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汉缆股份(002498)公告正文

汉缆股份:2014年半年度报告

公告日期 2014-08-23
股票简称:汉缆股份 股票代码:002498
青岛汉缆股份有限公司 2014 年半年度报告全文




                                  青岛汉缆股份有限公司

                                       2014 年半年度报告




                                             2014 年 08 月




1
青岛汉缆股份有限公司 2014 年半年度报告全文




                              第一节 重要提示、目录和释义


      公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的

真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和

连带的法律责任。

      所有董事均已出席了审议本报告的董事会会议。

      公司计划不派发现金红利,不送红股,不以公积金转增股本。

      公司负责人张华凯、主管会计工作负责人徐洪威及会计机构负责人(会计主

管人员)曲庶声明:保证本半年度报告中财务报告的真实、准确、完整。




2
青岛汉缆股份有限公司 2014 年半年度报告全文




                                                                   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............................................................................................................................ 9

第五节 重要事项.............................................................................................................................. 21

第六节 股份变动及股东情况 .......................................................................................................... 27

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

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

第九节 财务报告.............................................................................................................................. 32

第十节 备查文件目录.................................................................................................................... 133




3
青岛汉缆股份有限公司 2014 年半年度报告全文




                                                     释义


                    释义项                   指                                释义内容

    本公司/公司/母公司                       指   青岛汉缆股份有限公司

    会计师事务所/注册会计师                  指   山东和信会计师事务所(特殊普通合伙)

    《公司法》                               指   《中华人民共和国公司法》

    《证券法》                               指   《中华人民共和国证券法》

    《公司章程》                             指   《青岛汉缆股份有限公司章程》

    中国证监会                               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   2014 年 1 月 1 日至 2014 年 6 月 30 日

    元/万元                                  指   人民币元/万元




4
青岛汉缆股份有限公司 2014 年半年度报告全文




                                            第二节 公司简介

一、公司简介

    股票简称                 汉缆股份                            股票代码              002498

    变更后的股票简称(如有) 无

    股票上市证券交易所       深圳证券交易所

    公司的中文名称           青岛汉缆股份有限公司

    公司的中文简称(如有)   汉缆股份

    公司的外文名称(如有)   Qingdao Hanhe Cable Co.,Ltd

    公司的外文名称缩写(如
                             hlgf
    有)

    公司的法定代表人         张华凯


二、联系人和联系方式

                                                    董事会秘书                        证券事务代表

    姓名                                王正庄                              张大伟

    联系地址                            青岛市崂山区九水东路 628 号         青岛市崂山区九水东路 628 号

    电话                                0532-88817759                       0532-88817759

    传真                                0532-88817462                       0532-88817462

    电子信箱                            Wzz3333@126.com                     hanhe1@hanhe-cable.com


三、其他情况

1、公司联系方式

公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化
□ 适用 √ 不适用
公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2013 年年报。


2、信息披露及备置地点

信息披露及备置地点在报告期是否变化
□ 适用 √ 不适用
公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具
体可参见 2013 年年报。



5
青岛汉缆股份有限公司 2014 年半年度报告全文


3、注册变更情况

注册情况在报告期是否变更情况
□ 适用 √ 不适用
公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参
见 2013 年年报。




6
青岛汉缆股份有限公司 2014 年半年度报告全文




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

一、主要会计数据和财务指标

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

                                                                                           本报告期比上年同期增
                                             本报告期               上年同期
                                                                                                    减

    营业收入(元)                            2,060,976,150.38       2,158,123,686.63                     -4.50%

    归属于上市公司股东的净利润(元)            105,284,885.81            87,379,355.20                   20.49%

    归属于上市公司股东的扣除非经常性
                                                106,862,209.42           113,184,914.24                   -5.59%
    损益的净利润(元)

    经营活动产生的现金流量净额(元)           -216,681,549.53           -350,120,238.85                  38.11%

    基本每股收益(元/股)                                  0.10                     0.08                  25.00%

    稀释每股收益(元/股)                                  0.10                     0.08                  25.00%

    加权平均净资产收益率                                  2.52%                   2.25%                   0.27%

                                                                                           本报告期末比上年度末
                                             本报告期末             上年度末
                                                                                                   增减

    总资产(元)                              5,288,018,908.60       5,041,782,717.81                     4.88%

    归属于上市公司股东的净资产(元)          4,088,115,107.89       4,122,341,022.08                     -0.83%


二、境内外会计准则下会计数据差异

1、同时按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况

□ 适用 √ 不适用
公司报告期不存在按照国际会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。


2、同时按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况

□ 适用 √ 不适用
公司报告期不存在按照境外会计准则与按照中国会计准则披露的财务报告中净利润和净资产差异情况。


三、非经常性损益项目及金额

√ 适用 □ 不适用
                                                                                                          单位:元

                            项目                                  金额                          说明


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青岛汉缆股份有限公司 2014 年半年度报告全文


    计入当期损益的政府补助(与企业业务密切相关,按照国家
                                                                    11,317,478.81
    统一标准定额或定量享受的政府补助除外)

    除同公司正常经营业务相关的有效套期保值业务外,持有交
    易性金融资产、交易性金融负债产生的公允价值变动损益,
                                                                   -13,292,050.00
    以及处置交易性金融资产、交易性金融负债和可供出售金融
    资产取得的投资收益

    除上述各项之外的其他营业外收入和支出                              129,889.65

    减:所得税影响额                                                  -279,407.29

           少数股东权益影响额(税后)                                  12,049.36

    合计                                                            -1,577,323.61              --

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




8
青岛汉缆股份有限公司 2014 年半年度报告全文




                                       第四节 董事会报告

一、概述

报告期内,公司管理层紧密围绕公司的战略目标和本年度的经营计划开展各项工作。行业发
展不理性、不协调的问题依然突出,经济增长下行压力和产能相对过剩的矛盾,以及行业生
产经营成本上升和创新能力不足等,造成国内线缆企业产能过剩。面对新行业形势、新的挑
战以及复杂的市场竞争环境,公司在全体员工的共同努力下最大限度上克服了外部市场环境
对公司经营业绩的不利影响,基本完成了董事会确定的经营指标,主要业绩指标均较去年同
期有一定的提升。公司2014年上半年实现销售收入2,060,976,150.38元,较上年同期下降
4.5%;实现归属于母公司净利润为105,284,885.81元,较上年同期增长20.49%。



二、主营业务分析

概述
2014年上半年,汉缆股份实现主营业务收入2,060,976,150.38元,实现净利润105,284,885.81元,分别较2013年同期下降了
-4.50%和提高了20.49%,变动的主要原因是公司加强优质订单选择和内部成本管理所致。实现扣除非经常性损益后归属于
普通股股东净利润106,862,209.42万元,较2013年同期下降了-5.59%,其原因是公司铜铝期货保值仓单浮动盈亏所致。2014
年上半年销售费用和管理费用比13年同期分别下降了-20.91%和增长了18.61%,,销售费用下降主要原因是公司加强销售费用
的支出管理所致,管理费用增加主要是人员工资的提高所致。


主要财务数据同比变动情况
                                                                                                      单位:元

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

    营业收入               2,060,976,150.38      2,158,123,686.63             -4.50%

    营业成本               1,757,291,853.34      1,833,072,220.29             -4.13%

    销售费用                  81,962,778.98       103,636,915.34             -20.91%

    管理费用                  77,565,456.53        65,395,328.81              18.61%

    财务费用                   2,811,412.22         2,206,360.82              27.42%

                                                                                       计提应交所得税增加
    所得税费用                26,132,008.80        19,177,293.44              36.27%
                                                                                       所致

    经营活动产生的现金
                            -216,681,549.53      -350,120,238.85             -38.11%   应收账期缩短所致
    流量净额

    投资活动产生的现金
                             -28,791,377.17        -36,260,766.27            -20.60%
    流量净额

    筹资活动产生的现金
                             155,499,700.83      -107,316,000.00            -244.90%   贷款增加所致
    流量净额



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青岛汉缆股份有限公司 2014 年半年度报告全文


 现金及现金等价物净                                                                    应收账期缩短和贷款
                             -89,886,915.32      -493,688,442.53             -81.79%
 增加额                                                                                增加所致

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

1、公司2014年上半年实现销售收入2,060,976,150.38元,较上年同期下降4.5%;实现归属于母公司净利
润为105,284,885.81元,较上年同期增长20.49%。
2、技术创新:
    公司完成了国内最高电压、最大长度500kV电缆系统在国家电网的供货并顺利送电,为中国电缆工业
创造了一项新的记录;完成国家电网舟山柔性送电示范试验工程国内最高电压200kV直流电缆的供货并顺
利供电;严格按照西门子和KNPC的要求生产国内出口的最高电压、最大长度300kV交联电缆,目前交货量
超过50%,产品质量和企业管理水平获得客户的高度评价;国家高压超高压电缆工程技术中心的建设达到
新水平,重新修订了中心的各项管理制度、工作程序及考评办法,结合工程中心的建设,组织了工程中心
网站、中心工作模版及工作标准的规划和建设;公司新产品开发计划进展顺利。
公司全资子公司青岛华电高压电气有限公司的状态检测设备技术水平有了新的突破,销售良好,是公司未
来业务新的增长点。


3、基础管理
--.明晰明确各级各类人员的岗位职责,实行逐级授权管理。
靠制度管人,按流程办事。做到责任、权利、收益对等和统一。充分发挥和调动下属工作的主观能动性。
--.完善公司用人机制。
把新人培养作为各级管理人员的一项考核指标。注重人才培训,特别要抓好新员工入厂培训,管理人员注
意转变工作方式方法,避免简单化。


--.加强了现场管理、设备和能源管理。
--.继续抓好原材料采购成本控制,采取有力措施保证到货及时、合格。多寻找可降低材料成本的新材料、
可替代材料。不断发展新供应商,加大样品的试制,扩大采购渠道,采购质优价廉的原材料,进一步降低
了采购成本。
--.保证质量体系的平稳运行,重视产品质量。
--.强化成本管理工作,向管理要效益。 加大对分厂、车间、采购、销售、机加工、运输等主要部门的检
查考核力度,各部门也增强了成本意识,变要我抓为我要抓,无论部门大小,都是一个经营单位,部门负
责人要有经营思想。




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青岛汉缆股份有限公司 2014 年半年度报告全文


三、主营业务构成情况

                                                                                                      单位:元

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

 分行业

                   2,045,839,494.   1,761,867,699.
 电线电缆行业                                            13.88%         -0.93%         -0.14%         -4.66%
                               62                70

 分产品

 电力电缆         972,620,698.49    833,611,462.85       14.29%         -7.74%         -6.44%         -7.68%

 电气装备用电
                   78,326,087.10     63,770,127.22       18.58%        -43.20%        -47.19%         49.40%
 线电缆

 裸电线           377,368,138.01    348,791,971.72        7.57%        -31.34%        -30.64%        -10.90%

 通信电缆和光
                  147,381,109.58    109,128,560.59       25.95%         74.33%         74.17%          0.26%
 缆

 特种电缆          83,139,225.37     63,809,195.67       23.25%        -16.33%        -19.22%         13.37%

 其他             387,004,236.07    342,756,381.65       11.43%        177.69%        217.15%        -49.08%

                   2,045,839,494.   1,761,867,699.
 合计                                                    13.88%         -0.93%         -0.14%         -4.66%
                               62                70

 分地区

 东北              74,125,803.96     50,835,647.81       31.42%          0.98%        -24.14%        260.58%

 国际              28,325,146.43     19,662,344.11       30.58%        -61.46%        -68.25%         94.31%

 华北             409,909,134.99    354,911,397.09       13.42%          0.54%          2.53%        -11.17%

                   1,308,486,262.   1,143,064,304.
 华东                                                    12.64%          9.82%         13.44%        -18.07%
                               16                91

 西北              28,304,883.22     23,568,001.13       16.74%        -55.67%        -59.45%         86.47%

 西南              62,149,184.74     50,648,342.00       18.51%        113.39%        111.14%          4.91%

 中南             134,539,079.12    119,177,662.65       11.42%        -40.44%        -40.27%         -2.13%

                   2,045,839,494.   1,761,867,699.
 合计                                                    13.88%         -0.93%         -0.14%         -4.66%
                               62                70


四、核心竞争力分析

1、公司自主创新能力强、公司主导产品处于行业领先地位
      公司拥有国家级企业技术中心、国家高压超高压电缆工程技术研究中心和博士后科研工作站,技术实力雄厚。高压、超
高压电缆是电力系统的重要装备之一,公司在高压、超高压交联电缆领域技术领先优势明显,其中110kV~500kV 交联聚乙
烯绝缘电缆、110kV~220kV 电缆附件等产品在行业内有绝对的技术领先优势。公司是国内少数提供高压及超高压电缆和附
件生产、安装、竣工检验的供应商之一,公司制造的500kV超高压、大长度、2500m㎡大截面交联电缆中标北京电力公司,6


11
青岛汉缆股份有限公司 2014 年半年度报告全文


月25日,北京市电力公司海淀500千伏输变电工程顺利投运。北京海淀500千伏变电站所使用的500千伏超高压电缆是由我公
司自主创新研发的,是国内首次通过施加1小时1.7倍交流额定相电压的交流变频谐振耐压现场交接试验的国产500千伏超高
压电缆。500千伏电缆是目前世界上投运的最高电压等级的电缆,电缆的设计、制造技术代表了当前电缆工业的最高技术水
平。这标志着土生土长的民族企业研发的超高压电缆已进入世界最高电压行列,中国电缆人终于圆了“中国电缆梦”。对促
进我国500千伏超高压电缆的发展,提升我国电线电缆的制造水平具有重大的历史意义。这也是国家电网公司支持民族工业
发展,履行社会责任的最好体现。


2、客户优势
     面对日益激烈的市场竞争格局,汉缆股份不仅大力调整产品结构,同时拓展海外市场。公司强化了发电、煤炭、海洋、
工交、建筑、铁路、机场、港口等行业市场的资源配置。实现客户多元化,培养市场后劲,扩大了市场覆盖面。最重要的是,
公司积极拓展海外优质市场,通过与国际跨国公司的合作,提高企业的管理水平。通过公司整个团队的努力,公司通过了沙
特阿美、壳牌、英国电网等体系审核,为公司开拓海外市场奠定了良好地基础。俄罗斯电缆及附件项目、巴基斯坦恰希玛核
电站电缆项目、澳大利亚电缆输电项目、伊拉克输电工程、美国广播电视项目及新加坡、泰国、印度、希腊、苏丹等多个国
家众多项目工程采用汉缆的产品,树立起中国企业的国际形象和高品质风采。特别是年初中标科威特国家石油公司300kV电
缆供货安装项目,金额约3.2 亿元,是经过多年长期跟踪,由西门子、科威特供电部门组成的专家审核团队,通过对汉缆资
质审核、现场审查,以及对公司技术和商务报价评估,最终跻身高端中标。这标志着中国高压电缆技术和产品已走到了国际
先进水平的前端。




五、投资状况分析

1、对外股权投资情况

(1)对外投资情况

√ 适用 □ 不适用

                                                    对外投资情况

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

                      244,500,000.00                                 0.00

                                                  被投资公司情况

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

 青岛少海汉缆有限公司 15900 万元       电线、电缆设计、制造、销售                                  100.00%

                                       生产制造电工圆铝杆、铝合金圆铝杆及
 修武汉河电缆有限公司 8000 万元                                                                    100.00%
                                       相关材料

                                       电气工程、土建工程施工, 设备安装及
 青岛海湾电气工程有限公司 500 万元                                                                 100.00%
                                       进出口业务

 青岛汉缆迪玛尔海洋装备制造有限公
                                       研发海洋工程脐带缆及其设备                                   40.00%
 司 50 万元




12
青岛汉缆股份有限公司 2014 年半年度报告全文


(2)持有金融企业股权情况

□ 适用 √ 不适用
公司报告期未持有金融企业股权。


(3)证券投资情况

□ 适用 √ 不适用
公司报告期不存在证券投资。


2、委托理财、衍生品投资和委托贷款情况

(1)委托理财情况

□ 适用 √ 不适用
公司报告期不存在委托理财。


(2)衍生品投资情况

□ 适用 √ 不适用
公司报告期不存在衍生品投资。


(3)委托贷款情况

□ 适用 √ 不适用
公司报告期不存在委托贷款。


3、募集资金使用情况

(1)募集资金总体使用情况

√ 适用 □ 不适用
                                                                                                      单位:万元

 募集资金总额                                                                                           167,441

 报告期投入募集资金总额                                                                               15,871.86

 已累计投入募集资金总额                                                                              169,106.63

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

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

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

                                             募集资金总体使用情况说明

 根据公司 2013 年 12 月 11 日发布的《关于使用自有资金及全部剩余募集资金对全资子公司增资的公告》(2013-053),公
 司董事会决定以截止 2013 年 12 月 8 日所有募集资金帐户余额共计 158,652,318.00 元(含已计利息)用于增加全资子公

13
青岛汉缆股份有限公司 2014 年半年度报告全文


 司青岛少海汉缆有限公司注册资本。并于 2014 年 1 月 6 日将该余额全部转入青岛少海汉缆有限公司。
 公司于 1 月 10 申请帐户注销时,募集资金帐户另发生 2013 年第四季度及 1 月份注销当月的利息共计 50,868.09 元,公
 司已将此金额转入农行基本户,用于补充流动资金。
 常州公司在 2014 年 1 月份对募集资金帐户申请销户时,产生帐户利息 15,470.35 元,常州公司将此金额转入建行新区支
 行,用于补充流动资金。至 2014 年 6 月 30 日,公司募集资金帐户所有资金已全部使用完毕,并及时进行了销户处理。


(2)募集资金承诺项目情况

√ 适用 □ 不适用
                                                                                                                  单位:万元

                       是否已                                             截至期     项目达                        项目可
                                 募集资                         截至期
                       变更项               调整后   本报告               末投资     到预定    本报告   是否达     行性是
 承诺投资项目和超                金承诺                         末累计
                       目(含                投资总   期投入               进度       可使用    期实现   到预计     否发生
     募资金投向                  投资总                         投入金
                       部分变               额(1)    金额                 (3)=      状态日    的效益    效益      重大变
                                   额                           额(2)
                        更)                                               (2)/(1)      期                               化

 承诺投资项目

 超高压交联聚乙烯
                                                                                     2011 年
 绝缘智能节能电缆                                               18,651.
                       否        43,000     43,000          0             43.38%     12 月      1,470   否         否
 及附件产品成套生                                                   44
                                                                                     31 日
 产建设项目

                                                                                     2011 年
 年产 1,500km 海洋                                              7,034.3
                       否        14,000     14,000          0             50.25%     12 月        139   否         否
 系列电缆建设项目                                                    2
                                                                                     31 日

                                                                                     2011 年
 年产 22,500t 特种导                                            4,631.3
                       否        19,000     19,000          0             24.38%     12 月        420   否         否
 线建设项目                                                          4
                                                                                     31 日

 高压及超高压电缆                                                                    2011 年
                                                                          100.00
 工程技术中心建设      否         5,000      5,000          0   5,016.8              12 月
                                                                                 %
 项目                                                                                31 日

                                                                          100.00
 补充营运资金          否        20,000     20,000          0   20,000
                                                                                 %

                                 101,00     101,00              55,333.
 承诺投资项目小计           --                              0               --         --       2,029        --         --
                                        0        0                   9

 超募资金投向

 新能源特种电缆建                                               4,100.8   100.00
                       否                    4,000          0                                     797   是         否
 设项目                                                              7           %

 对子公司青岛少海                                    15,865.    15,865.   100.00
                       否
 汉缆有限公司增资                                        23         23           %

 对子公司焦作汉河                                                         100.00
                       否                   20,000          0   20,000
 增资                                                                            %


