技术厅(广
西天然甜味剂工程技术研究中心        5,004.00             200,000.00
建设项目)款

工信委规模奖金                                             2,000.00

兴安财政局扶贫贴息                                       450,000.00

罗汉果项目转收入                                          20,000.00

临桂县人民政府技改资金            275,000.00             275,000.00

广西区农业厅产业化办公室设备
                                   50,000.00              50,000.00
贷款贴息

桂林科技局罗汉果甜苷研究经费        1,650.00

广西科学技术厅科技经费"罗汉果
                                   45,000.00
产业化工程院建设"补助资金

临桂财政局自治区中小企业发展
                                   75,000.00
专项资金

广西外经贸区域协调发展促进资
                                  468,000.00


广西中小企业国际市场开拓资金       65,000.00

临桂人民政府招商引资奖励资金     4,000,000.00

罗汉果质量改进和综合开发利用
                                   80,000.00
课题费

广西人力资源和社会保障厅博士
                                   70,000.00
后专项资金

合计                             5,451,220.00           1,311,066.00              --

营业外收入说明
无。

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38、营业外支出

                                                                                                               单位: 元

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

非流动资产处置损失合计                                    66,290.64                      0.00               66,290.64

其中:固定资产处置损失                                    66,290.64                                         66,290.64

罚款支出                                                   1,357.37             202,363.74                     1,357.37

其他                                                  1,602,591.03                   3,000.00            1,602,591.03

合计                                                  1,670,239.04              205,363.74               1,670,239.04

营业外支出说明
无。


39、所得税费用

                                                                                                               单位: 元

                           项目                                本期发生额                         上期发生额

按税法及相关规定计算的当期所得税                                                                            21,954.88

合计                                                                                                        21,954.88


40、基本每股收益和稀释每股收益的计算过程

       基本每股收益按照归属于本公司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。新发行普通股
股数,根据发行合同的具体条款,从应收对价之日(一般为股票发行日)起计算确定。
       稀释每股收益的分子以归属于本公司普通股股东的当期净利润,调整下述因素后确定:(1)当期已确认为费用的稀
释性潜在普通股的利息;(2)稀释性潜在普通股转换时将产生的收益或费用;以及(3)上述调整相关的所得税影响。
        稀释每股收益的分母等于下列两项之和:(1)基本每股收益中母公司已发行普通股的加权平均数;及(2)假定稀
释性潜在普通股转换为普通股而增加的普通股的加权平均数。
       在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,假设在当年年初转换;当年发行的稀释性潜在普通股,假设在发行日转换。
        各期基本每股收益和稀释每股收益金额列示
       报告期利润                    本年发生数                                 上年发生数
                            基本每股收益    稀释每股收益              基本每股收益          稀释每股收益
归属于公司普通股股东                 0.04                   0.04               -0.14                       -0.14
的净利润
扣除非经常性损益后归                 0.01                   0.01               -0.15                       -0.15
属于公司普通股股东的
净利润




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41、其他综合收益

                                                                                       单位: 元

                         项目               本期发生额                    上期发生额

4.外币财务报表折算差额                               -441,760.97                   -62,938.85

                         小计                        -441,760.97                   -62,938.85

                         合计                        -441,760.97                   -62,938.85

其他综合收益说明
无。


42、现金流量表附注

(1)收到的其他与经营活动有关的现金

                                                                                       单位: 元

                                项目                               金额

政府补助                                                                       208,207,977.12

利息收入                                                                          148,234.84

往来款(非关联)                                                                  721,145.45

                                合计                                           209,077,357.41

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                                                                        13,809,346.06

往来款                                                                           4,265,766.69

                                合计                                            18,075,112.75

支付的其他与经营活动有关的现金说明
无。


(3)收到的其他与筹资活动有关的现金

                                                                                       单位: 元

                                项目                               金额

非金融机构借款                                                                 223,400,000.00




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                                 合计                                                           223,400,000.00

收到的其他与筹资活动有关的现金说明
无。


(4)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                                                                              126,000,000.00

财务顾问费                                                                                         1,490,000.00

借款利息                                                                                           2,076,080.34

                                 合计                                                           129,566,080.34

支付的其他与筹资活动有关的现金说明
无。


43、现金流量表补充资料

(1)现金流量表补充资料

                                                                                                     单位: 元

                     补充资料                           本期金额                        上期金额

1.将净利润调节为经营活动现金流量:                        --                              --

净利润                                                            5,676,622.74                   -17,824,313.35

加:资产减值准备                                                    -10,793.72                      903,577.14

固定资产折旧、油气资产折耗、生产性生物资产折旧                    6,455,216.81                     7,462,824.18

无形资产摊销                                                       231,323.75                       357,907.09

处置固定资产、无形资产和其他长期资产的损失(收益
                                                                     66,290.64
以“-”号填列)

