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恒大高新(002591)公告正文

恒大高新:2013年半年度报告

公告日期 2013-08-22
股票简称:恒大高新 股票代码:002591
             江西恒大高新技术股份有限公司 2013 半年度报告全文2013半年度报告
    2013 年 08 月
                                      江西恒大高新技术股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人朱星河、主管会计工作负责人彭伟宏及会计机构负责人(会计主管人员)万建英声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                                              江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                          目录第一节 重要提示、目录和释义 ...........................................................................................................................................................2第二节 公司简介 ...................................................................................................................................................................................5第三节 会计数据和财务指标摘要 .......................................................................................................................................................7第四节 董事会报告 ...............................................................................................................................................................................8第五节 重要事项 .................................................................................................................................................................................16第六节 股份变动及股东情况 .............................................................................................................................................................19第七节 董事、监事、高级管理人员情况..........................................................................................................................................22第八节 财务报告 .................................................................................................................................................................................23第九节 备查文件目录 .........................................................................................................................................................................96
                                               江西恒大高新技术股份有限公司 2013 半年度报告全文
                                   释义
                 释义项   指                                 释义内容
    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
    恒大高新、公司            指   江西恒大高新技术股份有限公司
    元、万元                  指   人民币元、人民币万元
    达晨创富                  指   天津达晨创富股权投资基金中心(有限合伙)
    中科招商                  指   深圳市中科招商投资管理有限公司
    中森投资                  指   中森投资发展有限公司
    和泰创投                  指   深圳市和泰成长创业投资有限责任公司
    恒大新材料                指   南昌恒大新材料发展有限公司,本公司全资子公司
    恒大表面工程              指   江西恒大表面工程有限公司,本公司控股子公司
    东方晶格                  指   北京东方晶格科技发展有限公司,本公司全资子公司
    北京球冠                  指   北京球冠科技有限公司,本公司全资子公司
    恒大新能源                指   江西恒大新能源科技有限公司,本公司全资子公司
    信力筑正                  指   北京信力筑正新能源技术股份有限公司,本公司参股公司
    中山舞校                  指   江西中山舞蹈学校
    恒大声学                  指   江西恒大声学技术工程有限公司
    柘林湖旅游                指   永修柘林湖绿岛旅游娱乐有限公司
    报告期                    指   2013 年 1 月 1 日至 2013 年 6 月 30 日
                                                                江西恒大高新技术股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 恒大高新                              股票代码               002591
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           江西恒大高新技术股份有限公司
    公司的中文简称(如有)   恒大高新
    公司的外文名称(如有)   JIANGXI HENGDA HI-TECH CO.,LTD.公司的外文名称缩写(如有)HENGDA
    公司的法定代表人         朱星河二、联系人和联系方式
                                                  董事会秘书                           证券事务代表
    姓名                                 唐明荣                                邹明斌
    联系地址                             江西省南昌市高新区金庐北路 88 号      江西省南昌市高新区金庐北路 88 号
    电话                                 0791-88194572                         0791-88194572
    传真                                 0791-88197020                         0791-88197020
    电子信箱                             zq@heng-da.net.cn                     feng0791@sina.cn三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                            江西恒大高新技术股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                 江西恒大高新技术股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                                 本报告期比上年同期增减
                                            本报告期                   上年同期
                                                                                                         (%)
    营业收入(元)                                  149,669,010.94               105,894,675.43                      41.34%
    归属于上市公司股东的净利润(元)                 20,679,363.39                18,633,224.17                      10.98%归属于上市公司股东的扣除非经常性损
                                                 15,073,776.04                11,940,113.08                      26.24%益的净利润(元)
    经营活动产生的现金流量净额(元)                -15,683,987.83                -12,265,814.62                     -27.87%
    基本每股收益(元/股)                                     0.16                            0.14                   14.29%
    稀释每股收益(元/股)                                     0.16                            0.14                   14.29%
    加权平均净资产收益率(%)                                2.84%                        2.62%                       0.22%
                                           本报告期末                  上年度末                  本年末比上年末增减(%)
    总资产(元)                                    863,548,073.68               811,833,837.96                       6.37%
    归属于上市公司股东的净资产(元)                736,876,058.01               719,196,694.62                       2.46%二、非经常性损益项目及金额
                                                                                                                 单位:元
                         项目                                        金额                              说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                        -2,655.74 处置固定资产损失计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                        3,396,760.49 计入当期损益的政府补助一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                        -402,048.28
    其他符合非经常性损益定义的损益项目                                      3,600,503.48
    减:所得税影响额                                                            986,972.60
    合计                                                                    5,605,587.35                     --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
                                                                  江西恒大高新技术股份有限公司 2013 半年度报告全文
                                             第四节 董事会报告一、概述
       2013年上半年,与公司主营业务相关的产业中,电力行业供需总体保持平衡,全国用电市场延续上年以来中速增长态势,增速较上年同期小幅回落;钢铁产业市场供大于求状况没有明显缓解,钢材价格波动下行,企业经济效益呈逐月下降趋势,86家重点大中型钢铁企业中35家亏损,亏损面为40.7%;水泥行业实现利润同比增长1%,利润率同比降低0.3个百分点;石油和化学工业主营业务收入6.12万亿,同比增长9.2%,其中:化工行业增加值同比增长11.8%,增速同比减缓0.2个百分点;有色金属9078家规模以上工业企业实现主营业务收入同比增长14.1%,实现利润同比下降12.45%。
       面对严峻的经营形势,公司经营管理层围绕年初确立的经营目标,在挖掘防磨抗蚀主营业务的同时,稳步拓展新能源产业;强化管理,千方百计降低经营成本;加强货款回笼,严格把控经营风险,最大限度消除了市场变化带来的冲击,实现了经营业绩较大幅度增长。报告期,实现营业收入比上年同期增长41.34%,实现净利润比上年同期增长10.98%。
       2013年6月22日,公司第二届董事会第二十七次临时会议审议通过了《江西恒大高新技术股份有限公司股票期权与限制性股票激励计划(草案)》及其摘要。股权激励计划材料已报中国证监会备案,待取得中国证监会对此项股票期权与限制性股票激励计划备案材料审核无异议函后,将提请召开公司股东大会审议。
       报告期,公司取得发明专利一项:一种用于水轮机转轮抗气蚀堆焊的管状焊丝。目前公司已获得11项发明专利,14项实用新型专利,拥有几十项专有技术。二、主营业务分析概述
       在防磨抗蚀防护业务领域,公司依旧保持了在电力行业领先的市场份额,钢铁行业因为持续的低迷影响,公司为控制风险,主动减少了在该行业的业务接单。
       随着公司开拓的新能源业务业绩的逐步显现,报告期公司主营业务收入结构组成较去年同期相比,发生了较大的变化。余热发电工程总承包收入占主营业务收入占比近40%,成为公司后续发展的强劲增长极之一。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
                                                                                 公司报告期内积极开拓的新能源余热
    营业收入                    149,669,010.94    105,894,675.43            41.34% 发电总承包项目按已完进度确认收入
                                                                                 导致营业收入较大增长。
    营业成本                    108,572,893.77     70,693,922.84            53.58% 营业收入增长
    销售费用                      5,280,536.42      5,050,085.84             4.56%
    管理费用                     14,795,568.76     13,831,426.75             6.97%
                                                                                 报告期公司贷款总额增加,导致财务费
    财务费用                     -1,484,245.49     -4,731,791.07            68.63%
                                                                                 用支出较去年同期有较大幅度增长。
    所得税费用                    2,903,728.80      3,372,795.65           -13.91%
    研发投入                      4,655,939.01      3,935,895.98            18.29%
                                                                    江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                     主要因为报告期内正在实施的新能源
                                                                                     余热发电工程总承包项目的工程预付
    经营活动产生的现金流                                                                 款、进度款及设备采购款支付金额较
                           -15,683,987.83   -12,265,814.62                 -27.87%
    量净额                                                                               大。而去年同期公司尚未开展该类项
                                                                                     目。报告期该类业务对经营活动现金流
                                                                                     的影响约为-4200 万元。
                                                                                     本报告期公司投资北京信力筑正新能投资活动产生的现金流
                          -139,992,209.72   -10,645,024.55                -1,215.1% 源技术股份有限公司及公司以闲置的量净额
                                                                                     募集资金购买保本型理财产品所致。
    筹资活动产生的现金流                                                                 本报告期项目贷款及流动资金贷款增
                            17,131,936.78      -2,330,000.00               835.28%
    量净额                                                                               加。
    现金及现金等价物净增                                                                 主要是因投资活动产生的现金流量净
                          -138,544,260.77   -25,240,839.17                -448.89%
    加额                                                                                 额减少。公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    2013年上半年,公司经营层根据公司的发展战略,进一步深化改革,积极推导高绩效管理,注重质量与品牌,提高企业效益,在挖掘老产业的同时,稳步拓展新能源产业,扭转了业绩下滑的被动局面,各项工作按年初确定的目标积极稳步推进。三、主营业务构成情况
                                                                                                               单位:元
                                                                        营业收入比上年 营业成本比上年 毛利率比上年同
                    营业收入        营业成本          毛利率(%)
                                                                        同期增减(%) 同期增减(%)       期增减(%)分行业
    电力                52,582,893.73   35,354,066.97              32.77%           -0.87%           13.77%          -8.65%
    钢铁                 1,584,820.05    1,054,125.46              33.49%          -81.43%          -79.83%          -5.28%
    水泥                 8,163,067.29    5,358,780.40              34.35%           78.09%          101.88%          -7.74%
    石油、化工           6,815,062.86    4,276,171.26              37.25%          -18.74%          -15.87%          -2.14%
    有色                 1,237,205.99      798,988.76              35.42%          -55.45%          -51.63%          -5.11%
    其他                78,305,495.18   61,455,308.36              21.52%           258.8%          229.55%          6.96%分产品
    HDS 防护            45,322,300.31   29,935,155.49              33.95%          -18.86%           -6.38%           -8.8%
    KM 防护                507,664.09      356,197.26              29.84%          -91.99%          -90.41%         -11.52%
                                                               江西恒大高新技术股份有限公司 2013 半年度报告全文
    MC 防护              19,111,348.05   12,516,888.16       34.51%            22.04%       25.77%          -1.94%
    MT 防护               1,083,997.35     698,287.32        35.58%         -63.21%        -66.77%           6.9%
    MHC 防护              3,335,930.36    2,071,740.54        37.9%            21.33%       26.32%          -2.45%
    JHU 防护                 19,829.06      13,531.51        31.76%         -53.13%         -47.9%          -6.85%
    贸易收入             22,609,575.88   22,004,640.93        2.68%            45.26%        47.4%          -1.42%余热发电总承包
                     56,697,900.00   40,701,000.00       28.21%             100%         100%          28.21%项目分地区
    华北地区             19,479,718.39   14,651,204.31       24.79%            35.6%        50.55%          -7.47%
    华东地区             98,476,365.37   74,529,995.94       24.32%            87.56%      106.73%          -7.02%
    华中地区              7,150,517.89    4,769,859.85       33.29%            30.74%        54.9%          -10.4%
    华南地区              5,212,113.68    3,469,009.28       33.44%            -5.85%        8.85%          -8.99%
    西南地区             11,021,058.69    6,720,410.12       39.02%            69.38%       84.24%          -4.92%
    西北地区              4,025,508.70    2,477,172.76       38.46%         -67.76%        -65.99%           -3.2%
    东北地区              3,323,262.38    1,679,788.95       49.45%            45.45%       23.85%          8.81%
       公司的防磨抗蚀防护业务产品中,HDS防护是在行业内市场份额最高,并为公司带来较大利润的主要产品。尽管因为受整体宏观经济不景气和市场竞争加剧的影响,公司防磨抗蚀业务综合毛利率较去年同期有所下降,但仍保持在34.29%的较高水平。
       余热发电工程总承包项目,由于单个订单金额较大,该类型项目在报告期的实施,其所处地域及行业所在,对主营业务的地域来源构成和行业来源组成,影响很大。报告期内实施的新能源余热发电项目,业主方处华东地区,使得公司在华东地区的收入占比较大,达到66.23%;也导致公司主营业务收入来源于其它行业的收入占比较以往上升很多,达到50%以上。
       新能源余热发电项目总承包业务,系公司依托防磨抗蚀防护业务的渠道、技术、产品等方面优势所开展的延伸产业,其主要设备的防护业务,也包含在内。该产业领域属国家大力鼓励扶持的环保节能产业,市场前景广阔,公司在这一类型业务开拓中,也取得了良好的收益,报告期的毛利率达到28%。
       贸易业务,主要是公司依托上下游渠道优势开展的与设备防护相关原材料的贸易业务,利润回款相对稳定及时,风险很小。四、核心竞争力分析
       1、自主创新的技术优势继续引领国内防磨抗蚀产业的发展
       公司依靠技术创新起家,自创立以来一直大力发展具有自主知识产权的核心技术,长期致力于新材料和技术工程服务设备及手段的研究与开发,取得多项国内领先的技术成果。目前公司已获得11项发明专利,14项实用新型专利,拥有几十项专有技术。2013年取得发明专利一项:一种用于水轮机转轮抗气蚀堆焊的管状焊丝。
       2、综合防护解决方案优势使公司在防磨抗蚀领域继续保持较强的竞争优势
       公司具有现场评估、材料的选择和供应、施工工艺的确定、现场施工方案及后续技术服务支持等综合防护方案的解决能力。公司依托长期为电力、钢铁、水泥、化工、有色、矿山机械等行业提供专业防磨抗蚀服务的经验和技术积累,逐步建立了完善的针对不同客户、不同防护类型的技术工程服务数据库;营销人员在承揽业务和设计投标书、现场技术工程人员在设计防护方案和施工过程中,均能得到公司数据库的强有力支持。
       3、公司长期为电力、冶金、水泥等行业提供专业防磨抗蚀服务积淀的技术、人才和客户资源优势,为进入新能源领域
                                                                 江西恒大高新技术股份有限公司 2013 半年度报告全文奠定了良好基础。目前公司在水泥、冶金等领域的余热发电业务进展良好。五、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                  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(%)
                          32,000,000.00                                 0.00                                 100%
                                                 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(%)
    北京信力筑正新能源技术股份有限公司 新能源技术开发、转让及施工                                                  30%2、募集资金使用情况(1)募集资金总体使用情况
                                                                                                         单位:万元
    募集资金总额                                                                                               38,048.3
    报告期投入募集资金总额                                                                                     1,281.85
    已累计投入募集资金总额                                                                                    16,634.59
    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%
                                            募集资金总体使用情况说明
    (一) 实际募集资金金额和资金到账时间
    经中国证券监督管理委员会―证监许可[2011]720 号‖文核准,公司于 2011 年 6 月 10 日首次公开发行普通股(A 股)20,000,000 股,每股面值 1 元,每股发行价格人民币 20.00 元,募集资金总额人民币 400,000,000.00 元,扣除发行费用后的募集资金净额为 380,482,977.03 元,较公司《招股说明书》披露的募集资金使用计划 225,792,000.00 元超额募集资金154,690,977.03 元。上述资金已于 2011 年 6 月 15 日全部到位,到位情况经中磊会计师事务所有限责任公司出具中磊验字[2011]第 0037 号《验资报告》审验确认。
    (二) 募集资金使用和结余情况
    报告期投入募集资金总额为 1,281.85 万元,已累计投入募集资金总额 16,634.59 万元。
    截止 2013 年 6 月 30 日,公司募集资金剩余合计 229,302,415.75 元(含募集资金产生银行存款利息收入累计 1,516.54万元)。其中:1、公司募集资金专户余额为 117,302,415.75 元。2、为了提高募集资金使用效率,使资金效益最大化,而又不影响募投资项目的建设投入,公司于 2013 年 2 月 20 日运用部分闲置募集资金合计 1.05 亿元向上海浦东发展银行股份有限公司南昌分行购买了保本型的短期银行理财产品。3、截止 2013 年 6 月 30 日,已使用部分闲置募集资金合计 7,000,000.00元暂时补充公司的流动资金。
                                                                       江西恒大高新技术股份有限公司 2013 半年度报告全文(2)募集资金承诺项目情况
                                                                                                                       单位:万元
                     是否已变                                                截至期末 项目达到                         项目可行
                                 募集资金 调整后投                截至期末                         本报告期
    承诺投资项目和超募     更项目                          本报告期              投资进度 预定可使                 是否达到 性是否发
                                 承诺投资 资总额                  累计投入                         实现的效
       资金投向        (含部分                         投入金额              (%)(3)= 用状态日                 预计效益 生重大变
                                   总额       (1)                 金额(2)                            益
                        变更)                                                 (2)/(1)        期                             化承诺投资项目
                                                                                        2015 年
    金属防护项目         否            8,515.7   8,515.7      160.7     990.94       12% 06 月 30              0否         否
                                                                                        日
                                                                                        2015 年
    非金属防护项目       否            6,996.5   6,996.5       0.03      162.2           2% 06 月 30           0否         否
                                                                                        日
                                                                                        2013 年
    技术研发中心         否             3,465     4,800      211.82 1,653.79         34% 12 月 31              0否         否
                                                                                        日
                                                                                        2015 年网络服务体系建设项
                     否             3,602     3,602      117.63     805.83       22% 06 月 30              0否         否目
                                                                                        日
    承诺投资项目小计          --      22,579.2 23,914.2      490.18 3,612.76        --           --            0      --        --超募资金投向
    倒班楼支出           否             2,200     2,200      310.59     740.75       34%                       0否         否
    投资全资子公司       否             2,000     2,000                  2,000      100%                       0否         否
    投资参股公司         否           4,381.08 4,381.08      481.08 4,381.08        100%                       0否         否
    归还银行贷款(如有)      --        2,900     2,900                  2,900      100%         --       --          --        --
    补充流动资金(如有)      --        3,000     3,000                  3,000      100%         --       --          --        --
    超募资金投向小计          --     14,481.08 14,481.08     791.67 13,021.83       --           --            0      --        --
    合计                      --     37,060.28 38,395.28 1,281.85 16,634.59         --           --            0      --        --
                     1、金属防护项目、非金属防护项目:因南昌高新技术产业开发区规划需要,公司变更了募投项目实
                     施地点,募投项目实施地点的变更对金属防护项目和非金属防护项目的投资进度造成影响。2、技术未达到计划进度或预
                     研发中心技改扩建工程项目:因项目建设规模较原设计发生较大变化,经审议使用部分超募资金追计收益的情况和原因
                     加投资 1,335 万元,从而建设周期相应有所延长 3、网络服务体系建设项目:由于金属防护、非金属(分具体项目)
                     防护两个募投项目建设期的延期,且根据市场变化的情况,公司调整了营销及物流配送系统的布点
                     设置和建设进度。项目可行性发生重大
                     不适用变化的情况说明超募资金的金额、用途 适用
    及使用进展情况       公司原超募资金 15,469.1 万元,加上截止 2012 年 11 月 26 日的累计银行利息,超募资金合计 1,5816.08
                                                                 江西恒大高新技术股份有限公司 2013 半年度报告全文
                     万元, 具体用途是:2011 年度使用 7,235 万元,包括: 2,900 万元用于偿还银行贷款、3,000 万元用于
                     永久补充公司流动资金、1335 万元追加―技术研发中心项目‖的投资;2012 年度使用 8,581.08 万元,
                     包括:2,000 万元投资设立全资子公司江西恒大新能源科技有限公司、2,200 万元用于建设生产区配
                     套倒班楼项目、4,381.08 万元用于收购北京信力筑正新能源技术股份有限公司 30%股权。
                     适用
                     以前年度发生募集资金投资项目实
                     2012 年 8 月 16 日公司,第二届董事会第十四次会议审议通过了《关于变更部分募投项目实施地之施地点变更情况
                     议案》 ,同意将金属防护和非金属防护二个募投项目的实施地由原南昌高新技术产业开发区天祥大
                     道以南、学院路以北(洪土国用【登高 2011】第 D009 号工业用地,变更为南昌高新技术产业开发区
                     学苑路以北、学苑六路以东工业用地块。土地使用证书编号:洪土国用登高(2012)第 D124 号。募集资金投资项目实 不适用
    施方式调整情况       无
                     适用募集资金投资项目先 公司于 2011 年 9 月 28 日召开第二届董事会第七次临时会议,审议通过了《关于用募集资金置换预
    期投入及置换情况   先已投入募集资金投资项目的自筹资金之议案》,同意以 818.89 万元募集资金置换预先已投入募投
                     项目的自筹资金 818.89 万元。已完成置换 。
                     适用
                     2013 年 4 月 16 日,恒大高新第二届董事会第二十四次临时会议审议通过了《关于使用部分闲置募
                     集资金暂时补充公司流动资金的议案》,同意在保证募投项目建设的资金需求、保证募投项目正常进用闲置募集资金暂时
                     行的前提下,公司拟自董事会通过之日起 12 月内使用不超过人民币 3,500 万元(占公司首次公开发补充流动资金情况
                     行股票募集资金净额 380,482,977.03 元的 9.20%)的闲置募集资金暂时补充公司流动资金,补充公司流
                     动资金的使用期限为自补充之日起不超过 12 个月。截止 2013 年 6 月 30 日,已使用 7,000,000.00 元
                     暂时补充公司的流动资金。项目实施出现募集资 不适用金结余的金额及原因 项目未完成
                     截止 2013 年 6 月 30 日,公司募集资金剩余合计 229,302,415.75 元(含募集资金产生银行存款利息
                     收入累计 1,516.54 万元)。其中:1、公司募集资金专户余额为 117,302,415.75 元。2、为了提高募集尚未使用的募集资金 资金使用效率,使资金效益最大化,而又不影响募投资项目的建设投入,公司于 2013 年 2 月 20 日
    用途及去向           运用部分闲置募集资金合计 1.05 亿元向上海浦东发展银行股份有限公司南昌分行购买了保本型的
                     短期银行理财产品。3、截止 2013 年 6 月 30 日,已使用部分闲置募集资金合计 7,000,000.00 元暂时
                     补充公司的流动资金。募集资金使用及披露中存在的问题或其他 无情况(3)募集资金项目情况
         募集资金项目概述                            披露日期                             披露索引
    金属系列防磨抗蚀材料生产及防护、再                                          具体内容详见公司指定信息披露媒体巨
                                      2011 年 06 月 09 日
    造建设项目                                                                  潮资讯网(www.cninfo.com.cn)刊登的
                                                                   江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                  《恒大高新:首次公开发行股票招股说
                                                                                  明书》
                                                                                  具体内容详见公司指定信息披露媒体巨
    非金属系列防磨抗蚀材料生产及防护、                                                潮资讯网(www.cninfo.com.cn)刊登的
                                      2011 年 06 月 09 日
    再造建设项目                                                                      《恒大高新:首次公开发行股票招股说
                                                                                  明书》
                                                                                  具体内容详见公司指定信息披露媒体巨
                                                                                  潮资讯网(www.cninfo.com.cn)刊登的
    技术研发中心技改扩建工程项目          2011 年 06 月 09 日
                                                                                  《恒大高新:首次公开发行股票招股说
                                                                                  明书》
                                                                                  具体内容详见公司指定信息披露媒体巨
                                                                                  潮资讯网(www.cninfo.com.cn)刊登的
    营销网络及物流配送中心扩建项目        2011 年 06 月 09 日
                                                                                  《恒大高新:首次公开发行股票招股说
                                                                                  明书》3、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                                  单位:元
                                   主要产品或
    公司名称    公司类型   所处行业                 注册资本     总资产      净资产         营业收入    营业利润    净利润
                                      服务
                                   新能源、节北京信力筑
                                   能设备、环
    正新能源技                                                  462,839,781 299,101,090 73,207,497. 16,871,514. 12,249,246.