14
青岛汉缆股份有限公司 2014 年半年度报告全文


 募集资金帐户销户                                                     100.00
                                                     6.63      6.63
 利息转流动资金                                                             %

 归还银行贷款(如                                                     100.00
                        --                11,000        0    11,000               --       --      --       --
 有)                                                                       %

 补充流动资金(如                                                     100.00
                        --                62,800        0    62,800               --       --      --       --
 有)                                                                       %

                                                   15,871.   113,77
 超募资金投向小计       --                97,800                       --         --        797    --       --
                                                       86      2.73

                                 101,00   198,80   15,871.   169,10
 合计                   --                                             --         --      2,826    --       --
                                     0        0        86      6.63

                      上述三项生产性募投项目收益未达到预期效益的原因为:        1、受宏观经济影响,市场需求下滑,
 未达到计划进度或
                      公司募投项目投产后订单不饱和,项目产能利用率较低; 2、募投产品市场竞争加剧,市场价格
 预计收益的情况和
                      下滑,募投项目相关产品毛利率有所下滑;3、劳动力价格等刚性成本上升,导致公司募投产品毛
 原因(分具体项目)
                      利率有所下滑。

 项目可行性发生重
                      项目可行性未发生重大变化。
 大变化的情况说明

                      适用

                      1、公司 2010 年 IPO 募集资金净额为人民币 167,441.00 万元,超出公司预计募集资金额 66,441.00
                      万元。2、公司于 2013 年 1 月 11 日召开的 2013 年第一次临时股东大会上审议通过了《关于使用
 超募资金的金额、用   部分超募资金和节余募集资金永久性补充流动资金的议案》,公司将 42,800.00 万元的部分超额募
 途及使用进展情况     集资金及节余募集资金永久性补充流动资金,其中使用超额募集资金 19,900.00 万元。3、公司使
                      用募集资金 20000 万元对焦作汉缆增资;4、公司董事会决定以截止 2013 年 12 月 8 日所有募集资
                      金帐户余额共计 158,652,318.00 元(含已计利息)用于增加全资子公司青岛少海汉缆有限公司注
                      册资本。

                      适用

                      以前年度发生
 募集资金投资项目
 实施地点变更情况       1、公司将超高压交联聚乙烯绝缘智能节能电缆及附件产品成套生产项目拟建设的两条超高压生
                      产线中的一条,变更至焦作分公司进行建设。2、公司将年产 1,500km 海洋系列电缆建设项目的实
                      施地点中的一部分,由汉缆股份本部厂区内变更至青岛即墨市全资子公司。

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

 募集资金投资项目     适用
 先期投入及置换情     截至 2010 年 11 月 14 日,公司累计以自筹资金预先投入募集资金投资项目实际投资额为 9,261.73
 况                   万元。目前,相关资金已经完成置换。

 用闲置募集资金暂
 时补充流动资金情     不适用
 况

 项目实施出现募集     适用

 资金结余的金额及     详见 2013 年度募集资金存放与使用情况的专项报告说明五。


15
青岛汉缆股份有限公司 2014 年半年度报告全文


 原因

 尚未使用的募集资
                         已使用完毕。
 金用途及去向

 募集资金使用及披
 露中存在的问题或        公司不存在违规使用募集资金的情形。
 其他情况


(3)募集资金变更项目情况

□ 适用 √ 不适用
公司报告期不存在募集资金变更项目情况。


(4)募集资金项目情况


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

 2014 年半年募集资金存放与使用情况                                                 巨潮资讯网:2014 年半年募集资金存
                                          2014 年 08 月 23 日
 的专项报告                                                                        放与使用情况的专项报告


4、主要子公司、参股公司分析

√ 适用 □ 不适用
主要子公司、参股公司情况
                                                                                                                    单位:元

                                        主要产品                                                      营业利
 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                 净利润
                                         或服务                                                         润

                                        有关电线
                                        电缆及相
 青岛电缆
              子公司       电工电气     关产品的   8 万元       82,915.51   82,915.51        0.00        0.00         0.00
 研究所
                                        开发研
                                        制。

                                        电力检测
                                        设备、电
                                        力自动化
                                        相关设
 青岛华电                  仪器仪
                                        备、电力   1000 万      32,648,24   20,615,89   2,902,192     1,432,1   1,562,163.6
 高压电气     子公司       表、检测
                                        仪器、仪   元                9.81        1.14         .30       51.82             8
 有限公司                  设备
                                        表软件的
                                        开发、制
                                        作、销售
                                        等。

 青岛女岛                               电线、电
              子公司       电工电气                100 万元     128,584,8   9,161,503   94,433,22     4,242,3   3,278,951.2
 海缆有限                               缆及相关

16
青岛汉缆股份有限公司 2014 年半年度报告全文


 公司                              材料制                      07.86          .82        3.37     99.34            3
                                   造。

                                   销售电缆
 青岛汉缆                          产品;销
                                                3,000 万    32,607,55   32,563,51   20,531,09   478,607
 四方营销   子公司      电工电气   售电缆、                                                               358,955.59
                                                元               0.10        3.69        0.73       .46
 有限公司                          建筑相关
                                   材料。

                                   电线、电
                                   缆、光缆、
 焦作汉河
                                   电子通信     26,000 万   554,538,8   316,623,9   419,769,3   28,560,   21,443,263.
 电缆有限   子公司      电工电气
                                   电缆及相     元             16.57       91.99       03.47     213.38           85
 公司
                                   关材料制
                                   作。

                                   生产制造
                                   电工圆铝
                                   杆、铝合
                                   金圆铝杆
 修武汉河
                                   及相关材     10,000 万   160,747,7   109,875,6   131,506,2   7,579,2   5,654,743.0
 电缆有限   子公司      电工电气
                                   料、架空     元             61.84       45.92       59.92      46.53            1
 公司
                                   绞线;经
                                   销电线电
                                   缆及相关
                                   材料。

                                   送变电工
 青岛汉河
                                   程的设
 电力工程               送变电设                            1,225,749   1,209,355   320,388.3   -676,98   -676,980.1
            子公司                 计、咨询、 200 万元
 设计有限               计                                        .31         .74          5       0.18            8
                                   技术服
 公司
                                   务。

                                   电线、电
                                   缆设计、
 青岛少海                          制造、销
                                                20,100 万   205,333,6   203,775,9   169,823,2   3,706,6   2,779,955.0
 汉缆有限   子公司      电工电气   售。电线
                                                元             30.25       75.05       96.43      06.74            5
 公司                              电缆相关
                                   材料、附
                                   件销售。

                                   电线、电
                                   缆的生产
 北海汉河                          和自产产
                                                1,000 万    12,210,29   10,389,61   4,857,311   601,357
 电缆有限   子公司      电工电气   品销售,                                                               465,653.83
                                                元               2.19        5.82         .45       .10
 公司                              电线电缆
                                   的技术开
                                   发、技术



17
青岛汉缆股份有限公司 2014 年半年度报告全文


                                   咨询及技
                                   术转让。

 青岛汉河                          生产、销
                                              8.5 万美               -1,675,38               2,221.9
 电缆材料   子公司      电缆材料   售电线、                                                              2,221.95
                                              元                          5.67                    5
 有限公司                          电缆材料

                                   销售电
 青岛汉河                          缆,木轮
                                                         11,250,84   9,077,132   2,981,707   25,228.
 电缆销售   子公司      电工电气   回收,生   300 万元                                                  18,921.50
                                                              3.56         .23         .80       66
 有限公司                          产性废金
                                   属回收

                                   电力电
 常州八益
                                   缆、太阳   4500 万    322,932,0   236,221,5   218,130,0   30,173,   23,738,879.
 电缆股份   子公司      电子线缆
                                   能器具配   元            63.81       12.71       57.45     369.40           04
 有限公司
                                   件

 青岛汉河
                                   电气工程   2600 万    74,560,90   34,979,23   32,713,88   601,670
 电气工程   子公司      电气工程                                                                       601,670.86
                                   施工       元              0.05        1.04        7.74       .86
 有限公司

                                   电线、电
 长沙汉河                          缆产品的
                                              5000 万    89,633,77   62,325,35   45,484,48   1,083,2
 电缆有限   子公司      电工电气   研究、开                                                            920,787.91
                                              元              3.35        8.79        7.90     79.89
 公司                              发、生产
                                   和销售

 青岛汉河
                                   电气工
 海湾电气                                                4,982,708   4,859,369               -140,63   -140,630.4
            子公司      电气工程   程、土建   500 万元
 工程有限                                                      .17         .51                  0.49            9
                                   工程施工
 公司

                                   医药产
 青岛青大                          品、纺织
 产学研中                          品、电缆、 3000 万    24,068,59   24,018,59
            参股公司    技术开发                                                             -366.25      -366.25
 心有限公                          汽车项目   元              7.85        7.85
 司                                孵化及技
                                   术转让

                                   电力监测
                                   设备、电
 北京榕科
                                   力自动化   3000 万    30,000,00   30,000,00
 电气有限   参股公司    检测设备
                                   相关设备   元              0.00        0.00
 公司
                                   的开发、
                                   销售


5、非募集资金投资的重大项目情况

□ 适用 √ 不适用


18
青岛汉缆股份有限公司 2014 年半年度报告全文


公司报告期无非募集资金投资的重大项目。


六、对 2014 年 1-9 月经营业绩的预计

2014 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形
归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形

 2014 年 1-9 月归属于上市公司股东的净利润
                                                                  -42.03%      至                       -21.74%
 变动幅度

 2014 年 1-9 月归属于上市公司股东的净利润
                                                                      20,000   至                         27,000
 变动区间(万元)

 2013 年 1-9 月归属于上市公司股东的净利润
                                                                                                       34,502.27
 (万元)

                                             由于 2013 年公司出让崂山区松岭路以西、李沙路以南一宗国有建设用地
                                             使用权的事宜,其土地出让收益在 2013 年 9 月份体现,2013 年 1-9 月归
 业绩变动的原因说明                          属于上市公司股东的扣除非经常性损益的净利润 19126 万元。2014 年 1-9
                                             月预计归属于上市公司股东的净利润比去年同期归属于上市公司股东的
                                             扣除非经常性损益的净利润变动幅度为 4.57%至 41.17%。


七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明

□ 适用 √ 不适用


八、董事会对上年度“非标准审计报告”相关情况的说明

□ 适用 √ 不适用


九、公司报告期利润分配实施情况

报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况
√ 适用 □ 不适用
公司第三届董事会第四次会议及2013年度股东大会审议通过 2013 年度利润分配方案为:以截止 2013 年 12 月 31 日公司
股份总数 107,316 万股为基数,向公司全体股东每 10 股派发现金股利人民币 1.3 元(含税),合计派发现金股利人民币
139,510,800.00 元,剩余未分配利润予以结转下一年度。本次权益分派股权登记日为:2014年6月11日,除权除息日为:2014
年6月12日。

                                             现金分红政策的专项说明

 是否符合公司章程的规定或股东大会决议的要求:            是

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

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

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

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


19
青岛汉缆股份有限公司 2014 年半年度报告全文


 现金分红政策进行调整或变更的,条件及程序是否合规、
                                                        是
 透明:


十、本报告期利润分配或资本公积金转增股本预案

□ 适用 √ 不适用
公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。


十一、报告期内接待调研、沟通、采访等活动登记表

√ 适用 □ 不适用

                                                                                       谈论的主要内容及提供
      接待时间         接待地点       接待方式        接待对象类型      接待对象
                                                                                              的资料

                                                                     证券日报记者王
                                                                     飞鸽、王明贺、
 2014 年 04 月 16                                                                      公司当前发展的相关情
                    公司会议室     实地调研        个人              中国证券报记者
 日                                                                                    况
                                                                     支娜、上海证券
                                                                     报记者   王春晖

                                                                     半岛都市报姜振
                                                                     海、林伟萍;海
                                                                     通证券李鑫、梁
                                                                     若娟、瞿世文、    公司董事长张华凯向前
                                                                     孔力前;紫马基    来调研的投资者介绍了
 2014 年 06 月 20
                    公司会议室     实地调研        其他              金李正光;光大    公司各方面的情况,总
 日
                                                                     证券孔军、 邱     经理徐洪威带领投资者
                                                                     慧、洪岩、宋新    参观了公司车间。
                                                                     伟;青岛早报王
                                                                     婷及个人投资者
                                                                     21 人




20
青岛汉缆股份有限公司 2014 年半年度报告全文




                                          第五节 重要事项

一、公司治理情况

报告期内,公司治理实际情况与《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、破产重整相关事项

□ 适用 √ 不适用
公司报告期未发生破产重整相关事项。


五、资产交易事项

1、收购资产情况

√ 适用 □ 不适用

                                                                该资产
                                                                为上市             与交易
 交易对                                   对公司     对公司     公司贡             对方的
           被收购    交易价                                              是否为
 方或最                        进展情     经营的     损益的     献的净             关联关     披露日       披露索
           或置入    格(万                                              关联交
 终控制                        况(注 2) 影响(注   影响(注   利润占             系(适用   期(注 5)     引
            资产      元)                                                    易
     方                                      3)       4)      净利润             关联交
                                                                总额的             易情形
                                                                 比率

 北京华
 电天德    华电高
                               已办理                                              无关联
 资产经    压 20%        550                                             否                                不适用
                               完毕                                                关系
 营有限    股权
 公司




21
青岛汉缆股份有限公司 2014 年半年度报告全文


2、出售资产情况

□ 适用 √ 不适用
公司报告期未出售资产。


3、企业合并情况

□ 适用 √ 不适用
公司报告期未发生企业合并情况。


六、公司股权激励的实施情况及其影响

□ 适用 √ 不适用
公司报告期无股权激励计划及其实施情况。


七、重大关联交易

1、与日常经营相关的关联交易

√ 适用 □ 不适用

                                                          关联交   占同类             可获得
                                       关联交                               关联交
 关联交     关联关   关联交   关联交             关联交   易金额   交易金             的同类   披露日   披露索
                                       易定价                               易结算
     易方     系     易类型   易内容             易价格   (万     额的比             交易市     期      引
                                        原则                                 方式
                                                          元)       例                 价

 青岛汉              接受关
 河机械     同一母   联人提   加工劳   市场价                               按月结
                                                           89.99    8.93%
 有限公     公司     供的劳   务       格                                   算
 司                  务

 合计                                       --     --      89.99     --          --     --       --       --

 大额销货退回的详细情况                无

 按类别对本期将发生的日常关联交易
 进行总金额预计的,在报告期内的实际    无
 履行情况(如有)

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


2、资产收购、出售发生的关联交易

□ 适用 √ 不适用
公司报告期未发生资产收购、出售的关联交易。




22
青岛汉缆股份有限公司 2014 年半年度报告全文


3、共同对外投资的关联交易

□ 适用 √ 不适用
公司报告期未发生共同对外投资的关联交易。


4、关联债权债务往来

□ 适用 √ 不适用
公司报告期不存在关联债权债务往来。


5、其他重大关联交易

□ 适用 √ 不适用
公司报告期无其他重大关联交易。


八、重大合同及其履行情况

1、托管、承包、租赁事项情况

(1)托管情况

□ 适用 √ 不适用
公司报告期不存在托管情况。


(2)承包情况

□ 适用 √ 不适用
公司报告期不存在承包情况。


(3)租赁情况

□ 适用 √ 不适用
公司报告期不存在租赁情况。


2、担保情况

√ 适用 □ 不适用
                                                                                                   单位:万元

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

                    担保额度               实际发生日                                               是否为
                                 担保额                  实际担保金                       是否履
     担保对象名称   相关公告              期(协议签署                担保类型   担保期             关联方
                                   度                        额                           行完毕
                    披露日期                  日)                                                   担保

                                             公司对子公司的担保情况


23
青岛汉缆股份有限公司 2014 年半年度报告全文


                     担保额度              实际发生日                                                        是否为
                                                            实际担保金                              是否履
     担保对象名称    相关公告   担保额度   期(协议签署                     担保类型       担保期            关联方
                                                                 额                                 行完毕
                     披露日期                  日)                                                           担保

                     2014 年
 长沙汉河电缆有                            2013 年 08 月                  连带责任
                     03 月 28      4,000                         274.66                1            否       是
 限公司                                    05 日                          保证
                     日

                     2014 年
 焦作汉河电缆有                            2014 年 03 月                  连带责任
                     03 月 28     10,000                              0                1            否       是
 限公司                                    27 日                          保证
                     日

 报告期内审批对子公司担保                                   报告期内对子公司担保实
                                                   14,000                                                     15.66
 额度合计(B1)                                             际发生额合计(B2)

 报告期末已审批的对子公司                                   报告期末对子公司实际担
                                                   14,000                                                    274.66
 担保额度合计(B3)                                         保余额合计(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
                                                   14,000                                                     15.66
 (A1+B1)                                                  合计(A2+B2)

 报告期末已审批的担保额度                                   报告期末实际担保余额合
                                                   14,000                                                    274.66
 合计(A3+B3)                                              计(A4+B4)

 实际担保总额(即 A4+B4)占公司净资产的比例                                                                   0.07%

 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
                                                                                                                     0
 债务担保金额(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)                 无

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

采用复合方式担保的具体情况说明



3、其他重大合同

□ 适用 √ 不适用
公司报告期不存在其他重大合同。


4、其他重大交易

□ 适用 √ 不适用
公司报告期不存在其他重大交易。


24
青岛汉缆股份有限公司 2014 年半年度报告全文


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

√ 适用 □ 不适用

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

 股改承诺

                                     常能电器、泓   本次认购的
                                     丰投资、朱     股份自上市
                                     弘、朱明、朱   之日起 36 个
                                                                   2011 年 11 月
                                     峰、金源苏、   月内不转让、                   36 个月      严格履行
                                                                   22 日
                                     周叙元、胡金   不委托他人
                                     花、周康直和   管理、不由汉
                                     范沛菁         缆股份购回。

                                     常能电器、泓
                                     丰投资、朱
 收购报告书或权益变动报告书中所作    弘、朱明、朱
 承诺                                峰、金源苏、
                                                    避免同业竞
                                     周叙元、胡金
                                                    争与规范关     2011 年 11 月
                                     花、周康直和                                  持续履行     严格履行
                                                    联交易的承     22 日
                                     范沛菁、汉缆
                                                    诺
                                     股份控股股
                                     东、实际控制
                                     人及其关联
                                     方

                                                    盈利补偿承     2011 年 11 月   2012 年至
                                     常能电器                                                   严格履行
                                                    诺             22 日           2014 年

 资产重组时所作承诺

 首次公开发行或再融资时所作承诺

 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)


十、聘任、解聘会计师事务所情况

半年度财务报告是否已经审计
□ 是 √ 否


十一、处罚及整改情况

□ 适用 √ 不适用
公司报告期不存在处罚及整改情况。


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青岛汉缆股份有限公司 2014 年半年度报告全文


十二、其他重大事项的说明

□ 适用 √ 不适用
公司报告期不存在需要说明的其他重大事项。




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青岛汉缆股份有限公司 2014 年半年度报告全文




                                   第六节 股份变动及股东情况

一、股份变动情况

                                                                                                    单位:股

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

                                             发行新           公积金
                         数量       比例              送股              其他     小计     数量      比例
                                               股                转股

                         15,660,                                                          15,660,
 一、有限售条件股份                  1.45%                                                          1.45%
                            000                                                              000

                         15,660,                                                          15,660,
 3、其他内资持股                     1.45%                                                          1.45%
                            000                                                              000

                         14,203,                                                          14,203,
 其中:境内法人持股                  1.32%                                                          1.32%
                            620                                                              620

                         1,456,3                                                          1,456,3
       境内自然人持股                0.13%                                                          0.13%
                             80                                                               80

                         1,057,5                                                          1,057,5
 二、无限售条件股份                 98.54%                                                          98.54%
                         00,000                                                           00,000

                         1,057,5                                                          1,057,5
 1、人民币普通股                    98.54%                                                          98.54%
                         00,000                                                           00,000