财务费用(收益以“-”号填列)                                   26,851,435.93                   13,410,758.89

投资损失(收益以“-”号填列)                                     -251,335.13                     -161,994.00

存货的减少(增加以“-”号填列)                            -351,944,774.79                      11,672,312.49

经营性应收项目的减少(增加以“-”号填列)                        7,673,347.50                   53,235,029.45

经营性应付项目的增加(减少以“-”号填列)                      209,868,098.65                  -122,227,158.74

其他                                                               -240,276.32                       19,981.24

经营活动产生的现金流量净额                                      -95,624,843.94                   -53,151,075.61

2.不涉及现金收支的重大投资和筹资活动:                    --                              --

3.现金及现金等价物净变动情况:                            --                              --



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现金的期末余额                                                                   31,673,104.88                     108,967,281.96

减:现金的期初余额                                                               41,151,733.01                      74,764,663.71

现金及现金等价物净增加额                                                         -9,478,628.13                      34,202,618.25


(2)现金和现金等价物的构成

                                                                                                                        单位: 元

                          项目                                           期末数                            期初数

一、现金                                                                         31,673,104.88                      41,151,733.01

其中:库存现金                                                                      87,887.75                         107,842.55

       可随时用于支付的银行存款                                                  12,993,884.39                      40,462,956.81

       可随时用于支付的其他货币资金                                              18,591,332.74                        580,933.65

三、期末现金及现金等价物余额                                                     31,673,104.88                      41,151,733.01

现金流量表补充资料的说明
无。


八、关联方及关联交易

1、本企业的母公司情况


                                                                                     母公司对 母公司对
母公司名                                      法定代表                               本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型     注册地                    业务性质 注册资本
   称                                               人                               持股比例 表决权比 终控制方          代码
                                                                                       (%)        例(%)

            实际控制
秦本军                 不适用     不适用     不适用      不适用         不适用         19.77%      22.16% 不适用      不适用
            人

本企业的母公司情况的说明

公司控股股东、实际控制人秦本军(持股比例19.77%)与蒋安明(持股比例2.39%)为兄弟关系,属于一
致行动人。

2、本企业的子公司情况


                                                                                             持股比例 表决权比例 组织机构代
子公司全称 子公司类型 企业类型           注册地     法定代表人 业务性质          注册资本
                                                                                                 (%)       (%)            码

桂林莱茵康
                          有限责任公 临桂县临桂
尔生物技术 控股子公司                               姚新德       生产销售    1000 万              100%       100% 05435166-6
                          司           镇西城南路
有限公司

                                       临桂县临桂
桂林莱茵投                有限责任公
             控股子公司                镇秧塘工业 杨晓涛         投资        10000 万             100%       100% 56403337-7
资有限公司                司
                                       园


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                                    20411 SW
                                    Birch ST
LAYN USA                  有限责任公 #320
             控股子公司                                      销售           100 万美元          100%           100%
INC                       司        Newport
                                    Beach,CA
                                    92600

桂林莱茵药                有限责任公 颗粒剂、片
             控股子公司                           姚新德     生产销售       600 万                90%          90% 74795381-1
业有限公司                司        剂生产销售


3、本企业的其他关联方情况


             其他关联方名称                           与本公司关系                                 组织机构代码

秦本军                                   本公司控股股东、实际控制人

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

桂林君沣投资有限公司                     本公司董事控制的企业                        56678854-6

桂林大雁投资有限公司                     本公司董事控制的企业                        69536996-2

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

灵川县神龙物流有限公司                   本公司董事控制的企业                        78213132-X

桂林大西南汽车城有限公司                 本公司董事控制的企业                        69275169-9

桂林德鸿投资有限公司                     本公司董事长控制的企业                      57459644-8

桂林君御投资有限公司                     本公司实际控制人控制的企业                  55229404-3

本企业的其他关联方情况的说明
无。


4、关联方交易

(1)采购商品、接受劳务情况表

                                                                                                                      单位: 元

                                            关联交易定价方            本期发生额                         上期发生额
       关联方             关联交易内容
                                            式及决策程序             金额            占同类交           金额          占同类交


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                                                                                     易金额的                       易金额的
                                                                                     比例(%)                      比例(%)

                                          按市场价格定价,
桂林袭汇房地产投
                   工程款                 本交易经董事长                785,747.01     1.44%
资有限责任公司
                                          审批。

出售商品、提供劳务情况表
                                                                                                                    单位: 元

                                                                        本期发生额                    上期发生额
                                           关联交易定价方                            占同类交                       占同类交
       关联方          关联交易内容
                                            式及决策程序               金额          易金额的        金额           易金额的
                                                                                     比例(%)                      比例(%)


(2)关联担保情况

                                                                                                                    单位: 元

                                                                                                        担保是否已经履行
       担保方           被担保方             担保金额               担保起始日          担保到期日
                                                                                                              完毕