             参股公司   新能源     保设备、机 8000 万元
    术股份有限                                                          .21           .15           38          52        85
                                   电一体化技公司
                                   术开发等六、对 2013 年 1-9 月经营业绩的预计2013 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2013 年 1-9 月归属于上市公司股东的净利润变
                                                                           10%          至                           40%动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                          3,100         至                          3,900动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                 2,818.33元)
    业绩变动的原因说明                             公司当前业务订单情况好于去年同期,新能源业务业绩正逐步显现。
                                                              江西恒大高新技术股份有限公司 2013 半年度报告全文七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    2013年4月16日,公司第二届董事会第二十四次会议审议通过了《关于2012年度利润分配的预案》。公司2012年度利润分配预案为:以2012年12月31日的公司总股本100,000,000股为基数,向全体股东按每10股送红股1股、派发现金红利0.3元(含税)。以资本公积金向全体股东每10股转增2股,共计转增2000万股。送股及转增股本后,公司总股本将增加至13000万股。
    此预案于2013年5月31日经公司2012年年度股东大会审议批准,并于2013年6月18日实施完毕。
                                                                江西恒大高新技术股份有限公司 2013 半年度报告全文
                                          第五节 重要事项一、公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《深圳证券交易所股票上市规则》》、《深圳证券交易所中小企业板上市公司规范运作指引》等相关法律法规的要求,规范公司运作,不断加强内部控制,强化信息披露,积极开展投资者关系管理工作,提高公司治理水平。
    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、公司股权激励的实施情况及其影响
    2013年6月22日,公司第二届董事会第二十七次临时会议审议通过了《江西恒大高新技术股份有限公司股票期权与限制性股票激励计划(草案)》及其摘要。股权激励计划材料已报中国证监会备案,待取得中国证监会对此项股票期权与限制性股票激励计划备案材料审核无异议函后,将提请召开公司股东大会审议。
    公司独立董事发表了独立意见,独立董事独立意见及《江西恒大高新技术股份有限公司股票期权与限制性股票激励计划(草案)》及其摘要等详见2013年6月25日公司在巨潮资讯网(http://www.cninfo.com.cn)披露的公告。五、重大合同及其履行情况1、担保情况
                                                                                                      单位:万元
                                   公司对外担保情况(不包括对子公司的担保)
                                                                                                      是否为关
                    担保额度              实际发生日期
                                                                                             是否履行 联方担保
    担保对象名称     相关公告   担保额度   (协议签署     实际担保金额   担保类型    担保期
                                                                                               完毕    (是或
                    披露日期                  日)
                                                                                                        否)
                                            公司对子公司的担保情况
                    担保额度              实际发生日期                                       是否履行 是否为关
    担保对象名称                担保额度                  实际担保金额   担保类型    担保期
                    相关公告              (协议签署                                           完毕   联方担保
                                                                          江西恒大高新技术股份有限公司 2013 半年度报告全文
                      披露日期                     日)                                                                     (是或
                                                                                                                                否)
                                                                                                  期限与授信
    江西恒大表面工程 2012 年 05                    2013 年 03 月                         连带责任保   期一致为半
                                       1,000                                   200                                否       否
    有限公司              月 29 日                 11 日                                 证           年,至 2013
                                                                                                  年 9 月 10 日
                                                                                                  期限与授信
    江西恒大新能源科 2012 年 12                    2013 年 05 月                         连带责任保   期一致为六
                                       2,100                                   428                                否       否
    技有限公司            月 07 日                 23 日                                 证           年,至 2019
                                                                                                  年 5 月 22 日
    报告期内审批对子公司担保额                                         报告期内对子公司担保实际
                                                               0                                                                   628
    度合计(B1)                                                       发生额合计(B2)
    报告期末已审批的对子公司担                                         报告期末对子公司实际担保
                                                        3,100                                                                      628
    保额度合计(B3)                                                   余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                           报告期内担保实际发生额合
                                                               0                                                                   628
    (A1+B1)                                                          计(A2+B2)
    报告期末已审批的担保额度合                                         报告期末实际担保余额合计
                                                        3,100                                                                      628
    计(A3+B3)                                                        (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                                 0.85%其中:
    为股东、实际控制人及其关联方提供担保的金额(C)                                                                                        0直接或间接为资产负债率超过 70%的被担保对象提供的债
                                                                                                                                       0务担保金额(D)
    担保总额超过净资产 50%部分的金额(E)                                                                                                  0
    上述三项担保金额合计(C+D+E)                                                                                                          0
    未到期担保可能承担连带清偿责任说明(如有)                         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无2、其他重大合同
                                 合同涉及 合同涉及
    合同订立                         资产的账 资产的评 评估机构                                                                截至报告
           合同订立 合同签订                                        评估基准              交易价格 是否关联
    公司方名                          面价值   估价值 名称(如                    定价原则                            关联关系 期末的执
           对方名称     日期                                        日(如有)         (万元)          交易
    称                          (万元) (万元)     有)                                                                 行情况
                                 (如有) (如有)
    江西恒大 上海瑞恩 2012 年                                                      按市场公      12,033 否            不存在关 本报告期
                                                                   江西恒大高新技术股份有限公司 2013 半年度报告全文
    高新技术 能源投资 10 月 08                                           允价格作                        联关系        已确认收
    股份有限 有限公司 日                                                 为定价原                                      入
    公司及下                                                             则,由招                                      56,697,90
    属全资子                                                             投标方式                                      0.00 元,
    公司江西                                                             确定                                          将继续按
    恒大新能                                                                                                           合同执行源科技有限公司六、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
              承诺事项                    承诺方             承诺内容                承诺时间       承诺期限 履行情况股改承诺收购报告书或权益变动报告书中所作承诺资产重组时所作承诺
                                     公司实际控制     自公司股票上市之日起三
                                     人朱星河及其     十六个月内,不转让或者
                                                                                                   2011 年 6 月
                                     家族关联自然     委托他人管理其在公司首 2011 年 06 月 21
    首次公开发行或再融资时所作承诺                                                                     21 日-2014 正在履行
                                     人胡恩雪、胡长 次公开发行前已直接或间 日
                                                                                                   年 6 月 20 日
                                     清、朱光宇、朱 接持有的公司股份,也不
                                     倍坚和胡恩莉。 由公司回购该部分股份。
                                     公司实际控制
                                                                                                   持续有效,
                                     人朱星河及其
                                                                                                   直至不再成
                                     家族关联自然                               2008 年 07 月 28
                                                      不竞争承诺                                   为恒大高新 正在履行
                                     人胡恩雪、胡长                             日
                                                                                                   主要股东为
                                     清、朱光宇、朱
                                                                                                   止
                                     倍坚和胡恩莉。
                                                      自公司股票上市后三年内
                                     公司实际控制     每年向年度股东大会提出
                                     人朱星河及其     "当年利润分配比例不低
                                     家族关联自然     于公司当年实现的可分配 2011 年 06 月 21 上市后三年
    其他对公司中小股东所作承诺                                                                                         正在履行
                                     人胡恩雪、胡长 利润的 20%"的利润分配 日                       内
                                     清、朱光宇、朱 方案,并保证在股东大会
                                     倍坚和胡恩莉。 表决时对该议案投赞成
                                                      票。
    承诺是否及时履行                     是七、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
                                                                     江西恒大高新技术股份有限公司 2013 半年度报告全文
                                   第六节 股份变动及股东情况一、股份变动情况
                         本次变动前                       本次变动增减(+,-)                         本次变动后
                                             发行
                        数量       比例(%)            送股       公积金转股    其他        小计         数量       比例(%)
                                             新股
    一、有限售条件股份    75,000,000      75%            7,000,000    14,000,000 -5,000,000 16,000,000    91,000,000      70%
    3、其他内资持股       75,000,000      75%            7,000,000    14,000,000 -5,000,000 16,000,000    91,000,000      70%
    其中:境内法人持股     5,625,000    5.63%              62,500       125,000 -5,000,000   -4,812,500     812,500      0.63%
    境内自然人持股        69,375,000 69.38%              6,937,500    13,875,000             20,812,500   90,187,500    69.38%
    二、无限售条件股份    25,000,000      25%            3,000,000     6,000,000 5,000,000 14,000,000     39,000,000      30%
    1、人民币普通股       25,000,000      25%            3,000,000     6,000,000 5,000,000 14,000,000     39,000,000      30%
    三、股份总数         100,000,000     100%           10,000,000    20,000,000             30,000,000 130,000,000      100%股份变动的原因√ 适用 □ 不适用
    1、公司5,000,000股机构限售股份于2013年3月29日上市流通。
    2、2013年4月16日,公司第二届董事会第二十四次会议审议通过了《关于2012年度利润分配的预案》。公司2012年度利润分配预案为:以2012年12月31日的公司总股本100,000,000股为基数,向全体股东按每10股送红股1股、派发现金红利0.3元(含税)。以资本公积金向全体股东每10股转增2股,共计转增2000万股。送股及转增股本后,公司总股本将增加至13000万股。
    此预案于2013年5月31日经公司2012年年度股东大会审议批准,并于2013年6月18日实施完毕。股份变动的批准情况√ 适用 □ 不适用
    2013年4月16日公司第二届董事会第二十四次会议和2013年5月31日公司2012年年度股东大会分别审议通过了《关于2012年度利润分配的预案》,并于2013年6月18日实施完毕上述权益分派。股份变动的过户情况√ 适用 □ 不适用已完成。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 □ 不适用公司于2013年6月18日实施完毕2012年度权益分派,送股及转增股本后,公司总股本由10000万股增加至13000万股。以该股份总数为基数,则2012年半年度的基本每股收益由0.19元调整为0.14元,稀释每股收益由0.19元调整为0.14元。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
                                                                    江西恒大高新技术股份有限公司 2013 半年度报告全文公司于2013年6月18日实施完毕2012年度权益分派,送股及转增股本后,公司股份总数由10000万股增加至13000万股。二、公司股东数量及持股情况
                                                                                                                     单位:股
    报告期末股东总数                                                                                                       6,794
                                             持股 5%以上的股东持股情况
                                                                              持有有限售 持有无限售 质押或冻结情况
                                  持股比例     报告期末持      报告期内增
    股东名称       股东性质                                                  条件的股份 条件的股份
                                    (%)        股数量        减变动情况                                 股份状态    数量
                                                                                数量           数量
    朱星河           境内自然人          34.38%      44,687,500     10,312,500     44,687,500             0
    胡恩雪           境内自然人             21%      27,300,000      6,300,000     27,300,000             0
    胡长清           境内自然人              7%       9,100,000      2,100,000      9,100,000             0
    朱光宇           境内自然人           3.75%       4,875,000      1,125,000      4,875,000             0
    朱倍坚           境内自然人           1.25%       1,625,000        375,000      1,625,000             0深圳市中科招商
    投资管理有限公 境内非国有法人         1.25%       1,625,000        375,000             0    1,625,000司深圳市和泰成长
    创业投资有限责 境内非国有法人         1.25%       1,625,000        375,000        812,500      812,500任公司
    胡恩莉           境内自然人           1.13%       1,462,500        337,500      1,462,500             0华宇投资有限公
                 境内非国有法人       0.72%          940,000                           0       940,000司天津达晨创富股
    权投资基金中心 境内非国有法人         0.57%          739,320     -1,135,680            0       739,320(有限合伙)
                                  朱星河与胡恩雪、朱光宇、朱倍坚、胡长清、胡恩莉为一致行动人。未知上述其他股东上述股东关联关系或一致行动的
                                  之间是否存在关联关系,也未知是否属于《上市公司持股变动信息披露管理办法》中规说明
                                  定的一致行动人。
                                            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                   数量深圳市中科招商投资管理有限公
                                                                 1,625,000 人民币普通股                          1,625,000司
    华宇投资有限公司                                                   940,000 人民币普通股                              940,000深圳市和泰成长创业投资有限责
                                                                   812,500 人民币普通股                              812,500任公司
                                                             江西恒大高新技术股份有限公司 2013 半年度报告全文天津达晨创富股权投资基金中心
                                                            739,320 人民币普通股                      739,320(有限合伙)
    兴业国际信托有限公司-萃益 1 期                             611,108 人民币普通股                      611,108兴业国际信托有限公司-兴业泉
                                                            531,533 人民币普通股                      531,533州<2007-12 号>资金信托
    秦胜虹                                                      416,000 人民币普通股                      416,000
    徐梅英                                                      377,000 人民币普通股                      377,000
    王金荣                                                      319,800 人民币普通股                      319,800
    中森投资发展有限公司                                        278,428 人民币普通股                      278,428前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和 公司未知前 10 名无限售条件股东是否存在关联关系;也未知前 10 名无限售条件股东是前 10 名股东之间关联关系或一致 否存在属于《上市公司持股变动信息披露管理办法》中规定的一致行动人。行动的说明公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                             江西恒大高新技术股份有限公司 2013 半年度报告全文
                          第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动√ 适用 □ 不适用
                                                                                                 期初被授予 本期被授予 期末被授予
                             任职状 期初持股数 本期增持股 本期减持股 期末持股数
    姓名           职务                                                                            的限制性股 的限制性股 的限制性股
                                  态          (股)       份数量(股)份数量(股) (股)
                                                                                                 票数量(股)票数量(股)票数量(股)
    朱星河 董事长                现任         34,375,000 10,312,500                0 44,687,500                0          0           0
    胡恩雪 董事、总经理          现任         21,000,000         6,300,000         0 27,300,000                0          0           0
    彭伟宏 董事、财务总监        现任              250,000           75,000        0     325,000               0          0           0
    胡恩莉 董事                  现任             1,125,000       337,500          0   1,462,500               0          0           0
    郭华平 独立董事              现任                      0             0         0             0             0          0           0
    李云龙 独立董事              现任                      0             0         0             0             0          0           0
    朱正吼 独立董事              现任                      0             0         0             0             0          0           0
    王金本 独立董事              现任                      0             0         0             0             0          0           0
    周     建 监事会主席         现任                      0             0         0             0             0          0           0
    邓国昌 监事                  现任              125,000           37,500        0     162,500               0          0           0
    李     进 监事               现任                      0             0         0             0             0          0           0
    周小根 副总经理              现任              250,000           75,000        0     325,000               0          0           0
          技术总监、总工程
    李建敏                       现任              150,000           45,000        0     195,000               0          0           0
          师
          董事会秘书、副总
    唐明荣                       现任              100,000           30,000        0     130,000               0          0           0
          经理
    聂     政 副总经理           现任                      0             0         0             0             0          0           0
    傅哲宽 董事                  离任                      0             0         0             0             0          0           0
    合计                --            --      57,375,000 17,212,500                0 74,587,500                0          0           0二、公司董事、监事、高级管理人员变动情况
       姓名          担任的职务               类型                 日期                                原因
                                                            2013 年 06 月 25 傅哲宽先生因个人工作原因提出辞去公司董事职务,
    傅哲宽           董事                  离职
                                                            日              同时一并辞去董事会审计委员会委员职务。
                                                           江西恒大高新技术股份有限公司 2013 半年度报告全文
                                         第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:江西恒大高新技术股份有限公司
                                                                                                    单位:元
                  项目                       期末余额                              期初余额流动资产:
    货币资金                                           136,031,986.30                        272,931,247.07
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                            10,315,775.81                         26,347,250.04
    应收账款                                           214,512,939.03                        180,256,610.45
    预付款项                                            81,748,133.67                         41,046,036.30
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                          24,280,413.92                         37,858,715.18
    买入返售金融资产
    存货                                                59,153,418.61                         59,814,142.45
    一年内到期的非流动资产
    其他流动资产                                       115,500,000.00                         18,000,000.00
    流动资产合计                                            641,542,667.34                        636,254,001.49
                            江西恒大高新技术股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资          89,704,509.44                        53,920,000.00
    投资性房地产           2,032,365.11                         2,113,472.51
    固定资产              50,503,128.18                        51,901,182.02
    在建工程              44,700,871.37                        32,839,204.86
    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              30,876,811.49                        31,223,921.75
    开发支出
    商誉
    长期待摊费用
    递延所得税资产         4,187,720.75                         3,582,055.33
    其他非流动资产
    非流动资产合计           222,005,406.34                       175,579,836.47
    资产总计                 863,548,073.68                       811,833,837.96流动负债:
    短期借款              62,800,000.00                        45,000,000.00
    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
    应付票据              12,000,000.00
    应付账款              16,216,654.37                         6,483,304.59
    预收款项               5,042,810.97                        14,587,508.42
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬            956,517.96                           901,848.52
    应交税费              15,157,315.99                        12,535,380.89
                                      江西恒大高新技术股份有限公司 2013 半年度报告全文
    应付利息
    应付股利
    其他应付款                      2,453,440.80                         3,051,677.35
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                       114,626,740.09                        82,559,719.77非流动负债:
    长期借款                        4,280,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                     20,965.31                            19,352.81
    其他非流动负债                  7,744,310.27                        10,058,070.76
    非流动负债合计                      12,045,275.58                        10,077,423.57