                         1,073,1    100.00                                                1,073,1   100.00
 三、股份总数
                         60,000         %                                                 60,000         %

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


二、公司股东数量及持股情况

                                                                                                    单位:股

27
青岛汉缆股份有限公司 2014 年半年度报告全文


                                                             报告期末表决权恢复的优先
 报告期末普通股股东总数                             23,141   股股东总数(如有)(参见注                             0
                                                             8)

                                       持股 5%以上的股东或前 10 名股东持股情况

                                                                     持有     持有            质押或冻结情况
                                                             报告
                                                    报告             有限     无限
                                                             期内
                                                    期末             售条     售条
      股东名称        股东性质         持股比例              增减
                                                    持股             件的     件的        股份状态        数量
                                                             变动
                                                    数量             股份     股份
                                                             情况
                                                                     数量     数量

                                                     912,6                    912,6
 青岛汉河集团    境内非国有法                                -2070
                                           85.04%    01,86                    01,86    质押              614,632,000
 股份有限公司    人                                          165
                                                        0                         0

 山东电建建设    境内非国有法                        15,59                    15,59
                                            1.45%
 集团有限公司    人                                  2,500                    2,500

 常州高新技术
 产业开发区常    境内非国有法                        13,31            13,31
                                            1.24%                                      质押                6,000,000
 能电器有限公    人                                  1,000           1,000
 司

                                                    1,528,                    1,528,
 刘珊珊          境内自然人                 0.14%
                                                      300                       300

                                                    1,257,                    1,257,
 姜芳            境内自然人                 0.12%
                                                      986                       986

 北京兴迪仪器    境内非国有法                       1,200,                    1,200,
                                            0.11%
 有限责任公司    人                                   000                       000

 常州市泓丰投
                 境内非国有法                        892,6           892,6
 资管理有限公                               0.08%                                      质押                    450,000
                 人                                    20               20
 司

                                                     783,0           783,0
 朱弘            境内自然人                 0.07%
                                                       00               00

                                                     625,8                    625,8
 姜云志          境内自然人                 0.06%
                                                       24                        24

 中国农业银行
 股份有限公司
 -中证 500 交   境内非国有法                        562,4                    562,4
                                            0.05%
 易型开放式指    人                                    61                        61
 数证券投资基
 金

 战略投资者或一般法人因配售
                                  无
 新股成为前 10 名股东的情况(如


28
青岛汉缆股份有限公司 2014 年半年度报告全文


 有)(参见注 3)

 上述股东关联关系或一致行动
                                    朱弘为常州高新技术产业开发区常能电器有限公司控股股东。
 的说明

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

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

 青岛汉河集团股份有限公司                                            912,601,860      人民币普通股      912,601,860

 山东电建建设集团有限公司                                             15,592,500      人民币普通股         15,592,500

 刘珊珊                                                                 1,528,300     人民币普通股          1,528,300

 姜芳                                                                   1,257,986     人民币普通股          1,257,986

 北京兴迪仪器有限责任公司                                               1,200,000     人民币普通股          1,200,000

 姜云志                                                                     625,824   人民币普通股           625,824

 中国农业银行股份有限公司-
 中证 500 交易型开放式指数证券                                              562,461   人民币普通股           562,461
 投资基金

 匡旭东                                                                     559,000   人民币普通股           559,000

 李艳红                                                                     556,933   人民币普通股           556,933

 中国农业银行股份有限公司-
 景顺长城沪深 300 指数增强型证                                              529,108   人民币普通股           529,108
 券投资基金

 前 10 名无限售流通股股东之间,
 以及前 10 名无限售流通股股东       青岛汉河集团股份有限公司与其他前十名股东无关联关系。未知其他前十名其他股东
 和前 10 名股东之间关联关系或       及公司前 10 名无限售条件股东相互之间是否存在关联关系或一致行动。
 一致行动的说明

 前十大股东参与融资融券业务
                                    无
 股东情况说明(如有)(参见注 4)

公司股东在报告期内是否进行约定购回交易
□ 是 √ 否
公司股东在报告期内未进行约定购回交易。


三、控股股东或实际控制人变更情况

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



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青岛汉缆股份有限公司 2014 年半年度报告全文




                                   第七节 优先股相关情况




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青岛汉缆股份有限公司 2014 年半年度报告全文



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

一、董事、监事和高级管理人员持股变动

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2013 年年报。


二、公司董事、监事、高级管理人员变动情况

□ 适用 √ 不适用
公司董事、监事和高级管理人员在报告期没有发生变动,具体可参见 2013 年年报。




31
青岛汉缆股份有限公司 2014 年半年度报告全文




                                         第九节 财务报告

一、审计报告

半年度报告是否经过审计
□ 是 √ 否
公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元


1、合并资产负债表

编制单位:青岛汉缆股份有限公司
                                                                                           单位:元

                项目                         期末余额                    期初余额

 流动资产:

     货币资金                                       1,178,061,535.21            1,267,948,450.53

     结算备付金

     拆出资金

     交易性金融资产                                     326,061,500.00              192,222,925.00

     应收票据                                           205,264,075.48              200,179,525.56

     应收账款                                       1,401,652,118.54            1,299,535,724.70

     预付款项                                           101,476,483.04               94,481,701.02

     应收保费

     应收分保账款

     应收分保合同准备金

     应收利息                                                     0.00                        0.00

     应收股利                                                     0.00                        0.00

     其他应收款                                          91,863,797.23               65,245,740.15

     买入返售金融资产

     存货                                           1,173,531,973.96            1,100,152,889.76

     一年内到期的非流动资产

     其他流动资产                                                 0.00                    9,625.00

 流动资产合计                                       4,477,911,483.46            4,219,776,581.72


32
青岛汉缆股份有限公司 2014 年半年度报告全文


 非流动资产:

     发放委托贷款及垫款

     可供出售金融资产                                    0.00               0.00

     持有至到期投资                                      0.00               0.00

     长期应收款                                          0.00               0.00

     长期股权投资                              44,531,236.16      44,031,270.59

     投资性房地产                              12,356,763.83      12,599,304.77

     固定资产                                 507,520,573.08     523,018,972.79

     在建工程                                   6,734,587.13       3,470,308.03

     工程物资                                            0.00               0.00

     固定资产清理                                        0.00               0.00

     生产性生物资产                                      0.00               0.00

     油气资产                                            0.00               0.00

     无形资产                                 147,902,438.87     149,797,795.80

     开发支出

     商誉                                      67,520,756.02      67,520,756.02

     长期待摊费用                                 597,664.68          64,774.21

     递延所得税资产                            22,943,405.37      21,502,953.88

     其他非流动资产                                      0.00               0.00

 非流动资产合计                               810,107,425.14     822,006,136.09

 资产总计                                    5,288,018,908.60   5,041,782,717.81

 流动负债:

     短期借款                                 300,000,000.00

     向中央银行借款

     吸收存款及同业存放

     拆入资金

     交易性金融负债                                      0.00               0.00

     应付票据                                     300,000.00       4,730,000.00

     应付账款                                 540,962,552.30     428,209,531.58

     预收款项                                 360,911,171.02     334,852,612.23

     卖出回购金融资产款

     应付手续费及佣金

     应付职工薪酬                               8,760,376.17      38,190,466.96

     应交税费                                  -68,748,565.57     79,345,926.21



33
青岛汉缆股份有限公司 2014 年半年度报告全文


        应付利息                                         0.00               0.00

        应付股利                                1,021,577.88       1,240,751.76

        其他应付款                             49,798,401.67      27,589,967.94

        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                           0.00               0.00

        其他流动负债                              916,666.66       1,842,045.47

 流动负债合计                                1,193,922,180.13    916,001,302.15

 非流动负债:

        长期借款                                         0.00               0.00

        应付债券                                         0.00               0.00

        长期应付款                                       0.00               0.00

        专项应付款                                       0.00               0.00

        预计负债                                         0.00               0.00

        递延所得税负债                          2,263,875.00          49,050.00

        其他非流动负债                                   0.00               0.00

 非流动负债合计                                 2,263,875.00          49,050.00

 负债合计                                    1,196,186,055.13    916,050,352.15

 所有者权益(或股东权益):

        实收资本(或股本)                   1,073,160,000.00   1,073,160,000.00

        资本公积                             1,223,824,924.84   1,223,824,924.84

        减:库存股

        专项储备

        盈余公积                              207,918,966.21     207,918,966.21

        一般风险准备

        未分配利润                           1,583,211,216.84   1,617,437,131.03

        外币报表折算差额

 归属于母公司所有者权益合计                  4,088,115,107.89   4,122,341,022.08

        少数股东权益                            3,717,745.58       3,391,343.58

 所有者权益(或股东权益)合计                4,091,832,853.47   4,125,732,365.66

 负债和所有者权益(或股东权益)
                                             5,288,018,908.60   5,041,782,717.81
 总计



34
青岛汉缆股份有限公司 2014 年半年度报告全文


法定代表人:张华凯                     主管会计工作负责人:徐洪威            会计机构负责人:曲庶


2、母公司资产负债表

编制单位:青岛汉缆股份有限公司
                                                                                             单位:元

                项目                           期末余额                    期初余额

 流动资产:

     货币资金                                         1,049,156,600.00            1,064,339,562.41

     交易性金融资产                                       326,061,500.00              192,222,925.00

     应收票据                                             173,275,708.89              111,743,631.32

     应收账款                                         1,154,402,545.20            1,079,439,274.30

     预付款项                                              69,629,877.58               69,754,666.89

     应收利息                                                       0.00

     应收股利                                              12,536,243.11               15,718,498.37

     其他应收款                                           476,557,656.26              635,256,019.13

     存货                                                 681,389,500.49              644,089,359.81

     一年内到期的非流动资产

     其他流动资产

 流动资产合计                                         3,943,009,631.53            3,812,563,937.23

 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                                         984,838,179.00              740,838,213.43

     投资性房地产                                          12,356,763.83               12,599,304.77

     固定资产                                             248,833,818.28              261,107,403.63

     在建工程                                               5,250,370.67                2,202,878.70

     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                                              97,415,551.64               98,533,716.44

     开发支出

     商誉



35
青岛汉缆股份有限公司 2014 年半年度报告全文


     长期待摊费用                                   6,950.00          17,375.00

     递延所得税资产                            14,104,911.17      14,184,911.17

     其他非流动资产

 非流动资产合计                              1,362,806,544.59   1,129,483,803.14

 资产总计                                    5,305,816,176.12   4,942,047,740.37

 流动负债:

     短期借款                                 300,000,000.00

     交易性金融负债

     应付票据

     应付账款                                 473,087,470.40     341,417,548.04

     预收款项                                 335,124,502.58     322,001,847.56

     应付职工薪酬                                -563,846.13      18,603,648.04

     应交税费                                  -27,659,751.46    124,591,786.67

     应付利息

     应付股利

     其他应付款                               291,796,485.00     109,626,590.92

     一年内到期的非流动负债

     其他流动负债                                 916,666.66       1,450,000.00

 流动负债合计                                1,372,701,527.05    917,691,421.23

 非流动负债:

     长期借款

     应付债券

     长期应付款

     专项应付款

     预计负债

     递延所得税负债                             2,263,875.00          49,050.00

     其他非流动负债

 非流动负债合计                                 2,263,875.00          49,050.00

 负债合计                                    1,374,965,402.05    917,740,471.23

 所有者权益(或股东权益):

     实收资本(或股本)                      1,073,160,000.00   1,073,160,000.00

     资本公积                                1,230,351,105.93   1,230,351,105.93

     减:库存股

     专项储备



36
青岛汉缆股份有限公司 2014 年半年度报告全文


        盈余公积                                          203,160,395.40              203,160,395.40

        一般风险准备

        未分配利润                                    1,424,179,272.74            1,517,635,767.81

        外币报表折算差额

 所有者权益(或股东权益)合计                         3,930,850,774.07            4,024,307,269.14

 负债和所有者权益(或股东权益)
                                                      5,305,816,176.12            4,942,047,740.37
 总计


法定代表人:张华凯                     主管会计工作负责人:徐洪威            会计机构负责人:曲庶


3、合并利润表

编制单位:青岛汉缆股份有限公司
                                                                                             单位:元

                   项目                        本期金额                    上期金额

 一、营业总收入                                       2,060,976,150.38            2,158,123,686.63

        其中:营业收入                                2,060,976,150.38            2,158,123,686.63

             利息收入

             已赚保费

             手续费及佣金收入

 二、营业总成本                                       1,927,388,137.80            2,023,526,422.00

        其中:营业成本                                1,757,291,853.34            1,833,072,220.29

             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                                 3,542,049.24                4,391,529.06

             销售费用                                      81,962,778.98              103,636,915.34

             管理费用                                      77,565,456.53               65,395,328.81

             财务费用                                       2,811,412.22                2,206,360.82

             资产减值损失                                   4,214,587.49               14,824,067.68

        加:公允价值变动收益(损失                         14,765,500.00               -1,396,400.00



37
青岛汉缆股份有限公司 2014 年半年度报告全文


 以“-”号填列)

             投资收益(损失以“-”
                                                        -28,057,584.43         -41,107,744.05
 号填列)

             其中:对联营企业和合
 营企业的投资收益

             汇兑收益(损失以“-”
 号填列)

 三、营业利润(亏损以“-”号填
                                                       120,295,928.15           92,093,120.58
 列)

        加:营业外收入                                   11,500,686.84          15,715,606.86

        减:营业外支出                                      53,318.38               61,879.36

             其中:非流动资产处置
 损失

 四、利润总额(亏损总额以“-”
                                                       131,743,296.61          107,746,848.08
 号填列)

        减:所得税费用                                   26,132,008.80          19,177,293.44

 五、净利润(净亏损以“-”号填
                                                        105,611,287.81          88,569,554.64
 列)

        其中:被合并方在合并前实现
                                                                                 1,782,846.07
 的净利润

        归属于母公司所有者的净利润                     105,284,885.81           87,379,355.20

        少数股东损益                                       326,402.00            1,190,199.44

 六、每股收益:                                   --                      --

        (一)基本每股收益                                        0.10                   0.08

        (二)稀释每股收益                                        0.10                   0.08

 七、其他综合收益

 八、综合收益总额                                       105,611,287.81          88,569,554.64

        归属于母公司所有者的综合收
                                                       105,284,885.81           87,379,355.20
 益总额

        归属于少数股东的综合收益总
                                                           326,402.00            1,190,199.44
 额


法定代表人:张华凯                     主管会计工作负责人:徐洪威        会计机构负责人:曲庶


4、母公司利润表

编制单位:青岛汉缆股份有限公司
                                                                                      单位:元


38
青岛汉缆股份有限公司 2014 年半年度报告全文


                 项目                          本期金额                    上期金额

 一、营业收入                                          1,907,519,667.43            1,981,151,562.95

        减:营业成本                                   1,741,602,906.71            1,755,469,961.23

            营业税金及附加                                   763,736.90                2,406,587.81

            销售费用                                      59,739,281.75               87,841,842.54

            管理费用                                      41,819,641.21               41,219,230.24

            财务费用                                       3,982,946.14                2,736,657.44

            资产减值损失                                   3,098,538.80               10,519,235.47

        加:公允价值变动收益(损失
                                                          14,765,500.00                -1,396,400.00
 以“-”号填列)

            投资收益(损失以“-”
                                                          -28,057,584.43              -41,107,744.05
 号填列)

            其中:对联营企业和合营
 企业的投资收益

 二、营业利润(亏损以“-”号填
                                                          43,220,531.49               38,453,904.17
 列)

        加:营业外收入                                    11,022,436.91               15,253,851.19

        减:营业外支出                                       129,080.89                   31,306.10

            其中:非流动资产处置损
 失

 三、利润总额(亏损总额以“-”
                                                          54,113,887.51               53,676,449.26
 号填列)

        减:所得税费用                                     8,059,582.58                9,497,811.62

 四、净利润(净亏损以“-”号填
                                                          46,054,304.93               44,178,637.64
 列)

 五、每股收益:                                   --                          --

        (一)基本每股收益                                           0.4                         0.4

        (二)稀释每股收益                                           0.4                         0.4

 六、其他综合收益

 七、综合收益总额                                         46,054,304.93               44,178,637.64


法定代表人:张华凯                     主管会计工作负责人:徐洪威            会计机构负责人:曲庶


5、合并现金流量表

编制单位:青岛汉缆股份有限公司
                                                                                             单位:元



39
青岛汉缆股份有限公司 2014 年半年度报告全文


                 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
                                                    2,116,969,412.09            1,822,026,165.00
 金

        客户存款和同业存放款项净增
 加额

        向中央银行借款净增加额

        向其他金融机构拆入资金净增
 加额

        收到原保险合同保费取得的现
 金

        收到再保险业务现金净额

        保户储金及投资款净增加额

        处置交易性金融资产净增加额

        收取利息、手续费及佣金的现
 金

        拆入资金净增加额

        回购业务资金净增加额

        收到的税费返还                                   12,620,154.28              24,327,739.95

        收到其他与经营活动有关的现
                                                         23,386,008.68              16,789,727.42
 金

 经营活动现金流入小计                               2,152,975,575.05            1,863,143,632.37

        购买商品、接受劳务支付的现
                                                    2,053,060,229.40            2,003,982,567.87
 金

        客户贷款及垫款净增加额

        存放中央银行和同业款项净增
 加额

        支付原保险合同赔付款项的现
 金

        支付利息、手续费及佣金的现
 金

        支付保单红利的现金

        支付给职工以及为职工支付的
                                                        116,245,486.10              82,341,529.35
 现金

        支付的各项税费                                  150,195,278.76              60,682,658.80

        支付其他与经营活动有关的现
                                                         50,156,130.32              66,257,115.20
 金


40
青岛汉缆股份有限公司 2014 年半年度报告全文


 经营活动现金流出小计                        2,369,657,124.58   2,213,263,871.22

 经营活动产生的现金流量净额                  -216,681,549.53    -350,120,238.85

 二、投资活动产生的现金流量:

      收回投资收到的现金

      取得投资收益所收到的现金

      处置固定资产、无形资产和其
 他长期资产收回的现金净额

      处置子公司及其他营业单位收
                                                                  13,833,200.00
 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                                    0.00     13,833,200.00

      购建固定资产、无形资产和其
                                               22,791,377.17      50,093,966.27
 他长期资产支付的现金

      投资支付的现金                            6,000,000.00

      质押贷款净增加额

      取得子公司及其他营业单位支
 付的现金净额

      支付其他与投资活动有关的现
 金

 投资活动现金流出小计                          28,791,377.17      50,093,966.27

 投资活动产生的现金流量净额                    -28,791,377.17     -36,260,766.27

 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                      300,000,000.00

      发行债券收到的现金

      收到其他与筹资活动有关的现
 金

 筹资活动现金流入小计                         300,000,000.00

      偿还债务支付的现金

      分配股利、利润或偿付利息支
                                              144,500,299.17     107,316,000.00
 付的现金

      其中:子公司支付给少数股东
 的股利、利润



41
青岛汉缆股份有限公司 2014 年半年度报告全文


        支付其他与筹资活动有关的现
 金

 筹资活动现金流出小计                                     144,500,299.17              107,316,000.00

 筹资活动产生的现金流量净额                               155,499,700.83          -107,316,000.00

 四、汇率变动对现金及现金等价物
                                                               86,310.55                    8,562.59
 的影响

 五、现金及现金等价物净增加额                             -89,886,915.32          -493,688,442.53

        加:期初现金及现金等价物余
                                                      1,267,948,450.53            1,307,379,347.62
 额

 六、期末现金及现金等价物余额                         1,178,061,535.21                813,690,905.09


法定代表人:张华凯                     主管会计工作负责人:徐洪威            会计机构负责人:曲庶


6、母公司现金流量表

编制单位:青岛汉缆股份有限公司
                                                                                             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
                                                      1,733,910,687.40            1,608,398,902.44
 金