秦本军             本公司                    200,000,000.00 2011 年 05 月 11 日 2013 年 05 月 10 日 是

姚新德             本公司                    200,000,000.00 2012 年 08 月 03 日 2013 年 02 月 07 日 是

桂林袭汇房地产投
                   本公司                      80,000,000.00 2012 年 06 月 20 日 2014 年 06 月 30 日 否
资有限责任公司

公司高管           本公司                          1,400,000.00 2012 年 06 月 05 日 2013 年 07 月 29 日 是

关联担保情况说明
无。


(3)关联方资金拆借

                                                                                                                    单位: 元

         关联方              拆借金额                      起始日                    到期日                  说明

拆入

秦本军                             80,000,000.00

姚新德                             12,000,000.00

杨惠                               13,000,000.00

桂林德鸿投资有限公司                8,000,000.00

桂林君御投资有限公司               10,000,000.00

拆出




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5、关联方应收应付款项

上市公司应收关联方款项
                                                                                                                       单位: 元

                                                                 期末                                   期初
       项目名称               关联方
                                                  账面余额               坏账准备           账面余额            坏账准备

其他应收款               蒋志刚                        186,800.00             1,868.00         186,800.00               1,868.00

其他应收款               姚新德                       1,200,000.00           12,000.00

其他应收款               杨晓涛                       1,230,000.00           12,300.00

上市公司应付关联方款项
                                                                                                                       单位: 元

             项目名称                        关联方                         期末金额                        期初金额

其他应付款                        杨晓涛                                            2,434,615.42                 6,984,615.42

其他应付款                        桂林君沣投资有限公司                               836,848.61                    836,848.61

其他应付款                        杨惠                                           11,580,858.94                   1,963,797.83

其他应付款                        蒋俊                                               312,832.21                    312,832.21

其他应付款                        蒋安明                                             150,583.34                    150,583.34

其他应付款                        蒋瑞民                                               34,179.17                       34,179.17

                                  桂林袭汇房地产投资有限责
其他应付款                                                                                                       1,138,666.67
                                  任公司

其他应付款                        秦本军                                         80,907,777.77

其他应付款                        姚新德                                         12,009,000.00


九、承诺事项

1、重大承诺事项

截至本报告期末,公司不存在重大承诺事项。


2、前期承诺履行情况

无。


十、资产负债表日后事项

1、重要的资产负债表日后事项说明

                                                                                                                       单位: 元

             项目                          内容               对财务状况和经营成果的影             无法估计影响数的原因



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                                                                          响数

                            2013 年 6 月 28 日,莱茵投资
                            与桂林彰泰正式签订股权转
                                                                                             根据莱茵投资财务部初步测
                            让协议,协议约定桂林彰泰应
                                                                                             算,本次交易莱茵投资获得投
                            付股权转让价款 5425.46 万
                                                                                             资收益约 1,425.46 万元,相应
出售股权                    元,并承担锦汇投资债务                           14,254,600.00
                                                                                             增加公司 2013 年度利润总额
                            20135.02 万元。2013 年 7 月
                                                                                             约 1,425.46 万元,准确数值以
                            16 日,本公司 2013 年度第二
                                                                                             公司 2013 年度审计报告为准。
                            次临时股东大会审议通过该
                            事项。


十一、其他重要事项

1、租赁

     (1)各类租入固定资产的期末原价、累计折旧额、减值准备累计金额。
     有关融资租赁租入的固定资产情况,详见财务报告七、注释9(2)。
     (2)以后年度将支付的最低租赁付款额
                  剩余租赁期                                              最低租赁付款额
1年以内(含1年)                                                                                     866,340.00
1年以上2年以内(含2年)                                                                              534,307.24
2年以上3年以内(含3年)
                   3年以上
                       合 计                                                                       1,400,647.24
     (3)未确认融资费用的余额43,252.76元,分摊未确认融资费用所采用实际利率法。

十二、母公司财务报表主要项目注释

1、应收账款

(1)应收账款

                                                                                                                 单位: 元

                                             期末数                                            期初数

                               账面余额                坏账准备                  账面余额                坏账准备
           种类
                                          比例                     比例                     比例                     比例
                            金额                      金额                   金额                       金额
                                          (%)                      (%)                      (%)                      (%)

按组合计提坏账准备的应收账款

按账龄组合计提坏账准
                         62,256,212.65 100%           805,249.07   1.29% 71,838,529.53      100%        719,039.21     1%
备的应收账款

组合小计                 62,256,212.65 100%           805,249.07   1.29% 71,838,529.53      100%        719,039.21     1%



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合计                   62,256,212.65 --                  805,249.07 --             71,838,529.53 --                     719,039.21 --

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

                      账面余额                                                         账面余额
     账龄