    负债合计                           126,672,015.67                        92,637,143.34所有者权益(或股东权益):
    实收资本(或股本)            130,000,000.00                       100,000,000.00
    资本公积                      392,823,011.50                       412,823,011.50
    减:库存股
    专项储备
    盈余公积                       25,116,138.38                        25,116,138.38
    一般风险准备
    未分配利润                    188,936,908.13                       181,257,544.74
    外币报表折算差额
    归属于母公司所有者权益合计         736,876,058.01                       719,196,694.62
    少数股东权益
    所有者权益(或股东权益)合计       736,876,058.01                       719,196,694.62负债和所有者权益(或股东权益)总
                                   863,548,073.68                       811,833,837.96计
                                                                江西恒大高新技术股份有限公司 2013 半年度报告全文
    法定代表人:朱星河                       主管会计工作负责人:彭伟宏                     会计机构负责人:万建英2、母公司资产负债表编制单位:江西恒大高新技术股份有限公司
                                                                                                         单位:元
                 项目                             期末余额                              期初余额流动资产:
    货币资金                                                 133,241,013.92                        262,725,822.53
    交易性金融资产
    应收票据                                                   8,105,514.51                         24,687,250.04
    应收账款                                                 204,733,920.63                        174,904,586.12
    预付款项                                                  34,298,845.43                         27,229,706.68
    应收利息
    应收股利
    其他应收款                                                65,355,751.91                         44,039,876.40
    存货                                                      53,873,977.04                         55,049,935.22
    一年内到期的非流动资产
    其他流动资产                                             115,500,000.00                         16,000,000.00
    流动资产合计                                                 615,109,023.44                        604,637,176.99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                                             137,041,799.46                        101,257,290.02
    投资性房地产
    固定资产                                                  47,238,116.44                         48,459,590.88
    在建工程                                                  29,566,674.37                         24,940,378.86
    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                                                  22,057,950.26                         22,290,275.12
    开发支出
    商誉
                                江西恒大高新技术股份有限公司 2013 半年度报告全文
    长期待摊费用
    递延所得税资产             4,111,097.76                         3,523,061.94
    其他非流动资产
    非流动资产合计               240,015,638.29                       200,470,596.82
    资产总计                     855,124,661.73                       805,107,773.81流动负债:
    短期借款                  60,800,000.00                        45,000,000.00
    交易性金融负债
    应付票据                  12,000,000.00
    应付账款                  15,967,073.47                         6,383,093.12
    预收款项                   4,698,399.47                        14,045,217.92
    应付职工薪酬                824,978.66                           777,678.47
    应交税费                  14,976,353.11                        12,252,293.52
    应付利息
    应付股利
    其他应付款                 7,808,140.27                         2,595,738.39
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                 117,074,944.98                        81,054,021.42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                20,965.31                            19,352.81
    其他非流动负债             7,744,310.27                        10,058,070.76
    非流动负债合计                 7,765,275.58                        10,077,423.57
    负债合计                     124,840,220.56                        91,131,444.99所有者权益(或股东权益):
    实收资本(或股本)       130,000,000.00                       100,000,000.00
    资本公积                 395,018,849.64                       415,018,849.64
    减:库存股
    专项储备
                                                                江西恒大高新技术股份有限公司 2013 半年度报告全文
    盈余公积                                                 24,895,747.93                         24,895,747.93
    一般风险准备
    未分配利润                                              180,369,843.60                        174,061,731.25
    外币报表折算差额
    所有者权益(或股东权益)合计                                 730,284,441.17                        713,976,328.82负债和所有者权益(或股东权益)总
                                                             855,124,661.73                        805,107,773.81计
    法定代表人:朱星河                       主管会计工作负责人:彭伟宏                     会计机构负责人:万建英3、合并利润表编制单位:江西恒大高新技术股份有限公司
                                                                                                         单位:元
                  项目                            本期金额                              上期金额
    一、营业总收入                                               149,669,010.94                        105,894,675.43
    其中:营业收入                                          149,669,010.94                        105,894,675.43
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                               133,000,318.57                         87,436,776.15
    其中:营业成本                                          108,572,893.77                         70,693,922.84
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                                      1,570,516.50                          1,081,538.34
           销售费用                                            5,280,536.42                          5,050,085.84
           管理费用                                           14,795,568.76                         13,831,426.75
           财务费用                                           -1,484,245.49                         -4,731,791.07
           资产减值损失                                        4,265,048.61                          1,511,593.45
    加:公允价值变动收益(损失以―-‖号填列)
                                                                江西恒大高新技术股份有限公司 2013 半年度报告全文
            投资收益(损失以―-‖号
                                                               3,922,343.35                          376,158.61填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以―-‖号填列)
    三、营业利润(亏损以―-‖号填列)                            20,591,035.72                        18,834,057.89
       加:营业外收入                                          3,414,824.17                         3,399,841.37
       减:营业外支出                                           422,767.70                           227,879.44
            其中:非流动资产处置损失四、利润总额(亏损总额以―-‖号填
                                                              23,583,092.19                        22,006,019.82列)
       减:所得税费用                                          2,903,728.80                         3,372,795.65
    五、净利润(净亏损以―-‖号填列)                            20,679,363.39                        18,633,224.17
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                             20,679,363.39                        18,633,224.17
       少数股东损益
    六、每股收益:                                       --                                    --
       (一)基本每股收益                                              0.16                                 0.14
       (二)稀释每股收益                                              0.16                                 0.14七、其他综合收益
    八、综合收益总额                                              20,679,363.39                        18,633,224.17
       归属于母公司所有者的综合收益
                                                              20,679,363.39                        18,633,224.17总额
       归属于少数股东的综合收益总额
    法定代表人:朱星河                       主管会计工作负责人:彭伟宏                     会计机构负责人:万建英4、母公司利润表编制单位:江西恒大高新技术股份有限公司
                                                                                                        单位:元
                 项目                             本期金额                              上期金额
    一、营业收入                                                 124,290,390.71                        89,656,480.39
       减:营业成本                                           85,551,518.23                        56,783,011.51
                                                               江西恒大高新技术股份有限公司 2013 半年度报告全文
           营业税金及附加                                     1,542,762.84                         1,061,676.98
           销售费用                                           5,243,911.82                         4,810,874.79
           管理费用                                          12,916,068.00                        12,146,115.75
           财务费用                                          -1,546,479.88                        -4,714,349.20
           资产减值损失                                       5,405,295.80                         1,316,870.07
       加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖号填
                                                              3,911,056.59                          376,158.61列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以―-‖号填列)                           19,088,370.49                        18,628,439.10
       加:营业外收入                                         3,405,991.19                         3,399,125.37
       减:营业外支出                                          394,821.13                           184,180.20
           其中:非流动资产处置损失三、利润总额(亏损总额以―-‖号填
                                                             22,099,540.55                        21,843,384.27列)
       减:所得税费用                                         2,791,428.20                         3,270,655.67
    四、净利润(净亏损以―-‖号填列)                           19,308,112.35                        18,572,728.60
    五、每股收益:                                       --                                   --
       (一)基本每股收益                                             0.15                                 0.14
       (二)稀释每股收益                                             0.15                                 0.14六、其他综合收益
    七、综合收益总额                                             19,308,112.35                        18,572,728.60
    法定代表人:朱星河                       主管会计工作负责人:彭伟宏                    会计机构负责人:万建英5、合并现金流量表编制单位:江西恒大高新技术股份有限公司
                                                                                                       单位:元
                 项目                             本期金额                             上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                          92,213,696.21                        90,828,795.76
       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
                                       江西恒大高新技术股份有限公司 2013 半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金    23,920,771.95                        12,510,813.37
    经营活动现金流入小计                116,134,468.16                       103,339,609.13
    购买商品、接受劳务支付的现金    85,918,151.50                        60,055,616.97
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     11,347,102.54                         9,534,817.45金
    支付的各项税费                   9,487,770.24                        17,964,083.54
    支付其他与经营活动有关的现金    25,065,431.71                        28,050,905.79
    经营活动现金流出小计                131,818,455.99                       115,605,423.75
    经营活动产生的现金流量净额          -15,683,987.83                       -12,265,814.62二、投资活动产生的现金流量:
    收回投资收到的现金             135,550,000.00                         8,000,000.00
    取得投资收益所收到的现金          137,833.91                           376,158.61
    处置固定资产、无形资产和其他
                                           300.00                             37,000.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                135,688,133.91                         8,413,158.61
    购建固定资产、无形资产和其他
                                     10,630,343.63                        19,058,183.16长期资产支付的现金
                                                                 江西恒大高新技术股份有限公司 2013 半年度报告全文
       投资支付的现金                                        265,050,000.00
       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                                         275,680,343.63                          19,058,183.16
    投资活动产生的现金流量净额                                   -139,992,209.72                        -10,645,024.55三、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                                     23,080,000.00                           1,000,000.00
       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                                          23,080,000.00                           1,000,000.00
       偿还债务支付的现金                                       1,000,000.00
       分配股利、利润或偿付利息支付
                                                                4,948,063.22                          3,330,000.00的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                            5,948,063.22                          3,330,000.00
    筹资活动产生的现金流量净额                                    17,131,936.78                          -2,330,000.00四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                 -138,544,260.77                        -25,240,839.17
       加:期初现金及现金等价物余额                          271,022,667.07                         347,119,282.58
    六、期末现金及现金等价物余额                                 132,478,406.30                         321,878,443.41
    法定代表人:朱星河                       主管会计工作负责人:彭伟宏                      会计机构负责人:万建英6、母公司现金流量表编制单位:江西恒大高新技术股份有限公司
                                                                                                          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:
                                        江西恒大高新技术股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金    61,149,519.77                         79,127,779.81
    收到的税费返还
    收到其他与经营活动有关的现金    31,388,960.84                         23,600,235.41
    经营活动现金流入小计                 92,538,480.61                        102,728,015.22
    购买商品、接受劳务支付的现金    46,386,672.04                         48,644,388.94
    支付给职工以及为职工支付的现
                                     10,688,015.93                          9,028,357.81金
    支付的各项税费                    8,728,212.67                        17,296,208.95
    支付其他与经营活动有关的现金    31,209,805.05                         30,661,274.00
    经营活动现金流出小计                 97,012,705.69                        105,630,229.70
    经营活动产生的现金流量净额            -4,474,225.08                        -2,902,214.48二、投资活动产生的现金流量:
    收回投资收到的现金             125,500,000.00                          8,000,000.00
    取得投资收益所收到的现金           126,547.15                           376,158.61
    处置固定资产、无形资产和其他
                                            300.00长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                125,626,847.15                          8,376,158.61
    购建固定资产、无形资产和其他
                                       6,188,434.84                        19,051,046.40长期资产支付的现金
    投资支付的现金                 257,000,000.00                         20,000,000.00
    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                263,188,434.84                         39,051,046.40
    投资活动产生的现金流量净额          -137,561,587.69                       -30,674,887.79三、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              16,800,000.00                          1,000,000.00
    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                 16,800,000.00                          1,000,000.00
    偿还债务支付的现金                1,000,000.00
                                                                  江西恒大高新技术股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付
                                                                 4,893,995.84                                 3,330,000.00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                                             5,893,995.84                                 3,330,000.00
    筹资活动产生的现金流量净额                                     10,906,004.16                                  -2,330,000.00四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                  -131,129,808.61                                -35,907,102.27
       加:期初现金及现金等价物余额                           260,817,242.53                              342,217,913.50
    六、期末现金及现金等价物余额                                  129,687,433.92                              306,310,811.23
    法定代表人:朱星河                         主管会计工作负责人:彭伟宏                           会计机构负责人:万建英7、合并所有者权益变动表编制单位:江西恒大高新技术股份有限公司本期金额
                                                                                                                   单位:元
                                                                      本期金额
                                                   归属于母公司所有者权益
             项目                                                                                    少数股东 所有者权
                             实收资
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                           其他    权益        益合计
                                          积      股     备      积       险准备    利润
                             股本)
                             100,000 412,823,                  25,116,1            181,257,                     719,196,69一、上年年末余额
                              ,000.00    011.50                  38.38              544.74                            4.62
       加:会计政策变更
           前期差错更正
           其他
                             100,000 412,823,                  25,116,1            181,257,                     719,196,69二、本年年初余额
                              ,000.00    011.50                  38.38              544.74                            4.62
    三、本期增减变动金额(减少 30,000, -20,000,                                        7,679,36                     17,679,363
    以―-‖号填列)              000.00    000.00                                         3.39                             .39
                                                                                   20,679,3                     20,679,363(一)净利润
                                                                                     63.39                              .39(二)其他综合收益
                                                                                   20,679,3                     20,679,363上述(一)和(二)小计
                                                                                     63.39                              .39(三)所有者投入和减少资本
                                                                   江西恒大高新技术股份有限公司 2013 半年度报告全文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
                                                                                    -3,000,0                  -3,000,000.(四)利润分配
                                                                                      00.00                           001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                           -3,000,0                  -3,000,000.
    配                                                                                    00.00                           004.其他
                                30,000, -20,000,                                    -10,000,(五)所有者权益内部结转
                                 000.00   000.00                                     000.00
    1.资本公积转增资本(或股       20,000, -20,000,
    本)                             000.00   000.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损
                                10,000,                                             -10,000,4.其他
                                 000.00                                              000.00(六)专项储备1.本期提取2.本期使用(七)其他
                                130,000 392,823,                25,116,1            188,936,                  736,876,05四、本期期末余额
                                ,000.00    011.50                 38.38              908.13                         8.01上年金额
                                                                                                                单位:元
                                                                       上年金额
                                                     归属于母公司所有者权益
             项目               实收资                                                                少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                         其他    权益     益合计
                                            积      股     备     积       险准备    利润
                                股本)
                                80,000, 424,823,                 22,686,            174,243,                  701,753,01一、上年年末余额
                                 000.00    011.50                092.13              909.79                         3.42
       加:同一控制下企业合并产生的追溯调整
                                                  江西恒大高新技术股份有限公司 2013 半年度报告全文
       加:会计政策变更
           前期差错更正
           其他
                             80,000, 424,823,   22,686,       174,243,                 701,753,01二、本年年初余额
                             000.00    011.50   092.13          909.79                       3.42
    三、本期增减变动金额(减少 20,000, -12,000,                   2,633,22                 10,633,224
    以―-‖号填列)             000.00    000.00                     4.17                        .17
                                                              18,633,2                 18,633,224(一)净利润
                                                                 24.17                        .17(二)其他综合收益
                                                              18,633,2                 18,633,224上述(一)和(二)小计
                                                                 24.17                        .17(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
                                                              -8,000,0                 -8,000,000.(四)利润分配
                                                                 00.00                         001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                     -8,000,0                 -8,000,000.