        收到的税费返还                                     12,510,935.78               23,128,681.67

        收到其他与经营活动有关的现
                                                            5,388,881.70                8,729,880.93
 金

 经营活动现金流入小计                                 1,751,810,504.88            1,640,257,465.04

        购买商品、接受劳务支付的现
                                                      1,430,177,045.93            1,429,995,984.06
 金

        支付给职工以及为职工支付的
                                                           74,312,887.26               59,918,135.95
 现金

        支付的各项税费                                    119,126,142.27               48,824,165.32

        支付其他与经营活动有关的现
                                                           33,051,741.01              404,895,119.86
 金

 经营活动现金流出小计                                 1,656,667,816.47            1,943,633,405.19

 经营活动产生的现金流量净额                                95,142,688.41          -303,375,940.15

 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                            3,221,429.14



42
青岛汉缆股份有限公司 2014 年半年度报告全文


      处置固定资产、无形资产和其
 他长期资产收回的现金净额

      处置子公司及其他营业单位收
                                                                  13,833,200.00
 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                           3,221,429.14      13,833,200.00

      购建固定资产、无形资产和其
                                               19,046,780.79      31,594,826.54
 他长期资产支付的现金

      投资支付的现金                          250,000,000.00

      取得子公司及其他营业单位支
 付的现金净额

      支付其他与投资活动有关的现
 金

 投资活动现金流出小计                         269,046,780.79      31,594,826.54

 投资活动产生的现金流量净额                  -265,825,351.65      -17,761,626.54

 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                      300,000,000.00

      发行债券收到的现金

      收到其他与筹资活动有关的现
 金

 筹资活动现金流入小计                         300,000,000.00

      偿还债务支付的现金

      分配股利、利润或偿付利息支
                                              144,500,299.17     107,316,000.00
 付的现金

      支付其他与筹资活动有关的现
 金

 筹资活动现金流出小计                         144,500,299.17     107,316,000.00

 筹资活动产生的现金流量净额                   155,499,700.83    -107,316,000.00

 四、汇率变动对现金及现金等价物
                                                                        -873.20
 的影响

 五、现金及现金等价物净增加额                  -15,182,962.41   -428,454,439.89

      加:期初现金及现金等价物余
                                             1,064,339,562.41   1,123,397,731.42
 额

 六、期末现金及现金等价物余额                1,049,156,600.00    694,943,291.53




43
青岛汉缆股份有限公司 2014 年半年度报告全文


法定代表人:张华凯                       主管会计工作负责人:徐洪威                          会计机构负责人:曲庶


7、合并所有者权益变动表

编制单位:青岛汉缆股份有限公司
本期金额
                                                                                                           单位:元

                                                                 本期金额

                                                 归属于母公司所有者权益

                            实收                                                                          所有者
             项目                                                                              少数股
                                                                      一般   未分
                            资本     资本     减:库   专项   盈余                                        权益合
                                                                      风险   配利     其他     东权益
                            (或     公积     存股     储备   公积                                          计
                                                                      准备    润
                            股本)

                            1,073,   1,223,                   207,9          1,617,
                                                                                                3,391,3   4,125,73
 一、上年年末余额           160,0    824,9                    18,96          437,1
                                                                                                 43.58    2,365.66
                            00.00    24.84                     6.21          31.03

      加:会计政策变更

            前期差错更正

            其他

                            1,073,   1,223,                   207,9          1,617,
                                                                                                3,391,3   4,125,73
 二、本年年初余额           160,0    824,9                    18,96          437,1
                                                                                                 43.58    2,365.66
                            00.00    24.84                     6.21          31.03

                                                                             -34,22
 三、本期增减变动金额(减                                                                      326,402    -33,899,
                                                                             5,914.
 少以“-”号填列)                                                                                 .00    512.19
                                                                                19

                                                                             105,2
                                                                                               326,402    105,611,
 (一)净利润                                                                84,88
                                                                                                    .00    287.81
                                                                              5.81

 (二)其他综合收益

                                                                             105,2
                                                                                               326,402    105,611,
 上述(一)和(二)小计                                                      84,88
                                                                                                    .00    287.81
                                                                              5.81

 (三)所有者投入和减少资
 本

 1.所有者投入资本

 2.股份支付计入所有者权
 益的金额

 3.其他

 (四)利润分配                                                              -139,5                       -139,510


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青岛汉缆股份有限公司 2014 年半年度报告全文


                                                                                10,80                      ,800.00
                                                                                 0.00

 1.提取盈余公积

 2.提取一般风险准备

                                                                                -139,5
 3.对所有者(或股东)的                                                                                  -139,510
                                                                                10,80
 分配                                                                                                      ,800.00
                                                                                 0.00

 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

                               1,073,   1,223,                   207,9          1,583,
                                                                                                3,717,7   4,091,83
 四、本期期末余额              160,0    824,9                    18,96          211,2
                                                                                                 45.58    2,853.47
                               00.00    24.84                     6.21          16.84

上年金额
                                                                                                           单位:元

                                                                    上年金额

                                                    归属于母公司所有者权益

                               实收                                                                       所有者
             项目                                                        一般   未分            少数股
                               资本     资本     减:库   专项   盈余                                     权益合
                                                                         风险   配利     其他   东权益
                               (或     公积     存股     储备   公积                                       计
                                                                         准备    润
                               股本)

                               715,4    1,612,                   173,0          1,343,
                                                                                                18,019,   3,862,88
 一、上年年末余额              40,00    986,3                    18,59          423,3
                                                                                                137.19    7,468.03
                                0.00    79.34                     1.18          60.32

        加:同一控制下企业合
 并产生的追溯调整

        加:会计政策变更

            前期差错更正



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青岛汉缆股份有限公司 2014 年半年度报告全文


            其他

                            715,4   1,612,   173,0    1,343,
                                                               18,019,    3,862,88
 二、本年年初余额           40,00   986,3    18,59    423,3
                                                                137.19    7,468.03
                             0.00   79.34     1.18    60.32

                            357,7   -389,1   34,90    274,0
 三、本期增减变动金额(减                                      -14,627,   262,844,
                            20,00   61,45    0,375.   13,77
 少以“-”号填列)                                             793.61     897.63
                             0.00    4.50       03     0.71

                                                      433,8
                                                               1,839,6    435,669,
 (一)净利润                                         30,14
                                                                 38.98     784.72
                                                       5.74

 (二)其他综合收益

                                                      433,8
                                                               1,839,6    435,669,
 上述(一)和(二)小计                               30,14
                                                                 38.98     784.72
                                                       5.74

                                    -31,44
 (三)所有者投入和减少资                                      -16,467,   -47,908,
                                    1,454.
 本                                                             432.59     887.09
                                       50

                                                               -16,467,   -16,467,
 1.所有者投入资本
                                                                432.59     432.59

 2.股份支付计入所有者权
 益的金额

                                    -31,44
                                                                          -31,441,
 3.其他                            1,454.
                                                                           454.50
                                       50

                                             34,90    -159,8
                                                                          -124,916
 (四)利润分配                              0,375.   16,37
                                                                           ,000.00
                                                03     5.03

                                             34,90    -34,90
 1.提取盈余公积                             0,375.   0,375.
                                                03       03

                                                      -107,3
                                                                          -107,316
 2.提取一般风险准备                                  16,00
                                                                           ,000.00
                                                       0.00

                                                      -17,60
 3.对所有者(或股东)的                                                  -17,600,
                                                      0,000.
 分配                                                                      000.00
                                                         00

 4.其他

                            357,7   -357,7
 (五)所有者权益内部结转   20,00   20,00
                             0.00    0.00

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青岛汉缆股份有限公司 2014 年半年度报告全文


                              357,7     -357,7
 1.资本公积转增资本(或
                              20,00      20,00
 股本)
                               0.00       0.00

 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

                              1,073,    1,223,                    207,9           1,617,
                                                                                                       3,391,3   4,125,73
 四、本期期末余额             160,0      824,9                    18,96           437,1
                                                                                                        43.58    2,365.66
                              00.00      24.84                     6.21           31.03


法定代表人:张华凯                          主管会计工作负责人:徐洪威                              会计机构负责人:曲庶


8、母公司所有者权益变动表

编制单位:青岛汉缆股份有限公司
本期金额
                                                                                                                  单位:元

                                                                      本期金额

                                实收资                                                                           所有者
              项目                          资本公     减:库存   专项储   盈余公          一般风     未分配
                               本(或股                                                                          权益合
                                                 积      股         备       积            险准备      利润
                                 本)                                                                              计

                               1,073,16     1,230,35                       203,160,                   1,517,63   4,024,30
 一、上年年末余额
                               0,000.00     1,105.93                         395.40                   5,767.81   7,269.14

     加:会计政策变更

           前期差错更正

           其他

                               1,073,16     1,230,35                       203,160,                   1,517,63   4,024,30
 二、本年年初余额
                               0,000.00     1,105.93                         395.40                   5,767.81   7,269.14

 三、本期增减变动金额(减少                                                                           -93,456,   -93,456,
 以“-”号填列)                                                                                      495.07     495.07

                                                                                                      46,054,3   46,054,3
 (一)净利润
                                                                                                        04.93      04.93

 (二)其他综合收益



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青岛汉缆股份有限公司 2014 年半年度报告全文


                                                                                            46,054,3   46,054,3
 上述(一)和(二)小计
                                                                                              04.93      04.93

 (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

                                                                                            -139,510   -139,510
 (四)利润分配
                                                                                             ,800.00    ,800.00

 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                                                                  -139,510   -139,510
 配                                                                                          ,800.00    ,800.00

 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

                              1,073,16   1,230,35                       203,160,            1,424,17   3,930,85
 四、本期期末余额
                              0,000.00   1,105.93                        395.40             9,272.74   0,774.07

上年金额
                                                                                                        单位:元

                                                                  上年金额

                              实收资                                                                   所有者
              项目                       资本公     减:库存   专项储   盈余公     一般风   未分配
                              本(或股                                                                 权益合
                                             积       股         备       积       险准备    利润
                               本)                                                                      计

                              715,440,   1,588,07                       168,471,            1,312,75   3,784,73
 一、上年年末余额
                                000.00   1,105.93                        824.50             4,629.69   7,560.12

        加:会计政策变更

           前期差错更正

48
青岛汉缆股份有限公司 2014 年半年度报告全文


           其他

                              715,440,   1,588,07   168,471,   1,312,75   3,784,73
 二、本年年初余额
                               000.00    1,105.93    824.50    4,629.69   7,560.12

 三、本期增减变动金额(减少   357,720,   -357,720   34,688,5   204,881,   239,569,
 以“-”号填列)              000.00     ,000.00     70.90     138.12     709.02

                                                               346,885,   346,885,
 (一)净利润
                                                                709.02     709.02

 (二)其他综合收益

                                                               346,885,   346,885,
 上述(一)和(二)小计
                                                                709.02     709.02

 (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

                                                    34,688,5   -142,004   -107,316
 (四)利润分配
                                                      70.90     ,570.90    ,000.00

                                                    34,688,5   -34,688,
 1.提取盈余公积
                                                      70.90     570.90

                                                               -107,316   -107,316
 2.提取一般风险准备
                                                                ,000.00    ,000.00

 3.对所有者(或股东)的分
 配

 4.其他

                              357,720,   -357,720
 (五)所有者权益内部结转
                               000.00     ,000.00

 1.资本公积转增资本(或股    357,720,   -357,720
 本)                          000.00     ,000.00

 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

 四、本期期末余额             1,073,16   1,230,35   203,160,   1,517,63   4,024,30


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青岛汉缆股份有限公司 2014 年半年度报告全文


                              0,000.00   1,105.93                     395.40     5,767.81   7,269.14


法定代表人:张华凯                       主管会计工作负责人:徐洪威            会计机构负责人:曲庶


三、公司基本情况

    青岛汉缆股份有限公司(以下简称“本公司”或“公司”)是由青岛汉河实业股份有限公司(现更名为
青岛汉河集团股份有限公司,以下简称“汉河集团”)等四名股东共同作为发起人,于2007年12月以青岛
汉缆集团有限公司整体变更的方式设立的股份有限公司,公司成立时注册资本为42,000万元。经中国证券
监督管理委员会证监许可[2010]1398号文件批准,公司于2010年10月27日向社会公开发行人民币普通股
5,000万股,并于2010年11月9日在深圳证券交易所挂牌交易,发行后注册资本变更为47,000万元。
    根据公司2010年度股东大会决议,公司以截止2010年12月31日总股本47,000万股为基数,以资本公积
向股权登记日登记在册的全体股东每10股转增5股,增加注册资本23,500万元。
    2012年5月4日,根据公司2011年第三次临时股东大会决议,并经中国证券监督管理委员会证监许可
[2012]530号《关于核准青岛汉缆股份有限公司向常州高新技术产业开发区常能电器有限公司等发行股份
购买资产的批复》的核准,公司向特定对象非公开发行人民币普通股1,044万股,每股面值为1元,增加注
册资本1,044万元。
    根据公司2012年度股东大会决议,公司以截止2012年12月31日总股本71,544万股为基数,以资本公积
向股权登记日登记在册的全体股东每10股转增5股,增加注册资本35,772万元。公司目前注册资本为
107,316万元。
    公司营业执照注册号:370200018080836-A;公司住所:青岛市崂山区九水东路628号;法定代表人:
张华凯。



四、公司主要会计政策、会计估计和前期差错

1、财务报表的编制基础

公司以持续经营为前提,根据实际发生的交易和事项,按照《企业会计准则——基本准则》和其他各项会
计准则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)的规定进行确认和计量,在此基础上编制财务报表。



2、遵循企业会计准则的声明

    公司财务报表的编制符合企业会计准则的要求,采纳的会计政策和会计估计符合本公司的实际情况,
真实、完整地反映了本公司的财务状况、经营成果和现金流量等有关信息。本公司董事会全体成员和本公
司管理层愿就本财务报表的合法性、公允性和完整性承担个别及连带的法律责任。



3、会计期间

公司的会计期间采用公历制,即自公历1月1日至12月31日为一个会计年度。



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青岛汉缆股份有限公司 2014 年半年度报告全文


4、记账本位币

公司以人民币为记账本位币。

5、同一控制下和非同一控制下企业合并的会计处理方法

(1)同一控制下企业合并

    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。本公司发生同一控制下
企业合并的,采用权益结合法进行会计处理。合并方在企业合并中取得的资产和负债,应当按照合并日在
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,应当调整资本公积;资本公积不足冲减的,调整留存收益。
    同一控制下的企业合并中,被合并方采用的会计政策与合并方不一致的,合并方在合并日应当按照本
企业会计政策对被合并方的财务报表相关项目进行调整,在此基础上按照本准则规定确认。合并方为进行
企业合并发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费用等,
应当于发生时计入当期损益。为企业合并发行的债券或承担其他债务支付的手续费、佣金等,应当计入所
发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用,应当抵减
权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。
    企业合并形成母子公司关系的,母公司应当编制合并日的合并资产负债表、合并利润表和合并现金流
量表。合并资产负债表中被合并方的各项资产、负债,应当按其账面价值计量。因被合并方采用的会计政
策与合并方不一致,按照本准则规定进行调整的,应当以调整后的账面价值计量。合并利润表应当包括参
与合并各方自合并当期期初至合并日所发生的收入、费用和利润。被合并方在合并前实现的净利润,应当
在合并利润表中单列项目反映。合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流
量。



(2)非同一控制下的企业合并

    参与合并的企业在合并前后均不受同一方或相同的多方最终控制或虽控制但为暂时性的,为非同一控
制下的企业合并。本公司发生非同一控制下的企业合并的,采用购买法进行会计处理。购买方区别下列情
况确定合并成本:(1)一次交换交易实现的企业合并,合并成本为购买方在购买日为取得对被购买方的控
制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。(2)通过多次交换交易分步实
现的企业合并,合并成本为每一单项交易成本之和。(3)购买方为进行企业合并发生的各项直接相关费用
也应当计入企业合并成本。(4)在合并合同或协议中对可能影响合并成本的未来 事项作出约定的,购买日
如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,购买方应当将其计入合并成
本。
    购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量,公允价值与
其账面价值的差额,计入当期损益。
    购买方在购买日应当对合并成本进行分配,按照规定确认所取得的被购买方各项可辨认资产、负债及
或有负债。(1)购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差 额,确认为
商誉。(2)购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,则对取得的
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;经复核后合并成本
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。企业合并形成母子公

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青岛汉缆股份有限公司 2014 年半年度报告全文


司关系的,母公司设置备查簿,记录企业合并中取得的子公司各项可辨认资产、负债及或有负债等在购买
日的公允价值。编制合并财务报表时,应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值
为基础对子公司的财务报表进行调整,按照本公司制定的“合并财务报表”会计政策执行。

6、分步处置股权至丧失控制权相关的具体会计政策

(1)“一揽子交易”的判断原则

(2)“一揽子交易”的会计处理方法

(3)非“一揽子交易”的会计处理方法

7、合并财务报表的编制方法

(1)合并财务报表的编制方法

  本公司对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,并能据以从其经营活动中获取利益的权力。被控制的被投资单位为本公司的子公司。母
公司直接或通过子公司间接拥有被投资单位半数以上的表决权,表明母公司能够控制被投资单位,将该
被投资单位认定为子公司,纳入合并财务报表的合并范围;母公司拥有被投资单位半数或以下的表决权,
满足下列条件之一的,视为母公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务
报表的合并范围:(1)通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权;
(2)根据公司章程或协议,有权决定被投资单位的财务和经营政策;(3)有权任免被投资单位的董事会或
类似机构的多数成员;(4)在被投资单位的董事会或类似机构占多数表决权。有证据表明母公司不能控
制被投资单位,不纳入合并财务报表的合并范围。
      合并财务报表系以本公司和列入合并范围内的子公司的个别财务报表为基础,经按照权益法调整了
对子公司的长期股权投资、且抵销了母公司与子公司、子公司与子公司之间发生的内部交易的影响后编制
而成。子公司所有者权益中不属于母公司的份额,作为少数股东权益,在合并资产负债表中所有者权益项
目下以“少数股东权益”项目列示。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。少数股东所占的权益和损益,以单独项目列示于合并财务报表内。
    对于因非同一控制企业合并形成的子公司,合并成本大于合并中取得的子公司可辨认净资产公允价值
份额的差额,不调整投资成本,在合并财务报表中列作商誉。
    对于报告期内增加的子公司,若属于同一控制下企业合并的,调整合并资产负债表的期初数,并将该
子公司当期期初至报告期末的收入、费用、利润纳入合并利润表,及同期的现金流量纳入合并现金流量表;
若属于非同一控制下的企业合并的,则不调整合并资产负债表的期初数,并将该子公司购买日至报告期末
的收入、费用、利润纳入合并利润表,及同期的现金流量纳入合并现金流量表。对于报告期内处置的子公
司,不论属于同一控制抑或非同一控制企业合并,均不调整合并资产负债表的期初数,并将该子公司期初
至处置日收入、费用、利润纳入合并利润表,及同期的现金流量纳入合并现金流量表。
    如果子公司执行的会计政策与本公司不一致,编制合并财务报表时已按照本公司的会计政策对子公司
财务报表进行了相应的调整;对非同一控制下企业合并取得的子公司,已按照购买日该子公司可辨认的资
产、负债及或有负债的公允价值对子公司财务报表进行了相应的调整。在编制合并财务报表时,本公司与
子公司及子公司相互之间的所有交易、往来余额、损益均予以抵销。
    少数股东权益包括子公司合并当日少数股东按股权比例拥有的权益金额以及自合并日起少数股东所
占的权益变动额。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的
份额时,如果子公司章程或协议规定少数股东有义务承担,并且少数股东有能力予以弥补的,该超额亏损

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青岛汉缆股份有限公司 2014 年半年度报告全文


冲减该少数股东权益。否则该超额亏损均冲减母公司所有者权益,该子公司在以后期间实现的利润,在弥
补了由母公司所有者权益所承担的属于少数股东损失之前,全部归属于母公司所有者权益。



(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法

8、现金及现金等价物的确定标准

本公司的现金是指库存现金以及随时用于支付的存款;现金等价物是指持有的期限短(一般是指从购买日
起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。

9、外币业务和外币报表折算

(1)外币业务

    初始确认
    本公司外币交易业务均按交易发生日的即期汇率折算为记账本位币。
    资产负债表日折算
    在资产负债表日,按照下列规定对外币货币性项目和外币非货币性项目进行处理:外币货币性项目,
采用资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或前一资产负债表日即期汇率不
同而产生的汇兑差额,计入当期损益;以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇
率折算,不改变其记账本位币金额;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;在资本化期间内,外币专门借款本金及利息的汇兑差额,予以资本化,计入符合资本化条
件的资产的成本。

(2)外币财务报表的折算

本公司对境外经营的财务报表进行折算时,遵循下列规定:资产负债表中的资产和负债项目,采用 资产
负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折
算;利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折
算差额,在资产负债表中所有者权益项目下单独列示。比较财务报表的折算比照上述规定处理。

10、金融工具

     金融工具的确认
     本公司成为金融工具合同的一方时,确认一项金融资产或金融负债。

    金融资产减值准备的计提
    本公司在期末对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行
检查,有客观证据表明该金融资产发生减值的,确认减值损失,计提减值准备。本公司确定金融资产发生
减值的客观证据包括下列各项:发行方或债务人发生严重财务困难;债务人违反了合同条款,如偿付利息
或本金发生违约或逾期等;债权人出于经济或法律等方面因素的考虑,对发生财务困难的债务人作出让步;
债务人很可能倒闭或进行其他财务重组;因发行方发生重大财务困难,该金融资产无法在活跃市场继续交
易;无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价

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青岛汉缆股份有限公司 2014 年半年度报告全文


后发现,该组金融资产自初始确认以来的预计未来现金流量确已减少且可计量,如该组金融资产的债务人
支付能力逐步恶化,或债务人所在国家或地区失业率提高、担保物在其所在地区的价格明显下降、所处行
业不景气等;债务人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可
能无法收回投资成本;权益工具投资的公允价值发生严重或非暂时性下跌;其他表明金融资产发生减值的
客观证据。
    金融资产减值损失的计量方法
    持有至到期投资、贷款和应收款项减值损失的计量持有至到期投资、贷款和应收款项(以摊余成本后
续计量的金融资产)的减值准备,按该金融资产预计未来现金流量现值低于其账面价值的差额计提,计入
当期损益;本公司对单项金额重大的金融资产单独进行减值测试,对单项金额不重大的金融资产,单独或
包括在具有类似信用风险特征的金融资产组合中进行减值测试。单独测试未发生减值的金融资产,无论单
项金额重大与否,仍将包括在具有类似信用风险特征的金融资产组合中再进行减值测试。已单独确认减值
损失的金融资产,不包括在具有类似信用风险特征的金融资产组合中进行减值测试。本公司对以摊余成本
计量的金融资产确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,且客观上与确认该损
失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。
    可供出售金融资产的公允价值发生非暂时性下跌时,即使该金融资产没有终止确认,原直接计入资本
公积的因公允价值下降形成的累计损失,亦予以转出,计入当期损益。在活跃市场中没有报价且其公允价
值不能可靠计量的可供出售权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融
资产发生减值时,本公司将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收
益率对未来现金流量折现确定的现值之间的差额,确认为减值损失,计入当期损益。对可供出售债务工具
确认资产减值损失后,如有客观证据表明该金融资产价值已经恢复,且客观上与确认损失后发生的事项有
关,原确认的减值损失予以转回,计入当期损益。可供出售权益工具投资发生的减值损失,不得通过损益
转回。同时,在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资或与该权益工具挂钩并须
通过交付该权益工具结算的衍生金融资产发生的减值损失,不予转回。
      金融负债的分类和计量
    本公司将持有的金融负债分为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。金
融负债在初始确认时以公允价值计量,对于以公允价值计量且其变动计入当期损益的金融负债,相关交易
费用直接计入当期损益;对于其他金融负债,相关交易费用计入初始确认金额。
    金融负债的后续计量方法: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,采用公允价值进行后续计量,公允价值变动
形成的利得或损失,计入当期损益。其他金融负债采用实际利率法,按摊余成本进行后续计量。
    金融工具公允价值的确定方法
    如果该金融工具存在活跃市场,则采用活跃市场中的报价确定其公允价值;如果该金融工具不存在活
跃市场,则采用估值技术确定其公允价值。
    金融资产转移确认依据和计量
    本公司在已将金融资产所有权上几乎所有的风险和报酬转移给转入方时终止对该项金融资产的确认。
本公司在金融资产整体转移满足终止确认条件的,将下列两项的差额计入当期损益:所转移金融资产的账
面价值;因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为
可供出售金融资产的情形)之和。本公司的金融资产部分转移满足终止确认条件的,将所转移金融资产整
体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两
项金额的差额计入当期损益:终止确认部分的账面价值;终止确认部分的对价,与原直接计入所有者权益
的公允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之
和。




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青岛汉缆股份有限公司 2014 年半年度报告全文


(1)金融工具的分类

本公司将持有的金融资产划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷
款和应收款项、可供出售金融资产。金融资产在初始确认时以公允价值计量。




(2)金融工具的确认依据和计量方法

本公司成为金融工具合同的一方时,确认一项金融资产或金融负债。金融资产在初始确认时以公允价值计
量。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用直接计入当期损益;对于其他
类别的金融资产,相关交易费用计入初始确认金额。金融资产的后续计量: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,
采用公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益;持有至到期投资采用实际
利率法,按摊余成本进行后续计量,终止确认、减值以及摊销形成的利得或损失,计入当期损益;贷款和
应收款项采用实际利率法,按摊余成本进行后续计量,终止确认、减值以及摊销形成的利得或损失,计入
当期损益;可供出售金融资产采用公允价值进行后续计量,公允价值变动计入资本公积,在该可供出售金
融资产发生减值或终止确认时转出,计入当期损益,可供出售金融资产持有期间实现的利息或现金股利计
入当期损益。

(3)金融资产转移的确认依据和计量方法

本公司在已将金融资产所有权上几乎所有的风险和报酬转移给转入方时终止对该项金融资产的确认。本公
司在金融资产整体转移满足终止确认条件的,将下列两项的差额计入当期损益:所转移金融资产的账面价
值;因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供
出售金融资产的情形)之和。本公司的金融资产部分转移满足终止确认条件的,将所转移金融资产整体的
账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金
额的差额计入当期损益:终止确认部分的账面价值;终止确认部分的对价,与原直接计入所有者权益的公
允价值变动累计额中对应终止确认部分的金额(涉及转移的金融资产为可供出售金融资产的情形)之和。

(4)金融负债终止确认条件

(5)金融资产和金融负债公允价值的确定方法

(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

各类可供出售金融资产减值的各项认定标准




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青岛汉缆股份有限公司 2014 年半年度报告全文


(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

11、应收款项坏账准备的确认标准和计提方法

(1)单项金额重大的应收款项坏账准备


                                                               单项金额重大的判断依据或金额标准:本公司将期末单
                                                               项金额占期末应收帐款余额 5%以上、占期末其他应收
                                                               款余额 10%以上的款项确定为单项金额重大的应收款
                                                               项。单项金额重大并单项计提坏账准备的计提方法:对
 单项金额重大的判断依据或金额标准
                                                               于单项金额重大的应收款项,单独进行减值测试。有客
                                                               观证据表明其发生了减值的,根据其未来现金流量现值
                                                               低于其账面价值的差额,确认减值损失,并据此计提相
                                                               应的坏账准备。


(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
            组合名称                                                            确定组合的依据
                                       计提方法

 账龄分析法                   账龄分析法                  账龄组合

 关联方组合                   其他方法                    不计提坏账准备

组合中,采用账龄分析法计提坏账准备的
√ 适用 □ 不适用

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

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

 1-2 年                                                    10.00%                                      10.00%

 2-3 年                                                    50.00%                                      50.00%

 3 年以上                                                 100.00%                                      100.00%

组合中,采用余额百分比法计提坏账准备的
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的
□ 适用 √ 不适用


(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
 单项计提坏账准备的理由                  了减值的应收款项,按账龄分析法计提的坏账准备不能反映实际情况,本公
                                         司单独进行减值测试.

                                         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,并据此计
 坏账准备的计提方法
                                         提相应的坏账准备



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12、存货

(1)存货的分类

    公司存货包括生产经营过程中为销售或耗用而持有的原材料、在产品、产成品、包装物、低值易耗品、
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

     存货发出时,采用加权平均法确定其实际成本。公司低值易耗品领用时采用一次摊销法进行摊销计价。



(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

    资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货高于可变现净值的差额计提存货
跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和相关
税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的估计
售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资产负
债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,并
与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。以前减记存货价值的影响因素已
经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。
对于数量较多、单价较低的存货资产负债表日,存货采用成本与可变现净值孰低计量,按照单个存货高于
可变现净值的差额计提存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价
减去估计的销售费用和相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程
中以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额
确定其可变现净值;资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,
分别确定其可变现净值,并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。以前
减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,
转回的金额计入当期损益。对于数量较多、单价较低的存货,按存货类别计提存货跌价准备。存货可变现
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。
    ,按存货类别计提存货跌价准备。存货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。

(4)存货的盘存制度

盘存制度:永续盘存制

公司存货的盘存方法采用永续盘存制

(5)低值易耗品和包装物的摊销方法

低值易耗品


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摊销方法:一次摊销法

低值易耗品领用时采用一次摊销法进行摊销。
包装物
摊销方法:一次摊销法


13、长期股权投资

(1)投资成本的确定

     长期股权投资的投资成本按取得方式不同分别采用如下方式进行计量; 同一控制下的企业合并,公司以支付现金、转
让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的
投资成本。长期股权投资投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;
资本公积(资本溢价)不足冲减的,调整留存收益。同一控制下的企业合并,公司以发行权益性证券作为合并对价的,在合并
日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。按照发行股份的面值总额作为股本,长期股
权投资投资成本与所发行股份面值总额之间的差额,调整资本公积;资本公积(资本溢价)不足冲减的,调整留存收益。 通
过非同一控制下的企业合并取得的长期股权投资,按照确定的合并成本作为长期股权投资的投资成本。合并成本为在购买日
为取得对被购买方的控制权而付出的资产、发生或承担的负债、发行的权益性证券的公允价值以及为进行企业合并发生的各
项直接费用之和。合并成本大于享有被购买单位可辨认净资产公允价值份额的差额,在合并财务报表中确认为商誉;合并成
本小于享有被购买单位可辨认净资产公允价值份额的差额,计入当期损益。    以支付现金取得的长期股权投资,按照实际
支付的购买价款作为投资成本。投资成本包括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。 以发行权益性
证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本。 投资者投入的长期股权投资,按照投资合同或
协议约定的价值作为投资成本,但合同或协议约定价值不公允的除外。 通过非货币资产交换取得的长期股权投资,该项交
换具有商业实质的且换入资产、换出资产的公允价值能够可靠地计量的,按换出资产的公允价值作为换入的长期股权投资的
投资成本;否则,按换出资产的账面价值和应支付的相关税费作为换入的长期股权投资的投资成本。 通过债务重组取得的
长期股权投资,其投资成本按抵偿债务的长期股权投资的公允价值确认。公司取得长期股权投资,实际支付的价款或对价中
包含的已宣告但尚未发放的现金股利或利润,作为应收项目处理。


(2)后续计量及损益确认

公司对于能够实施控制的,以及不具有共同控制或重大影响、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;公司对于共同控制的合营企业以及具有重大影响的联营企业则采用权益法核算。


(3)确定对被投资单位具有共同控制、重大影响的依据

共同控制,是指按照合同约定对某项经济活动所共有的控制。公司与其他方对被投资单位实施共同控制的,被投资单位为其
合营企业。存在以下情况之一时,确定存在共同控制:(1)任何一个合营方均不能单独控制合营企业的生产经营活动。   (2)
涉及合营企业基本经营活动的决策需要各合营方一致同意。   (3)各合营方可能通过合同或协议的形式任命其中的一个合营
方对合营企业的日常活动进行管理,但其必须在各合营方已经一致同意的财务和经营政策范围内行使管理权。 重大影响是
指公司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。公司
能够对被投资企业施加重大影响的,被投资企业为其联营企业。公司直接或通过子公司间接拥有被投资单位 20%以上但低
于 50%的表决权股份时,对被投资单位具有重大影响,除非有确凿的证据表明该种情况之下不能参与被投资单位的生产经
营决策,不形成重大影响。公司拥有被投资单位有表决权股份的比例低于 20%的,对被投资单位不具有重大影响。但如果
同时具备下列情况之一的,表明公司对被投资单位具有重大影响: (1)在被投资单位的董事会或类似权力机构中派有代表,
并享有相应的实质性的参与决策权,公司可以通过该代表参与被投资单位经营政策的制定,达到对被投资单位施加重大影响。


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青岛汉缆股份有限公司 2014 年半年度报告全文


(2)参与被投资单位的政策制定过程,包括股利分配政策等的制定。   (3)与被投资单位之间发生重要交易。   (4)向被投资单
位派出管理人员。(5)向被投资单位提供关键技术资料。在确定能否对被投资单位施加重大影响时,一方面考虑公司直接或
间接持有被投资单位的表决权股份,同时考虑公司及相关方持有的现行可执行潜在表决权在假定转换为对被投资单位的股权
后产生的影响(如被投资单位发行的现行可转换的认股权证、股票期权及可转换公司债券等),如果其在转换为对被投资单位
的股权后,能够增加投资企业的表决权比例或是降低被投资单位其他投资者的表决权比例,从而使得公司能够参与被投资单
位的财务和经营决策的,认为公司对被投资单位具有重大影响。


(4)减值测试方法及减值准备计提方法

资产负债表日,若对子公司长期股权投资、对合营企业长期股权投资、对联营企业长期股权投资存在减值迹象,估计其可收
回金额,可收回金额低于账面价值的确认减值损失计入当期损益,同时计提长期股权投资减值准备。其他股权投资发生减值
时,按类似的金融资产的市场收益率对未来现金流量确定的现值与投资的账面价值之间的差额确认为减值损失,计入当期损
益。同时计提长期股权投资减值准备。上述长期股权投资减值准备在以后期间均不予转回,当该项投资出售时予以转回。


14、投资性房地产

    本公司的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,主要包括:已出租
的土地使用权;持有并准备增值后转让的土地使用权;已出租的建筑物。本公司的投资性房地产满足以下
条件,予以确认:(1)与该投资性房地产有关的经济利益很可能流入企业;(2)该投资性房地产的成本能够
可靠地计量。
    本公司投资性房地产初始计量按照成本进行初始计量:(1)外购投资性房地产的成本,包括购买价款、
相关税费和可直接归属于该资产的其他支出;(2)自行建造投资性房地产的成本,由建造该项资产达到预
定可使用状态前所发生的必要支出构成;(3)以其他方式取得的投资性房地产的成本,按照相关会计准则
的规定确定。
    本公司投资性房地产的后续计量采用成本模式计量。采用成本模式计量的投资性房地产,采用与固定
资产和无形资产相同的方法计提折旧或进行摊销。本公司期末对采用成本模式计量的投资性房地产按其成
本与可收回金额孰低计价,可收回金额低于成本的,按两者的差额计提减值准备。减值准备一经计提,不
予转回。



15、固定资产

(1)固定资产确认条件

本公司的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。在同时
满足下列条件的,确认为固定资产:与该固定资产有关的经济利益很可能流入企业;该固定资产的成本能够可靠计量。


(2)融资租入固定资产的认定依据、计价方法

融资租赁租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额的现值两者中较低者,作为入账价值。承租人
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手续费、律师费、差旅费、印花税等初始直接费用,计入租
入资产价值。承租人采用与自有固定资产相一致的折旧政策计提租赁资产折旧。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时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。



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(3)各类固定资产的折旧方法

固定资产采用直线法计提折旧,并按各类固定资产原值和估计的使用年限扣除残值(原值的5%),确定其
折旧率。
            类别                  折旧年限(年)             残值率                        年折旧率

 房屋及建筑物                20                                       5.00%   4.75

 机器设备                    5-10                                     5.00%   9.50-19.00

 电子设备                    5-10                                     5.00%   9.50-19.00

 运输设备                    5-10                                     5.00%   9.50-19.00


(4)固定资产的减值测试方法、减值准备计提方法

固定资产减值准备的计提按照资产减值核算方法处理。固定资产减值损失一经确认在以后会计期间不再转
回,当该项资产处置时予以转出。



(5)其他说明

16、在建工程

(1)在建工程的类别

在建工程是指正在施工中尚未完工或虽已完工但尚未达到预定可使用状态的工程。


(2)在建工程结转为固定资产的标准和时点

在建工程按实际发生的支出确定其工程成本。所建造的固定资产已达到预定可使用状态,但尚未办理竣工决算的,自达到预
定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,待办理了竣工决算手续后再
作调整。


(3)在建工程的减值测试方法、减值准备计提方法

在建工程按实际发生的支出确定其工程成本。所建造的固定资产已达到预定可使用状态,但尚未办理竣工
决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固
定资产,待办理了竣工决算手续后再作调整。

17、借款费用

(1)借款费用资本化的确认原则

    本公司的借款费用是指因借款而发生的借款利息、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。发生的借款费用,如可直接归属于需要经过相当长时间的购建或者生产活动才能达到预
定可使用或者可销售状态的资产(包括固定资产和需要经过相当长时间的购建或者生产活动才能达到可使


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青岛汉缆股份有限公司 2014 年半年度报告全文


用或可销售状态的存货、投资性房地产等)的购建或者生产的,予以资本化,计入相关资产成本;其他借
款费用,在发生时根据其发生额确认为费用,计入当期损益。

(2)借款费用资本化期间

借款费用同时满足下列条件的,才能开始资本化:(1)资产支出已经发生,资产支出包括为购建或生产符
合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;(2) 借款费用已
经发生; (3)为使资产达到预定可使用或者销售状态所必要的购建或生产活动已经开始。为购建或者生产
符合资本化条件的资产而借入专门借款的,以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确定专门借款应予资本化的金额。

(3)暂停资本化期间

    符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,暂停
借款费用的资本化。在中断期间发生的借款费用,计入当期损益。购建或生产符合资本化条件的资产达到
预定可使用或销售状态之后所发生的借款费用,计入当期损益。



(4)借款费用资本化金额的计算方法

购建或者生产符合资本化条件的资产而占用的一般借款所发生的借款费用,根据累计资产支出超过专门借
款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金
额。资本化率根据一般借款加权平均利率计算确认。

18、生物资产

19、油气资产

20、无形资产

(1)无形资产的计价方法

    无形资产按照成本进行初始计量。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公司且
其成本能可靠地计量,则计入无形资产成本。除此以外的其他无形项目的支出,在发生时计入当期损益。
购入或以支付土地出让金方式取得的土地使用权,作为无形资产核算;购入房屋建筑物时,如果成本可以
在建筑物和土地使用权之间进行分配,则将土地使用权应分摊的金额计入无形资产,建筑物应分摊的金额
计入固定资产;如果成本难以在建筑物和土地使用权之间合理分配的,则全部作为固定资产核算。



(2)使用寿命有限的无形资产的使用寿命估计情况

无形资产自可供使用时起,对使用寿命有限的无形资产按预计的使用寿命以及与该无形资产相关的经济利
益的预期实现方式,采用直线法分期平均摊销。对于使用寿命不确定的无形资产不进行摊销,但在每个会
计期间对该无形资产的使用寿命进行复核,当有证据表明该无形资产的使用寿命是有限的,则估计其使用
寿命并在预计的使用寿命内采用直线法分期平均摊销。