    配                                                               00.00                         004.其他
                             20,000, -12,000,                 -8,000,0(五)所有者权益内部结转
                             000.00    000.00                    00.00
    1.资本公积转增资本(或股    12,000, -12,000,
    本)                         000.00    000.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损
                             8,000,0                          -8,000,04.其他
                              00.00                              00.00(六)专项储备1.本期提取2.本期使用(七)其他
                                                                    江西恒大高新技术股份有限公司 2013 半年度报告全文
                             100,000 412,823,                     22,686,         176,877,                            712,386,23四、本期期末余额
                              ,000.00    011.50                   092.13           133.96                                   7.59
    法定代表人:朱星河                            主管会计工作负责人:彭伟宏                            会计机构负责人:万建英8、母公司所有者权益变动表编制单位:江西恒大高新技术股份有限公司本期金额
                                                                                                                        单位:元
                                                                       本期金额
              项目            实收资本                                                   一般风险 未分配利 所有者权
                                              资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                     准备         润           益合计
                              100,000,00 415,018,84                         24,895,747                 174,061,73 713,976,32一、上年年末余额
                                    0.00           9.64                            .93                         1.25         8.82
       加:会计政策变更
           前期差错更正
           其他
                              100,000,00 415,018,84                         24,895,747                 174,061,73 713,976,32二、本年年初余额
                                    0.00           9.64                            .93                         1.25         8.82
    三、本期增减变动金额(减少 30,000,000 -20,000,00                                                       6,308,112. 16,308,112
    以―-‖号填列)                        .00        0.00                                                         35           .35
                                                                                                       19,308,112 19,308,112(一)净利润
                                                                                                                .35          .35(二)其他综合收益
                                                                                                       19,308,112 19,308,112上述(一)和(二)小计
                                                                                                                .35          .35(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
                                                                                                      -3,000,000. -3,000,000.(四)利润分配
                                                                                                                00           001.提取盈余公积2.提取一般风险准备
                                                                                                      -3,000,000. -3,000,000.3.对所有者(或股东)的分配
                                                                                                                00           00
                                                                  江西恒大高新技术股份有限公司 2013 半年度报告全文4.其他
                              30,000,000 -20,000,00                                            -10,000,00(五)所有者权益内部结转
                                       .00       0.00                                               0.00
                             20,000,000 -20,000,001.资本公积转增资本(或股本)
                                     .00      0.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损
                              10,000,000                                                       -10,000,004.其他
                                       .00                                                          0.00(六)专项储备1.本期提取2.本期使用(七)其他
                              130,000,00 395,018,84                      24,895,747           180,369,84 730,284,44四、本期期末余额
                                     0.00        9.64                           .93                 3.60          1.17上年金额
                                                                                                              单位:元
                                                                     上年金额
              项目              实收资本                                              一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                               准备       润          益合计
                                80,000,000 427,018,84                    22,465,701           168,191,31 697,675,86一、上年年末余额
                                       .00        9.64                          .68                    5.05       6.37
    加:会计政策变更
           前期差错更正
           其他
                                80,000,000 427,018,84                    22,465,701           168,191,31 697,675,86二、本年年初余额
                                       .00        9.64                          .68                    5.05       6.37
    三、本期增减变动金额(减少以 20,000,000 -12,000,00                                             2,572,728. 10,572,728
    ―-‖号填列)                         .00        0.00                                                  60         .60
                                                                                              18,572,728 18,572,728(一)净利润
                                                                                                        .60        .60(二)其他综合收益
                                                                                              18,572,728 18,572,728上述(一)和(二)小计
                                                                                                        .60        .60(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
                                                                   江西恒大高新技术股份有限公司 2013 半年度报告全文金额3.其他
                                                                                              -8,000,000. -8,000,000.(四)利润分配
                                                                                                      00          001.提取盈余公积2.提取一般风险准备
                                                                                              -8,000,000. -8,000,000.3.对所有者(或股东)的分配
                                                                                                      00          004.其他
                              12,000,000 -12,000,00(五)所有者权益内部结转
                                       .00        0.00
                             12,000,000 -12,000,001.资本公积转增资本(或股本)
                                     .00      0.002.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
                                8,000,000.                                                    -8,000,000.(七)其他
                                       00                                                             00
                              100,000,00 415,018,84                       22,465,701          170,764,04 708,248,59四、本期期末余额
                                     0.00         9.64                           .68                3.65        4.97
    法定代表人:朱星河                           主管会计工作负责人:彭伟宏                    会计机构负责人:万建英三、公司基本情况
       江西恒大高新技术实业有限公司(以下简称“本公司”)于1993年1月18日经南昌市工商行政管理局批准成立,并取得企业法人营业执照,注册号洪高私0011-1,注册资本:8万元;注册地址:南昌市南京东路480号;法定代表人:朱星河;企业类型:有限责任公司。
       1995年2月,公司增加注册资本42万元,公司注册资本变更为50万元;
       1997年3月,公司增加注册资本100万元,公司注册资本变更为150万元(江西赣江会计师事务所<97赣江会所验字第1号>);
       1998年2月,公司增加注册资本50万元,公司注册资本变更为200万元,朱星河占60%、胡长清占30%、胡恩雪占10%(江西省资信审计师事务所验资报告书(1998)赣资审事验字第040号);
       1999年3月,公司增加注册资本100万元,注册资本变更为300万元,朱星河占60%、胡长清占30%、胡恩雪占10%(江西省资信审计师事务所验资报告书赣资审事验字(1999)104号);
       2002年4月,公司增加注册资本2,700万元,注册资本变更为3,000万元,朱星河占57.5%、胡恩雪占30%、胡长清占10%、胡恩莉占2.5%(江西中晟会计师事务所有限公司中晟验字第[2002]046号验资报告)。
                                                             江西恒大高新技术股份有限公司 2013 半年度报告全文
    2007年10月,根据朱星河与朱光宇、朱倍坚签订的股权转让协议及股东会决议,朱星河将其持有的5.3571%股权转让给朱光宇;朱星河将其持有的1.7857%股权转让给朱倍坚,上述转让事项已于2007年10月24日办理工商变更登记手续。
    根据公司2007年10月25日临时股东会决议和修改后的章程规定:江西恒大高新技术实业有限公司整体变更为江西恒大高新技术股份有限公司,并将截至2007年8月31日止经审计后的公司净资产84,535,872.61元中的56,000,000.00元按1:1的比例折为江西恒大高新技术股份有限公司的股本,余额28,535,872.61元转为江西恒大高新技术股份有限公司的资本公积,变更后的注册资本为人民币56,000,000.00元,并于2007年10月30日取得南昌市工商行政管理局颁发的企业法人营业执照。
    根据朱星河与周小根、彭伟宏、李建敏、邓国昌、唐明荣签订的股权转让协议及2009年12月21日股东会决议,朱星河将其持有的0.36%股权,计200,000.00元转让给周小根;朱星河将其持有的0.36%股权,计200,000.00元转让给彭伟宏;朱星河将其持有的0.21%股权,计120,000.00元转让给李建敏;朱星河将其持有的0.18%股权,计100,000.00元转让给邓国昌;朱星河将其持有的0.14%股权,计80,000.00元转让给唐明荣。转让后公司注册资本不变,上述转让事项已于2009年12月29日办理工商变更登记手续。
    根据2010年3月17日临时股东大会决议及修改后的章程规定,江西恒大高新技术股份有限公司新增股本400万股,计人民币4,000,000.00元,由天津达晨创富股权投资基金中心(有限合伙)、深圳市中科招商投资管理有限公司、中森投资发展有限公司、深圳市和泰成长创业投资有限责任公司按照每股10.50元分别认缴1,500,000.00股、1,000,000.00股、1,000,000.00股、500,000.00股,计15,750,000.00元、10,500,000.00元、10,500,000.00元、5,250,000.00元。同时股东胡恩莉将其持有的0.89%股权,计500,000万元转让给深圳市和泰成长创业投资有限责任公司。变更后的注册资本为人民币60,000,000.00元,于2010年3月29日取得南昌市工商行政管理局颁发的法人营业执照。法定代表人:朱星河。
    2011年5月16日中国证监会证监许可[2011]720号文核准本公司在深圳证券交所向社会公众公开发行2,000万股新股,发行后公司股份总数为8,000.00万股,已于2011年9月6日在南昌市工商行政管理局办理了工商变更。
    根据公司2011年度股东会决议,以2011年12月31日的公司总股本80,000,000.00股为基数,向全体股东按每10股送红股1股;以资本公积向全体股东每10股转增1.5股;送配股后增加股本2000万元。本期增资业经中磊会计师事务所出具的(2012)中磊验A字第0037号验资报告验证。
    根据公司2012年年度股东大会决议,以2012年12月31日的公司总股本100,000,000股为基数,向全体股东按每10股送红股1股、派发现金红利0.3元(含税)。以资本公积金向全体股东每10股转增2股,共计转增2000万股。送股及转增股本后,公司总股本增加至13000万股。
    经营范围:工业设备特种防护及表面工程、硬面技术服务(凭资质证经营);金属热喷涂、高温远红外、高温抗蚀耐磨等涂抹料、特种陶瓷、耐磨衬里材料、耐火材料、捣打料、高温胶泥、尼龙、超高分子量聚乙烯衬板、防腐涂料等新材料及通用机械(阀门)的生产和销售;国内贸易、进料加工和“三来一补”业务。(国家限定公司经营和国家禁止进出口的商品除外)。
    按照《公司法》、《证券法》和公司章程的规定,公司建立了较为完善的法人治理结构。股东大会是公司最高权力机构,董事会是公司的常设决策机构,向股东大会负责,对公司经营活动中的重大决策问题进行审议并做出决定,或提交股东大会审议。监事会是公司的监督机构,负责对公司董事、经理的行为及公司财务进行监督。公司下设战略发展部、水泥事业部、业务部、业务拓展部、市场部、市场拓展部、博士后工作站、表面工程中心、生产部、技术部、质量与安全部、采购部、工程部、人力资源部、总经理办公室、财务部、证券事务部、监审部等18个职能部门。公司目前拥有五家全资子公司:南昌恒大新材料发展有限公司、江西恒大表面工程有限公司、北京球冠科技有限公司、北京东方晶格科技发展有限公司以及江西恒大新能源科技有限公司。不适用四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项会计准则及其他相关规定进行确认和计量,在此基础上编制财务报表。
                                                                江西恒大高新技术股份有限公司 2013 半年度报告全文2、遵循企业会计准则的声明
       本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了企业的财务状况、经营成果和现金流量等有关信息。3、会计期间
       本公司会计年度为公历1月1日至12月31日。4、记账本位币
       本公司记账本位币为人民币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
       本公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积,资本公积不足冲减的,调整留存收益。本公司为进行企业合并而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、法律服务费等,于发生时计入当期损益。
       企业合并中发行权益性证券发生的手续费、佣金等,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。被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此基础上按照企业会计准则规定确认。(2)非同一控制下的企业合并
       本公司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。本公司在购买日对合并成本进行分配。
       本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;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,计入当期损益。企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认为负债并按照公允价值计量。6、合并财务报表的编制方法(1)合并财务报表的编制方法
       本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。
       合并财务报表以本公司及子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,
                                                             江西恒大高新技术股份有限公司 2013 半年度报告全文由本公司编制。
    合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。
    子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,若公司章程或协议未规定少数股东有义务承担的,该余额冲减本公司的所有者权益;若公司章程或协议规定由少数股东承担的,该余额冲减少数股东权益。
    在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。
    在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。
    在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。(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不适用7、现金及现金等价物的确定标准
    本公司将持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险小的投资确定为现金等价物。8、外币业务和外币报表折算(1)外币业务
    外币业务:以记账本位币以外的其他货币进行收付、往来结算和计价的经济业务。(2)外币财务报表的折算
    外币交易应当在初始确认时,采用交易发生日的即期汇率将外币金额折算为记账本位币。对各种外币账户的外币期末余额,外币货币性项目按资产负债表日即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额计入当期损益;以历史成本计量的外币非货币性项目仍采用交易发生日的即期汇率折算。
    外币财务报表的折算遵循下列原则:
    1、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;
    2、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;
    3、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;
    4、现金流量表按照系统合理的方法确定、与现金流量发生日即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列示。9、金融工具金融工具是指在金融市场中可交易的金融资产。
                                                            江西恒大高新技术股份有限公司 2013 半年度报告全文(1)金融工具的分类
    公司金融资产在初始确认时划分为四类:(1)以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产;(2)持有至到期投资;(3)贷款和应收款项;(4)可供出售金融资产。
    金融负债在初始确认时划分为两类:(1)以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债;(2)其他金融负债。(2)金融工具的确认依据和计量方法
    1、金融资产和金融负债的初始计量
    公司初始确认金融资产或金融负债,按照公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产或金融负债,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或金融负债,相关交易费用计入初始确认金额。
    2、金融资产和金融负债的后续计量
    (1)以公允价值计量且其变动计入当期损益的金融资产和金融负债,按照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。
    (2)持有至到期投资、贷款和应收款项,采用实际利率法,按摊余成本计量。
    (3)可供出售金融资产按照公允价值进行后续计量,公允价值变动形成的利得或损失、除减值损失和外币货币性金融资产形成的汇兑损益外,直接计入所有者权益,在该金融资产终止确认时转出,计入当期损益。可供出售外币货币性金融资产形成的汇兑损益,计入当期损益。采用实际利率法计算的可供出售金融资产的利息,计入当期损益;可供出售权益工具投资的现金股利,在被投资单位宣告发放股利时计入当期损益。
    在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    (4)其他金融负债按摊余成本进行后续计量。与在活跃市场中没有报价,公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,应当按照成本计量。10、应收款项坏账准备的确认标准和计提方法
       一、确认标准:
       ①因债务人破产或者死亡,以其破产财产或遗产清偿后,仍然不能收回的账款。
       ②因债务人逾期未履行偿债义务且有充分证据表明不能收回的应收款项。
       二、计提方法:
       期末按账龄余额的百分比分析计提坏账准备,计提比例如下:
                                                               江西恒大高新技术股份有限公司 2013 半年度报告全文(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                      应收账款 200 万元以上
                                                      本公司将金额 200 万元以上的应收款项,单独进行减值测试,
    单项金额重大并单项计提坏账准备的计提方法              有客观证据表明其发生了减值的,根据其未来现金流量现值低
                                                      于其账面价值的差额,确认减值损失,计提坏账准备。(2)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由                 应收账款 200 万元以下
    坏账准备的计提方法                     期末按账龄余额的百分比分析计提坏账准备11、存货(1)存货的分类
    公司存货分类为:原材料、周转材料、在产品、库存商品。(2)发出存货的计价方法
    计价方法:加权平均法
    原材料、库存商品采用月末一次加权平均法确定发出存货的实际成本。(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,存货按照成本与可变现净值孰低计量。存货成本高于其可变现净值的,计提存货跌价准备,计入当期损益。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
    存货的盘存制度:采用永续盘存制。(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法周转材料中的低值易耗品采用一次摊销法摊销。包装物摊销方法:一次摊销法周转材料中的包装物采用一次摊销法摊销。
                                                             江西恒大高新技术股份有限公司 2013 半年度报告全文12、长期股权投资(1)投资成本的确定
    1、企业合并形成的长期股权投资,按照下列规定确定其初始投资成本:①同一控制下的企业合并,合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始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;资本公积不足冲减的,调整留存收益。合并方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初始投资成本。按照发行股份的面值总额作为股本,长期股权投资初始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;资本公积不足冲减的,调整留存收益。②非同一控制下的企业合并,购买方在购买日以取得股权支付对价的公允价值和为进行企业合并发生的各项直接相关费用确定为合并成本作为长期股权投资的初始投资成本。如果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,应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,吸收合并的其差额计入当期损益,控股合并的其差额计入留存收益。        2、除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:①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初始投资成本。初始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。②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初始投资成本。③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初始投资成本,但合同或协议约定价值不公允的除外。④通过非货币性资产交换取得的长期股权投资,其初始投资成本按照《企业会计准则第 7 号——非货币性资产交换》确定。⑤通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则第 12 号——债务重组》确定。(2)后续计量及损益确认
    成本法核算的长期股权投资对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。采用成本法核算的长期股权投资按照初始投资成本计价。追加或收回投资调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。(2)对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股权投资的成本。取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,投资企业负有承担额外损失义务的除外。被投资单位以后实现净利润的,投资企业在其收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。被投资单位采用的会计政策及会计期间与投资企业不一致的,按照投资企业的会计政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资损益。 对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入资本公积。(3)确定对被投资单位具有共同控制、重大影响的依据
    按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和经营决策需要分享控制权的投资方一致同意时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定,则视为投资企业能够对被投资单位施加重大影响。
                                                              江西恒大高新技术股份有限公司 2013 半年度报告全文(4)减值测试方法及减值准备计提方法
    重大影响以下的、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,其减值损失是根据其账面价值与按
    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进行确定。         除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,
    将差额确认为减值损失。       因企业合并形成的商誉,无论是否存在减值迹象,每年都进行减值测试。         长期股权投资减值损失一经确认,不再转回。13、投资性房地产
    1、本公司投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产。包括:出租的房屋建筑物等。
    2、本公司投资性房地产按照成本进行初始计量。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;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;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。
    3、本公司对投资性房地产后续计量采用成本模式计量,按可使用年限采用年限平均法计提折旧或摊销。
    投资性房地产分类、折旧或摊销年限、预计净残值率、年折旧率或摊销率如下:14、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,并且使用寿命超过一个会计年度的有形资产。同时满足下列条件的,予以确认:(1)与该固定资产有关的经济利益很可能流入企业;(2)该固定资产的成本能够可靠地计量。(2)融资租入固定资产的认定依据、计价方法
    公司租赁资产符合下列一项或数项标准的,认定为融资租赁:(1)在租赁期届满时,租赁资产的所有权转移给承租人;(2)承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权;(3)即使资产的所有权不转移,但租赁期占租赁资产使用寿命的 75%及其以上;(4)承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值(90%及其以上); (5)租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。在租赁期开始日,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。公司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。公司在计算最低租赁付款额的现值时,采用租赁内含利率(租赁合同规定的利率或同期银行利率)作为折现率。未确认融资费用在租赁期内各个期间进行分摊,采用实际利率法计算确认当期的融资费用。公司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。
                                                             江西恒大高新技术股份有限公司 2013 半年度报告全文(3)各类固定资产的折旧方法
    本公司对所有固定资产(已提足折旧仍继续使用的固定资产和单独计价入账的土地除外)计提折旧。固定资产按年限平均法计提折旧。
            类别                   折旧年限(年)          残值率(%)               年折旧率(%)
    房屋及建筑物                20                                            5% 4.75%
    机器设备                    10                                            5% 9.5%
    电子设备                    5                                             5% 19%
    运输设备                    5                                             5% 19%15、在建工程(1)在建工程的类别
    在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点
    本公司在建工程按实际发生的支出确定其工程成本,在达到预定可使用状态之日按照达到预定可使用状态前所发生的必要支出转入固定资产。在工程达到预定可使用状态,但尚未办理竣工决算的,根据工程预算、造价或工程实际成本等,按估计的价值结转为固定资产,待办理了竣工决算手续后,再按实际成本调整原来的暂估价值。(3)在建工程的减值测试方法、减值准备计提方法
    公司在每期末判断在建工程是否存在可能发生减值的迹象。
    在建工程存在减值迹象的,估计其可收回金额。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。在建工程的减值损失一经确认,在以后会计期间不再转回。有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。16、借款费用(1)借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。
                                                            江西恒大高新技术股份有限公司 2013 半年度报告全文(2)借款费用资本化期间
    借款费用同时满足下列条件的,开始资本化:
    (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(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。购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用应当停止资本化。(4)借款费用资本化金额的计算方法
    在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,按照下列规定确定:
    (1)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,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定;
    (2)为购建或者生产符合资本化条件的资产而占用了一般借款的,根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率应当根据一般借款加权平均利率计算确定。资本化期间,是指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。
    在资本化期间内,每一会计期间的利息资本化金额,不应当超过当期相关借款实际发生的利息金额。
    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。17、无形资产(1)无形资产的计价方法
    (1)公司取得无形资产时按成本进行初始计量;
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    (2)后续计量
    在取得无形资产时分析判断其使用寿命。
                                                               江西恒大高新技术股份有限公司 2013 半年度报告全文对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(2)使用寿命有限的无形资产的使用寿命估计情况
    对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
             项目              预计使用寿命                                    依据
    土地使用权               50(3)使用寿命不确定的无形资产的判断依据
    对于使用寿命不确定的无形资产,每期末进行减值测试。对无形资产进行减值测试,估计其可收回金额。可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产预计未来现金流量的现值两者之间较高者确定。(4)无形资产减值准备的计提
    当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
    无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。
    无形资产的减值损失一经确认,在以后会计期间不再转回。有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。(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
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。
    开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。内部研究开发项目研究阶段的支出,在发生时计入当期损益。(6)内部研究开发项目支出的核算
    内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产:
    (1)完成该无形资产以使其能够使用或出售在技术上具有可行性;
    (2)具有完成该无形资产并使用或出售的意图;
    (3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能够证明其有用性;
    (4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    (5)归属于该无形资产开发阶段的支出能够可靠地计量。
                                                              江西恒大高新技术股份有限公司 2013 半年度报告全文18、收入(1)销售商品收入确认时间的具体判断标准(1)公司已将商品所有权上的主要风险和报酬转移给购货方;(2)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)相关的经济利益很可能流入企业;(5)相关的已发生或将发生的成本能够可靠地计量。(2)确认让渡资产使用权收入的依据让渡资产使用权,相关的经济利益很可能流入企业,且收入的金额能够可靠地计量的,确认收入。利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)确认提供劳务收入的依据
    提供劳务,在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。
    公司采用已完工作的测量(已经提供的劳务占应提供劳务总量的比例,或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。
    在资产负债表日提供劳务交易结果不能够可靠估计的,已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    在资产负债表日,建造合同的结果能够可靠估计的,根据完工百分比法确认合同收入和合同费用。
    固定造价合同的结果能够可靠估计,是指同时满足下列条件:
    (1)合同总收入能够可靠地计量;
    (2)与合同相关的经济利益很可能流入企业;
    (3)实际发生的合同成本能够清楚地区分和可靠地计量;
    (4)合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
    成本加成合同的结果能够可靠估计,是指同时满足下列条件:
    (1)与合同相关的经济利益很可能流入企业;
    (2)实际发生的合同成本能够清楚地区分和可靠地计量。
    公司采用累计实际发生的合同成本占合同预计总成本的比例(已经完成的合同工作量占合同预计总工作量的比例或实际测定的完工进度)确定合同完工进度。
    建造合同的结果不能可靠估计的,合同成本能够收回的,合同收入根据能够收回的实际合同成本予以确认,合同成本在其发生的当期确认为合同费用;合同成本不可能收回的,在发生时立即确认为合同费用,不确认合同收入。19、政府补助(1)类型
    政府补助,是指本公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为企业所有者投入的资本。本公司政府补助分为与资产相关的政府补助和与收益相关的政府补助。
                                                             江西恒大高新技术股份有限公司 2013 半年度报告全文(2)会计处理方法
    政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
    与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。
    与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益,用于补偿企业已发生的相关费用或损失的,直接计入当期损益。20、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
    公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。(2)确认递延所得税负债的依据
    公司将当期与以前期间应交未交的应纳税暂时性差异确认为递延所得税负债。但不包括商誉、非企业合并形成的交易且该交易发生时既不影响会计利润也不影响应纳税所得额所形成的暂时性差异。21、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,本公司在租赁期内各个期间按照直线法计入相关资产成本或当期损益。(2)融资租赁会计处理
    融资租入资产在租赁期开始日,承租人应当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。未确认融资费用采用实际利率法在租赁期内各个期间进行分摊。22、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 √ 否无(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否
                                                               江西恒大高新技术股份有限公司 2013 半年度报告全文(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否23、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否无(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 √ 否五、税项1、公司主要税种和税率
                 税种                               计税依据                               税率
    增值税                                 按扣除进项税后的余额缴纳             17%
    营业税                                 劳务收入、租赁收入;技术工程收入 5%;3%
    城市维护建设税                         按应纳流转税额                       1-7%
    企业所得税                             按应纳税所得额                       15%、25%各分公司、分厂执行的所得税税率不适用2、税收优惠及批文(1)母公司江西恒大高新技术股份有限公司为设置在国务院批准的高新技术产业开发区内的企业,并经江西省科学技术厅认定为高新技术企业。根据2011年10月9日江西省科学技术厅、江西省国家税务局、江西省财政厅、江西省地方税务局联合下发的编号为GF201136000020高新技术企业证书,核定本公司为高新技术企业,自2011年10年9月至2014年10月9日按应纳税所得额15%缴纳。(2)子公司北京球冠科技有限公司成立于2006年6月,根据北京市科学技术委员会、北京市财政局、北京市国家税务局、北京市地方税务局共同下发的编号为GF201111000486高新技术企业证书,核定本公司为高新技术企业,自2011年9月14日至2014年9月14日可享受企业所得税优惠政策,按应纳税所得额的15%缴纳。
                                                                     江西恒大高新技术股份有限公司 2013 半年度报告全文3、其他说明无六、企业合并及合并财务报表1、子公司情况公司子公司有:南昌恒大新材料发展有限公司、江西恒大表面工程有限公司、北京东方晶格科技发展有限公司、北京球冠科技有限公司和江西恒大新能源科技有限公司。(1)通过设立或投资等方式取得的子公司
                                                                                                                    单位: 元
                                                                                                                     从母公
                                                                                                                     司所有
                                                                                                                     者权益
                                                                                                                     冲减子
                                                                           实质                                      公司少
                                                                           上构                                      数股东
                                                                                                           少数股
                                                                           成对                       少             分担的
                                                                                                           东权益
                                                                           子公                       数             本期亏
         子公                                                                     持股   表决 是否         中用于
    子公司          注册   业务   注册资                           期末实际投 司净                        股             损超过
         司类                                  经营范围                           比例   权比 合并         冲减少
    全称            地    性质     本                               资额      投资                       东             少数股
         型                                                                       (%)    例(%) 报表        数股东
                                                                           的其                       权             东在该
                                                                                                           损益的
                                                                           他项                       益             子公司
                                                                                                           金额
                                                                           目余                                      年初所
                                                                           额                                        有者权
                                                                                                                     益中所
                                                                                                                     享有份
                                                                                                                     额后的
                                                                                                                      余额
                                        新型陶瓷、特种涂料、
                                        耐火材料及化工产品
                                        的科研生产与销售,
    南昌恒                                  普通机械、电子产品、
    大新材 全资                             建筑材料、轻工产品
                       生产   1378.77
    料发展 子公 南昌                        的生产与销售、新材 13,787,700.00          100% 100% 是
                       企业   万元
    有限公 司                               料和纳米材料及制
    司                                      品, 国内贸易,房屋
                                        租赁、物业管理,进
                                        料加工和"三来一补"
                                        业务
                                                                       江西恒大高新技术股份有限公司 2013 半年度报告全文
                                        高温抗蚀耐磨涂料、
                                        特种陶瓷、耐磨衬里
                                        材料、浇注料、捣扛
    江西恒                                  料、高温胶泥、高温
         控股
    大表面                 工程   1000 万 远红外涂抹料、金属
         子公 南昌                                             10,000,000.00          87.5% 100% 是
    工程有                 施工   元        热喷涂、节能材料、
         司
    限公司                                  机电产品及配件开
                                        发、生产、技术服务;
                                        防磨工程、保温工程
                                        施工、技术服务
                                        能源技术开发、技术
                                        咨询;节能环保项目
                                        的技术开发、技术服江西恒
                                        务、技术咨询、技术大新能 全资
                       能源   2000 万 转让;环保工程;可
    源科技 子公 南昌                                               20,000,000.00          100% 100% 是
                       施工   元        再生资源发电、发热有限公 司
                                        的技术服务;对外投司
                                        资(金融、证券、期
                                        货、保险除外);机电
                                        设备、配件的销售。通过设立或投资等方式取得的子公司的其他说明无(2)同一控制下企业合并取得的子公司
                                                                                                                      单位: 元
                                                                                                                       从母公
                                                                                                                       司所有
                                                                                                                       者权益
                                                                                                                       冲减子
                                                                               实质
                                                                                                                       公司少
                                                                               上构
                                                                                                               少数股 数股东
                                                                               成对                       少
                                                                                                               东权益 分担的
                                                                               子公                       数
         子公                                                                         持股   表决 是否         中用于 本期亏
    子公司          注册   业务   注册资                           期末实际投 司净                            股
         司类                                经营范围                                 比例   权比 合并         冲减少 损超过
    全称            地    性质        本                             资额         投资                       东
          型                                                                          (%)    例(%) 报表        数股东 少数股
                                                                               的其                       权
                                                                                                               损益的 东在该
                                                                               他项                       益
                                                                                                               金额    子公司
                                                                               目余
                                                                                                                       年初所
                                                                               额
                                                                                                                       有者权
                                                                                                                       益中所
                                                                                                                       享有份
                                                                                                                       额后的
                                                                      江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                                               余额
    北京东                                 金属热喷涂材和堆焊
    方晶格 全资                            材料的技术开发、销
                     生产
    科技发 子公 北京            100 万元 售;金属热喷涂和堆        1,000,000.00      100% 100% 是
                     企业
    展有限 司                              焊表面工程技术服
    公司                                   务;销售建筑材料
                                       法律、行政法规、国
                                       务院决定禁止的,不
                                       得经营;法律、行政
                                       法规、国务院决定规
    北京球                                 定应经许可的,经审
         全资
    冠科技               生产              批机关批准并经工商
         子公 北京          100 万元                           1,000,000.00      100% 100% 是
    有限公               企业              行政管理机关登记注
         司
    司                                     册后方可经营;法律、
                                       行政法规、国务院决
                                       定未经规定许可的,
                                       自主选择经营项目开
                                       展经营活动。通过同一控制下企业合并取得的子公司的其他说明无七、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:                          --              --             1,827,289.28       --            --         1,647,861.50
    人民币                         --              --             1,827,289.28       --            --         1,647,861.50
    银行存款:                     --              --         130,651,117.02         --            --       269,374,805.57
    人民币                         --              --         130,002,655.06         --            --       269,190,781.34
    美元                          104,857.18 6.1842                648,461.96        29,277.58 6.2855          184,024.23
    其他货币资金:                 --              --             3,553,580.00       --            --         1,908,580.00
    人民币                         --              --             3,553,580.00       --            --         1,908,580.00
    合计                           --              --         136,031,986.30         --            --       272,931,247.07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无
                                                                    江西恒大高新技术股份有限公司 2013 半年度报告全文2、应收票据(1)应收票据的分类
                                                                                                                     单位: 元
                     种类                                     期末数                                 期初数
    银行承兑汇票                                                          10,315,775.81                           26,347,250.04
    合计                                                                  10,315,775.81                           26,347,250.04(2)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                         备注上海板换机械设备有限
                       2013 年 02 月 18 日    2013 年 08 月 18 日                     2,200,000.00 20713940公司江西江联重工股份有限
                       2013 年 01 月 24 日    2013 年 07 月 24 日                     1,200,000.00 22595715公司上海瑞恩能源投资有限
                       2013 年 01 月 24 日    2013 年 07 月 24 日                     1,200,000.00 22595715公司上海瑞恩能源投资有限
                       2013 年 01 月 21 日    2013 年 07 月 21 日                     1,000,000.00 21783356公司
    江联重工股份有限公司 2013 年 04 月 16 日      2013 年 10 月 16 日                     1,000,000.00 25364261
    合计                              --                     --                           6,600,000.00             --说明已贴现或质押的商业承兑票据的说明3、应收账款(1)应收账款按种类披露
                                                                                                                     单位: 元
                                             期末数                                             期初数
         种类
                                账面余额                坏账准备                 账面余额                 坏账准备
                                                                          江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                                    比例                    比例
                              金额          比例(%)         金额         比例(%)       金额                    金额
                                                                                                    (%)                     (%)单项金额重大并单项计
                           82,210,852.35      34.29%      3,029,144.54    3.68%     42,374,307.54    21%     2,479,517.81 5.85%提坏账准备的应收账款按组合计提坏账准备的应收账款单项金额虽不重大但单
    项计提坏账准备的应收     157,507,959.85       65.71% 22,176,728.63 14.08% 159,362,694.48             79% 19,000,873.76 11.92%账款
    合计                     239,718,812.20        --      25,205,873.17        --     201,737,002.02    --     21,480,391.57    --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
                                                                                                                        单位: 元
          应收账款内容                 账面余额              坏账准备       计提比例(%)                  计提理由
                                                                                          公司将金额 200 万元以上的应收款
                                                                                          项,单独进行减值测试,有客观证据
    上海瑞恩能源投资有限公司               26,697,900.00           800,937.00             3% 表明其发生了减值的,根据其未来现
                                                                                          金流量现值低于其账面价值的差额,
                                                                                          确认减值损失,计提坏账准备。
                                                                                          公司将金额 200 万元以上的应收款
                                                                                          项,单独进行减值测试,有客观证据
    山西长冶潞安煤基合成油有限公司         10,625,721.20           332,802.86           3.13% 表明其发生了减值的,根据其未来现
                                                                                          金流量现值低于其账面价值的差额,
                                                                                          确认减值损失,计提坏账准备。
                                                                                          公司将金额 200 万元以上的应收款
                                                                                          项,单独进行减值测试,有客观证据
    江西泰盛建筑材料有限公司                   6,355,245.30        190,657.36             3% 表明其发生了减值的,根据其未来现
                                                                                          金流量现值低于其账面价值的差额,
                                                                                          确认减值损失,计提坏账准备。
                                                                                          公司将金额 200 万元以上的应收款
                                                                                          项,单独进行减值测试,有客观证据
    江西恒泰塑料制品有限公司                   5,394,889.50        161,846.69             3% 表明其发生了减值的,根据其未来现
                                                                                          金流量现值低于其账面价值的差额,
                                                                                          确认减值损失,计提坏账准备。
                                                                                          公司将金额 200 万元以上的应收款
                                                                                          项,单独进行减值测试,有客观证据
    南昌市长润石油化工有限责任公司             5,222,639.80        156,679.19             3% 表明其发生了减值的,根据其未来现
                                                                                          金流量现值低于其账面价值的差额,
                                                                                          确认减值损失,计提坏账准备。
    江西省大自然矿业有限公司                   3,824,867.59        114,746.03             3% 公司将金额 200 万元以上的应收款
                                                        江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                      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,计提坏账准备。
                                                                      公司将金额 200 万元以上的应收款
                                                                      项,单独进行减值测试,有客观证据
    华润彭城发电厂                   3,083,870.30    92,516.11         3% 表明其发生了减值的,根据其未来现
                                                                      金流量现值低于其账面价值的差额,
                                                                      确认减值损失,计提坏账准备。
                                                                      公司将金额 200 万元以上的应收款
                                                                      项,单独进行减值测试,有客观证据
    新疆准东五彩湾神华发电有限公司   3,037,472.12   132,613.59         3% 表明其发生了减值的,根据其未来现
                                                                      金流量现值低于其账面价值的差额,
                                                                      确认减值损失,计提坏账准备。
                                                                      公司将金额 200 万元以上的应收款
                                                                      项,单独进行减值测试,有客观证据
    宁夏宝丰能源集团动力公司         2,939,855.17   233,363.79      4.37% 表明其发生了减值的,根据其未来现
                                                                      金流量现值低于其账面价值的差额,
                                                                      确认减值损失,计提坏账准备。
                                                                      公司将金额 200 万元以上的应收款
                                                                      项,单独进行减值测试,有客观证据
    中国铝业股份有限公司贵州分公司   2,889,493.67    86,684.81      7.94% 表明其发生了减值的,根据其未来现
                                                                      金流量现值低于其账面价值的差额,
                                                                      确认减值损失,计提坏账准备。
                                                                      公司将金额 200 万元以上的应收款
                                                                      项,单独进行减值测试,有客观证据
    新疆东方希望有色金属有限公司     2,603,928.00    94,335.76         3% 表明其发生了减值的,根据其未来现
                                                                      金流量现值低于其账面价值的差额,
                                                                      确认减值损失,计提坏账准备。
                                                                      公司将金额 200 万元以上的应收款
                                                                      项,单独进行减值测试,有客观证据
    贵州华电桐梓发电有限公司         2,556,620.00   106,705.30      3.62% 表明其发生了减值的,根据其未来现
                                                                      金流量现值低于其账面价值的差额,
                                                                      确认减值损失,计提坏账准备。
                                                                      公司将金额 200 万元以上的应收款
                                                                      项,单独进行减值测试,有客观证据
    本溪北营钢铁(集团)有限公司       2,448,167.70   389,350.59      4.17% 表明其发生了减值的,根据其未来现
                                                                      金流量现值低于其账面价值的差额,
                                                                      确认减值损失,计提坏账准备。
                                                                      公司将金额 200 万元以上的应收款
    芜湖新兴铸管有限责任公司         2,291,293.00    68,738.79      15.9% 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
                                                                  江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                        金流量现值低于其账面价值的差额,
                                                                                        确认减值损失,计提坏账准备。
                                                                                        公司将金额 200 万元以上的应收款
                                                                                        项,单独进行减值测试,有客观证据
    甘肃华亭中熙化工自备电厂               2,238,889.00       67,166.67               3% 表明其发生了减值的,根据其未来现
                                                                                        金流量现值低于其账面价值的差额,
                                                                                        确认减值损失,计提坏账准备。
    合计                                  82,210,852.35   3,029,144.54          --                         --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
                                                                                                                     单位: 元
       应收账款内容        账面余额           坏账准备          计提比例(%)                       计提理由
                                                                                        公司将金额 200 万元以下的应收款
    1 年以内                    80,640,779.11        2,419,223.37                     3%
                                                                                        项,计提坏账准备
                                                                                        公司将金额 200 万元以下的应收款
    1-2 年                      36,222,900.85        2,897,832.07                     8%
                                                                                        项,计提坏账准备
                                                                                        公司将金额 200 万元以下的应收款
    2-3 年                      21,944,399.00        5,486,099.75                    25%
                                                                                        项,计提坏账准备
                                                                                        公司将金额 200 万元以下的应收款
    3-4 年                      12,828,917.32        6,414,458.66                    50%
                                                                                        项,计提坏账准备
                                                                                        公司将金额 200 万元以下的应收款
    4-5 年                       4,559,243.94        3,647,395.15                    80%
                                                                                        项,计提坏账准备
                                                                                        公司将金额 200 万元以下的应收款
    5 年以上                     1,311,719.63        1,311,719.63                    100%
                                                                                        项,计提坏账准备
    合计                       157,507,959.85       22,176,728.63          --                              --(2)应收账款中金额前五名单位情况
                                                                                                                     单位: 元
                                                                                                   占应收账款总额的比例
         单位名称           与本公司关系               金额                        年限
                                                                                                               (%)上海瑞恩能源投资有限
                       非关联方                          26,697,900.00 1 年以内                                       11.14%公司
                                                                         江西恒大高新技术股份有限公司 2013 半年度报告全文
    山西长冶潞安煤基合成                                                          1 年以内 10345096.80
                        非关联方                             10,625,721.20                                                    4.43%
    油有限公司                                                                    元,1-2 年 280624.40 元江西泰盛建筑材料有限
                        非关联方                              6,355,245.30 1 年以内                                           2.65%公司江西恒泰塑料制品有限
                        非关联方                              5,394,889.50 1 年以内                                           2.25%公司南昌市长润石油化工有
                        非关联方                              5,222,639.80 1 年以内                                           2.18%限责任公司
    合计                               --                        54,296,395.80                --                                 22.65%(3)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(%)
    江西恒大声学技术工程有限公司       股东及关键管理人员控制的公司                          121,051.00                           0.05%
    合计                                                 --                                  121,051.00                           0.05%4、其他应收款(1)其他应收款按种类披露
                                                                                                                            单位: 元
                                           期末数                                                     期初数
                              账面余额                坏账准备                      账面余额                      坏账准备
         种类
                                         比例
                            金额                    金额          比例(%)        金额          比例(%)         金额         比例(%)
                                         (%)单项金额重大并单项计
    提坏账准备的其他应收      2,007,362.20 7.87%               0.00          0%    4,629,793.70     11.78%         253,485.29     5.48%款按组合计提坏账准备的其他应收款单项金额虽不重大但单
    项计提坏账准备的其他     23,490,131.27 92.13% 1,217,079.55          5.18% 34,663,506.92         88.22%     1,181,100.15       3.41%应收款
    合计                     25,497,493.47    --    1,217,079.55        --        39,293,300.62      --        1,434,585.44        --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
                                                                                                                            单位: 元
    其他应收款内容         账面余额            坏账金额             计提比例(%)                             理由
                                                               江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                  截止 2013 年 06 月 30 日募集资金定
    应收利息                   2,007,362.20              0.00                     0% 期存单和理财所计提利息,该部分款
                                                                                  项报告期未计提坏账准备。
    合计                       2,007,362.20              0.00              --                         --组合中,采用账龄分析法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,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
                                                         转回或收回前累计
                     转回或收回原 确定原坏账准备的依
    其他应收款内容                                        已计提坏账准备金                转回或收回金额
                          因                 据
                                                                  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
                                                         计提比例
    应收账款内容        账面余额          坏账金额                                         理由
                                                          (%)
                                                                       本公司将金额 50 万元以下的其他应收款项,单独
                                                                       进行减值测试,有客观证据表明其发生了减值的,
    1 年以内                19,731,697.22       591,950.92         3%
                                                                       根据其未来现金流量现值低于其账面价值的差
                                                                       额,确认减值损失,计提坏账准备。
                                                                       本公司将金额 50 万元以下的其他应收款项,单独
                                                                       进行减值测试,有客观证据表明其发生了减值的,
    1-2 年                   2,989,548.73       239,163.90         8%
                                                                       根据其未来现金流量现值低于其账面价值的差
                                                                       额,确认减值损失,计提坏账准备。
                                                                       本公司将金额 50 万元以下的其他应收款项,单独
                                                                       进行减值测试,有客观证据表明其发生了减值的,
    2-3 年                    356,290.16         89,072.54        25%
                                                                       根据其未来现金流量现值低于其账面价值的差
                                                                       额,确认减值损失,计提坏账准备。
                                                                       本公司将金额 50 万元以下的其他应收款项,单独
                                                                       进行减值测试,有客观证据表明其发生了减值的,
    3-4 年                    130,121.65         65,060.82        50%
                                                                       根据其未来现金流量现值低于其账面价值的差
                                                                       额,确认减值损失,计提坏账准备。
    4-5 年                    253,210.71        202,568.57        80% 本公司将金额 50 万元以下的其他应收款项,单独
                                                                          江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                             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,计提坏账准备。
                                                                             本公司将金额 50 万元以下的其他应收款项,单独
                                                                             进行减值测试,有客观证据表明其发生了减值的,
    5 年以上                     29,262.80            29,262.80           100%
                                                                             根据其未来现金流量现值低于其账面价值的差
                                                                             额,确认减值损失,计提坏账准备。
    合计                     23,490,131.27          1,217,079.55         --                                --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)其他应收款金额前五名单位情况
                                                                                                                        单位: 元
                                                                                                            占其他应收款总额的比
         单位名称          与本公司关系                     金额                       年限
                                                                                                                   例(%)
    应收利息               非关联方                                2,007,362.20 1 年以内                                        7.87%
    朱存祥                 非关联方                                 449,943.66 1 年以内                                         1.77%
    李宗伟                 非关联方                                 441,568.66 1 年以内                                         1.73%