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青岛汉缆股份有限公司 2014 年半年度报告全文


          项目                  预计使用寿命                      依据


(3)使用寿命不确定的无形资产的判断依据

(4)无形资产减值准备的计提

(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

(6)内部研究开发项目支出的核算

21、长期待摊费用

    长期待摊费用按实际发生额核算,在项目受益期内平均摊销。如果长期摊销的费用项目不能使以后会
计期间受益的,应当将尚未摊销的该项目的摊余价值全部转入当期损益。



22、附回购条件的资产转让

23、预计负债

    公司当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务等或有事项相
关的业务同时符合下述条件时,确认为预计负债:(1)该义务是企业承担的现时义务;(2)履行该义务很
可能导致经济利益流出企业;(3)该义务的金额能够可靠地计量。
    预计负债按照履行相关现实义务所需支出的最佳估计数进行初始计量,并在资产负债表日对预计负债
的账面价值进行复核。



(1)预计负债的确认标准

公司当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务等或有事项相关的
业务同时符合下述条件时,确认为预计负债:(1)该义务是企业承担的现时义务;(2)履行该义务很可能
导致经济利益流出企业;(3)该义务的金额能够可靠地计量。

(2)预计负债的计量方法

预计负债按照履行相关现实义务所需支出的最佳估计数进行初始计量,并在资产负债表日对预计负债的账
面价值进行复核




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青岛汉缆股份有限公司 2014 年半年度报告全文


24、股份支付及权益工具

(1)股份支付的种类

(2)权益工具公允价值的确定方法

(3)确认可行权权益工具最佳估计的依据

(4)实施、修改、终止股份支付计划的相关会计处理

25、回购本公司股份

26、收入

(1)销售商品收入确认时间的具体判断标准

本公司的商品销售在同时满足:(1)已将商品所有权上的主要风险和报酬转移给购货方;(2)本公司既没有保留通常与所有权
相联系的继续管理权,也没有对已售出的商品实施有效控制;(3)收入的金额能够可靠地计量;(4)相关经济利益很可能流入
企业;(5)相关的已发生的或将发生的成本能够可靠计量时,确认收入的实现。


(2)确认让渡资产使用权收入的依据

本公司提供的劳务在同时满足:(1)收入的金额能够可靠计量;(2)相关的经济利益很可能流入企业;(3)
交易的完工进度能够可靠地确定;(4)交易中已发生的和将发生的成本能够可靠计量时,采用完工百分比
法,即按照提供劳务交易的完工进度的方法确认收入的实现。



(3)确认提供劳务收入的依据

(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

本公司提供的劳务在同时满足:(1)收入的金额能够可靠计量;(2)相关的经济利益很可能流入企业;(3)
交易的完工进度能够可靠地确定;(4)交易中已发生的和将发生的成本能够可靠计量时,采用完工百分比
法,即按照提供劳务交易的完工进度的方法确认收入的实现。采用完工百分比法确认提供劳务的收入,按
已经发生的成本占估计总成本的比例确定提供劳务交易的完工进度。



27、政府补助

(1)类型

本公司获得的与收益相关的政府补助,如补助为货币性资产的,按照收到或应收的金额计量确认收入;如补助为非货币性资
产的,按照公允价值计量确认收入,但用于补偿本公司以后期间的相关费用或损失的,则在收到时确认为递延收益。




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青岛汉缆股份有限公司 2014 年半年度报告全文


(2)会计政策

本公司获得的与资产相关的政府补助,在收到时确认为递延收益,递延收益在相关资产使用寿命内平均分
配,计入各期损益。本公司获得的政府补助如果无法区分与收益相关或与资产相关的,则在项目建设期内
平均摊销,计入各期损益。

28、递延所得税资产和递延所得税负债

(1)确认递延所得税资产的依据

确认递延所得税资产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。资产负债表日,有确凿证据表明未来期
间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。


(2)确认递延所得税负债的依据

29、经营租赁、融资租赁

(1)经营租赁会计处理

    对于经营租赁的租金,承租人(公司)在租赁期内各个期间按照直线法确认为当期损益;其他方法更
为系统合理的,可以采用其他方法。承租人(公司)发生的初始直接费用,计入当期损益。或有租金在实
际发生时计入当期损益。
    对于经营租赁的租金,出租人(公司)在租赁期内各个期间按照直线法确认为当期损益;其他方法更
为系统合理的,可以采用其他方法。出租人(公司)发生的初始直接费用,计入当期损益。对于经营租赁
资产中的固定资产,出租人(公司)采用类似资产的折旧政策计提折旧;对于其它经营租赁资产,采用系
统合理的方法进行摊销。出租人(公司)或有租金在实际发生时计入当期损益。



(2)融资租赁会计处理

    在租赁期开始日,承租人(公司)将租赁开始日租赁资产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。
    在租赁期开始日,出租人(公司)将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租
赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之
和的差额确认为未实现融资收益。
     ??




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青岛汉缆股份有限公司 2014 年半年度报告全文


(3)售后租回的会计处理

30、持有待售资产

(1)持有待售资产确认标准

(2)持有待售资产的会计处理方法

31、资产证券化业务

32、套期会计

33、主要会计政策、会计估计的变更

本报告期主要会计政策、会计估计是否变更
□ 是 √ 否



(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


34、前期会计差错更正

本报告期是否发现前期会计差错
□ 是 √ 否



(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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青岛汉缆股份有限公司 2014 年半年度报告全文


35、其他主要会计政策、会计估计和财务报表编制方法

五、税项

1、公司主要税种和税率


                  税种                              计税依据                          税率

                                         按销售商品和提供劳务的增值额缴
 增值税                                                                   17%
                                         纳增值税

 营业税                                  按应税收入的 3%或 5%缴纳营业税   3%或 5%

 城市维护建设税                          按当期应交流转税的 7%计缴        7%

 企业所得税                              应纳税所得额                     15%或 25%

各分公司、分厂执行的所得税税率


2、税收优惠及批文

    公司于2011年9月6日经青岛市科学科技局、青岛市财政局、山东省青岛市国家税务局、青岛市地方税
务局复审认定为高新技术企业,证书编号:GF201137100006,有效期三年,按照《企业所得税法》等相关
规定,公司2011年起三年内享受高新技术企业15%的企业所得税优惠。报告期本公司所得税税率为15%。
    本公司之子公司常州八益电缆股份有限公司于2008年9月24日经江苏省科学技术厅、江苏省财政厅、
江苏省国家税务局、江苏省地方税务局认定为高新技术企业,证书编号为GR200832000325,有效期为三年。
2011年9月8日,经江苏省高新技术企业认定管理工作协调小组“苏高企协(2011)13号文件批准,公司通
过高新技术企业复审。报告期该公司企业所得税税率为15%。
    本公司之子公司长沙汉河电缆有限公司于2011年11月4日经湖南省科学技术厅、湖南省财政厅、湖南
省国家税务局、湖南省地方税务局认定为高新技术企业,证书编号为GF201143000282,有效期为三年。按
照《企业所得税法》等相关规定,自2011年起三年内享受高新技术企业15%的企业所得税优惠。报告期该
公司企业所得税税率为15%。
    本公司之控股子公司青岛华电高压电气有限公司于2012年12月7日经青岛市科学技术局、青岛市财政
局、山东省青岛市国家税务局、青岛市地方税务局认定为高新技术企业,证书编号为GR201237100025,有
效期为三年。按照《企业所得税法》等相关规定,自2012年起三年内享受高新技术企业15%的企业所得税
优惠。报告期该公司企业所得税税率为15%。



3、其他说明

六、企业合并及合并财务报表

1、子公司情况

(1)通过设立或投资等方式取得的子公司

                                                                                             单位: 元



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青岛汉缆股份有限公司 2014 年半年度报告全文


                                                                                                      从母
                                                                                                      公司
                                                                                                      所有
                                                                                                      者权
                                                                                                      益冲
                                                                                                      减子
                                                                                                      公司
                                                                                                      少数
                                                                                                      股东
                                                          实质                                 少数
                                                                                                      分担
                                                          上构                                 股东
                                                                                                      的本
                                                          成对                                 权益
                                                                                                      期亏
                                                 期末     子公                                 中用
 子公     子公                                                           表决    是否   少数          损超
                 注册    业务   注册    经营     实际     司净   持股                          于冲
 司全     司类                                                           权比    合并   股东          过少
                  地     性质   资本    范围     投资     投资   比例                          减少
     称    型                                                             例     报表   权益          数股
                                                  额      的其                                 数股
                                                                                                      东在
                                                          他项                                 东损
                                                                                                      该子
                                                          目余                                 益的
                                                                                                      公司
                                                           额                                  金额
                                                                                                      年初
                                                                                                      所有
                                                                                                      者权
                                                                                                      益中
                                                                                                      所享
                                                                                                      有份
                                                                                                      额后
                                                                                                      的余
                                                                                                       额

                 青岛                   有关
                 市崂                   电线
 青岛            山区                   电缆
 电缆            沙子           8万     及相     80,00           100.0   100.0
                                                                                 是
 研究            口街           元      关产      0.00             0%      0%
 所              道汉                   品的
                 河社                   开发
                 区                     研制。

                                        电力
                 青岛
 青岛                                   检测
                 市崂
 华电                                   设备、
                 山区                            10,00
 高压                           1,000   电力                     100.0   100.0
                 九水                            0,000.                          是
 电气                           万元    自动                       0%      0%
                 东路                               00
 有限                                   化相
                 629
 公司                                   关设
                 号
                                        备、电



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青岛汉缆股份有限公司 2014 年半年度报告全文


                                        力仪
                                        器、仪
                                        表软
                                        件的
                                        开发、
                                        制作、
                                        销售
                                        等。

                即墨
                                        电线、
 青岛           市田
                                        电缆
 女岛           横岛                             1,000,
                                100     及相              100.0   100.0
 海缆           旅游                             000.0                    是
                                万元    关材                0%      0%
 有限           度假                                 0
                                        料制
 公司           区山
                                        造。
                南村

                                        销售
 青岛           青岛                    电缆
 汉缆           市四                    产品;
                                                 30,00
 四方           方区            3,000   销售              100.0   100.0
                                                 0,000.                   是
 营销           嘉定            万元    电缆、              0%      0%
                                                    00
 有限           路 17                   建筑
 公司           号                      相关
                                        材料。

                                        电线、
                                        电缆、
                河南
                                        光缆、
 焦作           省焦
                                        电子
 汉河           作市            26,00            260,0
                                        通信              100.0   100.0
 电缆           建设            0万              00,00                    是
                                        电缆                0%      0%
 有限           东路            元                0.00
                                        及相
 公司           228
                                        关材
                号
                                        料制
                                        作。

                                        生产
                                        制造
                修武                    电工
 修武
                县万                    圆铝
 汉河                           10,00            100,0
                方工                    杆、铝            100.0   100.0
 电缆                           0万              00,00                    是
                业园                    合金                0%      0%
 有限                           元                0.00
                金源                    圆铝
 公司
                路                      杆及
                                        相关
                                        材料、


68
青岛汉缆股份有限公司 2014 年半年度报告全文


                                        架空
                                        绞线;
                                        经销
                                        电线
                                        电缆
                                        及相
                                        关材
                                        料。

 青岛           青岛                    送变
 汉河           市崂                    电工
 电力           山区                    程的     2,000,
                                200                       100.0   100.0
 工程           九水                    设计、   000.0                    是
                                万元                        0%      0%
 设计           东路                    咨询、       0
 有限           628                     技术
 公司           号                      服务。

                                        电线、
                                        电缆
                                        设计、
                青岛
 青岛                                   制造、
                胶州
 少海                           20,10   销售。   201,0
                市尚                                      100.0   100.0
 汉缆                           0万     电线     00,00                    是
                德大                                        0%      0%
 有限                           元      电缆      0.00
                街1
 公司                                   相关
                号
                                        材料、
                                        附件
                                        销售。

                                        电线、
                                        电缆
                                        的生
                                        产和
                                        自产
                北海
                                        产品
 北海           市北
                                        销售,
 汉河           海大                             10,00
                                1,000   电线              100.0   100.0
 电缆           道工                             0,000.                   是
                                万元    电缆                0%      0%
 有限           业园                                00
                                        的技
 公司           区 28
                                        术开
                号
                                        发、技
                                        术咨
                                        询及
                                        技术
                                        转让。

 青岛           青岛            500     电气     5,000,   100.0   100.0


69
青岛汉缆股份有限公司 2014 年半年度报告全文


 汉河            市崂           万元     工程     000.0              0%      0%
 海湾            山区                                   0
 电气            九水
 工程            东路
 有限            628
 公司            号

通过设立或投资等方式取得的子公司的其他说明


(2)同一控制下企业合并取得的子公司

                                                                                                        单位: 元

                                                                                                          从母
                                                                                                          公司
                                                                                                          所有
                                                                                                          者权
                                                                                                          益冲
                                                                                                          减子
                                                                                                          公司
                                                                                                          少数
                                                                                                          股东
                                                            实质                                 少数
                                                                                                          分担
                                                            上构                                 股东
                                                                                                          的本
                                                            成对                                 权益
                                                                                                          期亏
                                                  期末      子公                                 中用
 子公     子公                                                             表决    是否   少数            损超
                 注册    业务   注册     经营     实际      司净   持股                          于冲
 司全     司类                                                             权比    合并   股东            过少
                  地     性质   资本     范围     投资      投资   比例                          减少
     称    型                                                               例     报表   权益            数股
                                                   额       的其                                 数股
                                                                                                          东在
                                                            他项                                 东损
                                                                                                          该子
                                                            目余                                 益的
                                                                                                          公司
                                                             额                                  金额
                                                                                                          年初
                                                                                                          所有
                                                                                                          者权
                                                                                                          益中
                                                                                                          所享
                                                                                                          有份
                                                                                                          额后
                                                                                                          的余
                                                                                                           额

 青岛            青岛                    生产、
 汉河            市崂                    销售
                                8.5 万                             75.00   75.00
 电缆            山区                    电线、                                    是
                                美元                                  %       %
 材料            沙子                    电缆
 有限            口街                    材料



70
青岛汉缆股份有限公司 2014 年半年度报告全文


 公司           道汉
                河社
                区

                青岛                    销售
 青岛           市崂                    电缆,
 汉河           山区                    木轮
 电缆           沙子            300     回收,                 100.0   100.0
                                                                               是
 销售           口街            万元    生产                     0%      0%
 有限           道汉                    性废
 公司           河社                    金属
                区                      回收

                                        输配
                青岛
                                        电高
                市崂
                                        低压
 青岛           山区
                                        电气
 汉河           沙子
                                2600    设备                   100.0   100.0
 电气           口街                                                           是
                                万元    及相                     0%      0%
 有限           道办
                                        关器
 公司           事处
                                        材生
                汉河
                                        产、制
                村
                                        造

                                        架空
                                        线路、
                                        变电
                                        站运
                青岛                    行维
 青岛
                市崂                    护及
 汉河
                山区                    技术
 电力                           160                            100.0   100.0
                沙子                    咨询,                                 是
 科技                           万元                             0%      0%
                口街                    电能
 有限
                道汉                    计量
 公司
                河村                    表校
                                        验及
                                        电力
                                        技术
                                        咨询

通过同一控制下企业合并取得的子公司的其他说明


(3)非同一控制下企业合并取得的子公司

                                                                                                    单位: 元

 子公    子公    注册    业务   注册    经营     期末   实质   持股    表决    是否   少数   少数     从母
 司全    司类     地     性质   资本    范围     实际   上构   比例    权比    合并   股东   股东     公司


71
青岛汉缆股份有限公司 2014 年半年度报告全文


     称   型                                     投资   成对            例     报表   权益   权益   所有
                                                  额    子公                                 中用   者权
                                                        司净                                 于冲   益冲
                                                        投资                                 减少   减子
                                                        的其                                 数股   公司
                                                        他项                                 东损   少数
                                                        目余                                 益的   股东
                                                         额                                  金额   分担
                                                                                                    的本
                                                                                                    期亏
                                                                                                    损超
                                                                                                    过少
                                                                                                    数股
                                                                                                    东在
                                                                                                    该子
                                                                                                    公司
                                                                                                    年初
                                                                                                    所有
                                                                                                    者权
                                                                                                    益中
                                                                                                    所享
                                                                                                    有份
                                                                                                    额后
                                                                                                    的余
                                                                                                     额

                                        电线
                                        电缆、
                                        太阳
                                        能器
 常州                                   具配
                常州
 八益                                   件、接
                市新
 电缆                                   线盒、
                北区
 股份                                   接插
                电子
 有限                                   件、电
                科技            4,500                          100.0   100.0
 公司                                   器配                                   是
                产业            万元                             0%      0%
 (以                                   件、五
                园科
 下简                                   金配
                技大
 称“常                                 件的
                道 18
 州八                                   设计,
                号
 益”)                                 制造;
                                        电器
                                        机械
                                        的销
                                        售;


72
青岛汉缆股份有限公司 2014 年半年度报告全文


                                         电线、
                                         电缆
                                         产品
                                         的研
 长沙              长沙
                                         究、开
 汉河              高新                           56,76
                                 5,000   发、生                  100.0   100.0
 电缆              区麓                           4,583.                           是
                                 万元    产和                      0%      0%
 有限              谷基                               25
                                         销售
 公司              地
                                         及相
                                         关的
                                         技术
                                         服务

通过非同一控制下企业合并取得的子公司的其他说明


2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体

                                                                                                      单位: 元

            名称                 与公司主要业务往来            在合并报表内确认的主要资产、负债期末余额

特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明


3、合并范围发生变更的说明

合并报表范围发生变更说明




    公司于2014年2月出资500万元成立全资子公司—青岛汉河海湾电气工程有限公司,自青岛汉河海湾电
气工程有限公司成立起公司将其纳入合并财务报表合并范围。


√ 适用 □ 不适用
与上年相比本年(期)新增合并单位 1 家,原因为

本报告期内公司新投资成立全资子公司—青岛汉河海湾电气工程有限公司。
与上年相比本年(期)减少合并单位 0 家,原因为


4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体

本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                      单位: 元

                          名称                             期末净资产                    本期净利润

 青岛汉河海湾电气工程有限公司                                       4,859,369.51                  -140,630.49

本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                      单位: 元



73
青岛汉缆股份有限公司 2014 年半年度报告全文


                       名称                                 处置日净资产               年初至处置日净利润

新纳入合并范围的主体和不再纳入合并范围的主体的其他说明


5、报告期内发生的同一控制下企业合并

                                                                                                         单位: 元

                        属于同一控制下                                                           合并本期至合并
                                          同一控制的实际     合并本期期初至   合并本期至合并
      被合并方          企业合并的判断                                                           日的经营活动现
                                              控制人          合并日的收入      日的净利润
                              依据                                                                    金流

同一控制下企业合并的其他说明


6、报告期内发生的非同一控制下企业合并

                                                                                                         单位: 元

           被合并方                           商誉金额                             商誉计算方法

非同一控制下企业合并的其他说明
是否存在通过多次交易分步实现企业合并且在本报告期取得控制权的情形
□ 适用 √ 不适用


7、报告期内出售丧失控制权的股权而减少子公司


                    子公司名称                              出售日                     损益确认方法

出售丧失控制权的股权而减少的子公司的其他说明
是否存在通过多次交易分步处置对子公司投资且至本报告期丧失控制权的情形
□ 适用 √ 不适用


8、报告期内发生的反向购买


                                                                                     合并中确认的商誉或计入当
          借壳方                 判断构成反向购买的依据       合并成本的确定方法
                                                                                           期的损益的计算方法