    程志刚                 非关联方                                 383,647.76 1 年以内                                         1.51%南昌高新技术产业开发
    区管理委员会规划建设 非关联方                                   339,486.00 1-2 年                                           1.33%局农民工工资保障金
           合计                   --                           3,622,008.28             --                                 14.21%5、预付款项(1)预付款项按账龄列示
                                                                                                                        单位: 元
                                       期末数                                                       期初数
       账龄
                              金额                         比例(%)                         金额                     比例(%)
    1 年以内                                  81,633,281.79         99.86%                                39,169,021.98        95.43%
    1至2年                                      106,023.53           0.13%                                  901,963.48              2.2%
    2至3年                                          2,150.00                                                808,778.49          1.97%
    3 年以上                                        6,678.35         0.01%                                  166,272.35          0.04%
    合计                                      81,748,133.67         --                                    41,046,036.30        --预付款项账龄的说明
                                                                江西恒大高新技术股份有限公司 2013 半年度报告全文(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
    广东开能环保能源有限公司       供应商                  39,600,000.00 1 年以内               预付工程款哈尔滨哈锅锅炉工程技术有限
                               供应商                  10,000,000.00 1 年以内               预付采购款公司
    上海格瑞工贸有限公司           供应商                  10,000,000.00 1 年以内               预付工程款
    湖北安诚建筑有限公司           供应商                   7,899,000.00 1 年以内               预付工程款
    江西齐达物资有限公司           供应商                   3,466,639.12 1 年以内               预付采购款
    合计                                      --           70,965,639.12              --                  --预付款项主要单位的说明(3)预付款项的说明
       本账户期末余额较期初余额增加40,702,097.37 元,增幅99.16%,主要系上海瑞恩能源投资有限公司福建鼎信镍业有限公司烧结余热、AOD炉蒸汽发电工程项目支付施工、采购预付款。上海瑞恩能源投资有限公司福建三金钢铁有限公司12MW余热发电工程项目支付施工、采购预付款。6、存货(1)存货分类
                                                                                                            单位: 元
                                          期末数                                        期初数
         项目
                          账面余额        跌价准备   账面价值          账面余额        跌价准备       账面价值
    原材料                    35,748,706.96              35,748,706.96     44,378,289.29                 44,378,289.29
    库存商品                  23,184,964.70              23,184,964.70     15,212,813.62                 15,212,813.62
    周转材料                     35,712.62                  35,712.62         36,375.10                         36,375.10
    委托加工物资                184,034.33                 184,034.33        186,664.44                        186,664.44
    合计                      59,153,418.61              59,153,418.61     59,814,142.45                 59,814,142.457、其他流动资产
                                                                                                            单位: 元
                   项目                               期末数                                期初数"乾元"票据理财产品
    "日积月累"灵活型理财产品                                        8,000,000.00                             2,000,000.00
    "乾元-日日鑫高"灵活型理财产品                                                                            5,000,000.00
                                                                          江西恒大高新技术股份有限公司 2013 半年度报告全文
    "利多多"理财产品                                                      105,000,000.00                                 11,000,000.00
    招行理财                                                                  2,500,000.00
                      合计                                            115,500,000.00                                18,000,000.00其他流动资产说明8、长期股权投资(1)长期股权投资明细情况
                                                                                                                          单位: 元
                                                                                         在被投资
                                                                              在被投资 单位持股
                                                                 在被投资
    被投资单                                                                      单位表决 比例与表                本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                    减值准备
    位                                                                        权比例 决权比例                 减值准备    红利
                                                                  比例(%)
                                                                                (%)      不一致的
                                                                                           说明北京信力筑正新能
                       85,920,00 53,920,00 35,784,50 89,704,50
    源技术股 权益法                                                       30%         30%
                             0.00     0.00      9.44      9.44份有限公司
                       85,920,00 53,920,00 35,784,50 89,704,50
    合计             --                                                  --          --         --
                             0.00     0.00      9.44      9.449、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                    3,415,049.36                                                                      3,415,049.36
    1.房屋、建筑物                      3,415,049.36                                                                      3,415,049.36二、累计折旧和累计
                                    1,301,576.85                 81,107.40                                            1,382,684.25摊销合计
    1.房屋、建筑物                      1,301,576.85                 81,107.40                                            1,382,684.25三、投资性房地产账
                                    2,113,472.51                 -81,107.40                                           2,032,365.11面净值合计
    1.房屋、建筑物                      2,113,472.51                 -81,107.40                                           2,032,365.11五、投资性房地产账
                                    2,113,472.51                 -81,107.40                                           2,032,365.11面价值合计
                                                                   江西恒大高新技术股份有限公司 2013 半年度报告全文
    1.房屋、建筑物                   2,113,472.51              -81,107.40                                   2,032,365.11
                                                                                                           单位: 元
                                                                                        本期
    本期折旧和摊销额                                                                                          81,107.40
    投资性房地产本期减值准备计提额                                                                                  0.0010、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:           79,169,717.56                            1,690,954.16       58,985.58     80,801,686.14
    其中:房屋及建筑物           45,569,964.38                                                             45,569,964.38
      机器设备               25,300,416.07                            1,130,715.09                     26,431,131.16
      运输工具                5,593,894.64                              433,246.00                      6,027,140.64
    电子工具                      2,705,442.47                              126,993.07       58,985.58      2,773,449.96
            --             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:           27,268,535.54                            3,086,058.72       56,036.30     30,298,557.96
    其中:房屋及建筑物            8,904,404.95                            1,077,626.34                      9,982,031.29
      机器设备               13,590,334.71                            1,488,720.24                     15,079,054.95
      运输工具                2,855,192.44                              356,439.50                      3,211,631.94
    电子工具                      1,918,603.44                              163,272.64       56,036.30      2,025,839.78
            --             期初账面余额                                  --                          本期期末余额
    三、固定资产账面净值合计     51,901,182.02                               --                            50,503,128.18
    其中:房屋及建筑物           37,859,149.79                               --                            35,587,933.09
      机器设备               13,300,619.29                               --                            11,352,076.21
      运输工具                2,234,337.88                               --                             2,815,508.70
    电子工具                         881,758.27                              --                              747,610.18
    电子工具                                                                 --
    五、固定资产账面价值合计     51,901,182.02                               --                            50,503,128.18
    其中:房屋及建筑物           37,859,149.79                               --                            35,587,933.09
      机器设备               13,300,619.29                               --                            11,352,076.21
      运输工具                2,234,337.88                               --                             2,815,508.70
    电子工具                         881,758.27                              --                              747,610.18本期折旧额 3,086,058.72 元;本期由在建工程转入固定资产原价为 0.00 元。
                                                                           江西恒大高新技术股份有限公司 2013 半年度报告全文11、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
    研发大楼                        15,896,639.45                     15,896,639.45 13,748,807.56                        13,748,807.56
    倒班大楼                        13,333,816.74                     13,333,816.74 11,116,531.30                            11,116,531.30
    学苑路工业园                      336,218.18                           336,218.18      75,040.00                            75,040.00南娄项目(水泥熟料余热发
                                15,134,197.00                     15,134,197.00      7,898,826.00                        7,898,826.00电)
    合计                            44,700,871.37                     44,700,871.37 32,839,204.86                        32,839,204.86(2)重大在建工程项目变动情况
                                                                                                                            单位: 元
                                                               工程投                        其中:本
                                                                                    利息资              本期利
    项目名                        本期增      转入固   其他减     入占预    工程进              期利息               资金来
           预算数    期初数                                                         本化累              息资本                期末数
    称                          加        定资产     少       算比例       度               资本化                 源
                                                                                    计金额              化率(%)
                                                                (%)                           金额
    倒班大     35,000,0 11,116,5 2,217,28                                                                                        13,333,8
                                                                38.1% 38.10%
    楼           00.00     31.30      5.44                                                                                          16.74
    研发大     32,710,0 13,748,8 2,147,83                                                                                        15,896,6
                                                               48.59% 48.59%
    楼           00.00     07.56      1.89                                                                                          39.45
    学苑路     60,471,0 75,040.0 261,178.                                                                                        336,218.
                                                                0.56% 0.56%
    工业园       00.00        0           18                                                                                            18南娄项
    目(水泥 31,000,0 7,898,82 7,235,37                                                                                          15,134,1
                                                               48.82% 48.82%
    熟料余       00.00      6.00      1.00                                                                                          97.00热发电)
           159,181, 32,839,2 11,861,6                                                                                        44,700,8
    合计                                                             --         --                            --        --
            000.00     04.86     66.51                                                                                          71.37在建工程项目变动情况的说明12、无形资产(1)无形资产情况
                                                                                                                            单位: 元
                                                          江西恒大高新技术股份有限公司 2013 半年度报告全文
           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               33,815,153.18                                                 33,815,153.18
    土地使用权 1-011#               1,608,917.63                                                  1,608,917.63
    商标权                           215,000.00                                                    215,000.00
    土地使用权 298#                10,561,200.00                                                 10,561,200.00
    土地使用权 297#                  227,036.16                                                    227,036.16
    专利技术                          50,000.00                                                     50,000.00高新新车间土地使用权
                                3,877,799.33                                                  3,877,799.33023#高新区学苑路
                               17,275,200.06                                                 17,275,200.06360101101214K
    二、累计摊销合计                2,591,231.43        347,110.26                                2,938,341.69
    土地使用权 1-011#                233,293.09          16,089.18                                 249,382.27
    商标权                             11,812.85                                                     11,812.85
    土地使用权 298#                 1,826,509.24       108,505.50                                 1,935,014.74
    土地使用权 297#                   39,264.76           2,332.56                                  41,597.32
    专利技术                          38,815.53           3,947.34                                  42,762.87高新新车间土地使用权
                                 355,162.78          43,489.32                                 398,652.10023#高新区学苑路
                                  86,373.18        172,746.36                                  259,119.54360101101214K
    三、无形资产账面净值合计       31,223,921.75       -347,110.26                               30,876,811.49
    土地使用权 1-011#               1,375,624.54        -16,089.18                                1,359,535.36
    商标权                           203,187.15                0.00                                203,187.15
    土地使用权 298#                 8,734,690.76       -108,505.50                                8,626,185.26
    土地使用权 297#                  187,771.40          -2,332.56                                 185,438.84
    专利技术                           11,184.47         -3,947.34                                    7,237.13高新新车间土地使用权
                                3,522,636.55        -43,489.32                                3,479,147.23023#高新区学苑路
                               17,188,826.88       -172,746.36                               17,016,080.52360101101214K土地使用权 1-011#商标权土地使用权 298#土地使用权 297#专利技术
                                                        江西恒大高新技术股份有限公司 2013 半年度报告全文高新新车间土地使用权023#高新区学苑路360101101214K
    无形资产账面价值合计              31,223,921.75    -347,110.26                              30,876,811.49
    土地使用权 1-011#                  1,375,624.54     -16,089.18                               1,359,535.36
    商标权                              203,187.15              0.00                              203,187.15
    土地使用权 298#                    8,734,690.76    -108,505.50                               8,626,185.26
    土地使用权 297#                     187,771.40       -2,332.56                                185,438.84
    专利技术                              11,184.47      -3,947.34                                   7,237.13高新新车间土地使用权
                                   3,522,636.55     -43,489.32                               3,479,147.23023#高新区学苑路
                                  17,188,826.88    -172,746.36                              17,016,080.52360101101214K本期摊销额 347,110.26 元。13、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                                                 4,187,720.75                    3,472,857.71
    应付职工薪酬                                                                                  109,197.62
    小计                                                         4,187,720.75                    3,582,055.33递延所得税负债:
    无形资产-商标权                                                    20,965.31                   19,352.81
    小计                                                               20,965.31                   19,352.81未确认递延所得税资产明细
                                                                                                单位: 元
                    项目                           期末数                          期初数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                         备注应纳税差异和可抵扣差异项目明细
                                                                       江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                                                     单位: 元
                                                                              暂时性差异金额
                         项目
                                                                 期末                                    期初应纳税差异项目可抵扣差异项目(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
                                       报告期末互抵后的       报告期末互抵后的     报告期初互抵后的      报告期初互抵后的
                  项目                 递延所得税资产或       可抵扣或应纳税暂     递延所得税资产或      可抵扣或应纳税暂
                                               负债               时性差异               负债                   时性差异
    递延所得税资产                                 4,187,720.75                              3,582,055.33
    递延所得税负债                                    20,965.31                                  19,352.81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14、资产减值准备明细
                                                                                                                     单位: 元
                                                                                  本期减少
           项目                 期初账面余额          本期增加                                              期末账面余额
                                                                           转回              转销
    一、坏账准备                      22,914,977.01        4,265,048.61                            757,072.90        26,422,952.72
    合计                              22,914,977.01        4,265,048.61                            757,072.90        26,422,952.72资产减值明细情况的说明15、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                                                               62,800,000.00                             45,000,000.00
    合计                                                                   62,800,000.00                             45,000,000.00短期借款分类的说明
                                        江西恒大高新技术股份有限公司 2013 半年度报告全文16、应付票据
                                                                                单位: 元
                 种类          期末数                             期初数
    银行承兑汇票                            12,000,000.00
    合计                                    12,000,000.00下一会计期间将到期的金额元。应付票据的说明17、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                                15,712,214.30                        5,878,028.17
    1-2 年                                     220,052.18                         397,650.65
    2-3 年                                      90,121.18                         173,530.17
    3-4 年                                      91,618.08                           11,260.00
    4-5 年                                      37,069.60                          19,559.60
    5 年以上                                    65,579.03                            3,276.00
    合计                                    16,216,654.37                        6,483,304.5918、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                                  4,800,379.47                      12,588,380.92
    1-2 年                                      132,941.50                       1,828,036.00
    2-3 年                                      109,490.00                        131,590.00
    3-4 年                                                                         33,912.50
    4-5 年                                                                           5,580.00
    5 年以上                                                                             9.00
    合计                                      5,042,810.97                      14,587,508.42
                                                               江西恒大高新技术股份有限公司 2013 半年度报告全文19、应付职工薪酬
                                                                                                            单位: 元
         项目          期初账面余额            本期增加                  本期减少                 期末账面余额一、工资、奖金、津
                              753,175.32            8,615,597.91                8,560,615.43               808,157.80贴和补贴
    二、职工福利费                                       709,954.19                  709,954.19
    三、社会保险费                                      1,369,631.21                1,369,631.21其中:1、医疗保险
                                                     312,770.77                  312,770.77费
    2、基本养老保险费                                    971,982.84                  971,982.843、年金缴费
    4、失业保险费                                         22,301.72                      22,301.72
    5、工伤保险费                                         52,947.60                      52,947.60
    6、生育保险费                                           9,628.28                      9,628.28
    四、住房公积金                                       246,154.24                  246,154.24
    六、其他                      148,673.20             363,465.59                  363,778.63                148,360.16
    合计                          901,848.52           11,304,803.14               11,250,133.70               956,517.96应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 148,360.16 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排应付职工薪酬预计发放时间、金额等安排:应付职工薪酬每月10日发放、预计80万元左右。20、应交税费
                                                                                                            单位: 元
                     项目                                    期末数                              期初数
    增值税                                                                1,298,224.93                        2,487,315.56
    营业税                                                                3,892,531.76                        3,385,769.76
    企业所得税                                                            8,863,047.79                        5,487,641.80
    个人所得税                                                             647,914.90                          583,158.85
    城市维护建设税                                                          90,611.24                          173,759.59
    教育费附加                                                              38,922.40                           74,552.95
    地方教育附加                                                            26,169.88                           49,836.30
    房产税                                                                  95,007.11                           93,085.92
    土地使用税                                                              47,808.29                           72,327.80
    印花税                                                                                                      15,864.04
                                                                       江西恒大高新技术股份有限公司 2013 半年度报告全文
    防洪基金                                                                           87,770.42                           63,983.49
    价调基金                                                                           69,307.27                           48,084.83
    合计                                                                        15,157,315.99                         12,535,380.89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21、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                                                                    1,022,003.14                           1,554,816.24
    1-2 年                                                                           555,482.97                        1,384,796.26
    2-3 年                                                                           769,148.91                            21,137.40
    3-4 年                                                                             3,986.45                            19,324.34
    4-5 年                                                                             6,485.64                             7,447.41
    5 年以上                                                                          96,333.69                            64,155.70
    合计                                                                        2,453,440.80                           3,051,677.3522、长期借款(1)长期借款分类
                                                                                                                       单位: 元
                     项目                                   期末数                                     期初数
    信用借款                                                                 4,280,000.00                                       0.00
    合计                                                                     4,280,000.00长期借款分类的说明长期借款分类为信用借款(2)金额前五名的长期借款
                                                                                                                       单位: 元
                                                                                   期末数                     期初数
    贷款单位    借款起始日 借款终止日              币种    利率(%)
                                                                       外币金额         本币金额      外币金额      本币金额浦发银行南 2013 年 05 月 2015 年 08 月
                                             人民币元           6.5%                   4,280,000.00                         0.00
    昌分行      23 日               22 日
    合计                --                  --       --        --               --         4,280,000.00      --                 0.00
                                                                    江西恒大高新技术股份有限公司 2013 半年度报告全文长期借款说明,因逾期借款获得展期形成的长期借款,应说明获得展期的条件、本金、利息、预计还款安排等无23、其他非流动负债
                                                                                                                 单位: 元
                    项目                                   期末账面余额                         期初账面余额
    递延收益                                                             7,744,310.27                            10,058,070.76
    合计                                                                 7,744,310.27                            10,058,070.76其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额注1:本期减少额系转入营业外收入的政府补助款。24、股本
                                                                                                                  单位:元
                                                         本期变动增减(+、-)
                  期初数                                                                                       期末数
                                发行新股          送股         公积金转股         其他           小计
    股份总数       100,000,000.00                 10,000,000.00 20,000,000.00                     30,000,000.00 130,000,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况25、资本公积
                                                                                                                 单位: 元
           项目                     期初数                    本期增加               本期减少               期末数
    资本溢价(股本溢价)                 412,646,392.42                                      20,000,000.00     392,646,392.42
    其他资本公积                               176,619.08                                                          176,619.08
    合计                                 412,823,011.50                                      20,000,000.00     392,823,011.50资本公积说明26、盈余公积
                                                                                                                 单位: 元
           项目                     期初数                    本期增加               本期减少               期末数
    法定盈余公积                          25,116,138.38                                                          25,116,138.38
    合计                                  25,116,138.38                                                          25,116,138.38盈余公积说明,用盈余公积转增股本、弥补亏损、分派股利的,应说明有关决议无
                                                                  江西恒大高新技术股份有限公司 2013 半年度报告全文27、未分配利润
                                                                                                                     单位: 元
                      项目                                        金额                                提取或分配比例
    调整前上年末未分配利润                                                        181,257,544.74                  --
    调整后年初未分配利润                                                          181,257,544.74                  --
    加:本期归属于母公司所有者的净利润                                               20,679,363.39                --
    应付普通股股利                                                                    3,000,000.00
    转作股本的普通股股利                                                             10,000,000.00
    期末未分配利润                                                                188,936,908.13                  --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数注:根据公司第二届董事会第二十四次会议决议,以2012年12月31日的公司总股本100,000,000股为基数,向全体股东按每10股送红股1股、派发现金红利0.3元(含税),共计派发税前红利1300万元。28、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                     单位: 元
                 项目                                本期发生额                                  上期发生额
    主营业务收入                                                    148,688,545.10                                 99,151,126.69
    其他业务收入                                                        980,465.84                                     6,743,548.74
    营业成本                                                        108,572,893.77                                 70,693,922.84(2)主营业务(分行业)
                                                                                                                     单位: 元
                                               本期发生额                                     上期发生额
           行业名称
                                   营业收入                 营业成本               营业收入                营业成本
    电力                                 52,582,893.73            35,354,066.97          53,046,490.82            31,075,263.32
    钢铁                                  1,584,820.05             1,054,125.46            8,532,918.78                5,225,286.83
                                                        江西恒大高新技术股份有限公司 2013 半年度报告全文
    水泥                        8,163,067.29             5,358,780.40       4,583,712.67           2,654,498.50
    石油、化工                  6,815,062.86             4,276,171.26       8,386,225.06           5,082,881.99
    有色                        1,237,205.99               798,988.76       2,777,265.82           1,651,729.23
    其他                       78,305,495.18            61,455,308.36      21,824,513.54          18,648,112.10
    合计                      148,688,545.10           108,297,441.21      99,151,126.69          64,337,771.97(3)主营业务(分产品)
                                                                                                  单位: 元
                                     本期发生额                                 上期发生额
           产品名称
                          营业收入                营业成本           营业收入                营业成本
    HDS 防护                   45,322,300.31            29,935,155.49      55,853,852.49          31,975,290.23
    KM 防护                       507,664.09               356,197.26       6,334,334.82           3,714,403.26
    MC 防护                    19,111,348.05            12,516,888.16      15,659,300.14           9,952,569.74
    MT 防护                     1,083,997.35               698,287.32       2,946,380.28           2,101,403.62
    MHC 防护                    3,335,930.36             2,071,740.54       2,749,551.61           1,640,094.64
    JHU 防护                       19,829.06                13,531.51          42,307.70              25,972.39
    贸易收入                   22,609,575.88            22,004,640.93      15,565,399.65          14,928,038.09
    余热发电总承包项目         56,697,900.00            40,701,000.00
    合计                      148,688,545.10           108,297,441.21      99,151,126.69          64,337,771.97(4)主营业务(分地区)
                                                                                                  单位: 元
                                     本期发生额                                 上期发生额
           地区名称
                          营业收入                营业成本           营业收入                营业成本
    华北地区                   19,479,718.39            14,651,204.31      14,365,294.03           9,731,506.27
    华东地区                   98,476,365.37            74,529,995.94      52,502,955.94          36,051,832.68
    华中地区                    7,150,517.89             4,769,859.85       5,469,278.82           3,079,311.85
    华南地区                    5,212,113.68             3,469,009.28       5,535,795.95           3,186,859.61
    西南地区                   11,021,058.69             6,720,410.12       6,506,826.49           3,647,567.38
    西北地区                    4,025,508.70             2,477,172.76      12,486,144.60           7,284,409.74
    东北地区                    3,323,262.38             1,679,788.95       2,284,830.86           1,356,284.44
    合计                      148,688,545.10           108,297,441.21      99,151,126.69          64,337,771.97
                                                          江西恒大高新技术股份有限公司 2013 半年度报告全文(5)公司来自前五名客户的营业收入情况
                                                                                                     单位: 元
             客户名称           主营业务收入                          占公司全部营业收入的比例(%)
    客户 1                                       56,697,900.00                                             37.88%
    客户 2                                       12,773,758.21                                              8.54%
    客户 3                                        8,841,963.08                                              5.91%
    客户 4                                        5,806,047.23                                              3.88%
    客户 5                                        4,029,770.43                                              2.69%
    合计                                         88,149,438.95                                              58.9%营业收入的说明29、营业税金及附加
                                                                                                     单位: 元
                项目           本期发生额                上期发生额                   计缴标准
    营业税                                  808,747.06              397,336.21 3%、5%
    城市维护建设税                          445,509.51              397,688.87 1%-7%
    教育费附加                              191,048.05              172,027.80 3%
    资源税                                  125,211.88              114,485.46 1%、2%
    合计                                1,570,516.50              1,081,538.34               --营业税金及附加的说明30、销售费用
                                                                                                     单位: 元
                  项目                      本期发生额                              上期发生额
    差旅费                                                    1,930,245.97                           1,200,152.29
    办公费                                                       681,058.21                             882,640.26
    薪酬福利                                                  1,241,335.48                           1,410,561.36
    业务招待费                                                   502,874.58                             665,978.01
    市场营销费                                                   332,897.12                             199,441.01
    运输费                                                        27,720.00                              91,179.04
    租赁费                                                       334,908.88                             249,002.00
    税金                                                          72,071.38                              58,723.79
    折旧                                                         136,223.00                             135,080.30
    资产摊销                                                      18,204.80                              58,695.73
                                             江西恒大高新技术股份有限公司 2013 半年度报告全文
    其他                                             2,997.00                            98,632.05
    合计                                         5,280,536.42                          5,050,085.8431、管理费用
                                                                                     单位: 元
               项目            本期发生额                           上期发生额
    研究费用                                     4,655,939.01                          3,935,895.98
    薪酬福利                                     4,521,552.95                          3,149,400.31
    行政开支                                     1,800,272.86                          2,893,054.17
    折旧费                                       1,050,712.51                          1,171,918.55
    宣传费                                        655,470.98                            594,371.32
    税费                                          860,772.33                            653,284.91
    董事会费                                      437,976.88                            371,903.29
    业务招待费                                    186,712.36                            215,880.70
    中介机构费                                    113,000.00                            377,311.30
    资产摊销                                      397,129.76                            326,590.03
    其他                                          116,029.12                            141,816.19
    合计                                        14,795,568.76                        13,831,426.7532、财务费用
                                                                                     单位: 元
               项目            本期发生额                           上期发生额
    利息支出                                     1,987,596.32                            11,504.02
    减:利息收入                                -3,516,354.37                        -4,775,070.12
    手续费                                         44,512.56                             31,775.03
    合计                                        -1,484,245.49                        -4,731,791.0733、投资收益(1)投资收益明细情况
                                                                                     单位: 元
                   项目             本期发生额                        上期发生额
    权益法核算的长期股权投资收益                    3,784,509.44
    其他                                              137,833.91                        376,158.61
                                                                  江西恒大高新技术股份有限公司 2013 半年度报告全文
    合计                                                                 3,922,343.35                                   376,158.61(2)按权益法核算的长期股权投资收益
                                                                                                                     单位: 元
             被投资单位                  本期发生额               上期发生额              本期比上期增减变动的原因北京信力筑正新能源技术股份有限
                                               3,784,509.44                    0.00 上年同期未参股公司
    合计                                           3,784,509.44                    0.00                     --投资收益的说明,若投资收益汇回有重大限制的,应予以说明。若不存在此类重大限制,也应做出说明34、资产减值损失
                                                                                                                     单位: 元
                          项目                                本期发生额                            上期发生额
    一、坏账损失                                                           4,265,048.61                             1,511,593.45
    合计                                                                   4,265,048.61                             1,511,593.4535、营业外收入(1)营业外收入情况
                                                                                                                     单位: 元
                                                                                                  计入当期非经常性损益的
                  项目                       本期发生额                 上期发生额
                                                                                                             金额
    政府补助                                           3,396,760.49                 3,387,593.85                    3,396,760.49
    其他                                                  18,063.68                       12,247.52                      18,063.68
    合计                                               3,414,824.17                 3,399,841.37                    3,414,824.17(2)政府补助明细
                                                                                                                     单位: 元
               项目                   本期发生额               上期发生额                             说明
    合计                                        3,396,760.49             3,387,593.85 明细见营业外收入说明
    合计                                        3,396,760.49             3,387,593.85                       --营业外收入说明
       注1:2013年1-6月确认政府补助主要情况:(1)高温抗蚀耐磨系列防护材料产业化项目补助资金4,400,000.00元,该项目开发期从2009年4月至2013年3月,政府补助在开发期内分期确认收益,本期确认收益366,666.67元;(2)收到的高新车间搬迁补偿款5,883,753.52元,车间的折旧期限为20年,政府补助在折旧期限内分期确认收益,本期确认收益147,093.84元;(3)
                                                                 江西恒大高新技术股份有限公司 2013 半年度报告全文高温隔热防超温涂料技术改造项目补助资金700,000.00元,该项目开发期从2010年7月至2013年6月,政府补助在开发期内分期确认收益,本期确认收益116,666.69元;(4)高强耐磨电弧喷涂丝材产业化项目补助资金2,000,000.00元,该项目开发期从2011年7月至2013年6月,政府补助在开发期内分期确认收益,本期确认收益500,000.00元;(5)大型工业设备易损部件再制造建设项目补助资金6,000,000.00元,该项目开发期从2012年1月至2015年1月,政府补助在开发期内分期确认收益,本期确认收益1,183,333.29元。
       注2:2013年1-6月收到政府补助主要情况:(1)收南昌市人力资源和社会保障局2011年人才补贴款23,000.00元;(2)收南昌市高新区管委会财政局南昌市重点新产品补助款30,000.00元;(3)根据南昌市财政局、南昌市科技技术局《关于下达2012年度南昌市第二批科技条件建设及其他专项基目及经费的通知》洪财企[2012]81号文件,收到南昌高新技术产业开发区管理委员会财政局 应用技术研究与开发款30,000.00元;(4)根据南昌市财政局、南昌市人民政府金融工作办公室《关于下达我市上市公司和拟上市公司奖劢经费的通知》洪财金[2013]5号文件,收到南昌财政局上市公司奖励经费1,000,000.00元。36、营业外支出
                                                                                                              单位: 元
                                                                                               计入当期非经常性损益
                     项目                         本期发生额              上期发生额
                                                                                                     的金额
    非流动资产处置损失合计                                                                                        2,655.74
    其中:固定资产处置损失                                     2,655.74               18,840.76                   2,655.74
    对外捐赠                                                 200,000.00                                       200,000.00
    赞助费                                                    20,000.00                 1,180.00               20,000.00
    防洪基金                                                 176,257.22              126,266.25               176,257.22
    各项税收滞纳金、罚款                                           495.08             25,942.43                     495.08
    其他                                                      23,359.66                                        23,359.66
    合计                                                     422,767.70              227,879.44               422,767.70营业外支出说明37、所得税费用
                                                                                                              单位: 元
                            项目                                 本期发生额                      上期发生额
    按税法及相关规定计算的当期所得税                                          3,507,781.72                  3,596,617.61
    递延所得税调整                                                            -604,052.92                    -223,821.96
    合计                                                                      2,903,728.80                  3,372,795.6538、基本每股收益和稀释每股收益的计算过程
    (1)基本每股收益=P0÷S
    S= S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk
    其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股
                                                              江西恒大高新技术股份有限公司 2013 半年度报告全文加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。
    (2)稀释每股收益
    稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
    其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。
    计算过程如下:
    注:公司于2013年6月18日实施了向全体股东每10股送红股1.0股,派0.3元人民币现金,同时,以资本公积金每10股转增2.0股的2012年年度权益分派方案。公司股本从100,000,000股增至130,000,000股,2012年度基本每股收益和归属于上市公司股东的每股净资产是按最新股本计算填列。39、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                      单位: 元
                              项目                                                   金额
    政府补助                                                                                           1,083,000.00递延收益
    利息收入                                                                                           4,380,541.35
    收回投标保证金                                                                                    14,888,640.00
    其他                                                                                               3,568,590.60
                                                    江西恒大高新技术股份有限公司 2013 半年度报告全文
                                 合计                                                      23,920,771.95收到的其他与经营活动有关的现金说明(2)支付的其他与经营活动有关的现金
                                                                                                单位: 元
                                 项目                                       金额
    销售、管理费用支出                                                                         16,170,223.09
    投标保证金                                                                                     155,000.00
    往来款                                                                                      8,452,903.84
    银行手续费                                                                                      40,794.30
    营业外支出                                                                                     246,510.48
                                 合计                                                      25,065,431.71支付的其他与经营活动有关的现金说明40、现金流量表补充资料(1)现金流量表补充资料
                                                                                                单位: 元
                     补充资料                      本期金额                        上期金额
    1.将净利润调节为经营活动现金流量:                   --                              --
    净利润                                                     20,679,363.39                   18,633,224.17
    加:资产减值准备                                            4,265,048.61                      1,511,593.45
    固定资产折旧、油气资产折耗、生产性生物资产折旧              3,030,022.42                    2,637,160.64
    无形资产摊销                                                  347,110.26                       291,973.74处置固定资产、无形资产和其他长期资产的损失(收益
                                                                 2,655.74                       18,840.76以―-‖号填列)
    财务费用(收益以―-‖号填列)                              1,987,596.32                        11,504.02
    投资损失(收益以―-‖号填列)                              -3,922,343.35                     -376,158.61
    递延所得税资产减少(增加以―-‖号填列)                      -605,665.42                     -225,434.57
    递延所得税负债增加(减少以―-‖号填列)                         1,612.50                        1,612.61
    存货的减少(增加以―-‖号填列)                              660,723.84                   -11,182,576.84
    经营性应收项目的减少(增加以―-‖号填列)                 -45,348,650.46                  -32,758,251.12
    经营性应付项目的增加(减少以―-‖号填列)                  3,218,538.32                    9,170,697.13
    经营活动产生的现金流量净额                                 -15,683,987.83                  -12,265,814.62
    2.不涉及现金收支的重大投资和筹资活动:               --                              --
                                                                   江西恒大高新技术股份有限公司 2013 半年度报告全文
    3.现金及现金等价物净变动情况:                                         --                                 --
    现金的期末余额                                                               132,478,406.30                     321,878,443.41
    减:现金的期初余额                                                           271,022,667.07                     347,119,282.58
    现金及现金等价物净增加额                                                 -138,544,260.77                        -25,240,839.17(2)现金和现金等价物的构成
                                                                                                                      单位: 元
                          项目                                     期末数                                期初数
    一、现金                                                                     132,478,406.30                     271,022,667.07
    三、期末现金及现金等价物余额                                                 132,478,406.30                     271,022,667.07现金流量表补充资料的说明八、关联方及关联交易1、本企业的子公司情况
                                                                                           持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型           注册地   法定代表人 业务性质         注册资本
                                                                                              (%)        (%)           码南昌恒大新
                          有限责任公                                         1378.77 万
    材料发展有 控股子公司                  南昌       胡恩雪     生产企业                          100%        100% 71654553-2
                          司                                                 元限公司江西恒大表
                          其他有限责                                                                              77587466-
    面工程有限 控股子公司                  南昌       朱星河     工程施工        1000 万元         87.5%       100%
                          任公司                                                                                  X公司江西恒大新
                          有限责任公
    能源科技有 控股子公司                  南昌       朱星河     能源施工        2000 万元         100%        100% 59654541-4
                          司限公司北京东方晶
                          有限责任公
    格科技发展 控股子公司                  北京       淦克柏     生产企业        100 万元          100%        100% 77258252-2
                          司有限公司
    北京球冠科                有限责任公
             控股子公司                北京       淦克柏     生产企业        100 万元          100%        100% 78997629-6
    技有限公司                司2、本企业的合营和联营企业情况
                                                                                          本企业在被
    被投资单                              法定代表                              本企业持股 投资单位表                组织机构代
             企业类型      注册地                 业务性质   注册资本                                  关联关系
    位名称                                  人                                  比例(%)     决权比例                     码
                                                                                              (%)
                                                                 江西恒大高新技术股份有限公司 2013 半年度报告全文一、合营企业二、联营企业北京信力
    筑正新能   其他股份
    源技术股   有限公司     北京     杨昭平     生产企业    8000 万元          30%           30% 联营企业
    份有限公   (非上市)司3、本企业的其他关联方情况
           其他关联方名称                         与本公司关系                            组织机构代码
    南昌好男人实业公司                   股东及关键管理人员控制的公司           70553524-0
    江西恒大实业投资有限公司             股东及关键管理人员控制的公司           74606843-1
    永修柘林湖绿岛旅游娱乐有限公司       股东及关键管理人员控制的公司           79280077-7
    南昌东方星河纳米科技有限公司         股东及关键管理人员控制的公司           71655024-3
                                     股东及关键管理人员具有重大影响的公
    江西华美新丰商贸发展有限公司                                                77238209-6
                                     司
    江西金牛投资管理有限公司             股东及关键管理人员控制的公司           66749485-4
    江西恒大声学技术工程有限公司         股东及关键管理人员控制的公司           79695907-2
    朱星河                               本公司股东
    胡恩莉                               本公司股东
    胡恩雪                               本公司股东
    朱倍坚                               本公司股东
    朱光宇                               本公司股东
    胡长清                               本公司股东
    周小根                               本公司股东
    彭伟宏                               本公司股东
    李建敏                               本公司股东
    邓国昌                               本公司股东
    唐明荣                               本公司股东
    中森投资发展有限公司                 本公司股东                             78136756-8
    深圳市中科招商投资管理有限公司       本公司股东                             72615540-7
    深圳市和泰成长创业投资有限责任公司 本公司股东                               68755488-5天津达晨创富股权投资基金中心(有限
                                     本公司股东                             68771890-7合伙)
    周华荣                               与股东关系密切的家庭成员
                                                                    江西恒大高新技术股份有限公司 2013 半年度报告全文
    胡炳恒                                 与股东关系密切的家庭成员