反向购买的其他说明


9、本报告期发生的吸收合并

                                                                                                         单位: 元

             吸收合并的类型                            并入的主要资产                  并入的主要负债

           同一控制下吸收合并                     项目               金额           项目               金额

          非同一控制下吸收合并                    项目               金额           项目               金额

吸收合并的其他说明




74
青岛汉缆股份有限公司 2014 年半年度报告全文


10、境外经营实体主要报表项目的折算汇率

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:                        --                 --       25,111,410.13           --                 --            4,919,894.11

 人民币                       --                 --       25,040,746.39           --                 --            4,829,970.55

 美元                         6,830.20     6.2443             42,649.82          11,800.20     6.0969                 71,944.64

 日元                        30,000.00     0.057771            1,733.13          30,000.00     0.05777                   1,733.13

 欧元                              10.00   8.4189                 84.19                10.00   8.4189                      84.19

 韩元                    2,800,000.00      0.00674            16,161.60       2,800,000.00     0.00577                16,161.60

 澳元                         1,500.00     6.69               10,035.00

                                                         1,058,985,648.2
 银行存款:                   --                 --                               --                 --        1,212,360,718.54
                                                                       8

                                                         1,058,985,648.2
 人民币                       --                 --                               --                 --        1,212,360,718.54
                                                                       8

 人民币                                    --            955,375,056.64                                        1,212,349,947.50

 美元                    1,544,787.22      6.2443          9,646,114.84           1,766.64     6.1                    10,771.04

 其他货币资金:               --                 --       93,964,476.80           --                 --           50,667,837.88

 人民币                       --                 --       93,964,476.80           --                 --           50,667,837.88

 人民币                                                   93,964,476.80                        --                 50,667,837.88

                                                         1,178,061,535.2
 合计                         --                 --                               --                 --        1,267,948,450.53
                                                                       1

如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明


2、交易性金融资产

(1)交易性金融资产

                                                                                                                         单位: 元

                      项目                                      期末公允价值                              期初公允价值

 指定为以公允价值计量且变动计入当期损益的金融
                                                                           326,061,500.00                        192,222,925.00
 资产

 合计                                                                      326,061,500.00                        192,222,925.00



75
青岛汉缆股份有限公司 2014 年半年度报告全文


(2)变现有限制的交易性金融资产

                                                                                                                     单位: 元

                   项目                          限售条件或变现方面的其他重大限制                       期末金额


(3)套期工具及对相关套期交易的说明

3、应收票据

(1)应收票据的分类

                                                                                                                     单位: 元

                      种类                                    期末数                                 期初数

 商票                                                                 19,340,347.89                           1,002,379.44

 银票                                                             160,089,584.68                          199,177,146.12

 电票                                                                 25,834,142.91

 合计                                                             205,264,075.48                          200,179,525.56


(2)期末已质押的应收票据情况

                                                                                                                     单位: 元

        出票单位                出票日期               到期日                     金额                        备注


(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据
情况

因出票人无力履约而将票据转为应收账款的票据
                                                                                                                     单位: 元

        出票单位                出票日期               到期日                     金额                        备注

说明
公司已经背书给其他方但尚未到期的票据
                                                                                                                     单位: 元

        出票单位                出票日期               到期日                     金额                        备注

 中机国能电力工程有
                          2014 年 01 月 22 日   2014 年 07 月 22 日                   7,135,482.30
 限公司

 中国重汽集团济南特
                          2014 年 01 月 14 日   2014 年 07 月 14 日                   1,000,000.00
 种车有限公司

 张家港保税区华颖国
                          2014 年 04 月 14 日   2014 年 07 月 14 日                   1,000,000.00
 际贸易有限公司




76
青岛汉缆股份有限公司 2014 年半年度报告全文


 蓝贝酒业集团有限公
                             2014 年 01 月 10 日         2014 年 07 月 10 日                1,000,000.00
 司

 合计                                    --                           --                   10,135,482.30               --

说明
已贴现或质押的商业承兑票据的说明


4、应收股利

                                                                                                                             单位: 元

                                                                                                                     相关款项是否
        项目            期初数                本期增加            本期减少        期末数          未收回的原因
                                                                                                                       发生减值

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

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

 合计                             0.00                                                   0.00           --                   --

说明


5、应收利息

(1)应收利息

                                                                                                                             单位: 元

          项目                      期初数                      本期增加            本期减少                        期末数

 合计                                           0.00                                                                              0.00


(2)逾期利息

                                                                                                                             单位: 元

                  贷款单位                                     逾期时间(天)                          逾期利息金额


(3)应收利息的说明

6、应收账款

(1)应收账款按种类披露

                                                                                                                             单位: 元

                                                      期末数                                           期初数

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

                                  金额         比例            金额        比例   金额          比例         金额            比例

 按组合计提坏账准备的应收账款


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青岛汉缆股份有限公司 2014 年半年度报告全文


                                                                                 1,409,5
                             1,514,55                    112,901,                                        110,032,09
 账龄分析法                                  100.00%                     6.55%   67,819.     100.00%                            7.81%
                             3,544.25                     425.71                                                5.15
                                                                                     85

                                                                                 1,409,5
                             1,514,55                    112,901,                                        110,032,09
 组合小计                                    100.00%                     6.55%   67,819.     100.00%                            7.81%
                             3,544.25                     425.71                                                5.15
                                                                                     85

                                                                                 1,409,5
                             1,514,55                    112,901,                                        110,032,09
 合计                                          --                        --      67,819.        --                              --
                             3,544.25                     425.71                                                5.15
                                                                                     85

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

                                               期末数                                                  期初数

        账龄                      账面余额                                                  账面余额
                                                              坏账准备                                                 坏账准备
                           金额                比例                                   金额             比例

 1 年以内

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

                                                                                 1,208,633,775.4
 1 年以内小计          1,602,724,399.71        92.97%          69,677,183.51                           85.74%          60,431,688.77
                                                                                                 1

 1至2年                  72,515,254.85          4.21%           7,251,525.48      159,411,015.10       11.31%          15,941,101.50

 2至3年                  25,419,621.02          1.47%          12,709,810.51       15,727,448.93        1.12%           7,863,724.47

 3 年以上                23,262,906.21          1.35%          23,262,906.21      159,411,015.10        1.83%          25,795,580.41

                                                                                 1,409,567,819.8
 合计                  1,723,922,181.79             --        112,901,425.71                             --        110,032,095.15
                                                                                                 5

组合中,采用余额百分比法计提坏账准备的应收账款
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的应收账款
□ 适用 √ 不适用
期末单项金额虽不重大但单项计提坏账准备的应收账款
□ 适用 √ 不适用


(2)本报告期转回或收回的应收账款情况

                                                                                                                            单位: 元

        应收账款内容              转回或收回原因         确定原坏账准备的依      转回或收回前累计已             转回或收回金额



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青岛汉缆股份有限公司 2014 年半年度报告全文


                                                               据               计提坏账准备金额

期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                         单位: 元

     应收账款内容             账面余额                   坏账金额                    计提比例                     理由

单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明


(3)本报告期实际核销的应收账款情况

                                                                                                                         单位: 元

                                                                                                               是否因关联交易
     单位名称          应收账款性质          核销时间                核销金额                  核销原因
                                                                                                                    产生

应收账款核销说明


(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况

                                                                                                                         单位: 元

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


(5)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
        单位名称            与本公司关系                      金额                     年限
                                                                                                                   例

 第一名                 第三方                            102,798,600.28       1 年以内                                    8.27%

 第二名                 第三方                                45,780,613.86    1 年以内                                    3.68%

 第三名                 第三方                                43,475,083.64    1 年以内                                    3.50%

 第四名                 第三方                                40,657,252.30    1 年以内                                    3.27%

 第五名                 第三方                                40,181,372.39    1 年以内                                    3.23%

 合计                            --                       272,892,922.47                  --                             21.95%


(6)应收关联方账款情况

                                                                                                                         单位: 元

          单位名称                    与本公司关系                            金额                    占应收账款总额的比例


(7)终止确认的应收款项情况

                                                                                                                         单位: 元



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青岛汉缆股份有限公司 2014 年半年度报告全文


                 项目                                  终止确认金额                                   与终止确认相关的利得或损失


(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额

                                                                                                                                      单位: 元

                        项目                                                                     期末数

 资产:

 负债:


7、其他应收款

(1)其他应收款按种类披露

                                                                                                                                      单位: 元

                                                  期末数                                                        期初数

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

                               金额         比例            金额           比例          金额            比例             金额          比例

 按组合计提坏账准备的其他应收款

                           98,760,879       100.00     6,897,081.                      70,745,892
 账龄分析法                                                                6.98%                        100.00%     5,500,152.21        7.77%
                                      .19         %                96                           .36

                           98,760,879       100.00     6,897,081.                      70,745,892
 组合小计                                                                  6.98%                        100.00%     5,500,152.21        7.77%
                                      .19         %                96                           .36

                           98,760,879                  6,897,081.                      70,745,892
 合计                                        --                              --                            --       5,500,152.21            --
                                      .19                          96                           .36

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

                                                   期末数                                                        期初数

          账龄                         账面余额                                                   账面余额
                                                                        坏账准备                                                 坏账准备
                                  金额                比例                                      金额            比例

 1 年以内

 其中:

                                                      96.08                                                     94.08
 一年以内                         94,886,716.83                         4,744,335.86       66,559,408.94                          3,327,970.45
                                                           %                                                       %

 1 年以内小计                     94,886,716.83       96.08             4,744,335.86       66,559,408.94        94.08             3,327,970.45


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青岛汉缆股份有限公司 2014 年半年度报告全文


                                                       %                                                  %

                                                  1.24                                               2.09
 1至2年                         1,227,351.40                     122,735.14         1,477,795.74                     147,779.58
                                                       %                                                  %

                                                  1.25                                               1.82
 2至3年                         1,233,600.00                     616,800.00         1,289,250.00                     684,285.50
                                                       %                                                  %

                                                  1.43                                               2.01
 3 年以上                       1,413,210.96                    1,413,210.96        1,419,437.68                    1,340,116.68
                                                       %                                                  %

 合计                          98,760,879.19      --            6,897,081.96       70,745,892.36     --             5,500,152.21

组合中,采用余额百分比法计提坏账准备的其他应收款
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的其他应收款
□ 适用 √ 不适用
期末单项金额虽不重大但单项计提坏账准备的其他应收款
□ 适用 √ 不适用


(2)本报告期转回或收回的其他应收款情况

                                                                                                                          单位: 元

                                                    确定原坏账准备的依           转回或收回前累计已
     其他应收款内容           转回或收回原因                                                                  转回或收回金额
                                                                据               计提坏账准备金额

期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                          单位: 元

     应收账款内容             账面余额                     坏账金额                   计提比例                     理由

单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明


(3)本报告期实际核销的其他应收款情况

                                                                                                                          单位: 元

                                                                                                              是否因关联交易产
     单位名称          其他应收款性质          核销时间               核销金额           核销原因
                                                                                                                    生

其他应收款核销说明


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

                                                                                                                          单位: 元

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




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青岛汉缆股份有限公司 2014 年半年度报告全文


(5)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

说明


(6)其他应收款金额前五名单位情况

                                                                                                                        单位: 元

                                                                                                          占其他应收款总额的
         单位名称                与本公司关系                   金额                      年限
                                                                                                                 比例

 第一名                     第三方                               8,400,000.00    一年以内                                8.51%

 第二名                     第三方                               7,611,364.00    一年以内                                7.71%

 第三名                     第三方                               4,000,000.00    一年以内                                4.05%

 第四名                     第三方                               3,500,000.00    一年以内                                3.54%

 第五名                     第三方                               3,000,000.00    一年以内                                3.04%

           合计                        --                       26,511,364.00               --                          26.85%


(7)其他应收关联方账款情况

                                                                                                                        单位: 元

           单位名称                         与本公司关系                        金额                 占其他应收款总额的比例


(8)终止确认的其他应收款项情况

                                                                                                                        单位: 元

                  项目                                   终止确认金额                       与终止确认相关的利得或损失


(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额

                                                                                                                        单位: 元

                         项目                                                          期末数

 资产:

 负债:


(10)报告期末按应收金额确认的政府补助

                                                                                                                        单位: 元

                    政府补助项       期末余       期末账      预计收取时                         预计收取依   未能在预计时点
     单位名称                                                                预计收取金额
                     目名称            额           龄            间                                 据       收到预计金额的

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青岛汉缆股份有限公司 2014 年半年度报告全文


                                                                                                             原因(如有)


8、预付款项

(1)预付款项按账龄列示

                                                                                                                       单位: 元

                                         期末数                                                  期初数
     账龄
                                  金额                         比例                       金额                         比例

 1 年以内                                  98,435,091.24       97.00%                             93,753,692.64        99.23%

 1至2年                                     2,531,123.94        2.50%                               472,008.38          0.50%

 2至3年                                      348,183.16         0.34%                               256,000.00          0.27%

 3 年以上                                    162,084.70         0.16%

 合计                                     101,476,483.04        --                                94,481,701.02         --

预付款项账龄的说明


(2)预付款项金额前五名单位情况

                                                                                                                       单位: 元

        单位名称            与本公司关系                   金额                     时间                     未结算原因

 第一名                  第三方                            15,069,522.97   一年内                      货未到

 第二名                  第三方                            14,356,154.33   一年内                      货未到

 第三名                  第三方                            11,766,989.15   一年内                      货未到

 第四名                  第三方                             7,505,740.45   一年内                      货未到

 第五名                  第三方                             5,692,183.75   一年内                      货未到

 合计                               --                     54,390,590.65             --                           --

预付款项主要单位的说明


(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况

                                                                                                                       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




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青岛汉缆股份有限公司 2014 年半年度报告全文


(4)预付款项的说明

9、存货

(1)存货分类

                                                                                                                              单位: 元

                                            期末数                                                       期初数
         项目
                         账面余额           跌价准备       账面价值               账面余额           跌价准备             账面价值

                                                         592,070,341.3        384,827,346.4                              384,619,319.6
 原材料                592,278,368.16       208,026.78                                                   208,026.78
                                                                      8                      1                                       3

                                                                              213,589,885.8                              213,589,885.8
 在产品                 15,389,982.38                    15,389,982.38
                                                                                             3                                       3

                                                         526,290,757.7        422,721,389.6                              417,777,547.9
 库存商品              529,831,299.54    3,540,541.75                                                4,943,841.68
                                                                      9                      0                                       2

 委托加工物资           19,409,060.56                    19,409,060.56        12,217,252.91                              12,217,252.91

 包装物                 20,371,831.85                    20,371,831.85        25,130,124.52                              25,130,124.52

 发出商品                                                                     46,818,758.95                              46,818,758.95

                       1,177,280,542.4                   1,173,531,973.      1,105,304,758.                             1,100,152,889.
 合计                                    3,748,568.53                                                5,151,868.46
                                    9                                 96                     22                                      76


(2)存货跌价准备

                                                                                                                              单位: 元

                                                                                   本期减少
        存货种类         期初账面余额           本期计提额                                                            期末账面余额
                                                                           转回                   转销

 原材料                        208,026.78                                                                                  208,026.78

 库存商品                    4,943,841.68                                                     1,403,299.93                3,540,541.75

 合     计                   5,151,868.46                                                     1,403,299.93                3,748,568.53


(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

 库存商品                       存货可变现值确定               部分库存商品已发货                                               0.12%

存货的说明


10、其他流动资产

                                                                                                                              单位: 元

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青岛汉缆股份有限公司 2014 年半年度报告全文


                   项目                                        期末数                                          期初数

 房屋租赁费                                                                                                                     5,250.00

 其他                                                                                                                           4,375.00

                   合计                                                         0.00                                            9,625.00

其他流动资产说明


11、可供出售金融资产

(1)可供出售金融资产情况

                                                                                                                                单位: 元

                           项目                                        期末公允价值                            期初公允价值

 合计                                                                                       0.00                                    0.00

本期将持有至到期投资重分类为可供出售金融资产的,本期重分类的金额元,该金额占重分类前持有至到期投资总额的比例。
可供出售金融资产的说明


(2)可供出售金融资产中的长期债权投资

                                                                                                                                单位: 元

                                                                                                              累计应收
                                              初始投资
 债券项目      债券种类           面值                        到期日       期初余额         本期利息          或已收利         期末余额
                                                成本
                                                                                                                 息

可供出售金融资产的长期债权投资的说明


(3)可供出售金融资产的减值情况

                                                                                                                                单位: 元

        可供出售金融资产分类             可供出售权益工具        可供出售债务工具                  其他                  合计


(4)报告期内可供出售金融资产减值的变动情况

                                                                                                                                单位: 元

                            可供出售权益工        可供出售债务工
 可供出售金融资产分类                                                            其他                                   合计
                                    具                   具


(5)可供出售权益工具期末公允价值大幅下跌或持续下跌相关说明

                                                                                                                                单位: 元

                                                 公允价值
 可供出售权                                                    持续下跌时      已计提减值金               未根据成本与期末公允价值
                    成本           公允价值      相对于成
 益工具(分                                                        间                  额                 的差额计提减值的理由说明
                                                 本的下跌

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       项)                                          幅度


12、持有至到期投资

(1)持有至到期投资情况

                                                                                                                       单位: 元

                       项目                                  期末账面余额                           期初账面余额

                       合计                                                       0.00                                    0.00

持有至到期投资的说明


(2)本报告期内出售但尚未到期的持有至到期投资情况

                                                                                                                       单位: 元

                 项目                                   金额                             占该项投资出售前金额的比例

本报告期内出售但尚未到期的持有至到期投资情况说明


13、长期应收款

                                                                                                                       单位: 元

                 种类                                       期末数                                   期初数

 合计                                                                         0.00                                        0.00


14、对合营企业投资和联营企业投资

                                                                                                                       单位: 元

                                   本企业在被
 被投资单位         本企业持股                       期末资产总      期末负债总      期末净资产    本期营业收
                                   投资单位表                                                                      本期净利润
       名称             比例                            额               额              总额        入总额
                                    决权比例

 一、合营企业

 二、联营企业

合营企业、联营企业的重要会计政策、会计估计与公司的会计政策、会计估计存在重大差异的说明


15、长期股权投资

(1)长期股权投资明细情况

                                                                                                                       单位: 元

                                                                     在被投   在被投      在被投              本期计
 被投资       核算方     投资成    期初余   增减变       期末余                                    减值准              本期现
                                                                     资单位   资单位      资单位              提减值
     单位      法             本     额         动           额                                      备                金红利
                                                                     持股比   表决权      持股比              准备


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                                                                例    比例      例与表
                                                                                决权比
                                                                                例不一
                                                                                致的说
                                                                                  明

 青岛青
 大产学
                      2,820,0   2,821,2            2,821,2
 研中心     权益法                        -34.43             9.40%    9.40%
                       00.00     70.59              36.16
 有限公
 司

 青岛汉
 缆迪玛
 尔海洋               500,00              500,00   500,00
            权益法                                           40.00%   40.00%
 装备制                 0.00                0.00     0.00
 造有限
 公司

 北京榕
 科电气               11,210,   11,210,            11,210,
            权益法                                           37.37%   37.37%
 有限公               000.00    000.00             000.00
 司

 福建永
 福工程               30,000,   30,000,            30,000,
            成本法                                           4.00%    4.00%
 顾问有               000.00    000.00             000.00
 限公司

                      44,530,   44,031,   499,96   44,531,
 合计            --                                             --      --         --
                      000.00    270.59      5.57   236.16


(2)向投资企业转移资金的能力受到限制的有关情况

                                                                                                           单位: 元

 向投资企业转移资金能力受到限制的
                                                    受限制的原因                   当期累计未确认的投资损失金额
            长期股权投资项目

长期股权投资的说明


16、投资性房地产

(1)按成本计量的投资性房地产

                                                                                                           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               15,478,788.71                                                         15,478,788.71



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 1.房屋、建筑物               5,161,705.66                                                              5,161,705.66

 2.土地使用权                10,317,083.05                                                             10,317,083.05

 二、累计折旧和累
                              2,879,483.94          242,540.94                                          3,122,024.88
 计摊销合计

 1.房屋、建筑物                980,724.00           122,554.50                                          1,103,278.50

 2.土地使用权                 1,898,759.94          119,986.44                                          2,018,746.38

 三、投资性房地产
                             12,599,304.77          -242,540.94                                        12,356,763.83
 账面净值合计

 1.房屋、建筑物               4,180,981.66          -122,554.50                                         4,058,427.16

 2.土地使用权                 8,418,323.11          -119,986.44                                         8,298,336.67

 五、投资性房地产
                             12,599,304.77          -242,540.94                                        12,356,763.83
 账面价值合计

 1.房屋、建筑物               4,180,981.66          -122,554.50                                         4,058,427.16

 2.土地使用权                 8,418,323.11          -119,986.44                                         8,298,336.67

                                                                                                            单位: 元

                                                                                      本期

 本期折旧和摊销额                                                                                        242,540.94


(2)按公允价值计量的投资性房地产

                                                                                                            单位: 元

                                                     本期增加                     本期减少
                              期初公允               自用房地                                             期末公允
              项目                                                 公允价值                  转为自用
                                价值         购置    产或存货                  处置                          价值
                                                                   变动损益                   房地产
                                                       转入

说明报告期内改变计量模式的投资性房地产和未办妥产权证书的投资性房地产有关情况,说明未办妥产权证书的原因和预计
办结时间


17、固定资产

(1)固定资产情况

                                                                                                            单位: 元

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

 一、账面原值合计:       875,159,328.80                      19,085,851.71     6,347,249.64       887,897,930.87

 其中:房屋及建筑物       303,314,925.37                                              37,556.40    303,277,368.97

       机器设备           486,521,771.76                      13,410,988.82     5,546,993.56       494,385,767.02

       运输工具            14,106,829.33                          717,929.86                           14,824,759.19


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青岛汉缆股份有限公司 2014 年半年度报告全文


 其他                         71,215,802.34                     4,956,933.03          762,699.68       75,410,035.69

               --            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:          352,140,356.01                    28,948,052.64          711,050.86      380,377,357.79

 其中:房屋及建筑物           82,719,967.17                     7,329,837.67                           90,049,804.84

        机器设备             221,589,129.33                    18,041,532.44          287,813.64      239,342,848.13

        运输工具              10,618,357.05                       340,405.93            3,119.05       10,955,643.93

 其他                         37,212,902.46                     3,236,276.60          420,118.17       40,029,060.89

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

 三、固定资产账面净值合
                             523,018,972.79                         --                                507,520,573.08
 计

 其中:房屋及建筑物          220,594,958.20                         --                                213,227,564.13

        机器设备             264,932,642.43                         --                                255,042,918.89

        运输工具               3,488,472.28                         --                                  3,869,115.26

 其他                         34,002,899.88                         --                                 35,380,974.80

 其他                                                               --

 五、固定资产账面价值合
                             523,018,972.79                         --                                507,520,573.08
 计

 其中:房屋及建筑物          220,594,958.20                         --                                213,227,564.13

        机器设备             264,932,642.43                         --                                255,042,918.89

        运输工具               3,488,472.28                         --                                  3,869,115.26

 其他                         34,002,899.88                         --                                 35,380,974.80

本期折旧额 28,948,052.64 元;本期由在建工程转入固定资产原价为 1,013,397.84 元。


(2)暂时闲置的固定资产情况

                                                                                                              单位: 元

        项目              账面原值            累计折旧       减值准备             账面净值               备注


(3)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


(4)通过经营租赁租出的固定资产

                                                                                                              单位: 元

                            种类                                               期末账面价值



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(5)期末持有待售的固定资产情况

                                                                                                               单位: 元

            项目              账面价值                  公允价值            预计处置费用               预计处置时间


(6)未办妥产权证书的固定资产情况


                   项目                         未办妥产权证书原因                       预计办结产权证书时间

 科研楼                                正在办理                                 2014 年度

 海缆车间                              正在办理                                 2014 年度

 常州八益西厂区房屋                    新建成                                   2014 年度

 长沙汉河科研楼                        手续不全                                 无法预计

 超高压电缆料车间                      正在办理                                 2014 年度

 北海分公司北厂房                      手续不全                                 无法预计

 北海分公司南厂房                      手续不全                                 无法预计

 长沙汉河钢结构厂房                    手续不全                                 无法预计

 新橡缆车间                            正在办理                                 2014 年度

 辐照生产厂房                          正在办理                                 2014 年度

 物控新仓库                            正在办理                                 2014 年度

 物料办公室、车间                      正在办理                                 2014 年度

 铝合金导线工程                        正在办理                                 2014 年度

 其他零星建筑                          正在办理                                 2014 年度

固定资产说明


18、在建工程

(1)在建工程情况

                                                                                                               单位: 元

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

 预付设备款及其他零星项
                           6,734,587.13                    6,734,587.13   3,470,308.03                     3,470,308.03
 目

 合计                      6,734,587.13                    6,734,587.13   3,470,308.03                     3,470,308.03


(2)重大在建工程项目变动情况

                                                                                                               单位: 元


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                                                                                                         其中:
                                                                             工程                利息
                                                                                                          本期      本期
                                                   转入                      投入                资本
     项目      预算            期初       本期                 其他                    工程               利息      利息         资金          期末
                                                   固定                      占预                化累
     名称          数           数        增加                 减少                    进度               资本      资本         来源           数
                                                   资产                      算比                计金
                                                                                                          化金      化率
                                                                              例                  额
                                                                                                           额

 预付
 设备
 款及                          3,470,     4,687,   1,013,     410,24                                                                           6,734,
                                                                                                                                 自筹
 其他                      308.03         926.59   397.84       9.65                                                                           587.13
 零星
 项目

                               3,470,     4,687,   1,013,     410,24                                                                           6,734,
 合计                                                                         --        --                           --               --
                           308.03         926.59   397.84       9.65                                                                           587.13

在建工程项目变动情况的说明


(3)在建工程减值准备

                                                                                                                                           单位: 元

            项目                        期初数              本期增加                  本期减少             期末数                     计提原因


(4)重大在建工程的工程进度情况


                         项目                                           工程进度                                          备注


(5)在建工程的说明

19、工程物资

                                                                                                                                           单位: 元

                        项目                                期初数                  本期增加            本期减少                      期末数

 合计                                                                 0.00                                                                       0.00

工程物资的说明


20、固定资产清理

                                                                                                                                           单位: 元

                        项目                          期初账面价值                      期末账面价值                 转入清理的原因

 合计                                                                    0.00                           0.00                     --

说明转入固定资产清理起始时间已超过 1 年的固定资产清理进展情况




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21、生产性生物资产

(1)以成本计量

                                                                                        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、种植业

 二、畜牧养殖业

 三、林业

 四、水产业


(2)以公允价值计量

                                                                                        单位: 元

         项目             期初账面价值          本期增加            本期减少    期末账面价值

 一、种植业

 二、畜牧养殖业

 三、林业

 四、水产业

生产性生物资产的说明


22、油气资产

                                                                                        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

 四、油气资产账面价值
                                      0.00                                                  0.00
 合计

油气资产的说明


23、无形资产

(1)无形资产情况

                                                                                        单位: 元

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

 一、账面原值合计              164,654,898.55                                     164,654,898.55

 土地使用权                    164,209,736.15                                     164,209,736.15

 软件                              445,162.40                                         445,162.40

 二、累计摊销合计               14,857,102.75        1,895,356.93                  16,752,459.68


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 土地使用权                            14,658,219.84              1,878,098.81                                      16,536,318.65

 软件                                    198,882.91                  17,258.12                                        216,141.03

 三、无形资产账面净值合
                                      149,797,795.80             -1,895,356.93                                     147,902,438.87
 计

 土地使用权                           149,551,516.31             -1,878,098.81                                     147,673,417.50

 软件                                    246,279.49                 -17,258.12                                        229,021.37

 土地使用权

 软件

 无形资产账面价值合计                 149,797,795.80             -1,895,356.93                      0.00           147,902,438.87

 土地使用权                           149,551,516.31             -1,878,098.81                                     147,673,417.50

 软件                                    246,279.49                 -17,258.12                                        229,021.37

本期摊销额 1,895,356.93 元。


(2)公司开发项目支出

                                                                                                                          单位: 元

                                                                                   本期减少
         项目               期初数                本期增加                                                           期末数
                                                                     计入当期损益           确认为无形资产

本期开发支出占本期研究开发项目支出总额的比例。
通过公司内部研发形成的无形资产占无形资产期末账面价值的比例。
公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法


24、商誉

                                                                                                                          单位: 元

     被投资单位名称或形成商誉                                                                                        期末减值准
                                       期初余额              本期增加            本期减少           期末余额
                的事项                                                                                                    备

 常州八益电缆股份有限公司             62,492,649.10                                                62,492,649.10

 长沙汉河电缆有限公司                  5,028,106.92                                                 5,028,106.92

 合计                                 67,520,756.02                                                67,520,756.02

说明商誉的减值测试方法和减值准备计提方法


25、长期待摊费用

                                                                                                                          单位: 元

                                                                                                                   其他减少的原
        项目             期初数         本期增加额       本期摊销额          其他减少额            期末数
                                                                                                                          因

 履约保函担保             32,274.21                             32,274.21                                  0.00    八益


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青岛汉缆股份有限公司 2014 年半年度报告全文


 费

 屋顶维修费            15,125.00                       6,050.00                       9,075.00   八益

 维修                                 664,604.00     110,767.32                     553,836.68   长沙

 办公楼、宿舍、
                            0.00       27,803.00           0.00              0.00    27,803.00   北海子
 食堂装修

 车间避雷针            17,375.00                      10,425.00                       6,950.00   母公司(北海分

 合计                  64,774.21      692,407.00     159,516.53              0.00   597,664.68           --

长期待摊费用的说明


26、递延所得税资产和递延所得税负债

(1)递延所得税资产和递延所得税负债不以抵销后的净额列示

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

                     项目                                期末数                           期初数

 递延所得税资产:

 资产减值准备                                                      1,073,384.18                     1,073,384.18

 合并抵消内部利润                                                  2,922,947.76                     2,922,947.76

 坏账准备                                                         18,750,769.61                    17,230,315.12

 递延收益                                                           196,303.82                       276,306.82

 小计                                                             22,943,405.37                    21,502,953.88

 递延所得税负债:

 交易性金融工具、衍生金融工具的估值                                2,263,875.00                         49,050.00

 小计                                                              2,263,875.00                         49,050.00

未确认递延所得税资产明细
                                                                                                         单位: 元

                     项目                                期末数                           期初数

 可抵扣暂时性差异                                                                                   1,981,492.25

 可抵扣亏损                                                        9,913,420.31                     9,913,420.31

 合计                                                              9,913,420.31                    11,894,912.56

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

 2014 年

 2015 年                                342,343.19            342,343.19



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青岛汉缆股份有限公司 2014 年半年度报告全文


 2016 年                                8,079,666.49                8,079,666.49

 2017 年                                1,006,525.64                1,006,525.64

 2018 年                                  484,884.99                  484,884.99

 合计                                   9,913,420.31                9,913,420.31                            --

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

 交易性金融资产浮动盈利                                                    15,092,500.00                                 327,000.00

 小计                                                                      15,092,500.00                                 327,000.00

 可抵扣差异项目

 坏账准备                                                                 115,532,247.36                            113,550,755.11

 存货跌价准备                                                               5,151,868.46                                3,959,063.52

 递延收益                                                                   1,308,712.13                                1,842,045.47

 合并抵销内部利润                                                           2,922,947.76                                2,922,947.76

 小计                                                                     124,915,775.71                            122,274,811.86


(2)递延所得税资产和递延所得税负债以抵销后的净额列示

互抵后的递延所得税资产及负债的组成项目
                                                                                                                           单位: 元

                                         报告期末互抵后        报告期末互抵后         报告期初互抵后              报告期初互抵后
                   项目                  的递延所得税资        的可抵扣或应纳         的递延所得税资              的可抵扣或应纳
                                            产或负债              税暂时性差异             产或负债                税暂时性差异

 递延所得税资产                             22,943,405.37                                  21,502,953.88

 递延所得税负债                                 2,263,875.00                                    49,050.00

递延所得税资产和递延所得税负债互抵明细
                                                                                                                           单位: 元

                          项目                                                     本期互抵金额

递延所得税资产和递延所得税负债的说明


27、资产减值准备明细

                                                                                                                           单位: 元

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


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 一、坏账准备                  115,532,247.36     4,266,260.31                                         119,798,507.67

 二、存货跌价准备                 5,151,868.46                                       1,403,299.93        3,748,568.53

 合计                          120,684,115.82     4,266,260.31               0.00    1,403,299.93      123,547,076.20

资产减值明细情况的说明


28、其他非流动资产

                                                                                                             单位: 元

                    项目                                期末数                                期初数

 合计                                                                      0.00                                  0.00

其他非流动资产的说明


29、短期借款

(1)短期借款分类

                                                                                                             单位: 元

                    项目                                期末数                                期初数

 信用借款                                                        300,000,000.00

 合计                                                            300,000,000.00

短期借款分类的说明


(2)已到期未偿还的短期借款情况

                                                                                                             单位: 元

     贷款单位          贷款金额        贷款利率     贷款资金用途          未按期偿还原因            预计还款期

资产负债表日后已偿还金额元。
短期借款的说明,包括已到期短期借款获展期的,说明展期条件、新的到期日


30、交易性金融负债

                                                                                                             单位: 元

                    项目                             期末公允价值                          期初公允价值

 合计                                                                      0.00                                  0.00

交易性金融负债的说明


31、应付票据

                                                                                                             单位: 元

                    种类                                期末数                                期初数

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青岛汉缆股份有限公司 2014 年半年度报告全文


 银行承兑汇票                                           300,000.00                 4,730,000.00

 合计                                                   300,000.00                 4,730,000.00

下一会计期间将到期的金额元。
应付票据的说明


32、应付账款

(1)应付账款情况

                                                                                       单位: 元

                   项目                      期末数                     期初数

 1 年以内                                         526,668,629.52                 390,375,031.08

 1-2 年                                               8,909,508.09                34,064,703.89

 2-3 年                                               4,328,236.51                 2,022,497.09

 3 年以上                                             1,056,178.18                 1,747,299.52

 合计                                             540,962,552.30                 428,209,531.58


(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项

                                                                                       单位: 元

                 单位名称                    期末数                     期初数


(3)账龄超过一年的大额应付账款情况的说明

33、预收账款

(1)预收账款情况

                                                                                       单位: 元

                    项目                       期末数                    期初数

 1 年以内                                             340,124,659.10             314,286,127.84

 1 年至 2 年                                           16,995,909.65              16,905,507.81

 2 年至 3 年                                             184,140.00                 177,257.98

 3 年以上                                               3,606,462.27               3,483,718.60

 合计                                                 360,911,171.02             334,852,612.23


(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项

                                                                                       单位: 元



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青岛汉缆股份有限公司 2014 年半年度报告全文


                    单位名称                              期末数                              期初数


(3)账龄超过一年的大额预收账款情况的说明

34、应付职工薪酬

                                                                                                            单位: 元

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

 一、工资、奖金、
                               34,571,600.56     41,210,716.29                68,718,521.54             7,063,795.31
 津贴和补贴

 二、职工福利费                 1,664,971.53      2,206,450.97                 1,581,015.37             2,290,407.13

 三、社会保险费                     8,286.92      1,999,840.20                 3,908,765.59            -1,900,638.47

 四、住房公积金                   63,880.13       2,070,740.24                 2,098,363.12               36,257.25

 六、其他                       1,881,727.82       209,183.11                   820,355.98              1,270,554.95

 合计                          38,190,466.96     47,696,930.81                77,127,021.60             8,760,376.17

应付职工薪酬中属于拖欠性质的金额元。
工会经费和职工教育经费金额元,非货币性福利金额元,因解除劳动关系给予补偿元。
应付职工薪酬预计发放时间、金额等安排


35、应交税费

                                                                                                            单位: 元

                       项目                                 期末数                             期初数

 增值税                                                            -96,432,334.56                      -3,119,271.66

 营业税                                                               178,363.05                         716,502.40

 企业所得税                                                        23,559,217.95                       71,831,332.59

 个人所得税                                                          1,241,755.28                        822,932.68

 城市维护建设税                                                       120,724.85                        3,518,765.41

 教育费附加                                                            63,941.84                        1,515,973.52

 地方教育费附加                                                        17,120.73                         993,745.53

 房产税                                                              1,266,864.11                        996,451.53

 土地使用税                                                           707,852.72                         620,459.36

 印花税                                                               151,467.41                         634,987.23

 地方水利基金                                                         376,461.05                         497,810.35

 防洪保安基金                                                                                            316,237.27

 合计                                                              -68,748,565.57                      79,345,926.21

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


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36、应付利息

                                                                                                         单位: 元

                          项目                                期末数                         期初数

 合计                                                                           0.00                          0.00

应付利息说明


37、应付股利

                                                                                                         单位: 元

               单位名称                 期末数                       期初数            超过一年未支付原因

 香港泛亚绿洲有限公司                        1,021,577.88               1,060,751.76

 汉河集团                                                                180,000.00

 合计                                        1,021,577.88               1,240,751.76           --

应付股利的说明


38、其他应付款

(1)其他应付款情况

                                                                                                         单位: 元

                      项目                                  期末数                          期初数

 1 年以内                                                            33,099,221.52                  13,462,263.53

 1 年至 2 年                                                          4,709,504.96                    2,251,095.15

 2 年至 3 年                                                            654,736.05                     327,598.31

 3 年以上                                                            11,334,939.14                  11,549,010.95

 合计                                                                49,798,401.67                  27,589,967.94


(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


(3)账龄超过一年的大额其他应付款情况的说明

(4)金额较大的其他应付款说明内容

39、预计负债

                                                                                                         单位: 元


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青岛汉缆股份有限公司 2014 年半年度报告全文


           项目                     期初数                 本期增加                     本期减少                    期末数

 合计                                         0.00                                                                           0.00

预计负债说明


40、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

 合计                                                                            0.00                                        0.00


(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

一年内到期的长期借款中属于逾期借款获得展期的金额元。
金额前五名的一年内到期的长期借款
                                                                                                                          单位: 元

                  借款起始     借款终止                                           期末数                         期初数
 贷款单位                                      币种          利率
                    日              日                                      外币金额      本币金额         外币金额     本币金额

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

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

资产负债表日后已偿还的金额元。
一年内到期的长期借款说明


(3)一年内到期的应付债券

                                                                                                                          单位: 元

                                                                   期初应付     本期应计     本期已付       期末应付
 债券名称         面值       发行日期    债券期限     发行金额                                                           期末余额
                                                                     利息         利息         利息           利息

一年内到期的应付债券说明


(4)一年内到期的长期应付款

                                                                                                                          单位: 元



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青岛汉缆股份有限公司 2014 年半年度报告全文


      借款单位          期限              初始金额           利率             应计利息         期末余额           借款条件

一年内到期的长期应付款的说明


41、其他流动负债

                                                                                                                      单位: 元

                     项目                                   期末账面余额                            期初账面余额

 递延收益-政府补助                                                          916,666.66                            1,842,045.47

 合计                                                                       916,666.66                            1,842,045.47

其他流动负债说明


42、长期借款

(1)长期借款分类

                                                                                                                      单位: 元

                     项目                                        期末数                                期初数

 合计                                                                             0.00                                    0.00

长期借款分类的说明


(2)金额前五名的长期借款

                                                                                                                      单位: 元

                 借款起始      借款终止                                           期