    黄玉                                   与股东关系密切的家庭成员本企业的其他关联方情况的说明4、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                     单位: 元
                                                                     本期发生额                        上期发生额
                                           关联交易定价方                           占同类交                         占同类交
        关联方        关联交易内容
                                            式及决策程序            金额            易金额的          金额           易金额的
                                                                                    比例(%)                        比例(%)出售商品、提供劳务情况表
                                                                                                                     单位: 元
                                                                     本期发生额                        上期发生额
                                           关联交易定价方                           占同类交                         占同类交
        关联方        关联交易内容
                                            式及决策程序            金额            易金额的          金额           易金额的
                                                                                    比例(%)                        比例(%)
                   签署 2×110t/h 燃气混
                   烧锅炉发电项目锅炉北京信力筑正新能 设备合同,向其提供 2 按市场公允价格
    源技术股仹有限公 台 110t/h 燃气混烧锅 作为定价原则,董                       0.00        0%                   0.00        0%
    司                 炉及锅炉防护的材料 事会审议通过
                   不技术服务,合同总
                   金额 2300 万元。(2)关联租赁情况公司出租情况表
                                                                                                                     单位: 元
                                                                                         租赁收益定价依 本报告期确认的
    出租方名称    承租方名称     租赁资产种类         租赁起始日         租赁终止日
                                                                                                 据            租赁收益
    江西恒大高新技 江西恒大声学技                     2013 年 01 月 01 2013 年 12 月 31
                                 房屋租赁                                               市场价                       88,380.00
    术股份有限公司 术工程有限公司                     日                 日公司承租情况表
                                                                                                                     单位: 元
                                                                                                             本报告期确认的
    出租方名称    承租方名称      租赁资产种类        租赁起始日         租赁终止日     租赁费定价依据
                                                                                                                租赁费关联租赁情况说明
                                                                          江西恒大高新技术股份有限公司 2013 半年度报告全文5、关联方应收应付款项上市公司应收关联方款项
                                                                                                                              单位: 元
                                                                   期末                                         期初
        项目名称                关联方
                                                     账面余额                 坏账准备              账面余额            坏账准备
                         江西恒大声学技术
    其他应收款                                                 121,051.00              3,631.53           424,140.17              12,724.21
                         工程有限公司上市公司应付关联方款项
                                                                                                                              单位: 元
             项目名称                            关联方                         期末金额                           期初金额九、承诺事项十、资产负债表日后事项十一、其他重要事项十二、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                              单位: 元
                                             期末数                                                    期初数
                               账面余额                    坏账准备                      账面余额                   坏账准备
          种类
                                          比例                          比例                        比例                          比例
                             金额                         金额                      金额                         金额
                                          (%)                           (%)                          (%)                          (%)单项金额重大并单项计
                          74,433,217.85 32.4%        2,795,815.50       3.76% 38,956,273.54 19.87%              2,376,976.79       6.1%提坏账准备的应收账款按组合计提坏账准备的应收账款单项金额虽不重大但单
    项计提坏账准备的应收     155,284,992.82 67.6%       22,188,474.54 14.29% 157,134,467.39 80.13%                 18,809,178.02 11.97%账款
    合计                     229,718,210.67 --          24,984,290.04 --            196,090,740.93 --              21,186,154.81 --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
                                                                                                                              单位: 元
                                                    江西恒大高新技术股份有限公司 2013 半年度报告全文
           应收账款内容          账面余额         坏账准备        计提比例(%)       计提理由
                                                                                  本公司将金额 200
    江西泰盛建筑材料有限公司           3,972,500.30      119,175.01               3% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    江西省大自然矿业有限公司           3,824,867.59      114,746.03               3% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    南昌市长润石油化工有限责任公司     5,222,639.80      156,679.19               3% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    甘肃华亭中熙化工自备电厂           2,238,889.00       67,166.67               3% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    中国铝业股份有限公司贵州分公司     2,889,493.67       86,684.81               3% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    贵州华电桐梓发电有限公司           2,556,620.00      106,705.30            4.17% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    华润彭城发电厂                     3,083,870.30       92,516.11               3% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    本溪北营钢铁(集团)有限公司         2,448,167.70      389,350.59            15.9% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    山西长冶潞安煤基合成油有限公司    10,625,721.20      332,802.86            3.13% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    上海瑞恩能源投资有限公司          26,697,900.00      800,937.00               3% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    新疆准东五彩湾神华发电有限公司     3,037,472.12      132,613.59            4.37% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    新疆东方希望有色金属有限公司       2,603,928.00       94,335.76            3.62% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                                  本公司将金额 200
    宁夏宝丰能源集团动力公司           2,939,855.17      233,363.79            7.94% 万元以上的应收款
                                                                                  项计提坏账准备。
                                                                   江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                                       本公司将金额 200
    芜湖新兴铸管有限责任公司                   2,291,293.00              68,738.79                    3% 万元以上的应收款
                                                                                                       项计提坏账准备。
    合计                                      74,433,217.85           2,795,815.50          --                        --组合中,采用账龄分析法计提坏账准备的应收账款□ 适用 √ 不适用组合中,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
                                                                                                                       单位: 元
       应收账款内容          账面余额               坏账准备               计提比例(%)                  计提理由
                                                                                                  本公司将金额 200 万元
    1 年以内                       75,184,548.68               2,255,536.46                       3% 以下的应收款项计提坏
                                                                                                  账准备。
                                                                                                  本公司将金额 200 万元
    1-2 年                         39,571,759.05               3,165,740.73                       8% 以下的应收款项计提坏
                                                                                                  账
                                                                                                  本公司将金额 200 万元
    2-3 年                         21,944,399.00               5,486,099.75                       25% 以下的应收款项计提坏
                                                                                                  账
                                                                                                  本公司将金额 200 万元
    3-4 年                         12,828,917.32               6,414,458.66                       50% 以下的应收款项计提坏
                                                                                                  账
                                                                                                  本公司将金额 200 万元
    4-5 年                          4,443,649.14               3,554,919.31                       80% 以下的应收款项计提坏
                                                                                                  账
                                                                                                  本公司将金额 200 万元
    5 年以上                        1,311,719.63               1,311,719.63                      100% 以下的应收款项计提坏
                                                                                                  账
    合计                          155,284,992.82              22,188,474.54           --                         --(2)应收账款中金额前五名单位情况
                                                                                                                       单位: 元
                                                                                                  占应收账款总额的比例
         单位名称          与本公司关系               金额                       年限
                                                                                                             (%)
                                                                        江西恒大高新技术股份有限公司 2013 半年度报告全文
    客户 1                 非关联方                               26,697,900.00 1 年以内                                          11.62%
                                                                              1 年以内 10,345,096.80,
    客户 2                 非关联方                               10,625,721.20                                                     4.63%
                                                                              1-2 年 280,624.40
    客户 3                 非关联方                                5,222,639.80 1 年以内                                            2.27%
    客户 4                 非关联方                                3,972,500.30 1 年以内                                            1.73%
    客户 5                 非关联方                                3,824,867.59 1 年以内                                            1.67%
          合计                    --                          50,343,628.89                --                                 21.92%(3)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(%)北京东方晶格科技发展有限
                           本公司子公司                                                58,950.00                                0.03%公司
            合计                            --                                         58,950.00                                0.03%2、其他应收款(1)其他应收款
                                                                                                                            单位: 元
                                                   期末数                                                期初数
                                  账面余额                     坏账准备                   账面余额                   坏账准备
           种类
                                                                          比例                       比例                       比例
                              金额          比例(%)           金额                      金额                        金额
                                                                          (%)                           (%)                      (%)单项金额重大并单项计提
                           44,562,055.06         65.75%     1,276,640.79 2.86%        4,629,793.70 10.15%          253,485.29 3.5%坏账准备的其他应收款按组合计提坏账准备的其他应收款单项金额虽不重大但单项
    计提坏账准备的其他应收     23,216,725.21         34.25%     1,146,387.57 6.72%       40,983,023.39 89.85%         1,319,455.40 1.91%款
    合计                       67,778,780.27 --                 2,423,028.36 --          45,612,817.09 --             1,572,940.69 --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
                                                                                                                            单位: 元
                                                                                计提比例
    其他应收款内容          账面余额                       坏账金额                                          理由
                                                                                 (%)
                                                                 江西恒大高新技术股份有限公司 2013 半年度报告全文
                                                                                       截止 2013 年 06 月 30 日募集资金定
    应收利息                            2,007,362.20                 0.00             0% 期存单和理财所计提利息,该部分
                                                                                       款项报告期未计提坏账准备。
    南昌恒大新材料发展有                                                                   本公司将金额 50 万元以上的其他
                                    2,598,613.36            77,958.40             3%
    限公司                                                                                 应收款项,计提坏账准备。
    江西恒大新能源科技有                                                                   本公司将金额 50 万元以上的其他
                                39,956,079.50         1,198,682.39                3%
    限公司                                                                                 应收款项,计提坏账准备。
    合计                            44,562,055.06         1,276,640.79          --                         --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
                                                                                                                 单位: 元
    其他应收款内容           账面余额              坏账准备             计提比例(%)               计提理由
                                                                                         本公司将金额 50 万元以下的其他
    1 年以内                        18,668,287.84           560,048.64                 3%
                                                                                         应收款项,计提坏账准备。
                                                                                         本公司将金额 50 万元以下的其他
    1-2 年                              3,935,524.93        314,841.99                 8%
                                                                                         应收款项,计提坏账准备。
                                                                                         本公司将金额 50 万元以下的其他
    2-3 年                               345,140.06             86,285.02             25%
                                                                                         应收款项,计提坏账准备。
                                                                                         本公司将金额 50 万元以下的其他
    3-4 年                               116,195.13             58,097.56             50%
                                                                                         应收款项,计提坏账准备。
                                                                                         本公司将金额 50 万元以下的其他
    4-5 年                               122,314.45             97,851.56             80%
                                                                                         应收款项,计提坏账准备。
                                                                                         本公司将金额 50 万元以下的其他
    5 年以上                              29,262.80             29,262.80             100%
                                                                                         应收款项,计提坏账准备。
    合计                            23,216,725.21         1,146,387.57           --                         --(2)其他应收款金额前五名单位情况
                                                                                                                 单位: 元
                                                                                                  占其他应收款总额的比
         单位名称          与本公司关系              金额                         年限
                                                                                                             例(%)江西恒大新能源科技有
                       公司子公司                    39,956,079.50 1 年以内                                          58.95%限公司
                                                                      江西恒大高新技术股份有限公司 2013 半年度报告全文南昌恒大新材料发展有
                       公司子公司                             2,598,613.36 1 年以内                                      3.84%限公司
    应收利息               非关联方                               2,007,362.20 1 年以内                                      2.96%
    朱存祥                 非关联方                                449,943.66 1 年以内                                       0.66%
    李宗伟                 非关联方                                441,568.66 1 年以内                                       0.65%
           合计                   --                        45,453,567.38             --                             67.06%3、营业收入和营业成本(1)营业收入
                                                                                                                   单位: 元
              项目                               本期发生额                                      上期发生额
    主营业务收入                                                  124,004,774.71                                   81,164,640.51
    其他业务收入                                                      285,616.00                                    8,491,839.88
    合计                                                          124,290,390.71                                   89,656,480.39
    营业成本                                                       85,551,518.23                                   56,783,011.51(2)主营业务(分行业)
                                                                                                                   单位: 元
                                               本期发生额                                        上期发生额
           行业名称
                                  营业收入                  营业成本                  营业收入                营业成本
    电力                                    47,297,625.35          31,554,066.97               49,842,831.61       29,185,033.06
    钢铁                                     1,584,820.05            1,054,125.46               3,532,918.78        2,125,286.83
    水泥                                     8,163,067.29            5,358,780.40               4,583,712.67        2,654,498.50
    石油、化工                               6,181,470.09            3,916,171.26               8,386,225.06        5,082,881.99
    有色                                     1,096,522.22             708,988.76                2,777,265.82        1,751,729.23
    其他                                    59,681,269.71          42,912,937.39               12,041,686.57        7,615,693.13
    合计                                   124,004,774.71          85,505,070.24               81,164,640.51       48,415,122.74(3)主营业务(分产品)
                                                                                                                   单位: 元
                                               本期发生额                                        上期发生额
           产品名称
                                  营业收入                  营业成本                  营业收入                营业成本
    HDS 防护                                43,248,105.80          29,143,248.12               53,432,765.96       30,995,204.19
                                                                 江西恒大高新技术股份有限公司 2013 半年度报告全文
    KM 防护                               507,664.09              356,197.26            6,334,334.82         3,714,403.26
    MC 防护                            19,111,348.05           12,516,888.16        15,659,300.14            9,952,569.74
    MT 防护                             1,083,997.35              702,464.65            2,946,380.28         2,086,878.52
    MHC 防护                            3,335,930.36            2,071,740.54            2,749,551.61         1,640,094.64
    JHU 防护                               19,829.06               13,531.51              42,307.70            25,972.39
    余热发电总承包项目                 56,697,900.00           40,701,000.00                    0.00                  0.00
    合计                              124,004,774.71           85,505,070.24        81,164,640.51           48,415,122.74(4)主营业务(分地区)
                                                                                                            单位: 元
                                            本期发生额                                   上期发生额
           地区名称
                                 营业收入                营业成本             营业收入                营业成本
    华北地区                           17,405,523.88           12,484,937.93           11,903,994.69         7,195,389.61
    华东地区                           75,866,789.49           53,903,891.35        36,977,769.10           22,665,300.11
    华中地区                            7,150,517.89            4,769,859.85            5,469,278.82         3,079,311.85
    华南地区                            5,212,113.68            3,469,009.28            5,535,795.95         3,186,859.61
    西南地区                           11,021,058.69            6,720,410.12            6,506,826.49         3,647,567.38
    西北地区                            4,025,508.70            2,477,172.76        12,486,144.60            7,284,409.74
    东北地区                            3,323,262.38            1,679,788.95            2,284,830.86         1,356,284.44
    合计                              124,004,774.71           85,505,070.24        81,164,640.51           48,415,122.74(5)公司来自前五名客户的营业收入情况
                                                                                                            单位: 元
                                                                                               占公司全部营业收入的
                      客户名称                                      营业收入总额
                                                                                                      比例(%)
    客户 1                                                                         56,697,900.00                    45.62%
    客户 2                                                                          8,841,963.08                     7.12%
    客户 3                                                                          3,473,853.00                     2.79%
    客户 4                                                                          1,757,794.87                     1.41%
    客户 5                                                                          1,715,376.41                     1.38%
    合计                                                                           72,486,887.36                    58.32%营业收入的说明
                                                               江西恒大高新技术股份有限公司 2013 半年度报告全文4、投资收益(1)投资收益明细
                                                                                                                单位: 元
                        项目                                   本期发生额                       上期发生额
    权益法核算的长期股权投资收益                                           3,784,509.44
    其他                                                                    126,547.15                            376,158.61
    合计                                                                   3,911,056.59                           376,158.61(2)按权益法核算的长期股权投资收益
                                                                                                                单位: 元
               被投资单位                    本期发生额        上期发生额              本期比上期增减变动的原因
    北京信力筑正新能源技术股份有限公司              3,784,509.44                0.00 上年同期未参股
    合计                                            3,784,509.44                0.00                  --投资收益的说明5、现金流量表补充资料
                                                                                                                单位: 元
                            补充资料                                本期金额                      上期金额
    1.将净利润调节为经营活动现金流量:                                    --                              --
    净利润                                                                      19,308,112.35                   18,572,728.60
    加:资产减值准备                                                             5,405,295.80                    1,316,870.07
    固定资产折旧、油气资产折耗、生产性生物资产折旧                               2,902,682.73                    2,439,175.79
    无形资产摊销                                                                  232,324.86                      177,188.34处置固定资产、无形资产和其他长期资产的损失(收益以―-‖号
                                                                                   2,655.74填列)
    财务费用(收益以―-‖号填列)                                               1,920,996.04                      10,386.67
    投资损失(收益以―-‖号填列)                                              -3,911,056.59                     -376,158.61
    递延所得税资产减少(增加以―-‖号填列)                                      -588,035.82                     -161,745.38
    递延所得税负债增加(减少以―-‖号填列)                                           1,612.50                      1,612.61
    存货的减少(增加以―-‖号填列)                                             1,175,958.18               -10,837,956.68
    经营性应收项目的减少(增加以―-‖号填列)                              -46,280,836.14                  -28,012,593.61
    经营性应付项目的增加(减少以―-‖号填列)                                  15,356,065.27                   13,968,277.72
    经营活动产生的现金流量净额                                                  -4,474,225.08                   -2,902,214.48
                                                                  江西恒大高新技术股份有限公司 2013 半年度报告全文
    2.不涉及现金收支的重大投资和筹资活动:                                    --                                     --
    3.现金及现金等价物净变动情况:                                            --                                     --
    现金的期末余额                                                                 129,687,433.92                     306,310,811.23
    减:现金的期初余额                                                             260,817,242.53                     342,217,913.50
    现金及现金等价物净增加额                                                   -131,129,808.61                         -35,907,102.27十三、补充资料1、当期非经常性损益明细表
                                                                                                                       单位: 元
                              项目                                      金额                               说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                        &